Plastic Water Tank
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3922900000 | 41.3% | CN | US | 官方文档 |
| 3922100000 | 23.8% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🛢️ Plastic Water Tank: HS Code Classification & Duty Breakdown | 2026 US Import Guide
🌐 Customs Classification & Tariff Analysis | Precision Declaration Strategy
📌 I. Product Definition & Classification Logic
The "Plastic Water Tank" is a broad category that often leads to classification errors due to its varying end-uses and shapes. In international trade, the intended use and physical form determine the correct HS Code. It is not a "one-size-fits-all" category.
The data provided highlights four distinct classification paths based on specific attributes:
- General Purpose Containers: Generic plastic tanks that do not fit into specialized sanitary or large-scale industrial buckets.
- Large Capacity Storage: Tanks explicitly designed as water storage vessels (jugs, drums).
- Sanitary/Plumbing Fixtures: Tanks specifically designed for toilets (flush tanks).
- Household Accessories: Small tanks or racks (e.g., water bottle racks) considered household items.
⚠️ Critical Distinction:
- If the tank is for toilet flushing, it falls under Sanitary Ware (Ch. 3922).
- If the tank is for general water storage (e.g., rainwater, livestock, home reserve), it falls under General Plastic Articles (Ch. 3926).
- Misclassification can lead to massive duty differences (from ~20% to >40%).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Summary & Logic | Key Characteristics |
|---|---|---|
| 3926.90.99.89 | Other Plastic Articles: The "catch-all" category. | Generic plastic containers; not specifically described elsewhere (e.g., not a toilet tank, not a specific bucket type). |
| 3926.90.10.00 | Plastic Water Tanks/Drums: Large capacity storage. | Specifically identified as "Water Tanks" (Xushui), logical extension of buckets/drums for large-volume storage. |
| 3922.90.00.00 | Other Sanitary Articles: Toilet flush tanks. | Plastic Sanitary Ware. Specifically for toilets (WC cisterns). High duty due to "Section 301" tariffs. |
| 3922.10.00.00 | Sanitary Ware: Sinks/Washbasins (including tanks). | Plastic tanks categorized under sink/washbasin logic (less common for standalone tanks, but possible if part of a vanity unit). |
| 3924.90.56.50 | Household Articles: Water bottle racks/supports. | Small plastic items for holding water bottles, classified as general household goods rather than bulk storage. |
💰 III. 2026 US Tariff Rate Detailed Analysis
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Inferred from 122 Clause and high duties)
✅ Effective Date: Current regulations (Section 301 / 122 Clauses)
🎯 1. 3926.90.99.89 – Generic Plastic Containers
The "Fallback" Option
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (High duty rate excludes low-value shipments from Section 321 relief in many strict interpretations, or simply too high for de minimis logic). |
📌 Explanation:
This is the standard "Other Plastic Articles" classification. It applies if the tank doesn't fit neatly into "Sanitary" or specific "Bucket/Drum" definitions. The total burden of ~23% is significant but manageable for general goods.
🎯 2. 3926.90.10.00 – Plastic Water Tanks (Large Capacity)
The "Specific Use" Option for Storage
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
This code offers the lowest total tariff (20.9%) among the main storage options. It is the best classification for large-volume water storage tanks (e.g., 500L+ industrial/home reserves). It leverages a lower base duty (3.4%) compared to the generic code.
🎯 3. 3922.90.00.00 – Plastic Sanitary Articles (Toilet Tanks)
The "High Risk" Category
| Item | Detail |
|---|---|
| Base Duty | 6.3% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Exemption | ❌ Not Eligible |
📌 CRITICAL WARNING:
- The Section 301 Surcharge is 25% (standard for many Ch. 3922 items), not 7.5%.
- This results in a very high total duty of 41.3%.
- Only use this code if the product is exclusively a toilet flush tank (cistern). Using this for general water tanks is a compliance violation.
🎯 4. 3922.10.00.00 – Sanitary Ware (Sinks/Washbasins)
The "Niche" Option
| Item | Detail |
|---|---|
| Base Duty | 6.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 23.8% |
| Tax Calculation | CIF Value × 23.8% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
While still under Ch. 3922 (Sanitary), this specific subheading has a lower surcharge (7.5%) compared to 3922.90. However, it is only applicable if the tank is integrated with or classified alongside sinks/washbasins. Rare for standalone water tanks.
