Plastic Soup Bowl with Lid
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923900014 | 38.0% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3923900012 | 38.0% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🥣 Plastic Soup Bowl with Lid
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Plastic Soup Bowl with Lid"?
A Plastic Soup Bowl with Lid is a versatile food-service item used for takeout, catering, or home storage. In international trade, its classification hinges on two key factors:
1. Function & Form: Is it a "tableware" item for direct consumption (eating/drinking) or a "container" for storage/transport?
2. Closure Type: Does it have a separate, fitted lid intended for sealing and storage, or is it merely a serving bowl?
⚠️ Key Classification Distinction:
- Tableware Category (Ch. 3924): If the item is primarily designed for serving and eating soups (e.g., restaurant takeout), it falls under "Plastic Tableware."
- Container/Package Category (Ch. 3923): If the item is primarily designed for storage, transport, or sealing (e.g., a Tupperware-style soup container for home storage), it falls under "Plastic Packages/Containers."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the potential HS Codes for Plastic Soup Bowls with Lids, categorized by their primary function and specific design features.
| HS Code | Product Description | Application Scenario | Key Characteristics | Total Tax Rate |
|---|---|---|---|---|
3924.10.40.00 |
Plastic Tableware & Household Articles | Direct Consumption: Restaurant takeout soup bowls, disposable dining sets | Designed for eating/serving; lid may be loosely fitted or for immediate service | 13.4% |
3926.90.10.00 |
Other Plastic Articles (Bowl-shaped) | General Household/Storage: Reusable soup storage containers, general-purpose plastic bowls | Classified as "Other plastic articles"; 3901-3914 chapter requirement | 20.9% |
3923.90.00.14 |
Plastic Containers with Lids (Barrel/Drum Type) | Industrial/Large Storage: Large capacity soup containers, bulk storage buckets with tight-fitting lids | Sealed container; "Bucket/Barrel" shape; emphasis on closure and containment | 38.0% |
3923.90.00.12 |
Plastic Containers with Lids (Other) | Transport/Protection: Protective packaging for soups, transport containers | Similar to above; focuses on packaging/transport utility | 38.0% |
3924.90.56.50 |
Other Plastic Household Articles | Fallback/General Household: Plastic soup bowls that don't fit specific "tableware" or "container" definitions | Catch-all for plastic household items; often used if specific tableware/box criteria aren't met | 20.9% |
🔍 Critical Analysis:
- Lowest Tax (13.4%): If the bowl is marketed as "Tableware" (e.g., "Soup Bowl for Dining"), use3924.10.40.00.
- Medium Tax (20.9%): If the bowl is for general household use or storage but not strictly "tableware" or "sealed containers," use3926.90.10.00or3924.90.56.50.
- Highest Tax (38.0%): If the product is classified as a "Container" or "Package" (e.g., bulk storage, sealed transport), it triggers the 25% Section 301 tariff, leading to a total of 38.0%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3924.10.40.00 – Plastic Tableware (Lowest Risk)
| Item | Details |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| USITC Section 301 Surcharge | +0.0% |
| IEEPA Surcharge (Section 122/301) | +10.0% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ Not Applicable (For commercial shipments; de minimis ($800) may apply for personal parcels, but commercial imports are subject to full duty) |
| Legal Path | IEEPA:9903.01.25 → USITC:3924.10.40.00 |
📌 Explanation:
- This is the most favorable classification for soup bowls with lids if they are considered tableware.
- The 0% Section 301 surcharge on certain plastic tableware items (depending on specific sub-headings and historical exclusions) significantly reduces the burden.
- The 10% IEEPA tax is standard for Chinese plastic goods.
🎯 2. 3926.90.10.00 – Other Plastic Articles (Medium Risk)
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| USITC Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9901.25 → USITC:3926.90.10.00 |
📌 Explanation:
- Classified as "Other plastic articles."
- Subject to 7.5% Section 301 surcharge (lower than the 25% for containers).
- Suitable if the product is reusable, not strictly "tableware," and not a "sealed container."
🎯 3. 3924.90.56.50 – Other Plastic Household Articles (Fallback)
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| USITC Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| Legal Path | IEEPA:9901.25 → USITC:3924.90.56.50 |
📌 Explanation:
- Similar tax rate to3926.90.10.00.
- Use if the product doesn't fit neatly into "tableware" but is clearly for household use.
🎯 4. 3923.90.00.14 & 3923.90.00.12 – Plastic Containers/Packages (Highest Risk)
| Item | Details |
|---|---|
| Base Tariff | 3.0% |
| USITC Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| Legal Path | IEEPA:9903.01.25 → USITC:3923.90.00.14 |
📌 Explanation:
- AVOID THIS IF POSSIBLE for small soup bowls.
