Toilet Tank
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8481809010 | 37.0% | CN | US | 官方文档 |
| 8481809015 | 37.0% | CN | US | 官方文档 |
| 7326190080 | 87.9% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 3922100000 | 23.8% | CN | US | 官方文档 |
| 3922900000 | 41.3% | CN | US | 官方文档 |
商品图片
AI分析
🚽 Toilet Tank (Toilet Tank Accessories/Parts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 1. Product Definition and Classification: Do You Really Understand "Toilet Tanks"?
In international trade, toilet tanks and their components are classified based on material composition and functionality. The key distinction lies in whether the item is a complete plastic tank or metal/plastic accessories/parts. Misclassification can lead to significant tariff differences, ranging from 23.8% to 87.9%.
⚠️ Critical Distinction:
- Complete Plastic Toilet Tank: If the item is a full tank made primarily of plastic → Classified under Chapter 39.
- Accessories/Parts (Metal/Plastic): If the item is a component (e.g., flapper, fill valve, overflow tube) or an accessory → Classified under Chapter 84 (Parts) or Chapter 73 (Steel/Iron).
- Material Matters: Metal parts are subject to higher "Section 301" style additional duties compared to plastic parts.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Material | Total Tax Rate |
|---|---|---|---|---|
8481.80.90.10 |
Toilet Tank Accessories, classified as parts/components, default inclination to match. | General parts/accessories for flushing systems | Mixed/Unspecified | 37.0% |
8481.80.90.15 |
Toilet Tank Accessories, inferred as plastic or metal based on parts/components rules. | Specific parts like valves or connectors | Plastic or Metal | 37.0% |
7326.19.00.80 |
Toilet Tank Accessories, inferred material as metal or plastic, fits "Other Steel Products" catch-all logic. | Metal/Plastic parts falling under steel products | Metal/Plastic | 87.9% |
7326.90.86.88 |
Toilet Tank Accessories, inferred main component as iron or steel, fits "Other Iron/Steel Products" catch-all. | Iron/Steel fittings, brackets, or heavy parts | Iron/Steel | 87.9% |
3922.10.00.00 |
Plastic Toilet Tank, material is plastic, use is tank, fits sanitary appliances description. | Complete or major plastic tank units | Plastic | 23.8% |
3922.90.00.00 |
Plastic Toilet Tank, material is plastic, use is tank, fits plastic sanitary ware description. | Other plastic sanitary ware tanks | Plastic | 41.3% |
🔍 Key Reminder:
- Plastic Tanks (3922.xxxxxx) generally have lower tariffs than Metal/Steel Parts (7326.xxxxxx).
- Parts under8481are treated as functional components of valves, sitting at a moderate rate of 37.0%.
- Steel/Iron Parts (7326) are subject to the highest additional duties due to specific steel/aluminum tariffs, reaching 87.9%.
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Regime)
🎯 1. 3922.10.00.00 —— Plastic Toilet Tank (Lowest Cost Option)
| Item | Content |
|---|---|
| Base Tariff | 6.3% (ad valorem) |
| Section 301 Additional Tariff | +7.5% (Specific for this subheading) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 23.8% |
| Tax Calculation | CIF Value × 23.8% |
| De Minimis Exemption | ❌ Not Eligible (Standard trade rules apply) |
| Legal Basis Path | USITC:3922.10.00.00 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- This is the most cost-effective classification for plastic tanks.
- The total rate of 23.8% is significantly lower than metal alternatives.
- Ideal for bulk shipments of complete plastic tanks.
🎯 2. 3922.90.00.00 —— Other Plastic Toilet Tanks
| Item | Content |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Additional Tariff | +25.0% (Higher Section 301 rate) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3922.90.00.00 → Section 301: 25% → Section 122: 10% |
📌 Note:
- While still plastic, this subheading incurs a 25% Section 301 tariff, making it more expensive than3922.10.
- Use3922.10if possible for plastic tanks to save 17.5% in taxes.
🎯 3. 8481.80.90.10 & 8481.80.90.15 —— Toilet Tank Accessories (Parts)
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 37.0% |
| Tax Calculation | CIF Value × 37.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:8481.80.90.x0 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- These codes are for functional parts (e.g., flush valves, fill valves).
- The rate is moderate (37.0%).
