Storage Basket
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 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🧺 Storage Basket (Plastic Storage Bins & Baskets)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Storage Basket"?
Storage baskets are ubiquitous household items used for organizing clothes, toys, groceries, and miscellaneous items. In international trade, particularly under the US Harmonized Tariff Schedule (HTSUS), "Plastic Storage Baskets" are NOT a single category. They are split into distinct HS codes based on their structure, use case, and whether they are considered "containers" or "household articles."
⚠️ Critical Distinction:
- If the basket is designed to hold other goods (a container/package) → It likely falls under Chapter 39.23 (Articles for the conveyance or packing of goods).
- If the basket is a standalone decorative or functional item (like a laundry hamper or hanging organizer) → It likely falls under Chapter 39.24 (Table, kitchen, or other household articles).
- Misclassification Risk: Declaring a "Laundry Basket" as a "Storage Container" to get a lower tax rate can trigger customs audits, as the functional design dictates the classification.
📦 2. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description (Summary) | Primary Use Case | Classification Logic |
|---|---|---|---|
3924.10.40.00 |
Plastic hanging storage basket, plastic material, for home organization | Wall-mounted organizers, bathroom hanging nets | Classified as "Household Articles" (Table/Kitchen/Other). Specific subheading for hanging/organizing types. |
3924.90.56.50 |
Plastic hanging storage basket, plastic material, other household plastic articles | General plastic hanging organizers not fitting specific subheads | Classified as "Other Household Articles". Used when the specific 3924.10.40.00 doesn't fully apply but it's clearly for home use. |
3923.10.90.00 |
Plastic storage basket, plastic material, box/box-like other items | Stackable bins, rigid boxes used for storing goods | Classified as "Packing/Conveyance Articles". Treated like a "box" or "crate" rather than a decorative basket. |
3923.90.00.80 |
Plastic storage items, plastic material, for packaging or transport-related storage | Bulk storage totes, industrial-style plastic bins | Classified as "Other Packing/Conveyance Articles". Focuses on the utility of holding/transporting goods. |
3926.90.99.89 |
Laundry basket, plastic material, other plastic articles | Free-standing laundry hampers, decorative baskets | Classified as "Other Plastic Articles". A residual category for items that don't fit "household" (3924) or "packing" (3923) perfectly. |
🔍 Key Insight:
-3924series generally attracts lower tariffs (13.4% - 20.9%).
-3923series attracts significantly higher tariffs (38.0%) because they are viewed as commercial packing materials.
-3926series is a catch-all but results in a medium-high tariff (22.8%).
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Based on current 122 Section and Section 301 policies)
🎯 1. 3924.10.40.00 & 3924.90.56.50 — Household Storage Baskets (Lowest Tax Bracket)
A. 3924.10.40.00 (Hanging/Specific Household)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% (Exempted in this specific subheading per data) |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ No (Section 122 usually applies to all CN imports regardless of value in this context, or requires specific exemption checks) |
📌 Explanation:
- This is the most cost-effective classification for hanging storage items.
- The 10% Section 122 tariff applies to all goods from China under this section.
- No Section 301 means significant savings compared to other plastic goods.
B. 3924.90.56.50 (Other Household)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ No |
📌 Explanation:
- If the product doesn't fit3924.10.40.00precisely, it falls here.
- The 7.5% Section 301 is the main differentiator. Always try to qualify for3924.10.40.00if the design allows (e.g., explicit hanging features).
🎯 2. 3926.90.99.89 — Laundry Baskets (Medium Tax Bracket)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ No |
📌 Explanation:
- Laundry baskets are often classified here because they are "freestanding" and not strictly "table/kitchen" household items (3924).
- Higher base tariff (5.3%) and Section 301 apply.
🎯 3. 3923.10.90.00 & 3923.90.00.80 — Packing/Transport Storage (Highest Tax Bracket)
A. 3923.10.90.00 (Boxes/Crates)
B. 3923.90.00.80 (Other Packing)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption | ❌ No |
📌 Explanation:
- CRITICAL WARNING: If you declare a plastic bin as a "Storage Basket" but it looks like a "Box" or "Crates" used for bulk packaging, Customs may reclassify it to3923.
- The 25% Section 301 surcharge is massive. This classification is financially dangerous for retail-oriented storage products.
