Portable Table
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6911108010 | 38.3% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 8215200000 | 0.0% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 6911108090 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Portable Tableware Set (Portable Cutlery & Dining Kits)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Know "Portable Tableware"?
"Portable Tableware" (often referred to as portable cutlery, picnic sets, or travel dining kits) is a broad category in international trade. The critical factor for HS Code classification and duty calculation is the material composition and form factor.
In US customs regulations (HTSUS), these items are primarily split between: * Plastic Items (Chapter 39): Disposal or durable plastic plates, bowls, and cutlery. * Ceramic/Porcelain Items (Chapter 69): Reusable ceramic or porcelain dishes. * Mixed Sets (Chapter 82/39/71): Sets containing metal cutlery (spoons/forks) often bundled with other materials.
⚠️ Key Distinction Point:
- If the set is primarily plastic (plates/bowls/cups) → Classified under 3924.
- If the set contains metal cutlery (spoons/forks) as the functional core → Often classified under 8215 (if a set) or individual components.
- If the set is porcelain/ceramic → Classified under 6911.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data for "Portable Tableware," here are the specific HS Codes and their tax implications:
| HS Code | Product Description | Material Inference | Application Scenario |
|---|---|---|---|
3924.10.40.00 |
Other household articles and toilet articles, of plastic; Plates, dishes, cups, and other articles for table or kitchen use. | Plastic | Disposable or reusable plastic picnic plates, bowls, cups. |
3924.10.20.00 |
Other household articles and toilet articles, of plastic; Tableware. | Plastic | Plastic cutlery sets, plastic dining kits. |
6911.10.80.10 |
Tableware and kitchenware, of porcelain or china; Other, other. | Porcelain/Ceramic | High-end portable porcelain sets, ceramic travel mugs/dishes. |
6911.10.80.90 |
Tableware and kitchenware, of porcelain or china; Other, other. | Porcelain/Ceramic | Ceramic tableware sets (general category). |
8215.20.00.00 |
Table, kitchen or other household utensils... other sets of utensils. | Metal/Plastic Mix | Sets containing metal spoons/forks, potentially bundled with plastic handles or cases. |
🔍 Key Reminder:
-8215.20.00.00is critical for metal cutlery sets. The duty rate is complex because it applies to the "rate of duty applicable to that article in the set subject to the additional duties." This often triggers higher combined tariffs if metal components are involved.
-3924codes are for plastic-only tableware.
-6911codes are for ceramic/porcelain-only tableware.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Post-November 2025 (Current Trade War Context)
🎯 1. 3924.10.40.00 — Plastic Tableware (Plates, Dishes, Cups)
| Item | Detail |
|---|---|
| Base Duty | 3.4% (Ad Valorem) |
| Section 301 Additional Duty | 0.0% (Note: Some plastic items may be exempt or lower tier, but data shows 0.0% for this specific subheading) |
| 122 Clause Duty | 10.0% |
| Total Effective Rate | 13.4% |
| Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible (High duty rates generally exclude Section 321 de minimis) |
| Legal Path | HTS:3924.10.40.00 → USITC:3924 → 122Clause:10% |
📌 Explanation:
- This is a favorable rate compared to ceramics.
- The "122 Clause" (10%) is a specific add-on tariff.
- No Section 301 duty applies here, making plastic tableware cost-effective.
🎯 2. 3924.10.20.00 — Plastic Tableware (Cutlery/Kits)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 Additional Duty | 7.5% |
| 122 Clause Duty | 10.0% |
| Total Effective Rate | 24.0% |
| Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | HTS:3924.10.20.00 → USITC:3924 → 301Clause:7.5% → 122Clause:10% |
📌 Note:
- Slightly higher than3924.10.40.00due to the 7.5% Section 301 duty.
- Still relatively competitive compared to ceramics or metal sets.
🎯 3. 6911.10.80.10 & 6911.10.80.90 — Porcelain/Ceramic Tableware
| Item | Detail |
|---|---|
| Base Duty | 20.8% |
| Section 301 Additional Duty | 7.5% |
| 122 Clause Duty | 10.0% |
| Total Effective Rate | 38.3% |
| Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | HTS:6911.10.80.x0 → USITC:6911 → 301Clause:7.5% → 122Clause:10% |
📌 Warning:
- High Tariff Zone: 38.3% is significant.
- Ceramic products are heavily taxed under current US-China trade policies.
- Ensure the product is not misclassified as plastic to avoid penalties.
🎯 4. 8215.20.00.00 — Mixed Tableware Sets (Metal Cutlery Focus)
| Item | Detail |
|---|---|
| Base Duty | "The rate of duty applicable to that article in the set subject to additional duties" |
| Section 301 Additional Duty | 25.0% |
| 122 Clause Duty | 10.0% |
| Total Effective Rate | Complex / High (Often exceeds 35%+ depending on base) |
| Calculation | Base Duty (varies by component) + 25% + 10% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | HTS:8215.20.00.00 → USITC:8215 → 301Clause:25% → 122Clause:10% |
📌 Critical Insight:
- Section 301 Duty is 25%, the highest among the categories.
