Plastic Cup Holder Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🥤 Plastic Cup Holder Set (Customizable/Universal)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 I. Product Definition & Classification: What Exactly is a "Plastic Cup Holder Set"?
A Plastic Cup Holder Set is a versatile accessory designed to secure beverages (cups, bottles, mugs) in place. In international trade, the classification heavily depends on material composition, intended use, and packaging.
Two Main Categories:
- Vehicle Accessories (Car Cup Holders): Designed for installation in automobiles (dashboard, center console, seat back).
- Household/Commercial Accessories: Designed for home use, picnics, office desks, or event catering (portable or stationary).
⚠️ Key Distinction Point:
- If it is specifically designed for automotive use and contains mechanisms for car installation → Often falls under 8708 (Part of Motor Vehicles) or 3926 (Plastic articles).
- If it is general-purpose (home, office, party) and made of plastic → Falls under 3926.90 (Other plastic articles).
- If it includes non-plastic components (metal clips, silicone seals) → Material classification becomes critical.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Material Composition |
|---|---|---|---|
3926.90.99.80 |
Other articles of plastics, n.e.s. (Not elsewhere specified) | Most Common: General purpose cup holders (home, office, portable sets) | >50% Plastic |
3926.90.99.10 |
Other plastic articles (e.g., signage, fittings) | Niche plastic accessories not fitting other subheads | >50% Plastic |
8708.99.50.00 |
Parts and accessories of motor vehicles | Car-specific: Fixed or adjustable cup holders for dashboard/center console | Plastic/Metal mix |
7323.93.00.00 |
Table, kitchen, or other household articles of iron or steel | Metal cup holders (e.g., BBQ, outdoor) | >50% Metal |
9403.20.00.00 |
Metal furniture | Cup holder tables/bars | Metal Frame |
3924.10.00.00 |
Tableware and kitchenware of plastics | Plastic cups themselves (Note: Holder is distinct from cup) | >50% Plastic |
🔍 Key Reminder:
- General Household/Office Cup Holders (plastic) almost always fall under 3926.90.99.80.
- Car Cup Holders may be classified as 8708.99.50.00 if they are integral to the vehicle’s interior, but often customs still accept 3926.90 if they are sold as aftermarket accessories. Check with local broker.
- Sets: If sold as a "Set" (e.g., 4 cup holders + 2 coasters), the classification is based on the essential character (usually the plastic holders).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. 3926.90.99.80 —— Plastic Cup Holder (General Purpose)
| Item | Details |
|---|---|
| Base Tariff Rate | 3.4% (ad valorem) |
| USITC Surcharges | +25% (under USITC Footnote 9903.88.01 / Section 301) |
| IEEPA Surcharge | +10% (針對中國/香港產品,自2025年11月10日起) |
| Total Tariff Rate | 38.4% |
| Tax Calculation | CIF Value × 38.4% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.99.80 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC surcharge applies to most plastic articles from China under Section 301.
- The 10% IEEPA surcharge is a new/additional levy for Chinese goods effective late 2025.
- Total 38.4% is significant for low-margin plastic goods. Cost optimization is crucial.
🎯 2. 8708.99.50.00 —— Car Cup Holder (Vehicle Part)
| Item | Details |
|---|---|
| Base Tariff Rate | 2.5% (ad valorem) |
| USITC Surcharges | +25% (if classified as plastic part under Section 301 list) |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Eligibility | ❌ Not Eligible |
📌 Note:
- If classified as a vehicle part, base rate is slightly lower (2.5% vs 3.4%), but surcharges often apply equally.
