Splash Protection Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 6911108090 | 38.3% | CN | US | 官方文档 |
| 7323999030 | 88.4% | CN | US | 官方文档 |
| 7323930060 | 62.0% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Splash Protection Cover (防溢盖/防溅盖)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly is a "Splash Protection Cover"?
A Splash Protection Cover is a protective accessory primarily used in kitchenware, cookware, or food processing equipment to prevent oil splatter, steam escape, or liquid overflow during cooking or heating processes. In international trade, its classification depends strictly on its material composition, as different materials fall under completely different HS Chapters with vastly different tax implications (especially under US Section 301 and "122 Clause" tariffs).
Key Material Distinctions: * Plastic Covers: Lightweight, heat-resistant polymers. Generally face the lowest tariff burden. * Ceramic Covers: Heat-resistant, decorative, or functional kitchen accessories. Subject to moderate-to-high base tariffs. * Metal Covers (Stainless Steel/Aluminum/Copper): Durable, conductive. Face significantly higher tariffs due to specific "Steel/Aluminum/Copper" trade restrictions.
⚠️ Critical Classification Point:
- Plastic → Chapter 39 (Plastics and articles thereof)
- Ceramic → Chapter 69 (Ceramic products)
- Metal (Steel/Al/Cu) → Chapter 73 (Articles of iron or steel)Misclassification can lead to severe penalties. Ensure the material is explicitly stated in commercial invoices.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Material | Applicable Scenario | Key Classification Note |
|---|---|---|---|---|
3924.10.40.00 |
Plastic splash protection cover, for cookware accessories | Plastic | Kitchen utensils, non-eating utensils | Lowest base tariff (3.4%). Best cost profile. |
3924.10.30.00 |
Plastic splash protection cover, classified as tableware/kitchenware | Plastic | Eating utensils or direct food contact items | Higher base tariff (5.3%) + 7.5% additional tariff. |
6911.10.80.90 |
Ceramic splash protection cover, other household goods | Ceramic | Decorative or functional ceramic lids | High base tariff (20.8%). Moderate additional tariff. |
7323.99.90.30 |
Metal splash protection cover, for food/beverage contact | Metal (Steel/Al/Cu) | General kitchen utensils, metal lids | Highest Tariff! Subject to 50% additional tariff on Steel/Al/Cu. |
7323.93.00.60 |
Stainless steel/metal splash protection cover, kitchen utensil accessories | Metal (Stainless Steel) | Stainless steel lids/accessories | High Additional Tariff (50% on Steel). |
🔍 Key Reminder:
- Plastic items are generally exempt from the "Steel/Aluminum/Copper" surcharge.
- Metal items are subject to the 50% additional tariff if they fall under specific steel/aluminum categories, regardless of the base rate.
- The "122 Clause" tariff (10%) applies to ALL these categories for Chinese origin goods.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current trade terms (Including Section 301 & 122 Clause provisions)
🎯 1. 3924.10.40.00 —— Plastic Splash Cover (Cookware Accessory)
The most cost-effective option for plastic covers.
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | 0.0% |
| 122 Clause Tariff | 10.0% |
| Total Effective Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (Subject to full duty calculation) |
| Legal Basis Path | HTSUS:3924.10.40.00 → 122 Clause:10% |
📌 Explanation:
- This classification treats the item as a "plastic article for household purposes" not primarily for eating.
- Total cost impact is low compared to metal alternatives.
🎯 2. 3924.10.30.00 —— Plastic Splash Cover (Tableware/Kitchenware)
Higher cost due to classification as tableware.
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | 7.5% |
| 122 Clause Tariff | 10.0% |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3924.10.30.00 → Section 301:7.5% → 122 Clause:10% |
📌 Note:
- If your plastic cover is marketed as "eating utensil accessory" or "tableware," it may fall here.
- The 7.5% Section 301 surcharge makes this significantly more expensive than3924.10.40.00.
🎯 3. 6911.10.80.90 —— Ceramic Splash Cover
High base tariff due to ceramic material.
| Item | Content |
|---|---|
| Base Tariff | 20.8% |
| Section 301 Additional Tariff | 7.5% |
| 122 Clause Tariff | 10.0% |
| Total Effective Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:6911.10.80.90 → Section 301:7.5% → 122 Clause:10% |
📌 Explanation:
- Ceramic products face high base duties.
- The 7.5% Section 301 applies to many ceramic items.
- Total burden is almost triple that of the lowest plastic tariff.
🎯 4. 7323.99.90.30 —— Metal Splash Cover (General Metal/Steel/Al/Cu)
The MOST EXPENSIVE category due to trade war surcharges.
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | 25.0% |
| 122 Clause Tariff | 10.0% |
| Steel/Al/Cu Additional Tariff | 50.0% |
| Total Effective Tax Rate | 88.4% |
| Tax Calculation | CIF Value × 88.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:7323.99.90.30 → Section 301:25% → 122 Clause:10% → Steel/Al/Cu:50% |
📌 Warning:
- The 50% additional tariff for Steel, Aluminum, and Copper is the dominant cost driver.
- Even if the base tariff is low (3.4%), the total tax exceeds 88%.
- Avoid this HS Code if possible for Chinese-origin metal covers.
🎯 5. 7323.93.00.60 —— Stainless Steel Splash Cover
Also subject to the heavy 50% steel surcharge.
