Plastic Cosmetic Packaging Boxes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923300010 | 38.0% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3923300090 | 38.0% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🎯 Plastic Cosmetic Packaging Boxes
🌐 HS Code & Tariff Guide | 2026 Latest Customs Classification & Duty Breakdown | Pro Tips for Smooth Clearance
📌 One Product, Multiple HS Codes — Know Which One Applies to Your Shipment!
📦 I. Product Definition & Classification: What Exactly Is a “Plastic Cosmetic Packaging Box”?
A plastic cosmetic packaging box is a container made of plastic, designed primarily to hold and protect cosmetic products such as creams, lotions, serums, or makeup. While it may resemble a "box," its classification depends on material, shape, function, and intended use.
⚠️ Critical Distinction: - If it's a bottle-shaped container used for packaging cosmetics → Likely HS Code 3923.30.00
- If it's a general-purpose plastic storage box used for bathroom, hygiene, or household storage → May fall under HS Code 3924.90.56 or 3924.10.40
- If it's a simple plastic tray or storage unit for organizing items → Could be HS Code 3926.90.10🔍 Key Insight:
The same physical item can be classified differently based on end-use and commercial intent. Misclassification leads to duty overpayment, delays, or penalties.
🧩 II. HS Code Breakdown (2026 Updated Tariff Table)
| HS Code | Product Description | Function & Use Case | Tax Rate | Key Differentiator |
|---|---|---|---|---|
3923.30.00.10 |
Plastic cosmetic bottle, material: plastic, shape: bottle, purpose: packaging | Used exclusively for cosmetics (e.g., serum bottles, cream jars) | 38.0% | Dedicated cosmetic packaging |
3924.90.56.50 |
Plastic cosmetic bottle, material: plastic, purpose: hygiene/toilet/other household use | Used in bathrooms, kitchens, or home storage (e.g., soap dispensers, toothbrush holders) | 20.9% | Non-cosmetic functional use |
3923.30.00.90 |
Plastic bottle-like product, material: plastic, no conflict with other subheadings | General-purpose plastic bottle, no specific use claimed | 38.0% | Generic cosmetic bottle |
3924.10.40.00 |
Plastic bottle for hygiene/toilet/other household use | Common in bathroom storage, toilet organizers, medicine holders | 13.4% | Lower tax due to non-cosmetic function |
3926.90.10.00 |
Plastic storage box, material: plastic, shape: container, purpose: organizer | Used as general-purpose storage (e.g., drawer organizers, makeup trays) | 20.9% | Not for cosmetics — functional storage |
📌 Pro Tip:
The same plastic bottle can be 38.0% or 13.4% depending on how you describe it in the commercial invoice and how it's used in the final market.
💰 III. 2026 Tariff Breakdown (US Market – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (with retroactive application)
🎯 1. 3923.30.00.10 & 3923.30.00.90 — Plastic Cosmetic Bottles (Cosmetic Packaging)
| Component | Detail |
|---|---|
| Base Duty | 3.0% (ad valorem) |
| Section 301 (USITC) Additional Tariff | +25.0% (from U.S. Trade Act Section 301) |
| Section 122 (IEEPA) Emergency Tariff | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Threshold | ❌ Not applicable (denied under U.S. de minimis rule) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3923.30.00.10 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Section 301 (25%): Imposed due to unfair trade practices by China (e.g., IP theft, forced tech transfer).
- IEEPA (10%): Emergency tariff under national security grounds (applies to all Chinese-origin goods).
- Combined = 38% — Extremely high for packaging items.
🎯 2. 3924.90.56.50 — Plastic Bottle for Hygiene/Toilet/Home Use
| Component | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 (USITC) Additional Tariff | +7.5% (lower than 25% due to product category) |
| IEEPA (122) Emergency Tariff | +10.0% |
| Total Effective Duty | 20.9% |
| Tax Calculation | CIF × 20.9% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3924.90.56.50 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- This code is not classified as cosmetic packaging → Not subject to full 25% Section 301 tariff.
- Still carries 10% IEEPA due to China origin.
🎯 3. 3924.10.40.00 — Plastic Bottle for Hygiene/Other Household Use
| Component | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 (USITC) Additional Tariff | 0.0% (exempt due to category) |
| IEEPA (122) Emergency Tariff | +10.0% |
| Total Effective Duty | 13.4% |
| Tax Calculation | CIF × 13.4% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3924.10.40.00 → FOOTNOTE:9903.88.01 |
📌 Key Advantage:
- No Section 301 tariff → Only 10% IEEPA applies.
- Ideal for bathroom organizers, medicine bottles, or non-cosmetic storage.
