Plastic Paper Wrapped Key Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926902500 | 24.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 7117907500 | 10.0% | CN | US | 官方文档 |
| 7117905500 | 24.7% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🔑 Plastic Paper Wrapped Key Box (钥匙盒)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is a "Plastic Paper Wrapped Key Box"?
A "Plastic Paper Wrapped Key Box" is typically a decorative or promotional item, or a functional key storage unit with a specific material composition. The name suggests a hybrid structure: * Core Material: Plastic (providing structure, lock mechanism housing, or durability). * Surface/Wrapper: Paper (providing decoration, packaging, or aesthetic finish). * Function: Storing keys.
In international trade, the classification depends heavily on whether it is considered a "Plastic Article" or "Jewelry/Accessory" (if decorative) or "Paper Product" (if the paper layer is the primary characteristic). However, based on the provided data, we must strictly adhere to the specific HS Codes and tax details available.
⚠️ Critical Distinction:
- If the item is primarily a functional plastic container with paper decoration → Likely Plastic Article (Chapter 39).
- If the item is considered a decorative accessory/keychain → Likely Imitation Jewelry (Chapter 71).
- If the item is primarily paper-based (e.g., paper box with plastic lock) → Likely Paper Product (Chapter 48).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Conflict? |
|---|---|---|---|
3926.90.25.00 |
Plastic Key Accessory: Plastic material, small finished goods, categorized under "Other Plastic Articles". | Functional plastic key holders, locks, or boxes with plastic as the main structural material. | ❌ No conflict (Plastic) |
3926.90.99.89 |
Plastic Key Accessory: Plastic material, other plastic made articles, no material conflict. | General plastic key boxes/accessories not specifically listed elsewhere in Ch. 39. | ❌ No conflict (Plastic) |
7117.90.75.00 |
Imitation Jewelry: Plastic material, shaped as keychains/key boxes, categorized under "Other Imitation Jewelry". | Decorative key boxes treated as fashion accessories or jewelry. | ⚠️ Note: Treated as jewelry despite plastic |
7117.90.55.00 |
Imitation Jewelry Accessory: Plastic material, decorative accessory, fits imitation jewelry category. | Key boxes used as fashion accessories or decorative items. | ⚠️ Note: Treated as jewelry |
4823.90.86.80 |
Paper Key Box: Paper material, other paper products, no material conflict. | Items where paper is the primary material, or specifically classified as paper goods. | ⚠️ Note: Classified as Paper |
🔍 Key Reminder:
- For7117.xx.xxcodes, even though the material is plastic, customs may classify it as Imitation Jewelry if it is considered an accessory or decorative item. This drastically changes the tax rate.
- For4823.xx.xx, if the item is predominantly paper (e.g., a paper box with a small plastic latch), it falls under paper products.
- Never mix declarations: Do not declare a plastic item as paper to avoid lower taxes if the primary material is plastic; this leads to penalties.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge, Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3926.90.25.00 – Plastic Key Accessory (Other Plastic Articles)
| Item | Content |
|---|---|
| Basic Tariff | 6.5% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption? | ❌ Not Applicable (Deny De Minimis) |
| Legal Basis Path | Basic Tariff → Section 301 → Section 122 |
📌 Explanation:
- This is the standard classification for plastic key holders/boxes.
- The total tax burden is 24%, which is moderate compared to jewelry or paper classifications.
- Section 122 (10%) is a specific additional tariff often applied to certain plastic articles or consumer goods from China.
🎯 2. 3926.90.99.89 – Plastic Key Accessory (Other Plastic Articles)
| Item | Content |
|---|---|
| Basic Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ Not Applicable |
| Legal Basis Path | Basic Tariff → Section 301 → Section 122 |
📌 Note:
- Slightly cheaper than3926.90.25.00(22.8% vs 24.0%).
- Use this code if the item does not fit the specific "small finished goods" description of25.00but is still clearly a plastic article.
🎯 3. 7117.90.75.00 – Imitation Jewelry (Key-shaped/Keybox)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ Not Applicable (Usually) |
| Legal Basis Path | Basic Tariff → Section 122 |
📌 Advantage:
- Lowest Tax Rate (10%)!
- However, this classification requires the item to be considered "Imitation Jewelry".
- Risk: If customs determines it is not jewelry but a plastic article, you may face reclassification, penalties, and back taxes.
- Strategy: Use this only if the key box is highly decorative, branded as fashion/accessory, and marketed as such.
🎯 4. 7117.90.55.00 – Imitation Jewelry Accessory
| Item | Content |
|---|---|
| Basic Tariff | 7.2% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 24.7% |
| Tax Calculation | CIF Value × 24.7% |
| De Minimis Exemption? | ❌ Not Applicable |
| Legal Basis Path | Basic Tariff → Section 301 → Section 122 |
📌 Warning:
- Highest Tax Rate (24.7%) among all options.
