Plastic hoses for irrigation
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909987 | 22.8% | CN | US | 官方文档 |
| 3917400080 | 40.3% | CN | US | 官方文档 |
| 3917400095 | 40.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 8424820020 | 37.4% | CN | US | 官方文档 |
| 8424820090 | 37.4% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Plastic Hoses for Irrigation (Plastic Irrigation Connectors & Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Irrigation Hoses"?
Plastic hoses and connectors for irrigation are critical components in agricultural automation, landscaping, and large-scale farming systems. In international trade, these products are often misclassified because they sit at the intersection of plastic manufacturing and agricultural machinery.
The classification depends heavily on the specific form and function of the item: * Pure Plastic Connectors/Fittings: Items like elbows, tees, couplings, and adapters made of plastic, used to join pipes. * Irrigation Equipment/Accessories: Items that are integral parts of an irrigation system, such as pressure regulators, nozzles, or specialized hose assemblies.
⚠️ Key Distinction: - If the item is a simple plastic joint/connector without complex mechanical parts → It is likely classified under Chapter 39 (Plastics). - If the item is a functional part of an irrigation machine (e.g., a specific nozzle or regulator) → It may fall under Chapter 84 (Machinery).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the valid HS Codes for Plastic Irrigation Connectors/Hoses, categorized by their legal definition:
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
3926.90.99.87 |
Other plastic articles (General category) | Simple plastic joints, non-pipe specific fittings | 22.8% |
3917.40.00.80 |
Other plastic pipe fittings | Plastic irrigation joints specifically defined as pipe accessories | 40.3% |
3917.40.00.95 |
Plastic pipe fittings (Other) | Specific pipe connectors/accessories for irrigation | 40.3% |
3926.90.99.89 |
Other plastic articles/parts | Plastic joints classified as general plastic parts/accessories | 22.8% |
8424.82.00.20 |
Other irrigation equipment | Plastic parts specifically designated as irrigation equipment | 37.4% |
8424.82.00.90 |
Other irrigation equipment (Accessories) | Plastic accessories/parts for irrigation machinery | 37.4% |
🔍 Critical Analysis: - Lowest Tax Route:
3926.90.99.87and3926.90.99.89offer the lowest total tax burden at 22.8%. These codes classify the product as a general "other plastic article." - Highest Tax Route:3917.40.00.80and3917.40.00.95carry a 40.3% total tax. These are strictly classified as "plastic pipe fittings." - Mid-Range Route:8424.82.00.20and8424.82.00.90fall at 37.4%, classified under irrigation machinery/equipment.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: 2025/2026 Period
🎯 1. General Plastic Articles (HS: 3926.90.99.87 / .89)
Lowest Risk & Cost Path
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad valorem) |
| Section 301 Surcharge | +7.5% (USITC Footnote specific to these codes) |
| 122 Clause Tariff | +10% (China-specific add-on) |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable (Section 301 goods are excluded) |
| Legal Basis | Base: 5.3% → Sec 301: 7.5% → 122 Clause: 10% |
📌 Explanation: - This classification is favorable if the product can be argued as a "general plastic article" rather than a specialized "pipe fitting." - The 7.5% Section 301 surcharge is lower than the 25% surcharge applied to other plastic categories.
🎯 2. Plastic Pipe Fittings (HS: 3917.40.00.80 / .95)
High Tariff Risk Path
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad valorem) |
| Section 301 Surcharge | +25.0% (High-tier Section 301 rate) |
| 122 Clause Tariff | +10% (China-specific add-on) |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Base: 5.3% → Sec 301: 25.0% → 122 Clause: 10% |
📌 Warning: - These codes attract the maximum standard Section 301 surcharge of 25%. - Customs may argue that irrigation connectors are "pipe fittings" rather than "general articles," leading to this higher rate if not properly justified.
