Roller
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9603404020 | 14.0% | CN | US | 官方文档 |
| 4417008090 | 40.1% | CN | US | 官方文档 |
| 9603402000 | 17.5% | CN | US | 官方文档 |
| 4417004000 | 17.5% | CN | US | 官方文档 |
| 4417008010 | 40.1% | CN | US | 官方文档 |
商品图片
AI分析
🖌️ Roller Brushes & Paint Rollers: HS Code Classification & Customs Clearance Guide
🌐 HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Professional Clearance Protocol
📌 I. Product Definition & Classification: Do You Really Know What a "Roller" Is?
In international trade, the term "Roller" (specifically referring to cleaning/painting tools) is ambiguous and heavily dependent on material composition and intended use. The U.S. Customs and Border Protection (CBP) distinguishes between:
- Painting/Cleaning Rollers with Bristles/Strands: Classified under Chapter 96 (Brooms, Brushes).
- Rollers with Wooden Handles/Shafts: Classified under Chapter 44 (Wood and articles of wood), if they are considered parts or accessories of tools rather than the brushing head itself.
⚠️ Critical Distinction Point:
- If the item is a complete brush (rolling head + handle, or just the head designed to hold paint) → Chapter 96.
- If the item is a wooden component/accessory (e.g., the handle or sleeve core specifically designed for painting tools) → Chapter 44.
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the five potential classifications for "Roller" products, detailed by structure, material, and tax implication.
| HS Code | Product Description | Key Characteristics | Estimated Total Tax |
|---|---|---|---|
9603.40.40.20 |
Roller Brushes / Paint Rollers | Complete brush product; matches "roller" category in classification explanations. | 14.0% |
4417.00.80.90 |
Wooden Roller Brush (Other) | Inferred wood material; fits "Other" category excluding tool handles. | 40.1% |
9603.40.20.00 |
Paint Rollers / Paint Rols | Specific for paint/varnish; morphology matches core definition of paint rollers. | 17.5% |
4417.00.40.00 |
Wooden Roller Accessory | Inferred wood material; matches usage/form of paint roller accessories. | 17.5% |
4417.00.80.10 |
Paint Roller (Non-Wood/Plastic Core) | Inferred non-wood material (plastic/fiber); classified as accessory/part of painting tools. | 40.1% |
🔍 Important Reminder:
- Chapter 96 generally applies to the brushing element (the part that applies the paint). - Chapter 44 applies if the item is considered a wooden part or if the classification interpretation prioritizes the material of the handle/core over the function of the bristles. - Misclassification Risk: Declaring a complete paint roller as a "wooden part" (Ch 44) may trigger higher duties (40.1%) compared to the correct "brush" classification (Ch 96, 14-17.5%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs include Section 301 & Section 122 (10%) surcharges.
🎯 1. 9603.40.40.20 —— Roller Brushes (Standard)
| Item | Details |
|---|---|
| Base Tariff | 4.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 14.0% |
| Calculation | CIF Value × 14.0% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis for Section 122/301 items) |
| Legal Basis Path | HTSUS:9603.40.40.20 → Section 122: 10% |
📌 Explanation:
This is likely the most cost-effective classification for standard roller brushes, provided they are clearly defined as "brushes" and not wooden accessories.
🎯 2. 4417.00.80.90 —— Wooden Roller Brush (Other)
| Item | Details |
|---|---|
| Base Tariff | 5.1% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 40.1% |
| Calculation | CIF Value × 40.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:4417.00.80.90 → Section 301: 25% → Section 122: 10% |
📌 Warning:
This classification incurs a 25% Section 301 tariff. It is significantly more expensive than Chapter 96 options. Only use this if the product is strictly defined as a "wooden article" and not a "brush."
🎯 3. 9603.40.20.00 —— Paint Rollers (Specific Use)
| Item | Details |
|---|---|
| Base Tariff | 7.5% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:9603.40.20.00 → Section 122: 10% |
📌 Note:
Slightly higher base rate than9603.40.40.20but still no Section 301 tariff. Suitable for dedicated paint/varnish rollers.
🎯 4. 4417.00.40.00 —— Wooden Roller Accessory
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:4417.00.40.00 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
Zero base tariff, but still subject to Section 301 and 122. Effective rate is the same as9603.40.20.00.
