Plastic Dental Mask
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9004900010 | 20.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 9004900090 | 20.0% | CN | US | 官方文档 |
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
商品图片
AI分析
🦷 Plastic Dental Mask (Protective Face Shields)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is a "Plastic Dental Mask"?
In the context of international trade and customs classification, a "Plastic Dental Mask" usually refers to a protective face shield or visor used by dental professionals and patients. It is distinct from a surgical face mask (which covers the nose and mouth and is often classified under medical textiles or plastics).
This product is typically a rigid or semi-rigid plastic face guard designed to protect the face, eyes, and clothing from splashes, sprays, and aerosols during dental procedures.
⚠️ Key Classification Dilemma:
- If the item is a face shield/goggles (protecting eyes/face) → It falls under Chapter 90 (Optical/Medical Appliances).
- If the item is considered a general plastic article (e.g., a simple visor not specifically optical) → It falls under Chapter 39 (Plastics).Note: Customs often scrutinizes the "primary function." If it protects vision/face, Ch. 90 is preferred. If it’s just a barrier material, Ch. 39 is used.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the product description "Plastic Dental Mask," here are the most likely HS Code candidates and their logical matching criteria:
| HS Code | Product Description | Matching Logic & Summary |
|---|---|---|
| 9004.90.00.10 | Spectacles, goggles and similar articles, protective – Other | High Match. The item is a "mask/shield" used for protection. If viewed as a protective goggle/visor for the eyes/face, it fits here. Material (plastic) matches common goggle materials. No conflict with "protective use." |
| 9004.90.00.90 | Spectacles, goggles and similar articles, protective – Other (Other) | High Match. Similar to above. Inferred as a "mask" made of plastic, falling under the "other" category of protective goggles/shields. |
| 3926.90.99.89 | Other articles of plastics – Other (Other) | Medium Match. The item is a "plastic product." If Customs deems it not primarily an optical/protective appliance but a general plastic accessory/visor, it falls here as a "catch-all" for plastic articles. |
| 3926.90.99.50 | Other articles of plastics – Other (Other) | Medium Match. Explicitly states "Material: Plastic (Match), Use: Mask (Match)." A strong candidate if the item is considered a non-optical plastic mask/visor. |
| 3920.51.10.00 | Other plates, sheets, film, foil and strip, of polymers of ethylene – Other, non-foamed, non-reinforced | Low Match (High Risk). Only matches if the "mask" is essentially a sheet/film of plastic, not a formed 3D shield. Unlikely for a functional dental mask. |
| 3920.99.10.00 | Other plates, sheets, film, foil and strip – Other | Low Match (High Risk). Similar to above. Matches "plastic material" and "sheet-like form" if misinterpreted. High tariff risk. |
🔍 Critical Distinction:
- Ch. 90 (9004) is for protective eyewear/face shields.
- Ch. 39 (3926/3920) is for general plastic goods.
- Recommendation: If the item has ear loops/headbands and forms a shield over the face, 9004 is the most accurate functional classification. If it is a loose plastic film, 3920 might apply, but is risky.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. 9004.90.00.10 & 9004.90.00.90 — Protective Goggles/Face Shields
Best fit for functional dental face shields.
| Item | Content |
|---|---|
| Base Rate | 2.5% (ad valorem) |
| Section 301 Tariff | 7.5% |
| IEEPA Tariff (122 Clause) | 10% |
| Total Tariff Rate | 20.0% |
| Tax Calculation | CIF Value × 20% |
| De Minimis Exemption? | ❌ NO (deny_de_minimis) |
| Legal Basis Path | Base: 9004 → USITC: 9004.90.00 → SECTION_301: 7.5% → IEEPA: 10% |
📌 Explanation:
- These codes benefit from a lower base rate (2.5%) compared to general plastics.
- However, they are subject to both Section 301 (7.5%) and IEEPA (10%).
- Total Duty: 20%. This is significantly lower than the 41% rate for some plastic sheet codes.
🎯 2. 3926.90.99.89 & 3926.90.99.50 — Other Plastic Articles
Alternative if Customs rejects the "goggle/visor" classification.
| Item | Content |
|---|---|
| Base Rate | 5.3% (ad valorem) |
| Section 301 Tariff | 7.5% |
| IEEPA Tariff (122 Clause) | 10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ NO (deny_de_minimis) |
| Legal Basis Path | Base: 3926 → USITC: 3926.90.99 → SECTION_301: 7.5% → IEEPA: 10% |
📌 Explanation:
- Base rate is higher (5.3%).
- Same additional taxes apply.
- Total Duty: 22.8%. This is 2.8% higher than the 9004 classification.
- Why the difference? Chapter 90 items are often viewed as specialized medical/optical appliances, sometimes qualifying for lower base duties, whereas Chapter 39 is general manufacturing.