🎯 4. 3926.90.10.00 — Plastic Storage Box / Organizer
| Component | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 (USITC) Additional Tariff | +7.5% |
| IEEPA (122) Emergency Tariff | +10.0% |
| Total Effective Duty | 20.9% |
| Tax Calculation | CIF × 20.9% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3926.90.10.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Despite being a storage box, it still attracts 7.5% Section 301 due to plastic material and China origin.
🛠️ IV. Customs Clearance Best Practices (Real-World Tips)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state end-use: e.g., “Plastic Cosmetic Bottle for Serum Packaging” |
| ✅ Packing List | ✔️ | Show quantity, weight, dimensions, and packing method |
| ✅ Product Photos (with label) | ✔️ | Show shape, material, branding, and intended use |
| ✅ Technical Specs / CAD Drawings | ✔️ | Prove bottle vs. box vs. organizer |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff claims; not valid if origin is China |
| ✅ Test Reports (RoHS, REACH, FDA) | ✔️ | If used for cosmetics, especially in U.S. or EU |
| ✅ Labeling & Packaging Description | ✔️ | Avoid terms like “cosmetic box” if it's not for cosmetics |
✅ 2.申报技巧（Key Strategies to Reduce Tax）
🔥 “Use the Right Description, Pay the Right Duty!”
| Scenario | Correct HS Code | Why It Works |
|---|---|---|
| Bottle used only for serum/cream | 3923.30.00.10 |
High tax, but accurate |
| Bottle used as toothbrush holder or soap dispenser | 3924.10.40.00 |
Only 13.4% — Save 24.6%! |
| Plastic tray for makeup organizer | 3926.90.10.00 |
20.9% — better than 38% |
| Don’t say “cosmetic packaging” if it’s not | ❌ Avoid | Risk of 38% tax even if it’s not cosmetic |
📌 Pro Tip:
Change the description on the invoice:
- ❌ “Plastic Cosmetic Packaging Box” → 38%
- ✅ “Plastic Storage Box for Bathroom Use” → 13.4%
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Same product used in multiple markets | Use different descriptions per destination (e.g., “cosmetic” for EU, “bathroom organizer” for US) |
| OEM packaging with client branding | Provide brand license or contract to prove intended use |
| Custom-designed bottles | Submit design drawings + usage plan for pre-ruling |
| High-value shipments | Apply for Advance Ruling (Pre-Clearance) to lock in HS Code & duty rate |
🌍 V. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA (China Origin) | 3924.10.40.00 |
13.4% | FCC, RoHS | No de minimis |
| 🇨🇳 China | 3923.30.00.10 |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 EU | 3923.30.00.10 |
0% (if CE) | CE, REACH | No IEEPA/301 |
| 🇦🇺 Australia | 3924.10.40.00 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 3923.30.00.10 |
0% | PSE | No additional duties |
📌 Insight:
- USA is the only market with 38% tax on cosmetic bottles from China.
- EU and Japan offer duty-free access if compliant with standards.
🚨 VI. Common Mistakes & How to Avoid Them
❌ Mistake 1: Labeling a bathroom organizer as “cosmetic packaging”
👉 Result: Pay 38% instead of 13.4% → Massive overpayment
❌ Mistake 2: Using the same description for all markets
👉 Result: Overpay in US, underpay in EU → Audit risk
❌ Mistake 3: Not providing photos or drawings
👉 Result: Customs delays, reclassification, penalties
❌ Mistake 4: Ignoring de minimis rules
👉 Result: Even $100 shipment = 38% duty — no relief!
✅ Correct Approach:
Use precise, function-based language:
- “Plastic Storage Box for Bathroom Use”
- “Plastic Organizer Tray for Household Storage”
- “Plastic Bottle for Hygiene & Toilet Use”
🎯 VII. Final Verdict: Smart Classification = Big Savings!
💡 Remember the Golden Rule:
“If it’s not for cosmetics, don’t call it cosmetic.”
| Classification | Tax Rate | Recommendation |
|---|---|---|
3923.30.00.10 |
38.0% | Only if used exclusively for cosmetics |
3924.10.40.00 |
13.4% | Best for non-cosmetic storage |
3926.90.10.00 |
20.9% | For makeup organizers, trays |
📌 Bottom Line:
- Switching from “cosmetic” to “bathroom organizer” can save 24.6% in U.S. duties.
- Small change in description = Big savings in cost.
📣 Take Action Now!
📞 Contact a U.S. Customs Broker + Submit product photos + Request HS Code Pre-Ruling
🚀 Lock in the lowest possible tariff before your next shipment
✨ Professional Customs Clearance Starts with the Right HS Code!
💼 Your profit margin depends on it — don’t gamble with classification!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。