🛠️ 4. Practical Clearance Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| ✅ Product Photos | ✔️ | Show hanging hooks (for 3924) vs. rigid box shape (for 3923). |
| ✅ Product Specification Sheet | ✔️ | Clearly state "For Home Organization" or "Laundry Use." Avoid words like "Industrial Packaging." |
| ✅ Commercial Invoice | ✔️ | Description must match the HS Code logic (e.g., "Plastic Hanging Organizer" vs. "Plastic Storage Box"). |
| ✅ Structure Diagram | ✔️ | For complex baskets, show how it hangs or folds. |
| ✅ Material Declaration | ✔️ | Confirm 100% Plastic to ensure Chapter 39. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Hanging = Household (3924), Box = Packing (3923)!"
| Scenario | Correct HS Code | Wrong HS Code | Consequence |
|---|---|---|---|
| Basket has hanging loops/holes | 3924.10.40.00 (13.4%) |
3923.10.90.00 (38.0%) |
Loss of 24.6% in tax if misclassified. |
| Freestanding Laundry Hamper | 3926.90.99.89 (22.8%) |
3924.10.40.00 (13.4%) |
Potential audit if deemed "Household" vs "Other." |
| Rigid Stackable Bin (like Rubbermaid) | 3923.10.90.00 (38.0%) |
3924.90.56.50 (20.9%) |
Customs may downgrade to 3923 if it looks like packaging. |
| Generic "Plastic Container" | Risky | Ambiguous | High risk of seizure or forced reclassification. |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Custom Baskets | Provide the end-user manual. If it shows use in a closet/bathroom, argue for 3924. |
| Set of Baskets + Hanging Rod | Declare the set as the main item. If the rod is integral, it supports 3924 classification. |
| Bamboo/Plastic Mix | If plastic is the predominant material by weight, still Chapter 39. If bamboo is key, it may fall under Chapter 46 (Basketware), changing the tariff entirely. Check composition! |
| Small vs. Large | Size alone doesn't dictate HS. A large plastic bin is still 3923 if it's a box. A small hanging net is 3924. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% (Section 122 only) | None specific | Lowest risk/tax if hanging design. |
| 🇺🇸 USA | 3923.10.90.00 |
38.0% (301 + 122) | None specific | Highest tax. Avoid if possible. |
| 🇪🇺 EU | 3924.10 | 0% - 2% | CE/RoHS | No Section 301/122 equivalent. |
| 🇨🇳 China | 3924.10 | 5.3% | N/A | Import duty to China. |
| 🇬🇧 UK | 3924.10 | 0% - 2% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- The US market is the most tax-sensitive for these items due to Section 301 and Section 122.
- Design is Destiny: Ensure your product has visible "hanging" or "organizer" features to qualify for the 13.4% rate (3924.10.40.00) instead of the 38.0% rate.
📌 6. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring a rigid, stackable plastic bin as a "Hanging Basket" to get 13.4% tax.
👉 Consequence: Customs sees no hanging holes → Reclassifies to 3923 → Back taxes of 24.6% + penalties.
❌ Mistake 2: Using vague terms like "Plastic Container" on the Invoice.
👉 Consequence: Customs officer uses their discretion → Likely picks the highest rate (3923 at 38.0%) or requests more info, causing delays.
❌ Mistake 3: Ignoring Section 122 (10%).
👉 Consequence: Many importers forget this surcharge. Even if Section 301 is 0%, you still owe 10% + base.
✅ Correct Approach:
"Plastic Hanging Storage Basket with Hooks, for Bathroom/Closet Use, Model XYZ"
🎯 7. Conclusion: Precise Classification Saves Thousands!
🎯 Remember the Mantra:
🔹 "Hanging Hooks = 13.4% (Best)"
🔹 "Free Standing = 22.8% (Medium)"
🔹 "Box Shape = 38.0% (Worst)"
🔹 "HS Code determines Profit Margin!"
📌 Pro Tip:
If your product design is ambiguous (e.g., can hang OR stack), add hanging features (holes, loops, hooks) to legally qualify for the 3924 category. This simple design tweak can save you 24.6% in taxes.
📣 Immediate Action:
📞 Consult with a customs broker + Provide product photos + Highlight hanging features in your description.
🚀 Let your storage baskets pass through US Customs smoothly and profitably!
✨ Professional clearance starts with accurate classification!
💼 Every percent of tax 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。