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Spray Perfume Dispenser Bottle

CN → US
HS编码 关税税率 原产国 目的国 文档
8424209000 35.0% CN US 官方文档
3926909989 22.8% CN US 官方文档
7013993000 26.5% CN US 官方文档
3926901000 20.9% CN US 官方文档
7013993500 24.1% CN US 官方文档

商品图片

AI分析

🧴 Spray Perfume Dispenser Bottle (Cosmetic Packaging)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Perfume Bottles"?

The Spray Perfume Dispenser Bottle is a critical component in the cosmetics and fragrance industry. It is not merely a "container" but a specialized device involving mechanical function (spraying mechanism) and material composition (glass or plastic). In international trade, classification depends heavily on:

  1. Material: Is it Glass (Chapter 70) or Plastic (Chapter 39)?
  2. Function: Is it primarily a "sprayer/device" (Chapter 84) or a "container" (Chapter 39/70)?
  3. Specificity: Does it fit a specific sub-heading for "sprayers" or fall under "other containers"?

⚠️ Key Distinction Point:
- If the product is defined by its mechanical spraying action and includes the atomizer mechanism as the core feature, it may lean towards Chapter 84.
- If the product is primarily a container made of glass or plastic, with the spray head being an accessory, it falls under Chapter 70 (Glass) or Chapter 39 (Plastic).
- Customs Practice: Often, simple dispenser bottles are classified as containers unless they are complex industrial spray systems. However, HS codes 8424.20 covers "sprayers," creating a potential conflict that requires careful justification.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicability Scenario Material/Conflict Analysis
8424.20.90.00 Sprayers (e.g., spray guns and similar apparatus) Products where the spraying mechanism is the primary functional attribute, not just the container. ⚠️ Possible Match: Matches "sprayer" function. However, as a consumer bottle, it might be considered "other" under "other" provisions if not strictly a gun. Risk: Customs may argue it's a container, not a machine.
3926.90.99.89 Other articles of plastics Plastic bottles where the form is a finished container, not excluded as medical/cable parts. Strong Match: Infers material is plastic. Fits "other plastic articles" as a catch-all for non-specific plastic containers.
7013.99.30.00 Other glassware (e.g., perfume bottles with frosted glass stops) Glass bottles specifically used for perfumes/cosmetics. Strong Match: Infers material is glass. Matches "perfume bottles" and "other glassware" descriptions perfectly. No material conflict.
3926.90.10.00 Other plastic articles (buckets, pails, etc.) Plastic containers broadly categorized as "buckets/pails/containers." Potential Match: Based on "bottle" inference as plastic. Logic aligns with "containers." No obvious material conflict.
7013.99.35.00 Other glass articles (specific use parts/accessories) Glass containers classified under specific usage/accessories for glassware. Potential Match: Infers glass/plastic (but code is glass-specific). Falls under "other glass articles" for specific uses. No material conflict.

🔍 Important Note:
- Glass vs. Plastic: The single most important factor. If you don't declare material, Customs will likely choose the highest duty or ask for clarification.
- "Sprayer" vs. "Container": Codes 8424 are for machinery/tools. Codes 3926/7013 are for articles. Consumer perfume bottles are mostly classified as containers (3926/7013) unless they are industrial spray nozzles.


💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: Post-2025/2026 import (including subsequent entries)

🎯 1. 8424.20.90.00 —— Sprayers / Similar Apparatus (Mechanical Function Focus)

Item Content
Base Tariff 0.0% (ad valorem)
USITC Surcharge +25.0% (Section 301 / Footnote 9903.88.01)
IEEPA Surcharge +10.0% (Section 122, targeting China/HK products from Nov 10, 2025)
Total Tariff 35.0%
Tax Calculation CIF Value × 35%
De Minimis Eligible? No (deny_de_minimis applies to most Section 301/IEEPA goods)
Legal Basis Path IEEPA:9903.01.25USITC:8424.20.90.00

📌 Explanation:
- Although the base rate is 0%, the 35% total makes this highly costly.
- Risk: Customs may reject this code if the item is deemed a "container" (Chapter 39/70) rather than a "sprayer machine." If rejected, you may face re-classification penalties.