- Risk: Misclassification as "vehicle part" when it's "general use" can lead to penalties. Only use if explicitly designed for cars with installation hardware.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (Mandatory Documents)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material (e.g., PP, ABS), Dimensions, Weight, Capacity (e.g., fits 12oz cup) |
| ✅ Product Photos | ✔️ | Clear images of front, back, packaging, and any markings |
| ✅ Commercial Invoice | ✔️ | Must specify "Plastic Cup Holder Set" and not just "Plastic Articles" |
| ✅ Packing List | ✔️ | Detail number of items per box/set |
| ✅ Composition Declaration | ✔️ | Confirm % plastic content (e.g., "100% Polypropylene") |
| ✅ FCC/CE Certification | ✔️ | Not always required for plastic, but helpful for electronic/heated holders |
✅ 2. Declaration Tips (Critical Mnemonics)
🔥 "Material First, Use Second, Set Together, No Split!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Home/Office Cup Holder | 3926.90.99.80 |
Misclassified as "Toys" or "Household Goods" → Higher Tax |
| Car Cup Holder | 8708.99.50.00 (or 3926.90 if aftermarket) |
Declared as "Auto Part" when it's just a rubber pad → Audit Risk |
| Set with Coasters | 3926.90.99.80 (Set) |
Splitting into "Holder" + "Coaster" → Higher Total Tax |
| Metal Clip Plastic Holder | 3926.90.99.80 (Plastic Essential Character) |
Misclassified as Metal (7323) → Wrong Duty Rate |
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Heated/Electric Cup Holder | May fall under 8516 (Electrical Heating Apparatus) or 8543. Higher complexity. |
| Silicone Cup Holder | If >50% silicone, may fall under 4016.99 (Rubber Articles). Check material %. |
| Bamboo/Wood + Plastic Set | Classification by "Essential Character". If plastic dominates, use 3926. |
| Custom Logo Printing | Ensure invoice reflects "Custom Printed Plastic Cup Holder" to avoid generic goods suspicion. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.80 |
38.4% | None (Standard) | High tariffs due to Section 301 + IEEPA |
| 🇨🇳 China | 3926.90.99.80 |
5% - 6% | None | Low tariff for domestic/import |
| 🇪🇺 EU | 3926.90.97 |
4.2% | CE (if electrical) | No major surcharges |
| 🇦🇺 Australia | 3926.90.90 |
5% | WERAS (if applicable) | Moderate tariff |
| 🇯🇵 Japan | 3926.90.90 |
3.4% | PSE (if electrical) | Low tariff |
📌 Conclusion:
- USA is the most expensive market for plastic cup holders due to combined surcharges.
- EU and Japan offer more competitive rates, but compliance (CE/PSE) may be stricter.
- Diversify Supply Chain: Consider sourcing from Vietnam or Thailand to mitigate IEEPA/Section 301 tariffs if targeting the US.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring as "Household Goods" without specifying Material
👉 Consequence: Customs may reclassify to a higher duty rate or request additional docs → Delay.
❌ Error 2: Mixing Car and Home Cup Holders in One Shipment Without Clear Separation
👉 Consequence: Unclear HS Code → Potential seizure or penalty for misdeclaration.
❌ Error 3: Ignoring "Set" Definition
👉 Consequence: If declared as individual items, each item may be taxed separately, increasing administrative burden and potential for error.
❌ Error 4: Using "Plastic Toy" Classification for Functional Cup Holders
👉 Consequence: Incorrect HS Code → Fine and back taxes.
✅ Correct Declaration Example:
"Plastic Cup Holder Set, 4 pieces, Material: 100% Polypropylene (PP), Use: Household/Office, Model: XYZ-4, FCC/ROHS Compliant"
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Plastic Holder, 3926.90, 38.4% Total Tax to US!"
🔹 "Car Holder? Check 8708, but Verify First!"
🔹 "Set Together, Don't Split!"
📌 Pro Tip:
If your cup holders are originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions, reducing rates to 0%~5%.
Recommendation: Apply for an Advance Ruling with US Customs (CBP) if shipping large volumes.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Material Specs + Verify HS Code
🚀 Ensure Smooth Clearance, Maximize Profit Margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent Counts in International Trade!
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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。