Plate Cup Storage Rack
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 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 7418100051 | 70.5% | CN | US | 官方文档 |
| 7418100053 | 70.5% | CN | US | 官方文档 |
| 7323999080 | 88.4% | CN | US | 官方文档 |
商品图片
AI分析
🏺 Plate & Cup Storage Rack (Plastic/Metal Home Organization)
🌐 HS Code Reference & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Storage Rack"?
A "Plate Cup Storage Rack" is a versatile household organizer designed to store dishware. In international trade, its classification is highly sensitive to material composition. Misclassifying the material can lead to drastic tariff differences (from 13.4% to 88.4%).
The product falls into two main categories based on material: 1. Plastic Storage Racks: Classified under Chapter 39 (Plastics). 2. Metal Storage Racks: Classified under Chapter 73/74 (Iron, Steel, Copper, etc.).
⚠️ Key Distinction Point:
- If made of Plastic → Look at HS 3924
- If made of Iron/Steel → Look at HS 7323
- If made of Copper → Look at HS 7418Note: The summary data provided indicates that for this specific product, plastic and metal classifications are the primary considerations, with copper being a distinct, high-tariff option.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material Inference | Primary Use |
|---|---|---|---|
3924.90.56.50 |
Other plastic tableware/kitchenware | Plastic | General home storage (Catch-all category) |
3924.10.40.00 |
Plastic tableware & kitchenware, specifically for plates/cups | Plastic | Specific plate/cup storage use |
7323.99.90.80 |
Articles of iron or steel tableware | Iron/Steel | Kitchen/Cupboard storage |
7418.10.00.51 |
Copper articles for household purposes | Copper | Home storage器具 (Inferred) |
7418.10.00.53 |
Copper articles for household purposes | Copper | Kitchenware/Copper material |
🔍 Key Insight:
- Plastic (3924) offers the most competitive tax rates (13.4% - 20.9%).
- Iron/Steel (7323) carries the highest burden due to Section 301 and 122 tariffs, reaching 88.4%.
- Copper (7418) is niche and expensive, with 70.5% duty, often including specific metal surcharges.
💰 III. 2024/2025 Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ 生效时间: Current enforcement period (Check latest IEEPA updates)
🎯 1. 3924.10.40.00 — Plastic Tableware/Kitchenware (Best Option)
| Item | Detail |
|---|---|
| Basic Tariff | 3.4% (ad valorem) |
| Section 301 Surtax | 0.0% (Note: Data shows 0.0% for this specific subheading in the provided context, which is unusually low for China-USA trade. Verify with latest USITC data as 25% is standard for 3924. However, we strictly follow the provided data: 0.0%). |
| Section 122 Tariff | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (Section 122 usually denies de minimis for these categories) |
| Legal Basis | Base Duty + Section 122 (10%) |
📌 Explanation:
- This is the most cost-effective classification if the product is indeed plastic.
- The provided data indicates 0.0% Section 301 surcharge for this specific code, which significantly lowers the total cost compared to other plastic codes.
- Warning: Ensure the product is strictly "Plastic Tableware" to qualify for this lower rate.
🎯 2. 3924.90.56.50 — Other Plastic Articles (Catch-All)
| Item | Detail |
|---|---|
| Basic Tariff | 3.4% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | Base Duty + 301 (7.5%) + Section 122 (10%) |
📌 Explanation:
- Used if the product does not fit the specific "plate/cup" definition of3924.10.40.00.
- Slightly higher due to the 7.5% Section 301 surcharge.
🎯 3. 7323.99.90.80 — Iron/Steel Tableware (High Risk)
| Item | Detail |
|---|---|
| Basic Tariff | 3.4% |
| Section 301 Surtax | 25.0% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Surtax | 50% |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value × 88.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | Base + 301 + 122 + Special Metal Surcharge |
📌 Explanation:
- Extremely High Tariff. The 50% surcharge on steel/iron products combined with 301 and 122 rates makes this category unviable for most consumer goods.
- Avoid unless it is a specialized, high-margin industrial item.
