Portable Wet Wipes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3307900000 | 40.4% | CN | US | 官方文档 |
| 4818200040 | 35.0% | CN | US | 官方文档 |
| 4818900080 | 17.5% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🧻 Portable Wet Wipes (Sanitary/Hygiene Articles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Portable Wet Wipes"?
Portable wet wipes are small, single-use or multi-use cleaning products typically packaged for personal hygiene, travel, or quick cleanup. In international trade, their classification depends heavily on material composition, function, and specific usage. They generally fall into two main categories:
Cosmetic/Grooming Wipes: Moistened with lotions, toners, or gentle cleansers for face/body care, falling under Chapter 33.
Paper/Cellulose Wipes: Composed primarily of paper or non-woven cellulose fibers, used for cleaning or facial tissue purposes, falling under Chapter 48 or Chapter 39 (if non-woven plastic-based).
⚠️ Key Distinction Points:
- If the wipe is primarily for cosmetic/personal care (e.g., makeup removal, antibacterial hand cleaning) → Classified under Chapter 33.
- If the wipe is primarily paper-based for cleaning/facial use → Classified under Chapter 48.
- If the wipe is non-woven plastic/fiber-based and not primarily cosmetic → Classified under Chapter 39.
- If used in a medical/hygiene dispenser context → May fall under Chapter 39 specific subheadings.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Function |
|---|---|---|---|
3307.90.00.00 |
Wet wipes for toilet use or personal hygiene | Cosmetic, antibacterial, face/body wipes | ✅ Cosmetic/Personal Care |
4818.20.00.40 |
Facial tissues, handkerchiefs, cleansing or toilet tissues | Paper-based wipes, facial tissue packs | ✅ Paper-based/Cleaning |
4818.90.00.80 |
Other sanitary paper goods, similar paper products | Non-specific cellulose wipes, industrial cleaning wipes | ✅ Cellulose/Paper |
3926.90.99.89 |
Other articles of plastics/plastic materials, non-specified | Non-woven plastic wipes, mixed fiber wipes | ✅ Plastic/Fiber Composite |
3926.90.99.50 |
Other articles of plastics, medical/hygiene related | Wipes for medical dispensers, hygiene distribution systems | ✅ Medical/Hygiene Function |
🔍 Key Reminder:
- Cosmetic wipes (e.g., baby wipes, facial cleansing wipes) with lotions/moisturizers must be classified under 3307.90.00.00.
- Paper-based wipes (e.g., wet paper towels, facial wipes) must be classified under 4818.20.00.40 or 4818.90.00.80.
- Non-woven plastic wipes (e.g., industrial cleaning, general purpose) fall under 3926.90.99.89 or 3926.90.99.50.
- Misclassification Risk: Declaring plastic wipes as paper (or vice versa) leads to significant tax discrepancies and potential customs penalties.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3307.90.00.00 – Wet Wipes for Personal Hygiene (Cosmetic Category)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.4% (ad valorem) |
| Section 301 Additional Tariff | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (China-specific surcharge) |
| Total Tariff Rate | 40.4% |
| Tax Calculation | CIF Value × 40.4% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | Section 122 → Section 301 → USITC:3307.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Base Tariff 5.4%" is the standard Most Favored Nation (MFN) rate for personal care items.
- "Section 301 Additional Tariff 25%" applies to Chinese-made personal care products.
- "Section 122 Tariff 10%" is a specific surcharge targeting Chinese imports.
- Total 40.4% is a high tariff, requiring advance planning!
🎯 2. 4818.20.00.40 – Facial Tissues, Handkerchiefs, Cleansing Tissues (Paper-Based)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Section 122 → Section 301 → USITC:4818.20.00.40 → FOOTNOTE:9903.88.01 |
📌 Note:
- Despite a 0% base rate, the 35% total is still substantial due to surcharges.
- Applies to all paper-based wet wipes, regardless of whether they are pre-moistened or dry.
🎯 3. 4818.90.00.80 – Other Sanitary Paper Goods (Cellulose-Based)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Section 122 → Section 301 → USITC:4818.90.00.80 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
- This is the most favorable option among paper-based wipes if the product qualifies as "other sanitary paper goods."
- However, the product must not be primarily cosmetic (which would push it to 40.4%).
- Ideal for industrial cleaning wipes or general-purpose cellulose wipes.
🎯 4. 3926.90.99.89 – Other Articles of Plastics/Fiber (Non-Woven Plastic Wipes)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Section 122 → Section 301 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies to non-woven plastic wipes that are not primarily cosmetic or medical.
