Plastic Washbasin Rim
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🚿 Plastic Washbasin Rim (Plastic Bathroom Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy 📌 I. Product Definition & Classification: What Exactly is a "Plastic Washbasin Rim"?
A Plastic Washbasin Rim is a peripheral component or accessory designed to fit around the edge of a sink or washbasin. It serves functional (sealing, preventing water splashes) and aesthetic purposes. In international trade, its classification depends heavily on its primary function and specific design:
- Functional Bathroom Accessory: If it is specifically designed for hygiene, washing, or bathing (e.g., a splash guard, a protective rim for a shampoo bowl, or a decorative rim for a washbasin), it falls under Chapter 39 (Plastics and articles thereof), specifically heading 3924.
- General Plastic Container/Lid Part: If it is considered a generic plastic lid, cover, or part of a general-purpose bucket/pail assembly, it might fall under 3926 (Other articles of plastics).
- Generic Plastic Article: If it cannot be specifically identified as a washbasin part or container part, it defaults to 3926 (Other plastic articles).
⚠️ Critical Distinction: * Specific Use (3924): If the product is marketed, designed, and used specifically for bathroom hygiene, washing, or showering (including shampoo basins), use 3924. * General Use (3926): If the product is a generic plastic rim that could fit a bucket, a paint can, or a non-bathroom container, use 3926.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the applicable HS Codes for Plastic Washbasin Rims:
| HS Code | Product Description | Applicable Scenario | Key Differentiator |
|---|---|---|---|
| 3924.90.56.50 | Plastic household/sanitary articles, specifically for plastic shampoo bowls | ✅ Highly Recommended if the rim is for a shampoo basin, salon chair, or specific bathroom washbasin accessory. | "Sanitary" & "Shampoo Bowl" specificity. |
| 3926.90.10.00 | Plastic containers/buckets, conforming to "Buckets and pails" usage | ⚠️ Use if the "rim" is essentially a lid or edge for a plastic bucket/pail, NOT for human hygiene. | "Container" focus. |
| 3926.90.99.89 | Other plastic articles, applicable to general plastic finished goods | ⚠️ Fallback option if the product doesn't fit 3924 (sanitary) or 3926.10 (containers). | "Other" category. |
| 3924.10.40.00 | Tableware, kitchenware, other household items, other categories, applicable to plastic washbasins | ⚠️ Use if the rim is part of a household sink fixture or kitchen-style basin, but NOT specifically for "shampoo" or "salon" use. | "Household" focus. |
| 3926.90.99.89 | Other plastic articles (Repeated for emphasis on fallback) | ❌ Same as above. | "Other" category. |
🔍 Key Insight: * 3924.90.56.50 is the most precise code if the rim is explicitly for shampoo basins or sanitary washbasins. * 3924.10.40.00 is a strong alternative for general household washbasin rims (kitchen or bathroom) that are not "shampoo bowls." * 3926.90.10.00 is risky if the product is clearly a bathroom accessory, as it misclassifies it as a "bucket."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Time: November 10, 2025 (and subsequent imports)
🎯 1. 3924.90.56.50 – Plastic Sanitary Articles (Shampoo Basins/Rims)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No (Section 301 & 122 duties generally apply) |
| Legal Basis | HTSUS:3924.90.56.50 → Section 301: Footnote 9903.88.01 → Section 122 |
📌 Explanation: * 3.4%: Standard USMF (Merchandise Processing Fee) or base MFN rate. * 7.5%: Section 301 additional duty for Chinese-origin plastics. * 10%: Section 122 additional duty (targeting specific Chinese goods). * Total: 20.9%. This is a moderate-high tariff, common for plastic consumer goods.
🎯 2. 3926.90.10.00 – Plastic Buckets/Containers
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | HTSUS:3926.90.10.00 → Section 301 → Section 122 |
📌 Note: Same tariff structure as above. Misclassifying a bathroom rim as a "bucket" does not reduce the tariff burden.
🎯 3. 3926.90.99.89 – Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | HTSUS:3926.90.99.89 → Section 301 → Section 122 |
📌 Warning: This code has a higher base rate (5.3%) than the sanitary codes (3.4%). Do not use this as a fallback unless necessary, as it increases cost by ~1.9% vs. 3924 codes.