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| Section 301 Additional Tariff | 0.0% |
| 122 Clause Tariff | 10.0% |
| Steel/Al/Cu Additional Tariff | 50.0% |
| Total Effective Tax Rate | 62.0% |
| Tax Calculation | CIF Value × 62.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:7323.93.00.60 → 122 Clause:10% → Steel/Al/Cu:50% |
📌 Note:
- While the Section 301 tariff is 0% here, the 50% Steel surcharge remains.
- Total tax is still very high (62%).
- Stainless steel is treated as "Steel" under these trade restrictions.
🛠️ IV. Practical Clearance Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state Material (e.g., "PP Plastic," "Porcelain," "304 Stainless Steel"). |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Plastic/Ceramic/Metal Splash Cover for Kitchenware." Avoid vague terms like "Accessory." |
| ✅ Product Photos | ✔️ | Show material texture, hinges, and any branding. Crucial for customs to verify material. |
| ✅ Third-Party Test Report | ✔️ | FDA/LFGB (if food contact), Heat Resistance Test. |
| ✅ Packing List | ✔️ | List items separately if mixed materials (e.g., Plastic cover with metal handle). |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material is King! Plastic wins, Metal burns!"
| Scenario | Correct Declaration | Wrong Declaration | Result |
|---|---|---|---|
| Plastic Cover | "Plastic splash protector for cookware" → 3924.10.40.00 |
"Kitchen accessory" | 13.4% Tax ✅ |
| Plastic Cover | "Tableware splash guard" → 3924.10.30.00 |
"Cookware accessory" | 22.8% Tax ⚠️ |
| Ceramic Cover | "Ceramic lid for serving dish" → 6911.10.80.90 |
"Plastic lid" | 38.3% Tax (Misclassification Risk) |
| Metal Cover | "Stainless steel lid" → 7323.93.00.60 |
"Kitchen tool" | 62.0% Tax 💸 |
| Metal Cover | "Aluminum splash guard" → 7323.99.90.30 |
"Metal tool" | 88.4% Tax 💸💸 |
✅ 3. Special Case Handling
| Situation | Advice |
|---|---|
| Mixed Material Covers (e.g., Plastic body with Metal hinge) | Declare the primary material or split the shipment. If the plastic body is >50% by value/weight, 3924 may apply. Otherwise, risk classification as metal. |
| OEM Private Label | Ensure the invoice does not mention "For Stainless Steel Pots" if it's plastic. Specific end-use can trigger different classifications. |
| Packaging Materials | Do not include plastic wrap or cardboard boxes in the "Splash Cover" declaration. They have different HS Codes and tariffs. |
| Origin Marking | All goods must be clearly marked "Made in China." Failure to do so can result in 25% penalty on top of duties. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Total Tax | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | FDA (if food contact) | Cheapest option. Metal/Ceramic face heavy surcharges. |
| 🇺🇸 USA | 7323.99.90.30 (Metal) |
88.4% | None specific | Extremely expensive. Avoid if possible. |
| 🇨🇳 China | 3924.10.40.00 |
5-10% | CCC (if applicable) | Lower baseline tariffs. |
| 🇪🇺 EU | 3924.10.00 |
4-6% | LFGB, EU Food Contact | No Section 301/122 Clause. More stable costs. |
| 🇬🇧 UK | 3924.10.00 |
4-6% | UKCA, Food Standards | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most difficult market for this product due to layered tariffs (Base + 301 + 122 + Steel Surcharges).
- Plastic covers (3924.10.40.00) are the only viable option for high-volume exports to the US without significant cost absorption.
- Metal covers are economically unviable for mass market export to the US from China.
📌 VI. Common Mistakes & Pitfalls (Blood-Tears Lessons)
❌ Mistake 1: Declaring a Metal Cover as "Kitchen Accessory" without specifying material.
👉 Consequence: Customs inspects, finds it's metal, reclassifies to 7323, and applies 88.4% tax + penalties.
❌ Mistake 2: Declaring a Plastic Cover as "Tableware" (3924.10.30.00) when it's for cookware.
👉 Consequence: Paying 22.8% instead of 13.4%. Unnecessary profit loss.
❌ Mistake 3: Mixing Plastic and Metal in one shipment without clear separation.
👉 Consequence: Customs may classify the entire shipment by the highest-tariff component (Metal), applying 88.4% to the whole lot.
✅ Correct Practice:
"PP Plastic Splash Guard for Cookware, Non-Contact with Food Directly, Model XYZ, Made in China"
HS Code:3924.10.40.00
Tax: 13.4%
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Plastic 13%, Ceramic 38%, Metal 62-88%!"
🔹 "Material dictates tax! Don't let metal crush your margin!"
🔹 "HS Code is destiny. Declare correctly, sleep well!"
📌 Pro Tip:
If your product is plastic, insist on the classification 3924.10.40.00 in all communications with customs brokers. Provide technical data sheets proving it is PP (Polypropylene) or Silicone, not "plastic composite" with metal reinforcements.
📣 Immediate Action:
📞 Contact your customs broker with the product photo and material report.
🚀 Request a Pre-Ruling if importing large volumes to ensure the 13.4% rate is locked in.
💼 Your profit margin depends on this 5-digit code!
✨ Professional clearance starts with precise classification!
💼 Every dollar of duty saved 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。