Plastic Kitchen Utensil 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 |
| 9503000073 | 10.0% | CN | US | 官方文档 |
| 9503000071 | 10.0% | CN | US | 官方文档 |
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🍳 Plastic Kitchen Utensil Set (Plastic Kitchenware)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know "Plastic Kitchen Utensils"?
A "Plastic Kitchen Utensil Set" typically refers to a collection of tools made primarily from plastic, used for cooking, serving, or storing food. In international trade, the classification depends heavily on material composition and intended use. The key distinction lies in whether the item is strictly for kitchen/culinary use or if it falls under the category of a toy (e.g., a play kitchen set for children).
⚠️ Critical Distinction Point:
- If the set is made of plastic and intended for actual kitchen use (cooking, stirring, serving) → Classify under Chapter 39 (Plastics).
- If the set is designed as a toy (e.g., a doll’s kitchen accessory or a child’s playset) → Classify under Chapter 95 (Toys).
- If the material is ambiguous or contains mixed materials not clearly defined as plastic → May fall under General/Residual Categories under Chapter 39.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Primary Material |
|---|---|---|---|
3924.10.40.00 |
Plastic Kitchen Utensils | Direct plastic kitchen tools (spatulas, spoons, ladles) | ✅ Plastic |
9503.00.00.73 |
Toy Kitchen Set | Children’s play kitchen accessories, dolls’ items | ✅ Toy Category |
9503.00.00.71 |
Toy Kitchen Set | Other toy kitchen sets, finished consumer toy goods | ✅ Toy Category |
3924.10.30.00 |
Kitchen Set (Residual) | Sets with unclear material dominance, potentially plastic-heavy | ⚠️ Mixed/Plastic |
3924.10.20.00 |
Kitchen Set (Dining/Cooking) | Sets containing both cutlery and cookware items | ⚠️ Dining/Cooking |
🔍 Key Reminder:
- Real Kitchenware: Items used for actual food preparation must be classified under 3924.10. The specific subheading depends on the exact composition and whether it’s for dining or cooking.
- Toys: If the product is marketed as a toy (e.g., "Kids Cooking Set"), it must be classified under 9503.00. Do not misclassify toys as kitchenware to avoid customs penalties.
- Set Composition: If a set contains both plastic and non-plastic items, or if the primary material is not clearly plastic, customs may apply residual rules, potentially leading to different tax rates.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3924.10.40.00 —— Plastic Kitchen Utensils (Direct Plastic Use)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surtax | 0.0% |
| 122 Clause Tariff | 10.0% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ Not Applicable (Deny De Minimis) |
| Legal Basis Path | Base: 3.4% → 122 Clause: 10% → Total: 13.4% |
📌 Explanation:
- This is the most favorable rate for pure plastic kitchen utensils.
- The 122 Clause Tariff adds an additional 10% for Chinese-origin plastic products.
- No Section 301 tariff is applied to this specific subheading, keeping the total cost significantly lower than other kitchenware categories.
🎯 2. 9503.00.00.73 & 9503.00.00.71 —— Toy Kitchen Sets
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | 0.0% |
| 122 Clause Tariff | 10.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ Not Applicable (Deny De Minimis) |
| Legal Basis Path | Base: 0.0% → 122 Clause: 10% → Total: 10.0% |
📌 Note:
- Toy kitchen sets benefit from a 0% base tariff.
- However, the 122 Clause Tariff of 10% still applies to Chinese-origin toys.
- Total Rate: 10.0%, which is lower than the standard plastic kitchen utensil rate (13.4%).
- Caution: Only classify as "Toy" if the product is genuinely intended for play. Misclassification can lead to severe penalties.
🎯 3. 3924.10.30.00 —— Kitchen Set (Residual/Other Plastic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | 7.5% |
| 122 Clause Tariff | 10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Applicable (Deny De Minimis) |
| Legal Basis Path | Base: 5.3% → Section 301: 7.5% → 122 Clause: 10% → Total: 22.8% |
📌 Explanation:
- This category applies when the material is not clearly plastic or falls under a "other" or "residual" classification.
- It attracts both Section 301 (7.5%) and 122 Clause (10%) surcharges, plus a higher base tariff.
- High Risk: If you misclassify a standard plastic utensil as this residual category, you will pay more than necessary.
🎯 4. 3924.10.20.00 —— Kitchen Set (Dining/Cooking Combo)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surtax | 7.5% |
| 122 Clause Tariff | 10.0% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Eligibility | ❌ Not Applicable (Deny De Minimis) |
| Legal Basis Path | Base: 6.5% → Section 301: 7.5% → 122 Clause: 10% → Total: 24.0% |
📌 Explanation:
- This classification is for sets that include both dining (cutlery) and cooking (utensils) items.