🎯 4. 3924.10.40.00 – Household Sanitary Articles (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Tariff | 0.0% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (Section 122 still applies) |
| Legal Basis | HTSUS:3924.10.40.00 → Section 122 |
📌 Strategic Advantage: * This code has the LOWEST TOTAL TARIFF (13.4%). * Why? It appears to be exempt from the 7.5% Section 301 tariff (likely due to specific exclusions for certain household sanitary items), but still incurs the 10% Section 122 tariff. * Recommendation: If your "Plastic Washbasin Rim" can be classified as a general household sanitary article (not specifically a "shampoo bowl" or "bucket"), this is the most cost-effective code.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detail material (PP, ABS, etc.), dimensions, and intended use (e.g., "Rim for Salon Shampoo Basin" vs. "Rim for Kitchen Sink"). |
| ✅ Product Photos | ✔️ | Clear images showing the rim in use (e.g., installed on a basin) to prove sanitary/household function. |
| ✅ Commercial Invoice | ✔️ | Must describe item as "Plastic Washbasin Rim" or "Plastic Bathroom Accessory," NOT "Plastic Bucket Part." |
| ✅ Packing List | ✔️ | Confirm no other items are mixed. |
| ✅ Country of Origin Certificate | ✔️ | Essential for proving CN origin and applying surcharges. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Define Use, Not Just Shape. Sanitary = Lower Tax (Maybe). Bucket = High Tax."
| Scenario | Correct HS Code | Reason |
|---|---|---|
| Rim for Salon Shampoo Chair | 3924.90.56.50 (20.9%) |
Specific "shampoo bowl" definition. |
| Rim for Home Kitchen/Bathroom Sink | 3924.10.40.00 (13.4%) |
"Household sanitary," potentially exempt from 301. |
| Rim for Plastic Bucket/Pail | 3926.90.10.00 (20.9%) |
Generic container part. |
| Generic Plastic Ring | 3926.90.99.89 (22.8%) |
Worst option. Avoid. |
✅ 3. Special Handling Notes
| Situation | Recommendation |
|---|---|
| OEM for Salons | Clearly label as "Shampoo Basin Rim." Use 3924.90.56.50. |
| Generic Home Goods | Label as "Plastic Washbasin Accessory." Try 3924.10.40.00 for tax savings. |
| Mixed Shipments | Do NOT mix "shampoo rims" and "bucket rims." Separate HS codes to avoid audits. |
| Section 122 Targeting | Be aware that 10% Section 122 applies to all codes in the dataset. Ensure your CIF value is accurate to avoid penalties. |
🌍 V. Global Market Comparison (2026 Latest)
| Market | Recommended HS Code | Est. Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% | Best for household items. |
| 🇺🇸 USA | 3924.90.56.50 |
20.9% | For specific salon/shampoo items. |
| 🇨🇳 China | 3924.90.56.50 |
~10-13% | Import duties vary, but lower than US. |
| 🇪🇺 EU | 3924.90 |
~6.5% | No Section 301/122 equivalent. |
| 🇬🇧 UK | 3924.90 |
~6.5% | Post-Brexit alignment with EU. |
📌 Conclusion: * The US market is the most expensive due to Section 301 and Section 122 tariffs. *
3924.10.40.00offers the best value (13.4%) for general household washbasin rims. *3924.90.56.50(20.9%) is necessary for specialized salon equipment.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Classifying a Salon Shampoo Rim as a Household Item (3924.10.40.00) to save tax.
👉 Consequence: Customs may reclassify it as 3924.90.56.50 or 3926 due to specific design features, leading to back taxes + penalties.
❌ Mistake 2: Calling it a "Plastic Lid" or "Bucket Part" to avoid "Sanitary" scrutiny. 👉 Consequence: No tax benefit (20.9% vs 20.9%), but high risk of customs detention for misdescription.
❌ Mistake 3: Ignoring Section 122 (10%). 👉 Consequence: All codes in the dataset include this 10%. Assuming "Low Tariff" because of low base rate is a fatal error. Always calculate Total Duty.
❌ Mistake 4: Using 3926.90.99.89 (22.8%).
👉 Consequence: Highest tax rate. Only use if no other code fits. This is a "loser" code.
✅ Correct Practice:
"Plastic Washbasin Rim, PP Material, for Bathroom Sink Installation, Non-Electrical, Model XYZ"
🎯 VII. Conclusion: Precise Classification, Maximize Profit!
🎯 Remember the Mantra:
🔹 "Household Sink = 13.4% (3924.10.40.00). Salon Shampoo = 20.9% (3924.90.56.50). Bucket/Other = 20.9%+ (3926). Generic = 22.8% (Avoid!)." 🔹 "Section 122 is universal: 10% is always there. Focus on Base + 301 differences."
📌 Pro Tip:
If your product is generic and can be argued as a household sanitary article (not specialized salon gear), aggressively pursue 3924.10.40.00. It saves 7.5% in Section 301 tariffs compared to the shampoo bowl code.
📣 Immediate Action:
📞 Consult your broker with product photos. 🚀 Apply for Advance Ruling if shipment value is high, to lock in the 13.4% rate for household rims. 💼 Your profit margin depends on this 7.5% difference!
✨ Professional Customs Clearance Starts with Accurate Classification! 💼 Every Percentage Point 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。