🎯 5. 4417.00.80.10 —— Paint Roller (Non-Wood/Plastic Core)
| Item | Details |
|---|---|
| Base Tariff | 5.1% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 40.1% |
| Calculation | CIF Value × 40.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:4417.00.80.10 → Section 301: 25% → Section 122: 10% |
📌 Warning:
High tariff risk. If the product is a plastic/fiber core declared under Chapter 44, it faces the maximum 25% Section 301 tariff.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail dimensions, materials (wood vs. plastic vs. bristle type), and usage (paint vs. cleaning). |
| ✅ Product Photos | ✔️ | Clear images of the roller head, handle, and any attached packaging. |
| ✅ Commercial Invoice | ✔️ | Must specify "Roller Brush" or "Paint Roller" with accurate HS Code. |
| ✅ Origin Certificate (CO) | ✔️ | Proof of origin (China) to apply correct surtaxes. |
| ✅ Packing List | ✔️ | Confirm no mixed shipments that could confuse customs. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Determines Chapter, Function Determines Subheading, Surcharge Determines Cost!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Complete Paint Roller | 9603.40.20.00 or 9603.40.40.20 |
Declare as "Wooden Part" (4417...) |
Tax Jump from 14% to 40% |
| Wooden Handle Only | 4417.00.40.00 or 4417.00.80.90 |
Declare as "Brush" (9603...) |
Customs Rejection/Seizure |
| Plastic/Fiber Roller Core | 4417.00.80.10 (if part) |
Declare as "Brush" | Misclassification Risk |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Rollers | Provide design blueprints showing material composition (e.g., "Bristles attached to wooden handle"). |
| Combined Sets (Roller + Tray + Paint) | Declare rollers separately. Paint is a different chapter entirely. Do not bundle into one HS Code. |
| Non-Chinese Origin | If the roller is made in Vietnam/Mexico, Section 301 and 122 may not apply. Check FTAs. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Tax (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9603.40.20.00 |
17.5% (Base 7.5% + 10% Sec 122) | No special certs | Avoid Ch 44 if possible (40.1% tax). |
| 🇨🇳 China | 9603.40.20.00 |
5-10% (Varies) | N/A | Lower duty for domestic entry. |
| 🇪🇺 EU | 9603.30 |
~6% | CE (if power-assisted), REACH | No Section 301/122. |
| 🇬🇧 UK | 9603.30 |
~6% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 surcharges.
- Chapter 96 is generally safer than Chapter 44 for brush-like products, avoiding the 25% Section 301 tariff.
- Always verify material: Wooden parts attract higher scrutiny and tariffs.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a paint roller as a wooden tool handle (4417)
👉 Result: 40.1% tax instead of 14-17.5%. Overpayment of ~26%!
❌ Error 2: Ignoring Section 122 (10%)
👉 Result: Even if base tariff is 0%, the 10% surcharge applies to most Chinese goods. Don't assume "0% Base = 0% Total".
❌ Error 3: Using vague descriptions like "Roller"
👉 Result: Customs may classify it as the highest-risk category. Always specify "Paint Roller Brush" or "Wooden Roller Handle".
✅ Correct Practice:
"Paint Roller Brush, Nylon Bristles, Plastic Core, Model XYZ" →
9603.40.20.00
"Wooden Roller Handle, Unfinished, For Painting Tools" →4417.00.40.00
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Golden Rule:
🔹 "If it brushes, it's Chapter 96. If it's just wood/plastic part, it's Chapter 44."
🔹 "Chapter 96 avoids the 25% Section 301 tariff. Chapter 44 often triggers it."
🔹 "17.5% vs 40.1% — That's a 22.6% difference. Choose wisely!"
📌 Pro Tip:
If your rollers are originally from Vietnam, Mexico, or Thailand, you may be exempt from Section 301 (25%) and Section 122 (10%).
Action:
📞 Consult a licensed customs broker.
📝 Request an Advance Ruling (CBP Ruling) for uncertain material compositions.
🚀 Ensure smooth clearance, maximize profit, and avoid surprise tariffs!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Counts!
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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。