Plastic Pen Holder with 2 Drawers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 9403708031 | 35.0% | CN | US | 官方文档 |
| 9403708015 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🖊️ Plastic Pen Holder with 2 Drawers (Office Supplies)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What is a "Plastic Pen Holder"?
A Plastic Pen Holder with 2 Drawers is an organized storage solution for office or school supplies, crafted entirely or primarily from plastic materials. It falls under the broader category of Office or School Supplies made of plastics.
⚠️ Key Classification Logic:
- Material: Plastic (Headings 3901–3914).
- Function: Office/School use.
- Structure: It is an article, not a part of furniture, nor a fitting. Therefore, it is classified under "Other articles of plastics".
- Exclusion: It is NOT furniture (Chapter 94) because it is not a fixed or large-scale item like a desk or cabinet. It is also NOT a plastic part (like a knob) but a finished article.
📦 II. HS Code Classification Details (2026 Official Tariff)
Based on the provided data, here is the precise HS Code mapping for this product:
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
3926.10.00.00 |
Office or school supplies made of plastics | ✅ Correct Match Pen holders, file organizers, desk trays made of plastic. |
5.3% |
🔍 Critical Analysis:
- The product is explicitly an "Office or school supply".
- It is made of plastics.
- Therefore, it falls under Heading 3926 ("Other articles of plastics..."), specifically subheading 3926.10 ("Office or school supplies").
- Why not Furniture? Items like pen holders are considered "accessories" or "supplies," not "furniture" (Chapter 94). If this were a large plastic filing cabinet integrated into a desk, it might be different, but a standalone pen holder is a supply.
💰 III. 2026 Tariff Rate Breakdown (Detailed)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current applicable rates
🎯 HS Code: 3926.10.00.00 — Office or School Supplies (Plastic)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (Standard MFN rate for plastic office supplies) |
| Section 301 Additional Tariff | 0.0% (Not listed in the provided data as subject to additional duties) |
| Total Tax Rate | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Eligibility | ❓ Check Thresholds For shipments under $800 (Section 321), duties may be exempted if declared correctly. However, for formal entries, the 5.3% applies. |
| Legal Basis Path | HTSUS:3926.10.00.00 → Customs Ruling on Plastic Office Supplies |
📌 Explanation:
- Unlike furniture (Chapter 94), which often faces higher duties or additional tariffs (e.g., 25% in the provided data for plastic furniture), plastic office supplies have a more moderate base duty.
- The total effective duty is only 5.3%, making this product highly cost-effective for import into the US compared to plastic furniture items.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| Commercial Invoice | ✔️ | Must clearly state: "Plastic Pen Holder with 2 Drawers," Material: 100% Plastic, Use: Office/School Supply. |
| Product Photos | ✔️ | Show the item clearly as a standalone office accessory, not part of a larger furniture set. |
| Material Declaration | ✔️ | Confirm composition (e.g., ABS, PP, PVC). If mixed materials, plastic must be the primary component. |
| HS Code Declaration | ✔️ | Explicitly declare HS 3926.10.00.00. Do not use generic "Plastic Storage." |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Office Supply, Plastic Made, Code 3926, Low Tax Shade!”
| Scenario | Correct Classification | Incorrect Classification | Consequence of Error |
|---|---|---|---|
| Standalone Plastic Pen Holder | 3926.10.00.00 |
9403.70.80.31 (Plastic Furniture) |
Overpayment: 25% vs 5.3% |
| Plastic Pen Holder sold with a Desk | 3926.10.00.00 (if separate) |
9403.70.80.31 |
Potential audit risk |
| Wooden Pen Holder | 4420.90 or similar |
3926.10.00.00 |
Wrong chapter entirely |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Set with Other Items | If packed with pencils/pens, the pen holder is still the primary article if it constitutes a significant part of the value/function. Keep it as 3926.10.00.00. |
| Mixed Material | If the drawers have metal hinges or wooden inserts, ensure plastic is the essential character. If plastic <50%, it may not qualify. |
| Origin Labeling | Ensure "Made in China" is clearly marked on the product or packaging for US customs. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.10.00.00 |
5.3% | No additional 301 tariff for this specific subheading (based on provided data). |
| 🇨🇳 China | 3926.10.00.00 |
~10-15% | Import duties vary; check latest PRC tariff schedule. |
| 🇪🇺 EU | 3926.10.00 |
~6.5% | Standard EU duty for plastic office supplies. |
| 🇬🇧 UK | 3926.10.00 |
~6.5% | Post-Brexit UK Integrated Tariff aligns closely with EU. |
📌 Conclusion:
- The US offers a competitive 5.3% duty for plastic office supplies, significantly lower than the 25% for plastic furniture.
- This makes Plastic Pen Holders a strategically low-risk product for US importers.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying as Plastic Furniture (9403.70.80.31)
👉 Result: Paying 25% duty instead of 5.3%.
👉 Reason: Misunderstanding "Office Furniture" vs. "Office Supplies." A pen holder is a supply, not furniture.
❌ Mistake 2: Using generic description "Plastic Storage Box"
👉 Result: Customs delay, potential reclassification.
👉 Fix: Use specific terms like "Pen Holder," "Desk Organizer," "Office Supply."
❌ Mistake 3: Ignoring Material Composition
👉 Result: If the item is metal-framed with plastic drawers, it might be classified under metal goods.
👉 Fix: Declare primary material accurately.
🎯 VII. Conclusion: Maximize Efficiency, Minimize Cost
🎯 Key Takeaway:
🔹 "It's a supply, not furniture! Use 3926, save 19.7%!"
🔹 5.3% vs 25%: Choosing the right HS Code saves you nearly 20% in duties.
📌 Pro Tip:
If you are importing large quantities, consider Pre-Ruling from US Customs and Border Protection (CBP) to lock in the 3926.10.00.00 classification and avoid future disputes.
📣 Immediate Action:
📞 Verify product material (100% plastic?)
📄 Label clearly as "Plastic Office Supply"
🚀 Ship with confidence at 5.3% duty!
✨ Accurate Classification = Higher Profit Margins!
💼 Don't let misclassification eat your profits!
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。