- Lower than cosmetic wipes (40.4%) but higher than some paper categories.
🎯 5. 3926.90.99.50 – Other Plastic Articles, Medical/Hygiene Related
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Section 122 → Section 301 → USITC:3926.90.99.50 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
- Same rate as3926.90.99.89, but specifically for medical/hygiene dispensers or distribution systems.
- If your wet wipes are sold in commercial dispensers for public hygiene (e.g., airports, malls), this code may apply.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (paper/plastic/cellulose), dimensions, packaging type |
| ✅ Product Photos (Clear Labeling) | ✔️ | Show packaging, brand, intended use (e.g., "for facial cleansing" vs. "industrial cleaning") |
| ✅ Material Certificate | ✔️ | Proof of cellulose content or plastic fiber type |
| ✅ Commercial Invoice | ✔️ | Clearly state "Wet Wipes – [Type: Cosmetic/Paper/Plastic]" |
| ✅ Packing List | ✔️ | Detail quantity, weight, and packaging dimensions |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, for potential trade agreement benefits |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Defines Code, Function Determines Tax, Name Must Match!"
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Cosmetic wipes with lotion | 3307.90.00.00 |
Declaring as paper → 35% vs. 40.4% |
| Paper-based facial wipes | 4818.20.00.40 |
Declaring as plastic → 22.8% vs. 35% |
| General cellulose cleaning wipes | 4818.90.00.80 |
Declaring as cosmetic → 40.4% vs. 17.5% |
| Plastic non-woven wipes | 3926.90.99.89 |
Declaring as paper → 35% vs. 22.8% |
| Medical dispenser wipes | 3926.90.99.50 |
Declaring as cosmetic → 40.4% vs. 22.8% |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Wipes | Provide design specs + material test reports to avoid misclassification |
| Pre-Moistened Wipes | If moisture contains alcohol or disinfectants, it may be classified as chemical product (Chapter 38), not Chapter 33/48/39. |
| Bulk vs. Retail Packaging | Bulk wipes may still fall under the same HS code, but retail packaging must be declared. |
| Mixed Materials | If wipes are paper-plastic blend, declare based on principal material or primary function. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3307.90.00.00 / 4818.20.00.40 / 3926.90.99.89 |
17.5%–40.4% | FDA (if cosmetic), FCC (if electronic dispenser) | Highest tariffs among major markets |
| 🇨🇳 China | 3307.90.00.00 / 4818.20.00.40 |
0%–10% | CCC (if applicable) | No Section 301/122 surcharges |
| 🇪🇺 EU | 3307.90 / 4818.20 |
0%–6.5% | CE, REACH | No additional surcharges |
| 🇦🇺 Australia | 3307.90 / 4818.20 |
0%–5% | ACMA (if electronic) | Low tariffs |
| 🇯🇵 Japan | 3307.90 / 4818.20 |
0%–3% | PSE (if electronic) | No surcharges |
📌 Conclusion:
- USA is the only market with high additional tariffs (Section 301 + Section 122).
- China-origin wet wipes face 17.5%–40.4% total tariffs in the US, significantly impacting profitability.
- Diversify supply chain to Vietnam, Thailand, or Mexico to access preferential tariffs.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned the Hard Way)
❌ Mistake 1: Declaring plastic wipes as paper wipes
👉 Consequence: Tariff from 22.8% to 35% → Overpaid taxes!
❌ Mistake 2: Declaring cosmetic wipes as general cleaning wipes
👉 Consequence: Tariff from 17.5% to 40.4% → Underpaid taxes + penalties!
❌ Mistake 3: Failing to specify material composition
👉 Consequence: Customs delays, re-classification, storage fees
❌ Mistake 4: Using vague terms like "Hygiene Wipes"
👉 Consequence: Ambiguity leads to random audits or consignments held
✅ Correct Approach:
"Wet Wipes, Pre-Moistened, Facial Cleansing, 100% Cellulose Fiber, Pack of 20, for Personal Hygiene"
🎯 VII. Conclusion: Professional Declaration Saves Money & Time!
🎯 Remember the Mantras:
🔹 "Material Defines Code, Function Determines Tax"
🔹 "Cosmetic = 40.4%, Paper = 35%/17.5%, Plastic = 22.8%"
🔹 "Misdeclaration Costs Double: Taxes + Penalties!"
📌 Pro Tip:
If your wet wipes are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemptions or preferential tariffs under USMCA or ASEAN agreements.
Recommendation: Apply for Advance Rulings before shipment to avoid customs disputes.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling
🚀 Ensure your wet wipes clear customs smoothly, reduce costs, and maximize profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。