Toolbox
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4415109000 | 45.7% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4415103000 | 35.0% | CN | US | 官方文档 |
| 8205906000 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🧰 Toolbox (Tool Cases & Sets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: What Exactly Is a "Toolbox"?
A Toolbox, in the context of international trade and customs classification, is not just a "box." It is defined by its material, structure, and primary function. It serves as a container for tools, parts, or accessories. The key to correct classification lies in distinguishing between:
- Wooden Cases: Rigid, often lidded containers made primarily of wood.
- Plastic Cases: Molded or assembled containers made primarily of plastics (PP, ABS, Nylon, etc.).
- Tool Sets: If the box contains tools (like pliers, wrenches), the classification shifts entirely to the tools themselves (e.g., Chapter 82), not the container.
⚠️ Critical Distinction:
- If the item is an empty container → Classified by Material (Wood vs. Plastic).
- If the item is a set of tools in a case → Classified as the Tools (e.g.,8205.90), and the box is considered incidental packaging.
- Do not classify a plastic tool case as "wooden" or vice versa. Material dictates the Chapter.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data for Toolboxes, here are the four most relevant HS Codes for Empty Containers (cases/crates/boxes):
| HS Code | Product Description | Applicable Scenario | Material Structure |
|---|---|---|---|
4415.10.90.00 |
Wooden packing cases, crates, drums, and similar packings; not specifically provided for | Generic wooden boxes, unlined wooden cases, shipping crates | ✅ Wood |
3926.30.50.00 |
Other articles of plastics: Other | Generic plastic containers, non-specific plastic tool boxes | ✅ Plastic |
3926.90.99.89 |
Other articles of plastics and articles of other materials of heading 3926: Other | Plastic toolboxes not specifically listed elsewhere (e.g., molded hard cases) | ✅ Plastic |
4415.10.30.00 |
Wooden packing cases, crates, drums, and similar packings: With lids | Wooden crates/boxes specifically designed with lids (common for tools) | ✅ Wood |
🔍 Key Reminder:
-4415.10.90.00and4415.10.30.00are for Wood.30.00is for those with lids;90.00is a catch-all for other wooden packing. -3926.30.50.00and3926.90.99.89are for Plastic.30.50is a general "other plastics" category;99.89is the "other plastics" catch-all. - ⚠️ WARNING: If your product is a "Tool Set" (tools inside) (e.g., a hammer and wrench in a plastic case), it MUST be classified under Chapter 82 (Articles of Iron or Steel), NOT Chapter 39 or 44. The data provided includes8205.90.60.00for this scenario.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharge Policies)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: 2025 November 10 (including subsequent imports)
✅ Target Market: US Importers
🎯 1. Wooden Toolboxes (HS Code: 4415.10.90.00 & 4415.10.30.00)
Wooden packaging materials face the highest tariffs due to Section 301 and IEEPA surcharges.
A. 4415.10.90.00 – Wooden Packing Cases (Other/General)
| Item | Content |
|---|---|
| Base Rate | 10.7% |
| Section 301 Surcharge | +25.0% |
| IEEPA Section 122 Surcharge | +10.0% |
| Total Tax Rate | 45.7% |
| Tax Calculation | CIF Value × 45.7% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | Base Tariff: 10.7% → Sec 301: 25% → IEEPA: 10% |
📌 Explanation:
- Wood packaging is heavily taxed to protect domestic wood industries and as a geopolitical tariff measure. - Total 45.7% is extremely high. Ensure your cost model accounts for this.
B. 4415.10.30.00 – Wooden Packing Cases (With Lids)
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Section 122 Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | Base Tariff: 0% → Sec 301: 25% → IEEPA: 10% |
📌 Explanation:
- Wooden cases with lids have a lower base rate (0%) compared to generic wooden crates (10.7%). - Savings: This code saves 10.7% in base duties, but the 35% total is still significant.
🎯 2. Plastic Toolboxes (HS Code: 3926.30.50.00 & 3926.90.99.89)
Plastic cases are significantly cheaper to import than wooden ones, but still subject to US tariffs.
A. 3926.30.50.00 – Other Plastic Articles (General)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 Surcharge | +7.5% |
| IEEPA Section 122 Surcharge | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | Base Tariff: 5.3% → Sec 301: 7.5% → IEEPA: 10% |
📌 Explanation:
- This is a moderate tariff. Plastic is less politically sensitive than wood in this context. - Total 22.8% is the standard rate for many generic plastic consumer goods.
B. 3926.90.99.89 – Other Plastic Articles (Catch-all)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 Surcharge | +7.5% |
| IEEPA Section 122 Surcharge | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Basis Path | Base Tariff: 5.3% → Sec 301: 7.5% → IEEPA: 10% |
📌 Explanation:
- Same rate as3926.30.50.00. Use this if the specific plastic type isn't covered in3926.30.
🎯 3. Tool SETS (HS Code: 8205.90.60.00)
⚠️ CRITICAL: If your product is a set of tools (e.g., 10-piece wrench set) in a case, it is NOT a toolbox. It is a tool set.
