Toothbrush Cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6911900010 | 22.9% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🪥 Toothbrush Cup Rack (Plastic Bathroom Accessory)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand the "Toothbrush Cup"?
A plastic toothbrush cup rack is a common bathroom accessory. In international trade, its classification depends heavily on its material, specific use, and structural form. While it seems simple, misclassification can lead to significant tariff differences (from 13.4% to 22.9%).
⚠️ Key Distinction Points:
- If classified as Porcelain/Ceramic (even if mistaken for plastic due to glaze) → High tax due to "catch-all" ceramic categories.
- If classified as General Plastic Household Item → Lower base duty, but subject to Section 301/IEEPA penalties.
- If classified as Furniture/Part Accessory → Higher base duty.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the possible HS Codes for Plastic Toothbrush Cup Racks:
| HS Code | Product Description | Category/Application | Total Tax Rate |
|---|---|---|---|
6911.90.00.10 |
Porcelain/Biodegradable Misclassification: Likely misidentified as porcelain washroom accessories (catch-all). | Washroom accessories (Ceramic/Crockery) | 22.9% |
3924.10.40.00 |
Plastic Tableware/Household Item: Specific sub-category for plastic tableware or similar household articles. | Home/Bathroom Accessories | 13.4% |
3926.30.50.00 |
Plastic Fittings/Furniture Parts: Classified as fittings or accessories for furniture/vehicles. | Furniture/Vehicle Accessories | 22.8% |
3926.90.99.89 |
Other Plastic Articles: Unspecified plastic supports/stands (Catch-all for plastic). | Unspecified Plastic Goods | 22.8% |
3924.90.56.50 |
Other Plastic Household Articles: General plastic home items, not specifically tableware. | Home/Bathroom Accessories | 20.9% |
🔍 Critical Observation:
- The lowest total tax (13.4%) is for3924.10.40.00.
- The highest total tax (22.9%) is for6911.90.00.10(due to high base + Section 301).
- Most plastic classifications (3926.x) result in 22.8% due to a 5.3% base duty.
💰 Part 3: 2026 Latest Tariff Rate Details (Detailed Breakdown)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Includes Section 301 and IEEPA duties.
🎯 1. 3924.10.40.00 —— Optimal Choice: Plastic Household/Tableware
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Duty (Add-on) | 0.0% (List 4A exemption or low tier) |
| IEEPA / Section 122 Duty | +10% |
| Total Effective Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ No (Section 301/IEEPA duties generally not exempted in standard de minimis for China origin under current rules, though policies evolve; assume applicable). |
| Legal Path | USITC:3924.10.40.00 + IEEPA:10% |
📌 Explanation:
- This is the most cost-effective classification for plastic toothbrush cups.
- Base Duty (3.4%) is low for plastic household goods.
- Section 301 is 0%, which is rare for China-origin plastics, making this category highly advantageous.
- Only the 10% IEEPA duty applies.
🎯 2. 3926.30.50.00 & 3926.90.99.89 —— Alternative: Plastic Parts/Other Articles
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Duty (Add-on) | +7.5% |
| IEEPA / Section 122 Duty | +10% |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| Legal Path | USITC:3926.30.50.00 / 3926.90.99.89 + Section 301:7.5% + IEEPA:10% |
📌 Explanation:
- Base Duty (5.3%) is higher than tableware.
- Section 301 (7.5%) is added, likely due to being classified as "other plastic articles" or "fittings."
- Total 22.8% is significantly higher than the optimal 13.4%.
🎯 3. 6911.90.00.10 —— Risk: Misclassification as Ceramic/Porcelain
| Item | Content |
|---|---|
| Base Duty | 5.4% |
| Section 301 Duty (Add-on) | +7.5% |
| IEEPA / Section 122 Duty | +10% |
| Total Effective Tax Rate | 22.9% |
| Legal Path | USITC:6911.90.00.10 + Section 301:7.5% + IEEPA:10% |
📌 Explanation:
- If customs determines the product is porcelain (or mislabels plastic as ceramic), the tax is 22.9%.
- This is not optimal and carries high risk of re-classification penalties if the material is actually plastic.