- These codes classify the item as a container/package for transport or storage, triggering the full 25% Section 301 tariff.
- Only use if the product is explicitly marketed as bulk storage containers (e.g., "5-gallon soup bucket for catering transport").
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Purpose |
|---|---|---|
| ✅ Product Catalog/Photos | ✔️ | To prove tableware use (e.g., showing soup served in the bowl, not stacked in a warehouse). |
| ✅ Material Specification | ✔️ | Confirm 100% Plastic (PP, PE, etc.) to avoid misclassification. |
| ✅ Commercial Invoice | ✔️ | Must describe item as "Plastic Soup Bowl with Lid, for Tableware Use". Avoid words like "Container," "Bucket," or "Package." |
| ✅ Packing List | ✔️ | Show individual packaging; avoid bulk pallets that suggest "industrial storage." |
| ✅ FCC/CE/RoHS Certs | ✔️ | Optional but helpful to prove compliance and quality. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Call it Tableware, Not Container; Lid is for Serving, Not Sealing!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Takeout Soup Bowl (Restaurant style) | 3924.10.40.00 |
13.4%: Clearly tableware. |
| Reusable Storage Bowl (Home use, not sealed) | 3926.90.10.00 |
20.9%: Household article, not tableware. |
| Large Bulk Storage Bucket | 3923.90.00.14 |
38.0%: Industrial container. |
| Ambiguous "Plastic Bowl with Lid" | 3924.90.56.50 |
20.9%: Safe fallback if "tableware" proof is weak. |
✅ 3. Special Cases & Mitigation
| Situation | Advice |
|---|---|
| OEM for Restaurant Chains | Provide contracts or invoices showing sales to restaurants. This proves tableware use. |
| Bowl with Vacuum-Seal Lid | If the lid is designed for long-term storage, customs may classify it as a container (3923). To avoid this, emphasize serving functionality. |
| Set with Spoon/Fork | If sold as a set, classify the entire set as tableware (3924.10.40.00) if the bowl is the essential component. |
| Material: Biodegradable Plastic | No change in HS Code, but may qualify for green trade benefits in some markets. |
🌍 V. Global Market Comparison (2026 Update)
| Market | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% | Best rate. Avoid 3923 codes (38%). |
| 🇨🇳 China | 3924.10.40.00 |
5% | Low duty. Import-friendly. |
| 🇪🇺 EU | 3924.10.40.00 |
0% | If CE compliant. No Section 301 equivalent. |
| 🇬🇧 UK | 3924.10.40.00 |
0% | Post-Brexit FTA benefits may apply. |
| 🇯🇵 Japan | 3924.10.40.00 |
0% | JETRO-approved materials benefit. |
📌 Conclusion:
- USA is the only market with significant Section 301 tariffs.
- Correct classification as "Tableware" saves 24.6% in taxes compared to "Container" classification.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Describing the product as "Plastic Storage Container" in the invoice.
👉 Result: Customs classifies it as 3923 → 38% tax instead of 13.4%.
👉 Fix: Use "Plastic Tableware" or "Soup Bowl."
❌ Mistake 2: Providing photos of bowls stacked in warehouse pallets.
👉 Result: Looks like industrial storage → Classified as 3923.
👉 Fix: Provide photos of soup served in the bowl, or bowls with table settings.
❌ Mistake 3: Claiming "Biodegradable" without certification.
👉 Result: Customs may reject the description and default to standard plastic rates.
👉 Fix: Provide certificates if claiming eco-friendly status.
❌ Mistake 4: Missing the Lid Description.
👉 Result: If the lid is essential, omitting it may cause classification confusion.
👉 Fix: Clearly state "with Lid" but emphasize its serving function.
✅ Best Practice:
"Plastic Soup Bowl, 16oz, PP Material, with Ventilated Lid, for Restaurant Takeout Service, Model XYZ, FDA Compliant"
🎯 VII. Conclusion: Strategic Classification for Maximum Savings
🎯 Remember the Mantra:
🔹 "Tableware = 13.4% | Household = 20.9% | Container = 38.0%"
🔹 "Sell the Service, Not the Storage!"
📌 Pro Tip:
If your product can be reasonably classified as tableware (3924.10.40.00), always use this code. It offers the lowest total tariff (13.4%) for China-origin plastic soup bowls with lids. Only use higher-rate codes if the product is explicitly not for tableware use.
📣 Immediate Action:
📞 Consult a Customs Broker to review your product photos and invoice descriptions.
🚀 Optimize Your HS Code to save 24.6% in taxes on every shipment!
✨ Precision Classification = Profit Maximization!
💼 Your Supply Chain Success Starts with the Right HS Code!
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。