Plastic Divided Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3923102000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📦 Plastic Divided Box: HS Code Classification & US Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for "Plastic Divided Boxes"
📌 I. Product Definition & Classification: What Exactly is a "Plastic Divided Box"?
A Plastic Divided Box is a versatile storage container featuring internal partitions (dividers) that separate items into distinct compartments. In international trade, the classification depends heavily on its primary intended use and physical characteristics.
Key distinctions: * Household/Kitchen Use: Containers for food, cutlery, or general home organization. * Industrial/Logistics Use: Packaging, transport aids, or bulk storage containers. * General Plastic Article: Items that don’t fit specific functional categories (e.g., decorative or generic organizers).
⚠️ Critical Differentiator:
- If designed for food contact or kitchen storage →归类 to Chapter 3924.
- If designed for transport, shipping, or industrial packaging →归类 to Chapter 3923.
- If generic/plastic-only with no specific function →归类 to Chapter 3926.
📊 II. HS Code Classification Details (2026 Latest Tariff Authority)
Below are the 5 possible HS Codes for "Plastic Divided Boxes" based on the provided data, with detailed tax breakdowns.
| HS Code | Product Description | Primary Use Scenario | Tax Rate (Total) |
|---|---|---|---|
| 3926.90.99.89 | Other plastic articles (generic) | Generic organizers, non-specific plastic compartments | 22.8% |
| 3924.10.30.00 | Tableware / Household plastic articles | Kitchen dividers, food storage, bathroom organizers | 22.8% |
| 3924.10.40.00 | Other tableware / household containers | Specific household containers, non-tableware household items | 13.4% |
| 3923.10.90.00 | Plastic articles for transport/packaging | Industrial packing, shipping aids, bulk storage boxes | 38.0% |
| 3923.10.20.00 | Plastic packing/containment articles | Specific plastic packaging for goods, commercial packaging | 35.0% |
🔍 Key Insight:
- Household Use (3924) generally offers lower or moderate tariffs (13.4%–22.8%).
- Packaging/Transport Use (3923) incurs high tariffs (35.0%–38.0%) due to Section 301 additional duties.
- Generic Use (3926) sits in the middle at 22.8%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs apply as per 2026 regulations
🎯 1. 3926.90.99.89 —— Plastic Articles, Not Specified Elsewhere
Category: Generic Plastic Products
Total Tariff: 22.8%
| Component | Rate | Explanation |
|---|---|---|
| Base Tariff | 5.3% | Standard Most Favored Nation (MFN) rate |
| Section 301 Additional Duty | 7.5% | US-China trade war tariff |
| Section 122 Duty | 10.0% | Specific additional levy |
| Total | 22.8% | Sum of all components |
📌 Note: This code is a "catch-all" for plastic items that don’t fit more specific functional categories.
🎯 2. 3924.10.30.00 —— Tableware & Household Articles (Kitchen/Home)
Category: Kitchen/Household Storage
Total Tariff: 22.8%
| Component | Rate | Explanation |
|---|---|---|
| Base Tariff | 5.3% | Standard MFN rate |
| Section 301 Additional Duty | 7.5% | US-China trade war tariff |
| Section 122 Duty | 10.0% | Specific additional levy |
| Total | 22.8% | Sum of all components |
📌 Note: Applies to plastic dividers used in kitchens, pantries, or bathrooms.
🎯 3. 3924.10.40.00 —— Other Household Containers
Category: Household Containers (Non-Tableware)
Total Tariff: 13.4% ✅ Lowest Rate!
| Component | Rate | Explanation |
|---|---|---|
| Base Tariff | 3.4% | Reduced MFN rate for specific household items |
| Section 301 Additional Duty | 0.0% | Exempt from Section 301 |
| Section 122 Duty | 10.0% | Specific additional levy |
| Total | 13.4% | Sum of all components |
📌 Strategy Alert: This is the most cost-effective classification for household-use plastic boxes. Ensure the product is marketed and described as a household container, not packaging.
🎯 4. 3923.10.90.00 —— Plastic Articles for Transport & Packaging
Category: Industrial Packaging/Transport
Total Tariff: 38.0% 🔴 Highest Rate
| Component | Rate | Explanation |
|---|---|---|
| Base Tariff | 3.0% | Low base rate |
| Section 301 Additional Duty | 25.0% | High Section 301 duty |
| Section 122 Duty | 10.0% | Specific additional levy |
| Total | 38.0% | Sum of all components |
📌 Warning: If the box is used for shipping goods or as commercial packaging, this high rate applies.
