Round Palette
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7326903500 | 92.8% | CN | US | 官方文档 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3926909910 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🎨 The "Round Palette" Classification Puzzle: Wood, Metal, or Plastic?
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 1. Product Definition & Ambiguity: What exactly is a "Round Palette"?
In the world of art supplies, a "Round Palette" typically refers to a surface for mixing paints. However, in international trade, material determines destiny. Without a specific material declaration (e.g., "Wooden," "Steel," "Plastic"), this generic name triggers multiple HS Code possibilities based on inferred material properties.
⚠️ Critical Distinction:
- If it is Wood/Bamboo → General Wood Products (Chapter 44)
- If it is Metal (Iron/Steel) → General Articles of Iron/Steel (Chapter 73)
- If it is Plastic/Resin → General Articles of Plastic (Chapter 39)
⚠️ Risk Alert: Misdeclaring the material leads to massive tariff discrepancies (from 15.3% to 92.8%). The summary below analyzes the top 5 inferred scenarios based on common market materials.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Inferred Material | Product Description & Summary | Total Tax Rate |
|---|---|---|---|
4421.99.98.80 |
Wood | Other wooden articles (Fallback category). Fits general wooden products not specified elsewhere. | 38.3% |
4421.91.98.80 |
Wood/Bamboo | Other wooden articles (Non-specific function). Fits wood or bamboo products without specific functional designation. | 38.3% |
7326.90.86.88 |
Metal (Steel/Iron) | Other articles of iron or steel. Fits general metal items not specified elsewhere. | 87.9% |
7326.90.35.00 |
Metal (Container) | Articles of iron/steel, container type. Specifically classified as a container-like vessel. | 92.8% |
3926.10.00.00 |
Plastic | Other articles of plastics. Fits general plastic goods. | 15.3% |
3926.90.99.10 |
Plastic/Resin | Other plastic articles (Lab/Art). Fits plastic or resin items used for lab or artistic vessels. | 22.8% |
🔍 Key Insight:
- Plastic is the most tariff-efficient option (15.3% - 22.8%).
- Metal Containers are the most expensive (92.8%) due to high base rates and additional duties.
- Wood sits in the middle (38.3%), but avoids the heavy "Steel/Aluminum/Copper" surcharges.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards
🎯 1. Wooden Palettes (4421.99.98.80 / 4421.91.98.80)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Eligibility | ❌ Not Eligible (High total duty rate usually blocks this) |
| Legal Basis Path | Base Duty → Sec 301 → Sec 122 |
📌 Explanation:
- Wood products are subject to the standard 3.3% MFN rate.
- They incur the full 25% Section 301 penalty and an additional 10% under Section 122 (if applicable to specific consumer goods).
- Total: 38.3%.
🎯 2. Plastic Palettes (3926.10.00.00 / 3926.90.99.10)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 0.0% - 7.5% (Varies by specific sub-item) |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 15.3% (Standard) or 22.8% (Lab/Art specific) |
| Tax Calculation | CIF Value × 15.3% or 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base Duty → Sec 301 (if any) → Sec 122 |
📌 Explanation:
- Plastic palettes (3926.10.00.00) benefit from 0% Section 301 surcharge, making them the most tax-efficient choice.
- Art-specific plastic palettes (3926.90.99.10) have a 7.5% Section 301 surcharge.
- Total: 15.3% - 22.8%. Highly Recommended for Cost Savings.
🎯 3. Metal Palettes (7326.90.86.88 / 7326.90.35.00)
| Item | Content |
|---|---|
| Base Tariff | 2.9% - 7.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Special Steel/Aluminum/Copper Surcharge | +50.0% (Critical Factor) |
| Total Tax Rate | 87.9% or 92.8% |
| Tax Calculation | CIF Value × 87.9% or 92.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base Duty → Sec 301 → Sec 122 → Special Metal Surcharge |
📌 Explanation:
- The Killer Clause: Steel, Aluminum, and Copper products face an additional 50% tariff on top of standard duties.
- General Metal (7326.90.86.88): 2.9% + 25% + 10% + 50% = 87.9%.
- Metal Container (7326.90.35.00): 7.8% + 25% + 10% + 50% = 92.8%.
