Plastic Salad Bowl
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3926904000 | 12.8% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🥗 Plastic Salad Bowl (Plastic Tableware & Containers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Plastic Salad Bowls"?
Plastic salad bowls are essential items in modern food service, catering, and household dining. In international trade, they are primarily classified based on their specific function and construction. The key distinction lies between "Tableware/Dishes" (410/420 subheadings) and "Other Plastic Articles/Containers" (90/99 subheadings).
1. Dedicated Tableware (Plastic Dishes/Salad Bowls):
Specifically designed for serving food, falling under heading 3924. This includes bowls, plates, and cutlery sets.
2. General Plastic Containers/Articles:
Broader plastic storage or serving containers not specifically designated as "tableware" in the tariff schedule, often falling under heading 3926.
⚠️ Key Distinction Point:
- If the item is explicitly a bowl, plate, or dish intended for direct food contact at the table →归入 3924 (e.g., 3924.10).
- If the item is a generic container or article not specifically listed as tableware →归入 3926 (e.g., 3926.90).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Application Scenario | Total Tax Rate (CN→US) | Tax Breakdown |
|---|---|---|---|---|
3924.10.20.00 |
Plastic Tableware and Kitchenware, Other | Plastic Salad Bowls (Tableware) | 24.0% | Base: 6.5% + Sec 301: 7.5% + Sec 122: 10% |
3926.90.10.00 |
Other Plastic Articles | Plastic Bowls (Container Type) | 20.9% | Base: 3.4% + Sec 301: 7.5% + Sec 122: 10% |
3924.10.40.00 |
Plastic Tableware, Other | Plastic Bowls (Tableware Use) | 13.4% | Base: 3.4% + Sec 301: 0.0% + Sec 122: 10% |
3926.90.40.00 |
Other Plastic Articles, Other | Plastic Bowls (General Article) | 12.8% | Base: 2.8% + Sec 301: 0.0% + Sec 122: 10% |
3924.90.56.50 |
Other Plastic Tableware/Kitchenware | Plastic Bowls (Household/Homewares) | 20.9% | Base: 3.4% + Sec 301: 7.5% + Sec 122: 10% |
🔍 Important Note:
- All codes include Section 122 Tariff (10%), which applies to certain plastic articles from China.
- Section 301 Tariff (7.5%) applies to most plastic goods unless exempted.
- Base Tariff varies by specific subheading (2.8% – 6.5%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current (including subsequent imports)
🎯 1. 3924.10.20.00 —— Plastic Tableware (Salad Bowls)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Sec 301 Tariff | +7.5% |
| Sec 122 Tariff | +10.0% |
| Total Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible (Section 321 exemption does not apply to Section 301/122 goods) |
| Legal Basis | HTSUS:3924.10.20.00 → Sec301:7.5% → Sec122:10% |
📌 Explanation:
- This is the highest rate for dedicated plastic tableware.
- High base tariff (6.5%) plus both Section 301 and 122 additions.
🎯 2. 3926.90.10.00 —— Other Plastic Articles (Container Type)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Sec 301 Tariff | +7.5% |
| Sec 122 Tariff | +10.0% |
| Total Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS:3926.90.10.00 → Sec301:7.5% → Sec122:10% |
📌 Note:
- Lower base tariff than 3924.10.20.00, but still subject to both additional tariffs.
🎯 3. 3924.10.40.00 —— Plastic Tableware (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Sec 301 Tariff | 0.0% |
| Sec 122 Tariff | +10.0% |
| Total Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS:3924.10.40.00 → Sec122:10% |
📌 Advantage:
- Exempt from Section 301 (7.5%)!
- Only pays Base + Section 122.
- Ideal for cost optimization if the product fits this subheading.
🎯 4. 3926.90.40.00 —— Other Plastic Articles (Other)
| Item | Content |
|---|---|
| Base Tariff | 2.8% |
| Sec 301 Tariff | 0.0% |
| Sec 122 Tariff | +10.0% |
| Total Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS:3926.90.40.00 → Sec122:10% |
📌 Optimal Choice:
- Lowest Total Rate (12.8%).
- No Section 301 tax.
- Only Base + Section 122.
- Requires careful product description to fit "Other Plastic Articles."