🎯 5. 3923.10.20.00 —— Plastic Packing/Containment Articles
Category: Commercial Packaging
Total Tariff: 35.0%
| Component | Rate | Explanation |
|---|---|---|
| Base Tariff | 0.0% | Zero base rate |
| Section 301 Additional Duty | 25.0% | High Section 301 duty |
| Section 122 Duty | 10.0% | Specific additional levy |
| Total | 35.0% | Sum of all components |
📌 Note: Slightly better than
3923.10.90.00but still significantly higher than household categories.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Must Provide? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions, material (PP/PE/PS), divider design, intended use |
| ✅ Product Photos | ✔️ | Show interior dividers, overall structure, and any labeling |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Plastic Divided Box for Household Use" or "Industrial Packaging" |
| ✅ Packing List | ✔️ | Detail quantities, weights, and dimensions |
| ✅ Declaration of Intended Use | ✔️ | Critical for classifying under 3924 (Household) vs. 3923 (Packaging) |
| ✅ Certificate of Origin (CO) | ✔️ | Required for US customs entry |
✅ 2. Classification Strategy (Key Tips)
🔥 Motto: "Define Use Clearly, Avoid 'Packaging' Label if Possible!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Used in Kitchen/Home | 3924.10.40.00 |
13.4% Total – Lowest tax burden. Must be marketed as household item. |
| Used in Kitchen/Home (Tableware) | 3924.10.30.00 |
22.8% Total – Slightly higher, but still safe for household use. |
| Generic/Unspecified Use | 3926.90.99.89 |
22.8% Total – Safe fallback if use is ambiguous. |
| Used for Shipping/Packaging | 3923.10.90.00 |
38.0% Total – Avoid unless product is explicitly industrial packaging. |
| Commercial Packaging | 3923.10.20.00 |
35.0% Total – High tax; only for clear packaging applications. |
📌 Critical Tip:
- Avoid describing the product as "packaging," "shipping container," or "logistics aid" in marketing materials if you want to qualify for 3924.10.40.00 (13.4%).
- Emphasize "household organization," "kitchen storage," or "home dividers" to support the lower-tax classification.
✅ 3. Special Cases & Handling
| Scenario | Handling Advice |
|---|---|
| Multi-Use Boxes | If the box can be used for both household and packaging, market it as household to leverage 3924. |
| Set with Accessories | If sold with lids, labels, or cleaning brushes, declare as a single item under the primary HS Code. |
| Custom Designs | Provide design patents or custom order forms to support specific use claims. |
| Bulk Shipments | For large industrial orders, consult a customs broker to negotiate classification if intended use can be documented. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Key Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% | Best rate. Avoid 3923 codes due to high 301 duties. |
| 🇨🇳 China | 3924.10.40.00 |
~5% | Import duty low; VAT 13% applies. |
| 🇪🇺 EU | 3924.10.40.00 |
~0–6.5% | Varies by country; CE marking required. |
| 🇬🇧 UK | 3924.10.40.00 |
~5–6.5% | Post-Brexit rules apply; check UK Tariff. |
| 🇯🇵 Japan | 3924.10.40.00 |
~0–6% | JIS standards may apply. |
📌 Conclusion:
- USA is the most sensitive to HS Code misclassification due to high Section 301 and Section 122 duties.
- Household classification (3924) is highly recommended for plastic divided boxes destined for the US market.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a household box as "Plastic Packaging" (3923)
👉 Consequence: Tariff jumps from 13.4% to 35–38% → Huge cost increase!
❌ Mistake 2: Vague description like "Plastic Box"
👉 Consequence: Customs may default to 3926 (22.8%) or reject classification → Delays & Penalties!
❌ Mistake 3: Using "Packaging" in Product Name
👉 Consequence: Flags for higher-duty category → Audit Risk!
✅ Correct Practice:
"Plastic Storage Organizer with Dividers for Kitchen/Household Use, Model XYZ, BPA-Free"
🎯 VII. Conclusion: Smart Classification, Lower Costs!
🎯 Remember the Rule:
🔹 "Household Use = 13.4% | Generic = 22.8% | Packaging = 35–38%"
🔹 "Choose 3924.10.40.00 if possible! Save up to 24.6% in taxes!"
📌 Pro Tip:
- Pre-classification Ruling: Apply for a US Customs Ruling Letter if unsure about classification.
- Marketing Alignment: Ensure all product listings, invoices, and descriptions align with the chosen HS Code.
- Consult Experts: Work with a licensed customs broker to verify classification before shipment.
📣 Take Action Now:
📞 Contact a Customs Broker + Provide Product Images + Align Marketing with Household Use
🚀 Maximize Profit, Minimize Tax, Clear Customs Smoothly!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Profit Gained!
用户评价
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。