- This code applies to "decorative accessories" under imitation jewelry.
- Avoid unless specifically required by customs rulings for decorative accessories. It offers no tax advantage over standard plastic codes.
🎯 5. 4823.90.86.80 – Paper Key Box (Paper Product)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ Not Applicable |
| Legal Basis Path | Basic Tariff → Section 301 → Section 122 |
📌 Risk:
- Highest Overall Tax (35%).
- Although basic tariff is 0%, the 25% Section 301 surcharge applies to many paper products.
- Only use this if the item is primarily paper (e.g., a paper envelope/box with a tiny plastic key holder attached as an accessory). If the main body is plastic, this code is incorrect and risky.
🛠️ IV. Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detail material composition: % Plastic vs. % Paper. |
| ✅ Product Photos | ✔️ | Show the item from all angles, including any locks/mechanisms. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Key Box" or "Decorative Key Holder". Avoid vague terms like "Gift". |
| ✅ Marketing Materials | ✔️ | If using 7117 codes, provide ads showing it as a fashion accessory/jewelry. |
| ✅ Bill of Lading | ✔️ | Ensure weight/volume matches invoice. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Material Defines Code, Function Defines Subcode, Market Defines Risk!"
| Scenario | Recommended HS Code | Tax Rate | Why? |
|---|---|---|---|
| Standard Plastic Key Box | 3926.90.99.89 |
22.8% | Safe, standard for plastic articles. |
| Decorative/Fashion Key Box | 7117.90.75.00 |
10.0% | Best Tax Rate, but needs proof it's "jewelry/accessory". |
| Paper-Based Key Holder | 4823.90.86.80 |
35.0% | High tax, only if >50% paper by weight/value. |
| Plastic with Paper Wrap | 3926.90.25.00 |
24.0% | If plastic is structural, paper is decorative. |
📌 Pro Tip:
- If the key box is cheap, plastic, and functional, choose3926.90.99.89(22.8%). It is low risk.
- If the key box is stylish, branded, and marketed as an accessory, try7117.90.75.00(10.0%) to save 12.8%.
- Never choose7117.90.55.00(24.7%) unless forced; it is the worst option.
✅ 3. Special Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | Declare the primary material (by weight/function). If plastic is the lock housing, it’s likely plastic. |
| OEM Custom Designs | Provide design drawings to prove if it’s "jewelry" (decorative) or "tool" (functional). |
| Gift Sets | If sold in a box, declare the key box separately if possible, or declare as a set with the main item’s HS code. |
| Customs Inquiry | If asked "Is it plastic or jewelry?", answer: "It is a decorative plastic accessory" for 7117 codes. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | No special | Best balance of cost and safety. |
| 🇺🇸 USA | 7117.90.75.00 |
10.0% | No special | Best for tax savings if eligible. |
| 🇨🇳 China | 3926.90.99.89 |
5% | No | Low import tax in China. |
| 🇪🇺 EU | 3926.90.99 |
4-6% | CE/RoHS | No Section 301/122 surcharges. |
| 🇬🇧 UK | 3926.90.99 |
4-6% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 surcharges.
- EU/UK/China do not have these punitive surcharges, making classification simpler and taxes lower.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a plastic key box as 7117.90.75.00 (10%) when it is clearly a functional tool.
👉 Consequence: Customs reclassifies to 3926.xx (24%), adds penalty, and delays shipment.
❌ Mistake 2: Declaring a paper-based key holder as 4823.90.86.80 (35%) without justification.
👉 Consequence: Overpaying taxes. If it’s 90% plastic, use plastic code (22.8%).
❌ Mistake 3: Using 7117.90.55.00 (24.7%) out of habit.
👉 Consequence: Unnecessarily high tax. 3926.90.99.89 is cheaper (22.8%).
✅ Correct Approach:
"Plastic Key Box, Decorative, for Household Use, Model ABC, Plastic Construction with Paper Decor."
🎯 VII. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 "Plastic Functional? → 3926 (22.8-24%)
🔹 Plastic Decorative? → 7117 (10-24.7%)
🔹 Paper Based? → 4823 (35%)
🔹 Choose 7117.90.75.00 ONLY if you can prove it’s jewelry/accessory!"
📌 Tip:
If your key boxes are marketed as fashion accessories, gather marketing images and product descriptions that highlight "decorative," "fashion," "gift," or "jewelry" aspects. This supports the
7117.90.75.00(10%) classification.
For functional key holders, stick to3926.90.99.89(22.8%) for safety.
📣 Immediate Action:
📞 Consult with a customs broker before finalizing the HS Code for
7117codes.
🚀 Accurate classification saves up to 14.2% in taxes!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Dollar Saved is Pure Profit!
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。