- It has the highest total tax rate (24.0%) due to the combination of base, Section 301, and 122 Clause tariffs.
- Avoid: Only use this if your product truly contains a mix of dining and cooking utensils in one set.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition, dimensions, weight, intended use |
| ✅ Product Photos (Including Labels) | ✔️ | Clear images showing the set, material, and any "Toy" or "Kitchen Use" labels |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Plastic Kitchen Utensils" or "Toy Kitchen Set" based on classification |
| ✅ Packing List | ✔️ | Itemize contents to verify material and type consistency |
| ✅ Certificate of Origin (CO) | ✔️ | To determine eligibility for any potential exemptions or surcharges |
| ✅ Third-Party Test Report | ✔️ | FDA/FCN for food contact, or CPSIA for toys, to prove intended use |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Defines Code, Use Defines Category, Accuracy Saves Money!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure plastic kitchen tools | 3924.10.40.00 |
Misclassifying as Toy → 10% vs 13.4% (Risk of penalty) |
| Children’s play kitchen | 9503.00.00.71/73 |
Misclassifying as Kitchenware → 10% vs 24% (Risk of penalty) |
| Mixed material set | 3924.10.30.00 |
Claiming 100% plastic without proof → 22.8% vs 13.4% |
| Dining + Cooking Combo | 3924.10.20.00 |
Splitting into two separate shipments incorrectly → Complexity & Risk |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Plastic Utensils | Provide detailed material specs to ensure classification under 3924.10.40.00 (lowest plastic rate). |
| Toy vs. Kitchenware Ambiguity | If the product is marketed to adults but resembles toys, classify as Kitchenware to avoid "Toy" regulations, but ensure it’s clearly for culinary use. |
| Set with Metal Handles | If plastic is dominant, still classify under 3924.10, but disclose metal content to avoid "Mixed Material" residual classification. |
| Food Contact Safety | For 3924.10 items, ensure FDA compliance documentation is ready; for 9503 toys, ensure CPSIA compliance. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% (China) | FDA/FCN | Toy toys: 10.0% |
| 🇪🇺 EU | 3924.10.40.00 |
4.2% (China) | LFGB/Food Grade | No 122 Clause |
| 🇨🇳 China | 3924.10.40.00 |
7.5% | GB Standards | Import duty |
| 🇯🇵 Japan | 3924.10.40.00 |
3.4% | Food Contact Standards | Low base rate |
📌 Conclusion:
- The USA has unique surcharges (122 Clause) that significantly impact Chinese-origin plastic products.
- Toy classification (9503) offers a lower rate (10%) in the US but comes with strict regulatory definitions.
- Europe and Japan do not have the 122 Clause surcharge, making their tariffs more predictable.
📌 VI. Common Errors & Pitfall Guide (Blood-Lessons)
❌ Error 1: Classifying a real plastic kitchen set as a Toy to get 10% tax.
👉 Consequence: Customs may reject the declaration, impose penalties, and reassess at 13.4% or higher. Misdeclaration of intent is serious.
❌ Error 2: Classifying a Toy Kitchen Set as Kitchenware (3924.10.40.00).
👉 Consequence: You pay 13.4% instead of 10%. While not illegal, it’s financially inefficient. Also, toys may require different safety certifications.
❌ Error 3: Ignoring the 122 Clause Tariff.
👉 Consequence: All plastic kitchen items and toys from China face a 10% surcharge. Failing to account for this leads to underpayment and delays.
❌ Error 4: Using vague descriptions like "Kitchen Set" without specifying material.
👉 Consequence: Customs may classify under the Residual Category (3924.10.30.00 or 3924.10.20.00), resulting in 22.8%-24.0% tax.
✅ Correct Practice:
"Plastic Kitchen Utensil Set, 100% Polypropylene, for Cooking and Serving, FDA Compliant, Model XYZ"
OR
"Children’s Play Kitchen Set, Plastic, Educational Toy, CPSIA Compliant, Model ABC"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Plastic Kitchenware: 13.4% (122 Clause). Toys: 10% (122 Clause). Residual: 22.8-24.0%. Be Precise!"
🔹 "HS Code Determines Fate, Tariff Differs by 13.4%, Declaration Differs by Dollar!"
📌 Pro Tip:
If your product is originating from Vietnam, Mexico, or Thailand, you may be eligible for IEEPA Exemptions, reducing the total tax significantly.
Recommend Advance Ruling Application for uncertain classifications to avoid customs risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Kitchen Utensils Clear Smoothly, Export Efficiently, and Maximize Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。