Portable Enema Bag
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4014905000 | 14.2% | CN | US | 官方文档 |
| 4014901000 | 10.0% | CN | US | 官方文档 |
| 9018390040 | 10.0% | CN | US | 官方文档 |
| 3926902100 | 21.7% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
💉 Portable Enema Bag: HS Code Classification & 2026 Customs Clearance Guide
🌐 HS Code Reference & Clearance Strategy | 2026 Updated Tariff Analysis | Professional-Level Compliance Guide
📌 I. Product Definition & Classification: What Exactly Is a "Portable Enema Bag"?
A Portable Enema Bag is a medical or hygienic device used for administering enemas. It typically consists of a reservoir (made of rubber or plastic) with tubing and a nozzle. In international trade, the classification depends heavily on material and intended use.
There are two primary material categories: * Vulcanized Rubber: Used for durable, reusable medical-grade bags. * Plastic (PE/PVC): Used for disposable or semi-disposable hygiene/medical bags.
⚠️ Critical Distinction Point:
- If the bag is made of Vulcanized Rubber for medical/hygiene use → It generally falls under Chapter 40.
- If the bag is made of Plastic and considered a general medical device → It may fall under Chapter 90 or Chapter 39.
- Key Risk: US Customs often scrutinizes these items due to the "Section 301" and "IEEPA" additional tariffs, leading to significant cost differences based on precise classification.
📦 II. HS Code Classification Details (2026 Latest Tariff Concordance)
Below are the specific HS Codes derived from the provided data, along with their corresponding tax rates and legal justifications.
| HS Code | Product Description | Applicable Scenario | Material | Total Tax Rate |
|--------|--------------------------|-----------------------------|----------------------|
| 4014.90.50.00 | Enema bags for hygienic/medical use, made of vulcanized rubber or flexible synthetic materials | Reusable medical enema kits, hospital-grade rubber bags | Rubber/Synthetic | 14.2% |
| 4014.90.10.00 | Sanitary goods made of vulcanized rubber, specifically instruments for enemas | Traditional rubber enema bulbs/bags | Rubber | 10.0% |
| 9018.39.00.40 | Medical catheters/drains category enema bags, made of plastic or rubber | Modern medical enema bags treated as "medical instruments" | Plastic/Rubber | 10.0% |
| 3926.90.21.00 | Plastic enema bags conforming to the definition of plastic articles | Standard plastic enema bags (e.g., PVC/PE) | Plastic | 21.7% |
| 3926.90.99.89 | Other plastic articles made of plastic (e.g., PE/PVC) for enema use | Generic plastic enema accessories or non-standard plastic bags | Plastic | 22.8%* |
🔍 Important Note:
- The term "122 Clause Tariff 10%" refers to the IEEPA (International Emergency Economic Powers Act) surcharge applicable to Chinese-origin goods entering the US, effective from late 2025/2026.
- "Section 301" additional tariffs (often labeled as "added tariffs" in customs data) apply to specific plastic products (3926), leading to higher total rates.
💰 III. 2026 Detailed Tariff Rate Explanation (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Post-2025 Customs Updates)
🎯 1. 4014.90.50.00 —— Vulcanized Rubber Enema Bags
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | 0.0% |
| IEEPA (122 Clause) Surcharge | +10.0% |
| Total Tariff | 14.2% |
| Tax Calculation | CIF Value × 14.2% |
| De Minimis Exemption? | ❌ No (Medical/Health items often excluded or strictly monitored) |
| Legal Basis Path | Chapter 40 → 4014.90 → IEEPA:9903.01.24 (10% Surcharge) |
📌 Explanation:
- Vulcanized rubber products (4014) are exempt from the Section 301 "Additional Tariff" of 7.5% or 10% that often applies to plastics.
- However, they are subject to the 10% IEEPA surcharge for Chinese origin.
- Result: 4.2% (Base) + 10% (IEEPA) = 14.2%. This is a moderate tariff level compared to plastics.
🎯 2. 4014.90.10.00 —— Sanitary Rubber Goods for Enemas
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | 0.0% |
| IEEPA (122 Clause) Surcharge | +10.0% |
| Total Tariff | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | Chapter 40 → 4014.90.10 → IEEPA:9903.01.24 |
📌 Explanation:
- This is the most favorable rate among rubber categories.
- Base duty is 0%, but the 10% IEEPA surcharge still applies.
- Ideal for exporters if the product strictly qualifies as "sanitary rubber goods."
🎯 3. 9018.39.00.40 —— Medical Catheter/Drain Category Enema Bags
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | 0.0% |
| IEEPA (122 Clause) Surcharge | +10.0% |
| Total Tariff | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | Chapter 90 → 9018.39 → IEEPA:9903.01.24 |
📌 Explanation:
- By classifying the enema bag as a "medical instrument" (under Chapter 90), you can access the 0% base tariff.
- Strategy: This requires proving the product is a "medical device" (e.g., FDA registered, used in clinical settings).
- Total Cost: Only the 10% IEEPA surcharge applies. This is the lowest total tax rate if medical certification is available.
🎯 4. 3926.90.21.00 —— Plastic Enema Bags
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | +7.5% |
| IEEPA (122 Clause) Surcharge | +10.0% |
| Total Tariff | 21.7% |
| Tax Calculation | CIF Value × 21.7% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | Chapter 39 → 3926.90 → Section 301: Footnote 9903.88.01 + IEEPA |
📌 Explanation:
- Plastic products (3926) are heavily penalized.