🎯 2. 3926.90.99.89 —— Other Plastic Articles (General Plastic Containers)

Item Content
Base Tariff 5.3%
USITC Surcharge +7.5% (Section 301)
IEEPA Surcharge +10.0% (Section 122)
Total Tariff 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Eligible? No
Legal Basis Path IEEPA:9901.25USITC:3926.90.99.89

📌 Note:
- This is a common classification for plastic cosmetic bottles.
- Lower than 8424 but higher than ideal.
- Justification: "Made of plastic, form of container, no specific exclusion applies."


🎯 3. 7013.99.30.00 —— Other Glassware (Perfume Bottles)

Item Content
Base Tariff 9.0%
USITC Surcharge +7.5%
IEEPA Surcharge +10.0%
Total Tariff 26.5%
Tax Calculation CIF Value × 26.5%
De Minimis Eligible? No
Legal Basis Path IEEPA:9903.01.24USITC:7013.99.30.00

📌 Note:
- This is the most accurate classification for glass perfume bottles.
- Matches "frosted glass perfume bottles" and "other glassware."
- Cost is moderate. Ensure the product is 100% glass (excluding the metal/plastic spray nozzle if possible, or declare as "glass bottle with non-glass parts").


🎯 4. 3926.90.10.00 —— Other Plastic Articles (Buckets/Containers)

Item Content
Base Tariff 3.4%
USITC Surcharge +7.5%
IEEPA Surcharge +10.0%
Total Tariff 20.9%
Tax Calculation CIF Value × 20.9%
De Minimis Eligible? No
Legal Basis Path IEEPA:9901.25USITC:3926.90.10.00

📌 Note:
- Lowest Tariff Option among the provided data.
- Applies if the bottle is considered a generic "plastic container" (like a bucket/pail logic).
- Risk: Customs may question why a delicate perfume bottle is classified as a "bucket/pail" type. Requires strong justification on "container" nature.


🎯 5. 7013.99.35.00 —— Other Glass Articles (Specific Use)

Item Content
Base Tariff 6.6%
USITC Surcharge +7.5%
IEEPA Surcharge +10.0%
Total Tariff 24.1%
Tax Calculation CIF Value × 24.1%
De Minimis Eligible? No
Legal Basis Path IEEPA:9903.01.24USITC:7013.99.35.00

📌 Note:
- Slightly lower than 7013.99.30.00.
- Fits "other glass articles" for specific uses.
- Good alternative if 7013.99.30.00 is deemed too specific to "frosted stops."


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)

✅ 1. Documentation Checklist (Must-Have)

Document Required Explanation
Product Specification Sheet ✔️ Must clearly state: Material (Glass vs. Plastic), Capacity, Type (Spray/Atomizer).
Photos (Clear & Detailed) ✔️ Show the bottle and the spray mechanism. Highlight material (e.g., transparent glass vs. opaque plastic).
Commercial Invoice ✔️ Describe as "Glass Perfume Bottle" or "Plastic Cosmetic Spray Bottle". Avoid vague terms like "Dispenser."
Bill of Lading/Packing List ✔️ Consistent with invoice. Weight and dimensions must match.
Customs Declaration Statement ✔️ Confirm no hazardous materials (e.g., if filled with alcohol, different rules apply; if empty, state "Empty Glass/Plastic Container").

✅ 2. Classification Strategy (Key Mantra)

🔥 "Material First, Function Second, Container Over Machine!"

