Resin Bowl
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 6912004810 | 19.8% | CN | US | 官方文档 |
| 6912004890 | 19.8% | CN | US | 官方文档 |
商品图片
AI分析
🥣 Resin Bowl (Polymer/Tableware)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Resin Bowls"?
A Resin Bowl is a versatile household item typically used for serving food, storage, or decoration. In international trade, the classification depends heavily on the specific material composition (ceramic-like vs. plastic-like) and the intended use. Resin is a broad term that can sometimes overlap with ceramic substitutes or plastics, leading to different HS Code determinations and significantly varying tax liabilities.
⚠️ Key Distinction Point:
- If the resin is hard, glazed, and mimics ceramic tableware → Potential classification under Chapter 69 (Ceramics) as "Non-porcelain tableware".
- If the resin is standard polymer/plastic material → Classification under Chapter 39 (Plastics).
- Crucial: The material's physical properties (hardness, translucency, weight) dictate the correct code. Misclassification can lead to massive tariff differences (from 13.4% to 24.0%).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Applicable Scenario | Material Logic |
|---|---|---|---|
6912.00.48.10 |
Ceramic tableware; Non-porcelain; Bowls | Resin bowls that are hard, glazed, and structurally similar to ceramic ware | ❌ Not strictly ceramic, but often grouped here if "ceramic-like" |
6912.00.48.90 |
Ceramic tableware; Non-porcelain; Other | Resin bowls classified under the "Other" catch-all for non-porcelain items | ❌ Non-porcelain tableware fallback |
3924.10.20.00 |
Plastic tableware, kitchenware, hygienic or toilet articles; Bowls | Standard plastic/resin bowls, serving dishes | ✅ Plastic/Polymer category |
3924.10.40.00 |
Plastic tableware, kitchenware, hygienic or toilet articles; Other | Resin bowls classified as "Other" plastic household items | ✅ Plastic/Polymer category |
🔍 Important Reminder:
- Chapter 69 vs. Chapter 39: If the resin is marketed as "Ceramic-style" or has a ceramic-like finish, customs may lean towards6912. If it is clearly a molded plastic/polymer product,3924is more accurate.
- "Resin" is ambiguous: Always provide Material Safety Data Sheets (MSDS) or physical samples to prove whether it behaves more like plastic (39) or ceramic (69).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 (Includes Section 301 & IEEPA implications)
🎯 1. 6912.00.48.10 & 6912.00.48.90 —— Ceramic-style Non-porcelain Bowls
| Item | Content |
|---|---|
| Base Tariff | 9.8% (ad valorem) |
| Surtax (Section 301) | 0.0% (Note: Some ceramic items may have exemptions, but based on data provided) |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 19.8% |
| Tax Calculation | CIF Value × 19.8% |
| Legal Basis | HTSUS 6912.00.48.xx → Section 301/122 applicability |
📌 Explanation:
- Resin bowls classified under Chapter 69 (as non-porcelain tableware) attract a 19.8% total duty.
- Key Advantage: No Section 301 surtax is listed in this specific data cluster, making it potentially cheaper than the plastic counterpart if customs accepts the "ceramic-like" classification.
- Risk: Customs may reclassify these as plastics if they lack true ceramic properties, changing the rate to 24.0% or 13.4%.
🎯 2. 3924.10.20.00 —— Plastic Bowls (Specific Subcategory)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Surtax (Section 301) | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| Legal Basis | HTSUS 3924.10.20.00 → Section 301/122 applicability |
📌 Note:
- This is the highest tax bracket for resin bowls in this dataset.
- It applies to resin bowls clearly defined as "Plastic Bowls".
- Cost Impact: An extra 4.2% compared to the "Other Plastic" code, and 4.2% more than the "Ceramic-style" code.
🎯 3. 3924.10.40.00 —— Other Plastic Tableware
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Surtax (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| Legal Basis | HTSUS 3924.10.40.00 → Section 301/122 applicability |
📌 Key Insight:
- This is the lowest tax bracket (13.4%).
- It applies to resin bowls classified as "Other" plastic items, not specifically "Bowls" under the 20 subheading.