- Result: Importing metal palettes from China is prohibitively expensive.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Material Declaration is Key (Do Not Guess!)
| Material | Recommended HS Code | Action |
|---|---|---|
| Plastic | 3926.10.00.00 |
Preferred. Lowest risk, lowest tax (15.3%). Declare clearly as "Plastic Palette." |
| Wood | 4421.99.98.80 |
Acceptable. Declare as "Wooden Palette." Tax is moderate (38.3%). |
| Metal | 7326.90.86.88 |
Avoid if possible. Tax is extremely high (87.9%). Only declare if it is genuinely metal. |
| Mixed Material | N/A | Danger Zone. If it has a metal rim and plastic base, customs may classify it under the primary material or the most complex one. Clarify with supplier. |
📌 Expert Tip:
- If the product is Paint Mixing Palette, do NOT simply declare "Palette."
- Use specific descriptions:
- "Plastic Paint Mixing Palette, Round Shape"
- "Wooden Art Palette, Round, Birch Wood"
- "Stainless Steel Paint Palette, Circular, Industrial Grade"
✅ 2. Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| Product Photo | ✅ | Must clearly show material (grain for wood, sheen for metal, texture for plastic). |
| Material Certificate | ✅ | Crucial if declaring Plastic or Wood to avoid misclassification as Metal. |
| Commercial Invoice | ✅ | Must specify: "Material: [Plastic/Wood/Metal]". |
| HS Code Pre-Ruling | ✅ | Strongly Recommended for large shipments to confirm the 15.3% vs 87.9% classification. |
✅ 3. Special Scenarios
| Scenario | Recommendation |
|---|---|
| OEM Custom Palette | Provide design drawings showing material composition. If it looks like metal but is coated plastic, provide proof of coating. |
| Set of Palettes | If mixed materials (e.g., wood + metal handle), declare the primary material or split the shipment. Do not mix in one line item. |
| Lab vs. Art | If used in a lab, 3926.90.99.10 (22.8%) might apply instead of 3926.10.00.00 (15.3%). Ensure invoice says "Art Supply" not "Lab Equipment" to qualify for lower tax if applicable. |
🌍 5. Global Market Comparison (2026)
| Region | Recommended Material | Estimated Tax (China Origin) | Note |
|---|---|---|---|
| 🇺🇸 USA | Plastic | 15.3% | Avoid Metal (87.9%). Wood is 38.3%. |
| 🇪🇺 EU | Plastic/Wood | ~5-10% | No Section 301/122. Much more favorable. |
| 🇨🇳 China | Any | ~0-15% | Low import duties for domestic sales. |
| 🇬🇧 UK | Plastic | ~5-10% | Post-Brexit tariffs apply, but lower than US. |
📌 Conclusion:
- For US Imports, Plastic is the clear winner for cost efficiency.
- Metal palettes are effectively blocked by the 50% Steel/Aluminum/Copper surcharge.
- Wood is a viable middle-ground if eco-friendly branding is a priority.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Plastic palette as "Art Supply" without specifying material.
👉 Consequence: Customs may guess the material. If they guess Metal → 92.8% tax!
❌ Error 2: Importing Metal palettes and trying to avoid the 50% surcharge by calling them "Household Utensils."
👉 Consequence: Audits will reveal the true nature. Back taxes + fines.
❌ Error 3: Assuming Wood is cheaper than Plastic.
👉 Consequence: Wood is 38.3%, Plastic is 15.3%. Plastic is 2.5x cheaper in duties.
✅ Correct Practice:
"Round Plastic Paint Mixing Palette, Non-Toxic, Model XYZ"
HS Code:3926.10.00.00
Duty: 15.3%
🎯 7. Conclusion: Professional Declaration Saves Money
🎯 Key Takeaway:
🔹 "Material Defines Tax"
🔹 "Plastic is King (15.3%), Wood is Prince (38.3%), Metal is Jail (87.9%+)"
🔹 "Always Specify 'Plastic' or 'Wood' in Invoice"
📌 Pro Tip:
If you are sourcing from China, negotiate with suppliers to use Plastic materials if the product is for the US market. The duty savings of ~50% can cover the entire product cost.
📣 Immediate Action:
📞 Contact Customs Broker: Request HS Code Pre-Ruling for
3926.10.00.00.
📄 Update Invoice: Change "Palette" to "Plastic Palette."
🚀 Optimize Supply Chain: Shift material to Plastic or Wood for US bound goods.
✨ Precision in Classification, Profit in Clearance!
💼 Don't let a 70% tax difference destroy your margin.
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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。