8205.90.60.00 – Tool Sets
| Item | Content |
|---|---|
| Base Rate | Variable (Duty applies to the tools inside) |
| Section 301 Surcharge | +25.0% |
| IEEPA Section 122 Surcharge | +10.0% |
| Total Tax Rate | Variable + 35% |
| Description | "The rate of duty applicable to that article in the set subject to..." |
| Legal Basis Path | Sec 301: 25% → IEEPA: 10% → Base Rate of Tool |
📌 Explanation:
- You must determine the HS code of the most significant tool inside the set. - The box/case is ignored for classification; the tools dictate the tariff. - Add 35% (25% + 10%) on top of the tool's base rate.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state: Material (Wood/Plastic), Dimensions, Weight, Empty or Full? |
| ✅ Material Declaration | ✔️ | Explicitly state: "100% Solid Wood" or "Polypropylene Plastic". |
| ✅ Photos (Clear) | ✔️ | Show structure: Lids? Handles? Locks? Interior lining? |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code. E.g., "Empty Wooden Toolbox" vs. "Tool Set with Case". |
| ✅ Packing List | ✔️ | Detail contents: Is it empty? If not, list each tool. |
| ✅ Fumigation Certificate | ✔️ | Required for Wood: If using solid wood, IPPC fumigation stamp is mandatory to avoid rejection. |
✅ 2. Declaration Tips (Key Rules)
🔥 “Material First, Lids Matter, Sets Are Tools!”
| Scenario | Correct HS Code | Wrong Way | Result |
|---|---|---|---|
| Empty Wooden Box (No Lid) | 4415.10.90.00 |
4415.10.30.00 |
Overpayment (10.7% vs 0% base) |
| Empty Wooden Box (With Lid) | 4415.10.30.00 |
4415.10.90.00 |
Overpayment (0% base vs 10.7% base) |
| Empty Plastic Box | 3926.30.50.00 or 3926.90.99.89 |
4415... |
Rejected (Wrong Material) |
| Tool Set (Tools Inside) | 8205.90.60.00 (varies) |
3926... or 4415... |
Severe Penalty (Misclassification of Tools) |
| OEM Plastic Case | 3926.30.50.00 |
3926.90.99.89 |
Minor difference, but 30.50 is preferred for standard articles |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Composite Material (Wood frame + Plastic lid) | Usually classified by dominant material. If wood >50% by weight/value → Wood HS Code. |
| Fumigation for Wood | If importing wooden toolboxes, ensure IPPC stamp is visible. Without it, US Customs (CBP) will reject the shipment. |
| "Tool Set" Definition | If the box contains tools that are used together for a task (e.g., repair kit), it is a set. If it contains spare parts only, it may be classified as parts (Chapter 73/82). |
| Branded vs. Generic | Brand does not affect HS Code. Only Material and Function matter. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4415.10.30.00 (Wood) / 3926.30.50.00 (Plastic) |
35% (Wood w/ Lid) 22.8% (Plastic) |
N/A | High surcharges due to Sec 301 & IEEPA. |
| 🇨🇳 China | 4415.10.90.00 / 3926.30.50.00 |
5-10% | N/A | Lower base rates, no US surcharges. |
| 🇪🇺 EU | 4415.10.90.00 / 3926.90.99.89 |
1.7% (Wood) 4.5% (Plastic) |
CE (if electronic) | No Section 301 tariffs. Standard MFN rates. |
| 🇬🇧 UK | 4415.10.90.00 / 3926.90.99.89 |
2.4% (Wood) 4.5% (Plastic) |
UKCA | Post-Brexit tariffs. No US-style surcharges. |
📌 Conclusion:
- USA is the most expensive market for toolboxes due to 35% and 22.8% effective rates. - EU/UK/China are significantly cheaper (under 5%). - Plastic is always cheaper than Wood in the US market (22.8% vs 35%).
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Tool Set as an Empty Plastic Case (3926...)
👉 Consequence: CBP reclassifies as Tools (8205...) → Back taxes + Penalties. Tools often have higher base rates.
❌ Error 2: Using Unfufumigated Wood for US Import
👉 Consequence: Shipment Detained/Destroyed at port. No entry possible without IPPC stamp.
❌ Error 3: Confusing 4415.10.90.00 (No Lid) with 4415.10.30.00 (With Lid)
👉 Consequence: Paying 10.7% extra on base duty unnecessarily. Always check if the box has a lid.
✅ Correct Declaration Example:
"Empty Wooden Toolbox with Lid, 12 Inches, Made of Plywood, Not Containing Tools"
→ HS Code:4415.10.30.00(Tax: 35%)
🎯 VII. Conclusion: Professional Declaration, Save Money, Ensure Compliance!
🎯 Remember the Rules:
🔹 "Wood needs Fumigation, Plastic needs Classification."
🔹 "Lids save 10.7% base duty on Wood."
🔹 "Tools inside = Tools Classified, not Box."
🔹 "Plastic is 22.8%, Wood is 35% in USA."
📌 Pro Tip:
If you are importing large volumes, consider:
1. Switching to Plastic: Saves ~12% in total tariff compared to wooden cases with lids.
2. Pre-Clearance Ruling: Apply for an ACE Ruling from CBP to confirm HS Code before shipping.
3. Supply Chain Diversification: For the US market, products from Vietnam/Malaysia may have different tariff treatments (though Section 301 often still applies to Chinese-origin components).
📣 Immediate Action:
📞 Contact your freight forwarder with clear photos and material specs.
🚀 Apply for Pre-Ruling if importing over $10,000.
✨ Ensure IPPC Stamp for any wooden products!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent 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。