🎯 5. 3924.90.56.50 —— Other Plastic Tableware/Kitchenware
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Sec 301 Tariff | +7.5% |
| Sec 122 Tariff | +10.0% |
| Total Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS:3924.90.56.50 → Sec301:7.5% → Sec122:10% |
📌 Note:
- Similar rate to3926.90.10.00.
- Higher base than the optimized codes but exempt from some specific 301 exclusions if applicable.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material (e.g., PP, PET), dimensions, food-grade certification |
| ✅ Product Photos (Clear) | ✔️ | Front/back view, showing it's a "bowl" not a "storage box" |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Salad Bowl" or "Plastic Tableware" |
| ✅ Packing List | ✔️ | Unit quantity, gross weight, net weight |
| ✅ Food Contact Safety Cert | ✔️ | FDA compliance proof (for US market) |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Describe Accurately, Classify Smartly, Save 10%+!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Dedicated Salad Bowl | 3924.10.40.00 or 3924.10.20.00 |
Declare as "Container" → Risk of audit |
| Generic Plastic Bowl | 3926.90.40.00 (Lowest Tax) |
Declare as "Tableware" → Higher tax |
| Set with Cutlery | 3924.10.xx.xx |
Split into parts → Complex clearance |
Key Tip:
- If the bowl is simple, single-piece, and for eating, try to classify under 3924.10.40.00 (13.4%) to save 7.5% (Section 301) compared to 3924.10.20.00.
- If it's a storage container used for salad, consider 3926.90.40.00 (12.8%) for the lowest overall cost.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Disposable vs. Reusable | Both fall under similar HS codes if plastic; focus on design/function |
| BPI (Bamboo Plastic Composite) | If >50% plastic by weight, still plastic; if bamboo dominant, may change |
| Branded vs. Generic | Brand does not affect HS code; focus on material and function |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 / 3926.90.40.00 |
13.4% / 12.8% | Optimal to avoid Sec 301 |
| 🇨🇳 China | 3924.10.20.00 |
6.5% | No additional tariffs |
| 🇪🇺 EU | 3924.10.00 |
0% | No Section 122/301 equivalents |
| 🇬🇧 UK | 3924.10.00 |
4.5% | Post-Brexit tariff structure |
| 🇦🇺 Australia | 3924.10.00 |
5.0% | Free Trade Agreement benefits may apply |
📌 Conclusion:
- US Market is the most complex due to Section 301 and 122 tariffs.
- Choose3926.90.40.00(12.8%) or3924.10.40.00(13.4%) to minimize costs.
- Avoid3924.10.20.00(24.0%) unless necessary for classification accuracy.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Plastic Salad Bowl" as 3924.10.20.00 (24.0%) when 3924.10.40.00 (13.4%) applies.
👉 Consequence: Paying 10.6% extra tax unnecessarily.
❌ Mistake 2: Using 3926.90.10.00 (20.9%) for a simple bowl.
👉 Consequence: Higher cost than 3926.90.40.00 (12.8%).
❌ Mistake 3: Not providing FDA compliance docs.
👉 Consequence: Goods held at US border, rejected, or destroyed.
✅ Best Practice:
"Plastic Salad Bowl, Food-Grade PP, Reusable, Model XYZ, FDA Compliant"
→ Declare as3924.10.40.00or3926.90.40.00to optimize tax.
🎯 VII. Conclusion: Smart Classification, Cost Savings, Efficient Clearance
🎯 Remember:
🔹 "3924.10.40.00 saves 7.5% (Sec 301)"
🔹 "3926.90.40.00 saves 10%+ vs. other codes"
🔹 "Always check FDA compliance for food-contact plastics!"
📌 Pro Tip:
- If your product is simple and generic, consider
3926.90.40.00for the lowest tax (12.8%).- If it's clearly tableware, use
3924.10.40.00(13.4%) to avoid Section 301.- Avoid
3924.10.20.00unless you have no other option, as it carries the highest tax (24.0%).
📣 Immediate Action:
📞 Consult with a customs broker for Pre-Ruling if unsure.
🚀 Optimize your HS Code to save up to 10.6% in tariffs.
💼 Your profits depend on accurate classification!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent saved matters in global 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。