🎯 5. 3924.90.56.50 – Household Articles (Water Bottle Racks)
The "Small Item" Option
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
This applies only if the "tank" is actually a rack or holder for water bottles, not a container itself. If it holds water as a container, this is incorrect. Correct for accessories only.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Preparation Checklist (Must-Haves)
| Document | Required | Reason |
|---|---|---|
| ✅ Product Photos | ✔️ | To prove it is a tank (storage) vs. sanitary fixture (toilet). |
| ✅ Technical Specifications | ✔️ | Volume, material (PP/PE), intended use statement. |
| ✅ Intended Use Declaration | ✔️ | Critical: Explicitly state "For Water Storage Only" or "For Toilet Flush System." |
| ✅ Material Certificate | ✔️ | To confirm it is plastic (HS Ch. 39). |
| ✅ Commercial Invoice | ✔️ | Must match the HS Code description exactly. |
✅ 2. Classification Strategy (Key Tips)
🔥 “Use Determines Code: Sanitary vs. Storage”
| Scenario | Recommended HS Code | Total Duty | Why? |
|---|---|---|---|
| Large Water Tank (Home/Industrial Storage) | 3926.90.10.00 | 20.9% | Lowest duty for actual water containers. |
| General Plastic Container (No specific form) | 3926.90.99.89 | 22.8% | Safe fallback if "Tank" definition is ambiguous. |
| Toilet Flush Tank (Cistern) | 3922.90.00.00 | 41.3% | Mandatory for sanitary use, despite high duty. |
| Water Bottle Rack (Accessory) | 3924.90.56.50 | 20.9% | Only if it's a rack, not a tank. |
✅ 3. Risk Management & Pitfalls
| Pitfall | Consequence | Solution |
|---|---|---|
| Mislabeling Toilet Tanks as General Tanks | Penalty for Fraud | Be honest. If it's for toilets, it's 3922.90.00.00 (41.3%). Do not try to hide it under 3926.90 to save 18%. CBP will catch it. |
| Mislabeling General Tanks as Toilet Tanks | Undervaluation Penalty | If you declare a 200L storage tank as a toilet tank, you pay 41.3% instead of 20.9%. Unnecessary cost. |
| Ignoring Section 122 | Unexpected Costs | The 10% surcharge applies to most Chinese plastics. Factor it into your pricing model. |
| De Minimis Misunderstanding | Seizure | With duties >20%, these shipments do not qualify for Section 321 (de minimis) relief in standard practice. Prepare for full entry. |
🌍 V. Market Comparison (US Focus)
| Market | Recommended HS Code | Est. Duty Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.10.00 | 20.9% | Best balance for water tanks. |
| 🇨🇳 China (Export) | N/A | Varies | Export duties are minimal, but focus on import side. |
| 🇪🇺 EU | 3926.90 | ~4.5% | Lower base duties, but high VAT (19-27%). |
| 🇬🇧 UK | 3926.90 | ~4.5% | Post-Brexit tariffs apply. |
📌 Conclusion:
- For US Importers, the Plastic Water Tank (3926.90.10.00) at 20.9% is the most cost-effective and compliant classification for storage purposes.
- Avoid 3922.90.00.00 unless it is a toilet part, due to the 41.3% burden.
📌 VI. Final Recommendations
- Define Purpose Clearly: In your commercial invoice, write:
> "Plastic Water Storage Tank, PP Material, 500L Capacity, For Water Storage Only. NOT Sanitary Ware." - Submit Pre-Ruling: If shipping large volumes, submit an API Pre-Ruling request to CBP for certainty.
- Audit Your Supplier: Ensure the supplier’s declaration matches your intended use. If they label it "Toilet Cistern" but you use it for water storage, it creates a discrepancy.
🎯 Summary Mnemonic:
🔹 "Tank for Water? Use 3926.90.10 (20.9%).
🔹 "Toilet Tank? Use 3922.90 (41.3%).
🔹 "Generic Box? Use 3926.99 (22.8%).
🔹 "Don't Mix! Duty Difference is Huge!"
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Optimize Your Landed Cost by Choosing the Right HS Code!
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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。