- Ensure the product is clearly defined as a "part" and not a raw material.
🎯 4. 7326.19.00.80 & 7326.90.86.88 —— Steel/Iron Accessories (Highest Cost)
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Steel/Aluminum/Copper Additional Tariff | +50% |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:7326.xxxxxx → Section 301: 25% → Section 122: 10% → Steel Surcharge: 50% |
📌 Warning:
- This is the most expensive classification.
- The 50% steel surcharge is applied in addition to standard tariffs.
- Only use if the product is indisputably iron/steel and does not fit other categories.
- High Risk: Heavy financial penalty for misclassification.
🛠️ 4. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify Material (Plastic vs. Steel), Function, and Model. |
| ✅ Product Photos | ✔️ | Clear images showing the entire unit, labels, and any brand markings. |
| ✅ Bill of Lading / Air Waybill | ✔️ | Ensure description matches HS Code (e.g., "Plastic Toilet Tank" vs. "Steel Valve"). |
| ✅ Commercial Invoice | ✔️ | Value declaration must be accurate. |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, to check for any preferential treatments (though limited for US-China). |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Plastic Low, Steel High, Parts Middle, Name Accurate, Costs Reduced!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Complete Plastic Tank | 3922.10.00.00 (23.8%) |
Misclassified as Steel → 87.9% |
| Plastic Tank (Other) | 3922.90.00.00 (41.3%) |
No difference in description → Higher rate |
| Flush Valve/Fill Valve | 8481.80.90.10 (37.0%) |
Listed as "Tank" → Delay in inspection |
| Metal Bracket/Fitting | 7326.90.86.88 (87.9%) |
Try to claim plastic → Audit & Penalty |
| Mixed Container | Split Declaration | Mixing plastic and steel in one HS Code → Rejection |
✅ 3. Special Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Tanks | Provide design files to prove material type. |
| Mixed Material Parts | Declare based on principal material. If metal is dominant, 7326 applies. |
| Plastic with Metal Springs | If metal parts are minor accessories, may still qualify for 8481 or 3922, but must be justified. |
| Steel Parts | Be prepared for the 87.9% rate. No easy workaround. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3922.10.00.00 |
23.8% | Lowest for plastic tanks. |
| 🇺🇸 USA | 7326.90.86.88 |
87.9% | Highest for steel parts. |
| 🇪🇺 EU | 3922.10.00.00 |
~0-5% | Lower additional duties, but VAT applies. |
| 🇨🇳 China | 3922.10.00.00 |
~5% | Import duties may vary based on trade agreements. |
📌 Conclusion:
- USA has the most complex tariff structure with significant surcharges.
- Plastic tanks are the most tariff-friendly.
- Steel parts are extremely costly due to the 50% surcharge.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring steel fittings as "plastic accessories"
👉 Consequence: Customs inspection reveals steel → 87.9% tariff applied + penalties.
❌ Mistake 2: Using 3922.90.00.00 when 3922.10.00.00 applies
👉 Consequence: Paying 41.3% instead of 23.8% → 17.5% unnecessary cost.
❌ Mistake 3: Misidentifying parts as "tanks"
👉 Consequence: Customs may reject the declaration or require detailed technical specs → Delays.
❌ Mistake 4: Not specifying material in the description
👉 Consequence: Customs assigns the highest possible rate (steel) by default.
✅ Correct Practice:
"Plastic Toilet Tank, Model XYZ, 20L Capacity, US Patent Pending"
vs.
"Stainless Steel Fill Valve for Toilet Tanks, Part No. ABC"
🎯 7. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Mantra:
🔹 "Plastic is King, Steel is King's Enemy!"
🔹 "HS Code Choice: 23.8% vs 87.9% – Choose Wisely!"
🔹 "Parts are 37%, Tanks are 24% – Don't Mix Up!"
📌 Pro Tip:
If your supplier can produce plastic components instead of metal, or if the tank is fully plastic, always aim for 3922.10.00.00.
If you must import steel parts, budget for 87.9% and consider if alternative materials (plastic, brass) are feasible.
📣 Immediate Action:
📞 Consult with a licensed customs broker + Provide material test reports + Apply for Pre-Ruling if unsure.
🚀 Ensure your supply chain is optimized for the lowest tariff classification.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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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。