- They incur the Base (4.2%) + Section 301 Additional (7.5%) + IEEPA Surcharge (10%).
- Total: 21.7%. This is significantly higher than rubber or medical device classifications.
🎯 5. 3926.90.99.89 —— Other Plastic Articles for Enema Use
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| IEEPA (122 Clause) Surcharge | +10.0% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | Chapter 39 → 3926.90.99 → Section 301 + IEEPA |
📌 Explanation:
- This is a "catch-all" for plastic articles.
- Base tariff is higher (5.3%) compared to3926.90.21.00.
- Total: 22.8%. This is the highest cost option for plastic enema bags. Avoid this unless necessary.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Checklist (Missing Items = Delay/Seizure)
| Document | Must Provide? | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (Rubber vs. Plastic), Dimensions, Capacity |
| ✅ Material Certificate | ✔️ | Proof of Vulcanized Rubber or FDA-approved Plastic |
| ✅ Intended Use Statement | ✔️ | Explicitly state "Medical Use" or "Hygienic Use" |
| ✅ Commercial Invoice | ✔️ | Must clearly describe the item as "Enema Bag," not just "Bag" |
| ✅ FDA Registration (if applicable) | ✔️ | If claiming 9018.39.00.40, medical device registration strengthens the case |
| ✅ Packing List | ✔️ | Ensure no loose accessories are declared separately |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Material Defines Code, Medical Defines Duty, Plastic Gets Punished!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Rubber Bag | 4014.90.50.00 (Vulcanized Rubber Enema Bag) |
"Plastic Bag" → Triggers 21.7%+ |
| Plastic Bag | 3926.90.21.00 (Plastic Enema Bag) |
"Medical Device" without proof → Risk of penalty |
| Medical Grade Bag | 9018.39.00.40 (Medical Catheter/Drain Enema Bag) |
Generic "Sanitary Product" → Misses 0% base duty benefit |
| Disposable Plastic | 3926.90.99.89 |
4014.90.10.00 → Misclassification of material |
✅ 3. Special Cases & Workarounds
| Situation | Handling Advice |
|---|---|
| Mixed Materials (Rubber tube, Plastic bag) | Declare based on principal material or essential character. Usually, the reservoir (bag) dictates the code. |
| OEM Custom Bags | Provide design drawings to prove "Medical Instrument" status for 9018.39.00.40. |
| Small Quantity (De Minimis) | ❌ Not Applicable. Medical/hygiene items and goods from China with IEEPA surcharges generally do not qualify for the $800 de minimis exemption. |
| Section 301 Exemption | Check if your specific plastic HTS code has an exclusion (unlikely for 3926). Most plastic enema bags do not have exemptions. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9018.39.00.40 or 4014.90.10.00 |
10.0% (Medical/Rubber) 21.7%+ (Plastic) |
FDA (if medical) | IEEPA 10% surcharge applies to all Chinese goods. Plastic is heavily taxed. |
| 🇨🇳 China | 4014.90.50.00 or 3926.90.21.00 |
0%~10% | CE/RoHS (if exporting back) | No IEEPA surcharge for domestic trade. |
| 🇪🇺 EU | 3006.51.00 or 3926.90.99 |
0%~4% | CE Marking, REACH | No Section 301/IEEPA. Lower tariffs than US. |
| 🇬🇧 UK | 3006.51.00 |
0% | UKCA Marking | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3006.51.00 |
0% | PSE/MHLW | Prefer medical device classification. |
📌 Conclusion:
- USA is the most expensive market due to IEEPA (10%) and Section 301 (7.5%) surcharges on plastics.
- Strategy: To minimize US duties, aim for4014.90.10.00(10% total) or9018.39.00.40(10% total).
- Avoid3926.90codes if possible, as they carry the highest total tax burden (21.7%~22.8%).
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Plastic Enema Bag as 4014.90.10.00 (Rubber)
👉 Consequence: Customs seizure for misclassification. Fine up to 160% of duties owed.
❌ Error 2: Ignoring the 10% IEEPA Surcharge in cost calculations
👉 Consequence: Profit margin collapse. A bag costing $1.00 now has a $0.10+ hidden tax that wasn't quoted to the customer.
❌ Error 3: Using vague descriptions like "Sanitary Bag"
👉 Consequence: Customs may assign a higher general rate or require additional testing/delay.
❌ Error 4: Assuming De Minimis applies to small quantities
👉 Consequence: Package held at border. IEEPA taxes apply regardless of value for China-origin goods in many cases.
✅ Correct Declaration Example:
"Medical Enema Bag, Vulcanized Rubber, Reusable, Model XYZ, for Clinical Use Only. HS: 4014.90.10.00"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember This Mantra:
🔹 "Rubber & Medical = 10% Total"
🔹 "Plastic = 22% Total (Ouch!)"
🔹 "Misclassification = Fine + Delay"🔹 "Always declare Material + Intended Use"
🔹 "Check IEEPA Surcharges Before Shipping"
📌 Pro Tip:
If you are exporting Plastic Enema Bags to the US, consider:
1. Re-engineering to use Vulcanized Rubber to qualify for 4014.90 (10% total).
2. Securing FDA Approval to classify as a medical device under 9018.39.00.40 (10% total).
3. Applying for Section 301 Exclusions if available (check current USITC lists).
📣 Immediate Action:
📞 Consult a licensed customs broker.
📸 Provide clear photos of the product material and nozzle.
🚀 Optimize your HS Code to save 11.7%~12.8% in taxes!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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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。