Plastic Medical Disinfectant Wipe Dispenser Wall Mounted
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8479896500 | 20.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🧴 Wall-Mounted Plastic Medical Disinfectant Wipe Dispenser
🌐 HS Code Classification & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Strategic Compliance Strategy
📌 I. Product Definition & Classification: What is this "Dispenser"?
A Wall-Mounted Plastic Medical Disinfectant Wipe Dispenser is a specialized container designed for the hygienic distribution of pre-moistened wipes in clinical, hospital, or laboratory settings. Its classification hinges on two critical factors: 1. Material: Primarily plastic (polymers). 2. Function: It is a static container/dispenser, not an active mechanical device with motors, sensors, or independent functionality.
⚠️ Key Distinction:
- If the device is active (e.g., motorized, sensor-operated, electronic control board) → It may fall under Chapter 84 (Machinery).
- If the device is passive (simple plastic housing, gravity/feed mechanism only) → It falls under Chapter 39 (Plastics).
Note: Most standard wall-mounted wipe dispensers are passive, making Chapter 39 the primary candidate, but misclassification as "medical machinery" is a common risk.
📦 II. HS Code Classification Details (2024/2025 Tariff Authority Reference)
| HS Code | Product Description | Applicability Scenario | Mechanism Type |
|---|---|---|---|
8479.89.65.00 |
Other machinery/appliances (Medical disinfection equipment) | Classified as a "machine with independent function" for medical disinfection. High Risk of Audit. | ❌ Usually Incorrect for Passive Dispensers |
3926.90.99.89 |
Other plastic articles (Dispenser/Vessel) | General plastic dispenser, not specifically for wipes, but fits "other plastic articles." | ✅ Passive Plastic Container |
3926.90.99.50 |
Plastic Dispensers (Specifically for disinfectant wipes) | Recommended. Explicitly covers plastic material + disinfectant wipe function. | ✅ Passive Plastic Container |
🔍 Critical Analysis:
-8479.89.65.00: Often used if the importer claims "medical disinfection function" is primary. However, US Customs may reject this if the device lacks active mechanical components.
-3926.90.99.50: The most accurate for standard plastic wipe dispensers. It aligns with "plastic material" + "disinfectant wipe dispenser" function.
-3926.90.99.89: A fallback "other plastics" category if3926.90.99.50is deemed too specific or unavailable in certain databases.
💰 III. 2024/2025 Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply (Section 301 & IEEPA)
🎯 1. 8479.89.65.00 – Machinery for Medical Disinfection
| Item | Content |
|---|---|
| Base Tariff | 2.8% (ad valorem) |
| Section 301 Surcharge | +7.5% (Part of 122 Clauses) |
| IEEPA Surcharge | +10% (China-specific) |
| Total Tariff Rate | 20.3% |
| Tax Calculation | CIF Value × 20.3% |
| De Minimis Exemption | ❌ Not Eligible (Section 301/IEEPA apply) |
| Legal Basis | USITC:8479.89.65.00 → 301 Footnote: 9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- If classified as machinery, you pay 2.8% base + 17.5% surcharges = 20.3%.
- Risk: High scrutiny. Customs may challenge the "machinery" claim if no active components exist.
🎯 2. 3926.90.99.89 – Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3926.90.99.89 → 301 Footnote: 9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- Base rate is higher (5.3%), but the product is clearly a "plastic article."
- Total rate: 22.8%.
🎯 3. 3926.90.99.50 – Plastic Dispensers (Wipes Specific)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3926.90.99.50 → 301 Footnote: 9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- Same rate as3926.90.99.89(22.8%), but more accurate description.
- Recommended for clearance accuracy to avoid delays.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Passive Dispenser," "No Motors/Electronics," "Plastic Material." |
| ✅ Material Declaration | ✔️ | Specify plastic type (e.g., PP, ABS). |
| ✅ Photos (Labeled) | ✔️ | Show wall-mount brackets, interior feed mechanism, and exterior. |
| ✅ Commercial Invoice | ✔️ | Clear description: "Plastic Wall-Mounted Disinfectant Wipe Dispenser (Passive)." |
| ✅ HS Code Pre-Ruling | ✔️ | Strongly Recommended for 3926.90.99.50 to avoid audit. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Passive Plastic, Not Machine; Specify 'Dispenser,' Not 'Device'!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Standard Plastic Dispenser | 3926.90.99.50 |
8479.89.65.00 → Risk of 20.3% vs 22.8% + Audit |
| Electronic/Auto-Dispenser | 8479.89.65.00 |
3926.90.99.50 → Under-declaration risk |
| Partially Mechanical | Consult Customs | Guessing leads to delays |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| OEM/ODM Orders | Provide design drawings proving no active components. |
| Bundle Sales (Dispenser + Wipes) | Declare separately! Wipes are consumables (HS 3307/3808), dispensers are containers (HS 3926). Do not lump together. |
| Wall Mounting Kit | Include screws/brackets in the same declaration as the dispenser (HS 3926). |
| Medical Certification | If marketed as "Medical Device," ensure FDA registration is separate; it does not change HS code unless active. |
🌍 V. Global Market Comparison (2024/2025)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.50 |
22.8% (China) | Most accurate for plastic dispensers. |
| 🇨🇳 China | 3926.90.99.90 |
5-7% | Lower base rate, no IEEPA. |
| 🇪🇺 EU | 3926.90.97 |
0-4% | No Section 301/IEEPA. |
| 🇬🇧 UK | 3926.90.90 |
0-4% | Post-Brexit tariff aligns with EU. |
📌 Conclusion:
- US imports face high tariffs (22.8%) due to China origin surcharges.
- Accuracy is key: Using3926.90.99.50ensures compliance and reduces audit risk compared to the "machinery" classification.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a passive plastic dispenser as 8479.89.65.00 (Machinery)
👉 Consequence: Customs may question why no motors/electronics are declared. If rejected, you pay 22.8% (plastic) instead of 20.3% (machinery), plus penalties for misclassification.
❌ Error 2: Declaring the dispenser and wipes in one HS Code
👉 Consequence: The wipes (consumable) and dispenser (capital equipment/container) have different HS codes and tax treatments. Separate them!
❌ Error 3: Vague Description: "Plastic Box for Wipes"
👉 Consequence: Customs may assign a generic code with higher duties or require additional documentation.
✅ Correct Description: "Wall-mounted plastic dispenser for medical disinfectant wipes, passive type, no active components."
🎯 VII. Final Recommendation: Strategic Clearance
🎯 Remember the Rule:
🔹 "Passive Plastic = Chapter 39; Active Machine = Chapter 84."
🔹 For this product: Use3926.90.99.50with a total tariff of 22.8%.
🔹 Avoid8479.89.65.00unless the dispenser has active mechanical/electronic parts.
📌 Pro Tip:
If you are importing large volumes, consider Advance Ruling (US CBP) to lock in the 3926.90.99.50 classification. This prevents future audits and ensures consistent 22.8% duty rates.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📄 Submit product photos + specification sheets.
📝 Request Pre-Ruling for HS Code3926.90.99.50.
🚀 Ensure smooth customs clearance, avoid delays, and optimize costs!
✨ Precision in Classification Saves Money!
💼 Every percentage point counts in international trade.
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。