🎯 3. Irrigation Equipment/Accessories (HS: 8424.82.00.20 / .90)
Machinery-Related Path
| Item | Content |
|---|---|
| Base Tariff | 2.4% (Ad valorem) |
| Section 301 Surcharge | +25.0% (High-tier Section 301 rate) |
| 122 Clause Tariff | +10% (China-specific add-on) |
| Total Tax Rate | 37.4% |
| Tax Calculation | CIF Value × 37.4% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Base: 2.4% → Sec 301: 25.0% → 122 Clause: 10% |
📌 Note: - While the base tariff is lower (2.4% vs 5.3%), the 25% Section 301 surcharge keeps the total rate high (37.4%). - This classification is risky unless the item is a complex mechanical accessory (e.g., a pressure-regulating valve) rather than a simple plastic connector.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Preparation Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (e.g., HDPE, PVC), Shape (Elbow, Tee, Coupling), Function (Connector). |
| ✅ Technical Diagrams | ✔️ | To prove the item is a simple plastic joint, not a mechanical irrigation device. |
| ✅ Product Photos (Labeled) | ✔️ | Clear images showing no electronic components, no metal springs, or complex mechanisms. |
| ✅ Commercial Invoice | ✔️ | Describe as "Plastic Irrigation Connector/Fitting" not "Irrigation Machine Part" unless it is a valve. |
| ✅ Packing List | ✔️ | Detail the quantity and type of fittings. Avoid mixing with complete irrigation sets. |
| ✅ Certificate of Origin (CO) | ✔️ | Required to confirm Chinese origin for accurate 122 Clause assessment. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Simple Plastic = 3926, Pipe Fitting = 3917, Machinery Part = 8424"
| Scenario | Correct Declaration Strategy | Incorrect Approach |
|---|---|---|
| Simple Plastic Elbow/Tee | Declare under 3926.90.99.87/.89 (General Plastic Article) → 22.8% | Declare as "Pipe Fitting" (3917) → 40.3% |
| Plastic Pipe Connector | If explicitly for pipes, use 3917.40 but be prepared for 40.3% | Try to hide it as "General Article" without proof |
| Irrigation Nozzle/Regulator | Declare under 8424.82 (Irrigation Equipment) → 37.4% | Declare as "Plastic Part" → Misclassification risk |
| Complete Irrigation Kit | Do not split into parts | Splitting parts leads to higher combined duties |
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Package (Fittings + Hoses + Valves) | Declare separately. Hoses/fittings under Ch 39, Valves under Ch 84. Do not lump into one "Irrigation Set" unless specifically designed as a set. |
| Custom-Made Plastic Joints | Provide design drawings. If unique, argue for "Other Plastic Articles" (3926) to secure the 22.8% rate. |
| Export to Third Countries | If transiting through Vietnam or Mexico, ensure Substantial Transformation occurs to avoid Chinese origin tracing and 122 Clause tariffs. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.87 |
22.8% (Best) | None specific | High risk if classified as 3917 (40.3%) |
| 🇨🇳 China | 3926.90.99.87 |
5.3% | None | No Section 301 or 122 Clause |
| 🇪🇺 EU | 3917.40 |
~2.5-4% | REACH/RoHS | No 25% surcharge, but verify Ecodesign |
| 🇬🇧 UK | 3926.90 |
2.5-4% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 3926.90 |
5% | ACCC | Generally favorable |
📌 Conclusion: - USA is the most critical market due to the 25% Section 301 surcharge on pipe fittings and machinery. - Strategic Advantage: Argue for classification under 3926.90.99.87/.89 ("Other Plastic Articles") to reduce the Section 301 rate from 25% to 7.5%, saving 17.5% in total taxes. - Avoid: Classification under
3917(Pipe Fittings) or8424(Machinery) if the product is a simple plastic connector.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Calling all plastic irrigation parts "Pipe Fittings" (3917) 👉 Consequence: Automatic 40.3% tax rate. 👉 Fix: If the part is not exclusively for pipes (e.g., a general connector), use 3926 for 22.8%.
❌ Error 2: Declaring plastic connectors as "Irrigation Equipment" (8424) 👉 Consequence: 37.4% tax rate + scrutiny on whether it's truly machinery. 👉 Fix: Only use 8424 if the item has a mechanical function (e.g., pressure regulation).
❌ Error 3: Ignoring the 122 Clause Tariff 👉 Consequence: Missing 10% additional duty for Chinese goods. 👉 Fix: All HS codes in this list include the 10% 122 Clause. Ensure your calculator accounts for it.
❌ Error 4: Mixing "Plastic Hoses" with "Metal Valves" in one HS Code 👉 Consequence: Misclassification and potential seizure. 👉 Fix: Separate materials. Plastic parts go to Ch 39, Metal parts to Ch 84.
✅ Correct Declaration Example:
"Plastic Irrigation Connector, Model XYZ, Material: HDPE, Type: Elbow, No Mechanical Parts, For Agricultural Use Only"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Golden Rule:
🔹 "Simple Plastic = 22.8%, Pipe Fitting = 40.3%, Machinery = 37.4%" 🔹 "Fight for 3926, Avoid 3917, Save 17.5%!"
📌 Pro Tip: If your plastic connectors are simple joints without complex mechanisms, always provide technical drawings proving they are "general plastic articles" to secure the 22.8% rate under
3926.90.99.87or.89.
📣 Immediate Action:
📞 Consult with a customs broker for an Advance Ruling on HS Code 3926.90.99.87 vs. 3917.40.00.80. 🚀 Optimize your supply chain to minimize tariff exposure!
✨ Professional Clearance Starts with Accurate Classification! 💼 Every Percentage Point Matters in Cross-Border Trade!
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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。