🎯 3. 3920.51.10.00 & 3920.99.10.00 — Plastic Plates/Sheets/Films
Risky classification if misapplied to a formed shield.
| Item | Content |
|---|---|
| Base Rate | 6.0% |
| Section 301 Tariff | 25.0% (Critical Increase) |
| IEEPA Tariff (122 Clause) | 10% |
| Total Tariff Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption? | ❌ NO (deny_de_minimis) |
| Legal Basis Path | Base: 3920 → USITC: 3920.51/99 → SECTION_301: 25% → IEEPA: 10% |
⚠️ Warning:
- If Customs determines the item is a "plastic sheet" (not a formed article), the Section 301 rate jumps to 25% instead of 7.5%.
- Total Duty: 41%. This is more than double the correct classification.
- Do not use this code unless the item is truly a flat plastic sheet/film.
🛠️ IV. Customs Clearance Operational Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Photos | ✔️ | Show the 3D shape (visor/shield) to prove it’s not a flat sheet. |
| ✅ Product Specifications | ✔️ | Include material (e.g., PET, PVC, Polycarbonate), dimensions, and usage (dental protection). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Plastic Dental Face Shield/Visor for Dental Protection" – avoid vague terms like "Plastic Mask." |
| ✅ Packing List | ✔️ | Detail quantity and weight. |
| ✅ Origin Certificate | ✔️ | Required for IEEPA/301 duty assessment. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Shield = Goggle (Ch. 90), Sheet = Plastic (Ch. 39), Avoid 41%!"
| Scenario | Correct HS Code | Tariff | Wrong Action | Consequence |
|---|---|---|---|---|
| 3D Face Shield with Headband | 9004.90.00.10 or .90 |
20% | Classify as 3926 |
Pay 22.8% (Unnecessary cost) |
| 3D Face Shield | 9004.90.00.10 or .90 |
20% | Classify as 3920 |
Pay 41% (Severe penalty risk) |
| Flat Plastic Sheet/Film | 3920.51.10.00 or .99 |
41% | Classify as 9004 |
Risk of misclassification audit |
| Surgical Face Mask (Fabric/Non-woven) | Not listed here | Varies | Classify as 9004 |
Incorrect (Medical Textile vs. Plastic) |
✅ 3. Special Considerations for "Dental" Items
| Issue | Advice |
|---|---|
| "Mask" Ambiguity | Avoid the word "Mask" alone if it implies a fabric surgical mask. Use "Face Shield" or "Visor" to align with 9004. |
| Medical Device Status | If classified as a medical device, ensure FDA registration is handled separately (US import). |
| Bundle Sales | If sold with a box, gloves, or gowns, declare the main item (the shield) accurately. Do not split components to lower duty. |
| Pre-Ruling | Given the 20% vs. 41% risk, consider applying for a Customs Ruling if shipping large volumes. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Region | Recommended HS Code | Estimated Duty (CN Origin) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 9004.90.00.10 |
20% (Base 2.5% + 301 7.5% + IEEPA 10%) | FDA (if medical), CE (if EU export) |
| 🇺🇸 USA (Risk) | 3920.xxxx |
41% (Base 6% + 301 25% + IEEPA 10%) | — |
| 🇪🇺 EU | 9019.10 or 3926.90 |
0-6.5% (Check Free Trade Agreements) | CE Marking |
| 🇨🇳 China | 9004.90 or 3926.90 |
0-5% | CCC (if applicable) |
📌 Note: The US market is the most sensitive to Section 301 and IEEPA duties. The difference between 20% and 41% is significant for high-volume imports.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Using the term "Plastic Mask" without clarification.
👉 Risk: Customs may interpret it as a surgical mask (textile) or a plastic sheet.
👉 Solution: Use "Plastic Face Shield" or "Dental Visor."
❌ Mistake 2: Classifying a 3D shield as 3920 (Plastic Sheet).
👉 Risk: Duty jumps from 20% to 41%.
👉 Solution: Provide photos showing the curved/formed shape.
❌ Mistake 3: Ignoring the IEEPA 10% tariff.
👉 Risk: Underpayment.
👉 Solution: Always add 10% for Chinese-origin goods in 2026/2027.
✅ Best Practice:
Description:
"Plastic Dental Protective Face Shield, Polycarbonate, Transparent, with Headband, for Dental/Medical Use, Model XYZ."
HS Code:9004.90.00.10
Duty: 20%
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember:
🔹 "Shield = 9004 (20%)"
🔹 "Sheet = 3920 (41%)"
🔹 "Ambiguity = Risk & Cost!"
📌 Pro Tip:
If your product is a simple plastic visor without earpieces or straps, Customs might challenge the 9004 classification. In that case, 3926.90.99.50 (22.8%) is the safer, middle-ground option, still far better than the 41% sheet rate.
📣 Immediate Action:
📞 Confirm Product Shape: Is it a formed shield or a flat sheet?
📄 Update Invoice Description: Use "Face Shield" or "Visor."
🚀 Calculate Cost: Use 20% for 9004, 22.8% for 3926, and avoid 3920.
✨ Smart Classification, Smarter Profits!
💼 Don't let a 21% tariff difference eat your margin!
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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。