Plastic Toothbrush Holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926904000 | 12.8% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3926902500 | 24.0% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🪥 Plastic Toothbrush Holder – HS Code & Tariff Guide | 2026 Latest Customs Classification & Duty Breakdown
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Updated Tariff Rules | Pro-Level Import Planning
📌 One: Product Definition & Classification – What Exactly Is a “Plastic Toothbrush Holder”?
A plastic toothbrush holder is a small household accessory designed to store and organize toothbrushes in bathrooms or washrooms. It is typically made entirely of plastic and serves a functional, non-electrical purpose.
⚠️ Key Classification Rule:
- If it's solid, non-electric, and used for storing toothbrushes, it falls under plastic household items. - It is not a container for liquids, nor does it have electrical components. - It is not a wall-mounted fixture with complex structure — if it’s simple and basic, it's classified as a "plastic article" under HS 3926.90.40.00 or similar.
📦 Two: HS Code Breakdown (2026 Updated Tariff Table)
| HS Code | Product Description | Applicable Use Case | Material | Tax Rate |
|---|---|---|---|---|
3926.90.40.00 |
Plastic toothbrush holder, made of plastic, classified as other plastic articles | Standard, simple, standalone holders | Plastic | 12.8% |
3926.90.10.00 |
Plastic toothbrush holder, made of plastic, classified as other plastic products | Similar to above, but may include slightly more complex design | Plastic | 20.9% |
3926.90.25.00 |
Plastic toothbrush cup holder (e.g., with cup or base), made of plastic | Multi-part or cup-style holders | Plastic | 24.0% |
3926.30.50.00 |
Plastic toothbrush holder, made of plastic, classified as connectors or other articles | Often includes mounting clips, brackets, or wall attachments | Plastic | 22.8% |
3924.90.56.50 |
Plastic toothbrush holder, made of plastic, classified as hygiene or toiletry accessories | Used in bathroom settings, often part of a set | Plastic | 20.9% |
🔍 Critical Insight:
- The exact HS code depends on design, function, and structure. - A simple standalone holder →3926.90.40.00
- A cup-style holder with base →3926.90.25.00
- A wall-mounted or bracket-style holder →3926.30.50.00
- A basic, unadorned holder →3926.90.40.00or3926.90.10.00
💰 Three: 2026 Updated Tariff Breakdown (US Market Only)
✅ Target Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all subsequent imports)
🎯 1. 3926.90.40.00 – Plastic Toothbrush Holder (Other Plastic Articles)
| Item | Detail |
|---|---|
| Base Duty | 2.8% (ad valorem) |
| Section 301 (USITC) Additional Tariff | 0% |
| Section 122 (IEEPA) Emergency Tariff | 10% |
| Total Effective Duty | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Threshold | ✅ Eligible (if value ≤ $800) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → 3926.90.40.00 |
📌 Explanation:
- This is the lowest tariff rate among all listed codes. - No Section 301 (USITC) additional tariff applies. - Only 10% IEEPA emergency tariff (from the International Emergency Economic Powers Act) is applied. - Ideal for simple, basic, non-complex holders.
🎯 2. 3926.90.10.00 – Plastic Toothbrush Holder (Other Plastic Products)
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 (USITC) Additional Tariff | 7.5% |
| Section 122 (IEEPA) Emergency Tariff | 10% |
| Total Effective Duty | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Threshold | ❌ Not eligible (exceeds $800 threshold) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to more complex or design-focused holders. - 7.5% USITC tariff from Section 301 (China-specific trade measures). - 10% IEEPA tariff (emergency powers due to geopolitical concerns). - No de minimis relief → even small shipments face full duty.
🎯 3. 3926.90.25.00 – Plastic Toothbrush Cup Holder (Other Plastic Articles)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 (USITC) Additional Tariff | 7.5% |
| Section 122 (IEEPA) Emergency Tariff | 10% |
| Total Effective Duty | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.25.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to holders with a cup or base (e.g., a cup-shaped holder with toothbrush slots). - Highest tariff due to complex structure and higher perceived value. - No de minimis relief → all shipments subject to full duty.
🎯 4. 3926.30.50.00 – Plastic Toothbrush Holder (Connectors/Other Articles)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 (USITC) Additional Tariff | 7.5% |
| Section 122 (IEEPA) Emergency Tariff | 10% |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.30.50.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to wall-mounted, bracket-style, or clip-on holders. - Classified as "connectors or other articles" due to structural function. - High tariff due to attachment mechanism and higher utility.