Scenario Recommended HS Code Reason
Glass Bottle + Spray Top 7013.99.30.00 or 7013.99.35.00 Glass is the primary material. Perfume bottles are classic Chapter 70 items.
Plastic Bottle + Spray Top 3926.90.10.00 (20.9%) Lowest duty. Argue it's a "plastic container."
Plastic Bottle (Generic) 3926.90.99.89 (22.8%) Safe fallback if 3926.90.10.00 is rejected.
Industrial Spray Nozzle Only 8424.20.90.00 (35%) High Risk/Cost. Only use if it's a tool/machine part, not a consumer bottle.

📌 Critical Tip:
- Do NOT use 8424.20.90.00 for standard consumer perfume bottles unless you have a strong legal opinion from a customs broker that the "spraying function" is the dominant characteristic. Customs often prefers Chapter 39/70 for these items.
- If you declare 8424, you pay 35%. If you declare 7013 or 3926, you pay ~20-26%. Savings are significant!


✅ 3. Special Handling

Situation Advice
Filled vs. Empty If filled with perfume, different duties/rules may apply (cosmetics vs. containers). Ensure you declare as "Empty Bottle" if they are empty.
Mixed Materials If the bottle is glass but the spray head is metal/plastic, the glass nature usually dominates for Chapter 70 classification.
Pre-Clearance Ruling 🚀 Highly Recommended: Apply for an Advance Ruling from US CBP. It provides legal certainty and prevents post-import audits.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Remarks
🇺🇸 USA 7013.99.30.00 (Glass)
3926.90.10.00 (Plastic)
26.5% (Glass)
20.9% (Plastic)
High additional tariffs (301+IEEPA). Glass is more expensive.
🇨🇳 China 7013.99.30.00 ~5-7% Standard import duty. No Section 301/IEEPA.
🇪🇺 EU 7013.99.30.00 0-2.7% Low tariffs. CE/RoHS may apply if plastic.
🇬🇧 UK 7013.99.30.00 0-5% Post-Brexit rules. Generally favorable for glassware.

📌 Conclusion:
- US Tariffs are punitive. Every percentage point matters.
- Plastic (3926) is cheaper than Glass (7013) in the US due to base rates.
- Avoid 8424 unless legally necessary. It adds unnecessary cost and complexity.


📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)

Mistake 1: Declaring a Glass Perfume Bottle as 8424.20.90.00 ("Sprayer").
👉 Consequence: 35% Duty instead of 26.5%. Overpayment by ~8.5%. Customs may also audit for misclassification.

Mistake 2: Not specifying Material on the Invoice.
👉 Consequence: Customs may default to the highest tariff or reject the entry, causing delays and storage fees.

Mistake 3: Declaring Filled Bottles as "Empty Containers."
👉 Consequence: Fraud! High penalties, seizure of goods, and blacklisting. Always declare accurately.

Correct Action:

"Empty Glass Perfume Bottle, Capacity: 50ml, with Plastic Spray Mechanism, Model XYZ"
→ Use 7013.99.30.00 (26.5% total).

"Empty Plastic Cosmetic Bottle, Capacity: 50ml, with Plastic Pump"
→ Use 3926.90.10.00 (20.9% total) for best savings.


🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Smooth Clearance!

🎯 Remember the Mantra:

🔹 "Material Dictates Chapter, Container Wins Over Machine."
🔹 "Glass is 7013, Plastic is 3926. Avoid 8424 unless it's a Tool."
🔹 "35% vs 20%: A 15% Difference is Pure Profit Loss."


📌 Pro Tip:
If your bottles are originally from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower Section 301 rates.
Action: Apply for an Advance Ruling immediately to lock in the correct HS Code and duty rate.


📣 Take Action Now:

📞 Consult a licensed US Customs Broker.
📤 Provide Product Photos + Material Specs.
🚀 Ensure your Commercial Invoice matches the HS Code description perfectly.


Precision in Classification is the Key to Global Trade Success!
💼 Don't let tariff surprises eat your margins!

用户评价

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。

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。