- Strategy: If your resin bowl does not fit the strict definition of "Bowls" in 3924.10.20, you might argue for this "Other" classification to save 10.6% in taxes compared to the 24.0% rate.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail material (e.g., "Polypropylene Resin," "Melamine Resin"), weight, dimensions. |
| ✅ Material Composition Report | ✔️ | Crucial for distinguishing between Chapter 69 (Ceramic-like) and Chapter 39 (Plastic). |
| ✅ Photos (Multiple Angles) | ✔️ | Show texture, glaze, and any markings. Glazed surfaces support Chapter 69 argument. |
| ✅ Commercial Invoice | ✔️ | Clear description: "Resin Tableware Bowls" or "Plastic Serving Bowls". Avoid vague terms like "Kitchenware" only. |
| ✅ Packing List | ✔️ | Net/Gross weight, number of units. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Shape Second, Tax Minimized!"
| Scenario | Recommended HS Code | Risk of Misclassification |
|---|---|---|
| High-end, glazed, ceramic-like resin | 6912.00.48.10 or 6912.00.48.90 (19.8%) |
If customs insists it's plastic, rate jumps to 13.4% or 24.0%. Benefit: No Section 301 surtax in data. |
| Standard plastic bowl, specific type | 3924.10.20.00 (24.0%) |
High tax. Avoid if possible unless it strictly fits "Bowls". |
| Generic resin bowl, "Other" classification | 3924.10.40.00 (13.4%) |
Lowest Tax. Best if product can be argued as "Other" plastic items rather than specific bowls. |
| Mixed shipment (Bowls + Plates) | Separate codes per item | Do not lump under one code if HS differs significantly. |
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Melamine Resin | Often classified under 3924 (Plastic). Be prepared for 13.4% or 24.0%. |
| Ceramic-Coated Resin | May argue for 6912 (19.8%). Provide coating thickness specs. |
| Set of Bowls | Classify by the principal item or break down components. |
| Food Contact Safety | Ensure FDA/LFGB compliance documentation is ready. Customs may check for safety standards. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6912.00.48.10 / 3924.10.40.00 |
19.8% or 13.4% | Includes Section 122 Tariff (10%). |
| 🇨🇳 China | 6912.00.48.10 / 3924.10.40.00 |
~9.8% or ~6.5% | Import duties vary; no Section 301/122. |
| 🇪🇺 EU | 6912.00.48.10 / 3924.10.40.00 |
4.0% - 6.5% | No surtaxes. VAT applies separately. |
| 🇬🇧 UK | 6912.00.48.10 / 3924.10.40.00 |
4.0% - 6.5% | Post-Brexit rules apply. |
| 🇯🇵 Japan | 6912.00.48.10 / 3924.10.40.00 |
5.0% - 10.0% | No surtaxes. |
📌 Conclusion:
- US Market is High-Cost: Due to Section 122 Tariff (10%) and potential Section 301 surtaxes.
- Strategy: Try to classify under6912(19.8%) if the product is ceramic-like, as it avoids the 7.5% Section 301 surtax that applies to some plastic codes (3924.10.20).
- Alternative: If it's clearly plastic, argue for3924.10.40.00(13.4%) to avoid the 24.0% rate.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring all resin bowls as 3924.10.20.00 (24.0%)
👉 Consequence: Overpaying 10.6% in taxes. Many resin bowls fit the "Other" category (3924.10.40.00) at 13.4%.
❌ Error 2: Declaring plastic bowls as 6912 (Ceramics) without evidence
👉 Consequence: Customs rejection, reclassification to plastic, plus penalties/delays.
👉 Fix: Provide photos showing no ceramic glaze or texture.
❌ Error 3: Ignoring Section 122 Tariff
👉 Consequence: Under-declaration of duties. All the above codes include a 10% Section 122 Tariff in this dataset.
👉 Fix: Ensure HS Codes are matched with the correct 122 tariff applicability.
❌ Error 4: Vague Description "Kitchen Items"
👉 Consequence: Customs cannot determine if it's 6912 or 3924.
👉 Fix: Use precise terms: "Resin Serving Bowl, Non-Porcelain" or "Plastic Food Storage Bowl".
✅ Correct Approach:
"Resin Tableware Bowl, Melamine-based, Non-porcelain, For Food Service, Model XYZ, FDA Approved"
🎯 VII. Conclusion: Smart Classification, Cost Efficiency!
🎯 Remember the Mantra:
🔹 "Ceramic-like = 19.8% (No Sec 301), Plastic Bowl = 24.0%, Plastic Other = 13.4%.
🔹 "Shape and Material Matter: Argue for 'Other' Plastic or 'Non-porcelain' Ceramic to Save Taxes!"**
📌 Pro Tip:
- If your resin bowl is hard and glazed, try 6912.00.48.10 (19.8%).
- If it is standard plastic, try to classify as 3924.10.40.00 (13.4%) instead of 3924.10.20.00 (24.0%).
- Always provide MSDS and Product Photos to support your classification choice.
📣 Immediate Action:
📞 Contact a customs broker for Pre-Classification Ruling.
📸 Submit high-res photos of the resin texture.
🚀 Save up to 10.6% in taxes by choosing the right HS Code!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Dollar Saved in Tariffs 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。