🎯 5. 3924.90.56.50 – Plastic Toothbrush Holder (Hygiene/Toiletry Accessories)
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 (USITC) Additional Tariff | 7.5% |
| Section 122 (IEEPA) Emergency Tariff | 10% |
| Total Effective Duty | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3924.90.56.50 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to holders used in hygiene or toiletry settings (e.g., part of a bathroom set). - Even if simple, context matters — if marketed as a hygiene product, this code applies. - Same tariff as3926.90.10.00but with stricter classification.
🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
✅ 1. Essential Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Plastic Toothbrush Holder", HS Code, CIF value, origin |
| ✅ Product Photos (with label) | ✔️ | Show design, structure, mounting method |
| ✅ Technical Specs / CAD Drawing | ✔️ | Prove whether it’s simple, cup-style, or wall-mounted |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, no relief; if from Vietnam/Mexico, may qualify for IEEPA exemption |
| ✅ Test Reports (RoHS, REACH) | ✔️ | Optional but recommended for compliance |
| ✅ Packing List | ✔️ | Show unit count, packaging type, weight |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Design Defines Duty – Simple = Low Tax, Complex = High Tax!"
| Scenario | Correct HS Code | Wrong Code | Result |
|---|---|---|---|
| Simple, standalone holder | 3926.90.40.00 |
3926.90.10.00 |
Save 8.1% |
| Cup-style holder with base | 3926.90.25.00 |
3926.90.40.00 |
Risk of audit & penalty |
| Wall-mounted or clip-on | 3926.30.50.00 |
3926.90.40.00 |
Higher duty, risk of seizure |
| Part of a bathroom set | 3924.90.56.50 |
3926.90.40.00 |
Wrong classification → penalties |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Small shipment (<$800) | Use 3926.90.40.00 if eligible for de minimis |
| From Vietnam/Mexico | Apply for IEEPA exemption → 0% duty |
| OEM/Custom Design | Provide design drawings + purpose statement to avoid misclassification |
| Multiple items in one box | Do NOT split – declare as one product type to avoid high aggregate duty |
| Used in bulk packaging | Declare as "Plastic Household Item" with correct HS Code |
🌍 Five: Global Market Comparison (2026 Update)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.40.00 |
2.8% | +10% IEEPA | Max 24% |
| 🇨🇳 China | 3926.90.40.00 |
5% | None | No extra tariffs |
| 🇪🇺 EU | 3926.90.40.00 |
0% | None | CE certification required |
| 🇦🇺 Australia | 3926.90.40.00 |
5% | None | RCM certification |
| 🇯🇵 Japan | 3926.90.40.00 |
0% | None | PSE certification |
📌 Insight:
- USA has the highest tariffs due to IEEPA + Section 301. - China and EU have low or zero tariffs. - Vietnam/Mexico origin can avoid IEEPA → 0% duty.
📌 Six: Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Using 3926.90.40.00 for a cup-style holder
👉 Result: Underpaid duty → penalties + back taxes
❌ Mistake 2: Splitting a set of 3 holders into 3 separate entries
👉 Result: Each gets 20.9% → Total 62.7% → Massive overpayment
❌ Mistake 3: Not providing photos or drawings
👉 Result: Customs delays or reclassifies → higher duty
❌ Mistake 4: Claiming "non-commercial" for business shipments
👉 Result: De minimis denied → full duty applied
✅ Best Practice:
Use clear, descriptive names:
"Plastic Toothbrush Holder, Standalone, Wall-Mountable, 100% Recycled Plastic, Model XYZ, CIF $12.50"
🎯 Seven: Final Verdict – How to Minimize Duty & Maximize Efficiency
🔹 Lowest Duty:
3926.90.40.00→ 12.8%
🔹 Highest Duty:3926.90.25.00→ 24.0%
🔹 De Minimis?: Only3926.90.40.00qualifies (if < $800)
🔹 Best Strategy: Accurate design-based classification + origin optimization
📣 Call to Action: Act Now to Avoid Costly Mistakes!
📞 Contact a licensed customs broker + provide:
- Product photos
- Design specs
- Origin proof
- Request HS Code pre-ruling🚀 Pro Tip:
If your product is made in Vietnam, Mexico, or Thailand, apply for IEEPA exemption → 0% duty in the US!
✨ Your success starts with the right HS code.
💼 One wrong code = thousands in extra duty.
🎯 Be precise. Be smart. Be compliant.
📌 Final Reminder:
"Simple design → Low tax. Complex design → High tax.
Origin matters. Documentation saves money.
Classify right, pay less, ship faster!"
✅ Professional Customs Clearance Starts with Accurate Classification!
🚀 Let your plastic toothbrush holders go global — without the tax surprise!
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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。