🎯 4. 3924.90.56.50 —— General Plastic Household Items
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Duty (Add-on) | +7.5% |
| IEEPA / Section 122 Duty | +10% |
| Total Effective Tax Rate | 20.9% |
| Legal Path | USITC:3924.90.56.50 + Section 301:7.5% + IEEPA:10% |
📌 Explanation:
- Base duty is low (3.4%), but Section 301 (7.5%) applies, bringing the total to 20.9%.
- Better than3926but worse than3924.10.
🛠️ Part 4: Customs Clearance Practical Advice (Risk Avoidance Guide)
✅ 1. Material Verification is Critical
| Scenario | Recommendation |
|---|---|
| Pure Plastic | Must classify under HS 39xx. Do not use 6911 (ceramic). |
| Plastic with Ceramic Coating | If the structural core is plastic, argue for HS 3924. If it’s primarily ceramic with plastic parts, customs may still insist on 6911. |
| Set (Cup + Holder) | Declare as Plastic Household Articles (3924) if the set is primarily plastic. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Plastic Cup, Not Ceramic! Declare 3924.10 for 13.4%!"
| Case | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Plastic Toothbrush Cup Rack | 3924.10.40.00 |
6911.90.00.10 |
Tax jumps from 13.4% to 22.9% + Penalty Risk |
| Plastic Cup + Stand (One Piece) | Single Item 3924.10.40.00 |
Split into 3926 (stand) + 3924 (cup) |
Over-taxation & Complexity |
| Wooden/Bamboo Cup | Incorrectly declared as Plastic | 3924.10.40.00 |
Severe Penalty (Material Mismatch) |
✅ 3. Documentation Checklist
| Document | Requirement |
|---|---|
| Product Photos | Clear images showing material (shiny/matte plastic texture), not ceramic. |
| Material Certificate | Proof of material (e.g., PP, ABS, PVC) from manufacturer. |
| Commercial Invoice | Clearly state: "Plastic Toothbrush Cup Rack, Model XYZ, Material: PP" |
| Packing List | Indicate quantity and weight. |
📌 Part 5: Cost Optimization Strategy
🏆 Best Case Scenario
- HS Code:
3924.10.40.00 - Total Tax: 13.4%
- Why: Low base duty (3.4%) + No Section 301 (0%) + IEEPA (10%).
- Action: Ensure product is pure plastic and marketed as "Plastic Household Article" or "Plastic Tableware".
⚠️ Worst Case Scenario
- HS Code:
6911.90.00.10or3926.30.50.00 - Total Tax: 22.8% - 22.9%
- Why: Higher base duty (5.3%-5.4%) + Section 301 (7.5%) + IEEPA (10%).
- Action: Avoid describing the product as "fittings" or "ceramic-like."
🌍 Part 6: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Est. Total Tax (China Origin) | Remarks |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% | Best option due to 0% Section 301 |
| 🇺🇸 USA | 3926.30.50.00 |
22.8% | Higher tax if misclassified |
| 🇪🇺 EU | 3924.10 or 3926 |
Varies (0-4%) | No Section 301/IEEPA. Trade wars not applicable. |
| 🇨🇳 China | 3924.10 |
5-10% | Import duty depends on China's tariff schedule. |
📌 Conclusion:
- For US imports,3924.10.40.00is the gold standard for plastic toothbrush cups.
- Always provide material proof to avoid misclassification into6911(ceramic) or3926(higher tax).
🎯 Part 7: Conclusion & Action Plan
🎯 Remember the Mantra:
🔹 "Plastic is Key! Declare 3924.10 for 13.4%! Avoid 6911 & 3926!"
🔹 "Material Proof Saves Money!"
✅ Immediate Actions:
1. Confirm Material: Ensure the product is 100% plastic.
2. Correct HS Code: Use 3924.10.40.00 for US customs.
3. Documentation: Attach Material Certification to your invoice.
4. Consult Broker: If the product has mixed materials (e.g., plastic cup + metal holder), consult a customs broker to determine the "essential character."
📣 Pro Tip:
If your product is OEM for a US brand, ensure the branding doesn't imply "ceramic" or "porcelain" style to avoid customs confusion.
Save 9.5% tax by choosing the right HS code!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved in Duties 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。