- The base duty depends on the specific "article in the set." If the set is valued largely on metal content, the base may be higher.
- This is the most expensive category for customs purposes.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Composition Statement | ✔️ | Must explicitly state % of plastic, ceramic, or metal. |
| ✅ Product Photos | ✔️ | Show the item as a set or individual pieces. |
| ✅ Commercial Invoice | ✔️ | Describe as "Plastic Tableware Set" or "Ceramic Dining Set," not just "Tableware." |
| ✅ Packing List | ✔️ | Detail contents per box. |
| ✅ Origin Certificate | ✔️ | If not CN, may qualify for lower rates. |
✅ 2. Classification Strategy (Key Mantra)
🔥 “Material Defines Code, Set Defines Rate, Misclassification Means Fine!”
| Scenario | Correct Classification | Error Consequence |
|---|---|---|
| Plastic Plates/Bowls | 3924.10.40.00 (13.4%) |
Misclassify as Ceramic → 38.3% (Overpayment) |
| Plastic Cutlery | 3924.10.20.00 (24.0%) |
Misclassify as Metal Set → 35%+ (Overpayment) |
| Ceramic Dishes | 6911.10.80.10/90 (38.3%) |
Misclassify as Plastic → 13.4% (Undervaluation Risk/Fraud) |
| Metal Spoon/Fork Set | 8215.20.00.00 (25%+301) |
Misclassify as Plastic → 24.0% (Undervaluation Risk/Fraud) |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Mixed Material Sets (e.g., Plastic Case + Metal Spoons) | If the metal cutlery is the "essential character," classify under 8215. If plastic is dominant, classify under 3924. |
| Disposable Plastic Cutlery | Ensure it is clearly "disposable" to avoid scrutiny under durable goods categories. |
| Ceramic with Metal Handles | If metal handles are >50% value, may fall under 8215 or 7323. |
| De Minimis (Section 321) | Not Available for any of these HS Codes due to high combined duty rates (>20%). Ship via formal entry. |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty (CN Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% (Plastic) | FDA (Food Contact) | Highest duty for Ceramic (38.3%) |
| 🇺🇸 USA | 8215.20.00.00 |
~35%+ (Metal) | FDA (Food Contact) | Section 301 at 25% |
| 🇨🇳 China | 3924.10.40.00 |
5% | GB Standards | No additional tariffs |
| 🇪🇺 EU | 3924.10.00 |
0% (Most) | LFGB/FDA | No 301/122 clauses |
| 🇬🇧 UK | 3924.10.00 |
0% | UKCA/Food Standards | No post-Brexit extra tariffs |
📌 Conclusion:
- USA is the most challenging market due to Section 301 and 122 Clause tariffs.
- Plastic tableware (3924.10.40.00) is the most cost-effective for US imports.
- Ceramic and Metal sets carry heavy penalties; consider sourcing from non-China origins if possible.
📌 6. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Classifying Ceramic Sets as Plastic to save duty.
👉 Consequence: Customs inspection will reveal material mismatch → Penalty + Back Taxes + Possible Seizure.
❌ Mistake 2: Classifying Metal Cutlery Sets as Plastic (3924).
👉 Consequence: Undervaluation → High fines for duty evasion. Metal sets have 25% Section 301 duty.
❌ Mistake 3: Ignoring the 122 Clause (10%).
👉 Consequence: All these categories are subject to the 10% add-on. Failure to include it in cost calculation leads to margin erosion.
❌ Mistake 4: Assuming De Minimis applies.
👉 Consequence: Packages declared under $800 will be held or rejected because the effective duty rate exceeds the de minimis threshold criteria.
✅ Correct Approach:
“Plastic Tableware Set, Disassemblable, PP Material, FDA Compliant, HS 3924.10.40.00”
“Ceramic Dinner Set, Porcelain, 12-Piece, HS 6911.10.80.10”
🎯 7. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 “Plastic Wins (13-24%), Ceramic Costs (38%), Metal Sets Hurt (35%+).”
🔹 “Check Material, Add 122%, Avoid 301 Traps!”
📌 Pro Tip:
If you are exporting to the US, prioritize plastic tableware (3924.10.40.00) for best duty rates. For metal or ceramic, ensure your pricing model includes 38-40%+ in taxes. Consider pre-classification rulings from CBP for mixed-material sets to avoid disputes.
📣 Immediate Action:
📞 Verify Material Composition → Select Correct HS Code → Factor in 122 Clause + Section 301 → Plan Logistics.
🚀 Clear Customs Smoothly, Maximize Profit Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Bottom Line Depends on the Details!
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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。