🎯 4. 7418.10.00.51 & 7418.10.00.53 — Copper Articles (Niche)
| Item | Detail |
|---|---|
| Basic Tariff | 3.0% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Surtax | 50% |
| Total Tax Rate | 70.5% |
| Tax Calculation | CIF Value × 70.5% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Copper products attract the same 50% special surcharge as steel.
- While the basic rate is lower (3.0%), the total burden is still prohibitive for standard home goods.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Required Documents)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Clearly show material (plastic vs. metal), structure, and usage. |
| ✅ Material Composition Certificate | ✔️ | Crucial! Must explicitly state "100% Plastic" or "Stainless Steel". |
| ✅ Technical Specification Sheet | ✔️ | List dimensions, weight, and intended use (e.g., "for household plate storage"). |
| ✅ Commercial Invoice | ✔️ | Accurate description: "Plastic Plate and Cup Organizer". Avoid vague terms like "Storage Rack" without material. |
| ✅ Packing List | ✔️ | Include net/gross weight. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Use Second, Code Accuracy Saves Money!"
| Scenario | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| Plastic Rack | Declare as 3924.10.40.00 or 3924.90.56.50 |
Declare as 7323 (Steel) |
Penalty + Back Taxes |
| Metal Rack | Declare as 7323.99.90.80 |
Declare as Plastic | 88.4% Tax vs. 13.4% (Massive Cost Increase) |
| Mixed Materials | Declare based on essential character (e.g., if frame is steel and tray is plastic, steel usually dominates) | Split declaration without justification | Customs Audit Risk |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Plastic with Metal Parts | If metal parts are minor (e.g., clips), argue for plastic classification (3924). If metal frame is main structure, steel classification (7323) applies → High Tax! |
| Section 122 Impact | Remember that Section 122 (10%) applies to most household goods from China. Ensure your declaration aligns with "Household Articles" to avoid misclassification penalties. |
| De Minimis (Section 321) | Not Applicable. With taxes ranging from 13.4% to 88.4%, small shipments do not bypass duties. Plan for full duty payment. |
🌍 V. Global Market Comparison (2024/2025)
| Country/Region | Recommended HS Code | Est. Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | FDA (if food contact) | Best rate. Avoid Steel (88.4%). |
| 🇺🇸 USA | 7323.99.90.80 (Steel) |
88.4% | None specific | Avoid unless unique design. |
| 🇪🇺 EU | 3924.10.40.00 |
~6.5% + VAT | LFGB/Food Grade | Lower tariffs, no 301/122. |
| 🇨🇳 China | 3924.10.40.00 |
3.4% | CCC (if applicable) | Low import duty. |
📌 Conclusion:
- USA Market: Plastic is King. The 13.4% rate for plastic is far more competitive than the 88.4% for steel.
- Material Declaration is Critical: A slight misstatement can lead to a 75% difference in tax liability.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Steel Rack as Plastic
👉 Consequence: Customs inspection reveals metal → Back Taxes + Penalties + Potential Fraud Charges.
❌ Error 2: Using Generic Terms "Storage Rack" without Material Specification
👉 Consequence: Customs assigns highest default tariff (often steel/metal category) → 88.4% Tax.
❌ Error 3: Ignoring Section 122
👉 Consequence: Under-declaring value or omitting 10% surcharge → Holds at Border.
✅ Correct Practice:
"Plastic Plate and Cup Organizer, Household Use, 100% PP Plastic, Model XYZ, For Kitchen Storage"
🎯 VII. Conclusion: Precision Saves Profits
🎯 Remember the Mantra:
🔹 "Plastic 13%, Steel 88% - Choose Wisely!"
🔹 "Material Cert is Your Shield, HS Code is Your Key."
📌 Pro Tip:
If your product has mixed materials (e.g., plastic body with steel legs), consult a customs broker to determine the "essential character." Often, arguing for the plastic component (3924) can save significant costs, but you must provide robust evidence that plastic defines the product's primary function.
📣 Immediate Action:
📞 Confirm Material Composition with your supplier.
📄 Request a Certificate of Material.
🚀 Apply for Advance Ruling if the material is ambiguous, to avoid surprise taxes at US Customs.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point Saved is Profit Earned!
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。