Trash Can
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 4202999000 | 55.0% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 3923900012 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🗑️ Trash Can (Vehicle Trash Cans & General Waste Bins)
🌐 HS Code Reference & Customs Clearance Guide | 2024-2025 Tariff Breakdown | Professional Entry Strategy
📌 I. Product Definition & Classification: What Kind of "Trash Can" Are You Importing?
A "Trash Can" is a broad term, but in international trade, its classification depends entirely on Material, Form, and Specific Usage. For Vehicle Trash Cans, the customs authority looks at whether it’s a simple plastic bucket, a textile-covered container, or a metal accessory.
⚠️ Key Differentiator:
- Plastic Bucket/Shaped Item → Likely 3926 or 3923
- Textile/Covered Container → Likely 4202
- Metal Frame/Accessory → Likely 7326
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material/Shape | Applicable Scenario |
|---|---|---|---|
3926.90.99.89 |
Other plastic articles, not elsewhere specified | Plastic, general shape | Plastic trash can that doesn't fit specific "bucket" definitions; general plastic accessory |
3926.90.10.00 |
Plastic barrels, casks, drums, etc. | Plastic, Bucket/Cup Shape | Vehicle trash cans explicitly shaped like a bucket or cup |
4202.99.90.00 |
Other containers and bags of plastic or textile materials | Plastic/Textile, Container Form | Trash cans covered in fabric, leather, or complex composite materials; accessory-style bins |
7326.90.86.88 |
Other articles of iron or steel (not specified) | Metal (Steel/Aluminum/Copper) | Metal frames, wire baskets, or heavy-duty metal vehicle bins |
3923.90.00.12 |
Other articles of plastics for transport/packaging | Plastic, Packaging/Transport Form | Plastic bins designed primarily for transport or storage packaging functions |
🔍 Critical Note:
- If it looks like a cup or bucket and is plastic, it likely falls under 3926.90.10.00.
- If it is a simple plastic part without a specific "bucket" designation, it may fall under 3926.90.99.89.
- Metal variants are significantly more expensive to import due to steel/aluminum tariffs.
💰 III. 2024-2025 Tariff Rate Breakdown (Detailed Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current Trade War Tariffs (Section 301 & 122)
🎯 1. 3926.90.10.00 —— Plastic Bucket-Style Trash Can
(Most Likely for Standard Vehicle Cups/Bins)
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 20.9% |
| Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible (Section 301/122 apply) |
| Legal Path | USITC:3926.90.10.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Analysis:
This is the lowest tax bracket for plastic vehicle trash cans. If your product is clearly a plastic bucket/cup, this is the preferred classification.
🎯 2. 3926.90.99.89 —— Other Plastic Articles
(For Non-Bucket Plastic Shapes)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | USITC:3926.90.99.89 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Analysis:
Slightly higher than the bucket category. Used if the item is a molded plastic part that isn't strictly a "bucket."
🎯 3. 3923.90.00.12 —— Plastic Packaging/Transport Containers
(For Plastic Storage Bins)
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 38.0% |
| Calculation | CIF Value × 38.0% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Analysis:
High Section 301 tariff (25%) makes this expensive. Avoid this code unless the product is explicitly marketed as "packaging" rather than a "container/accessory."
🎯 4. 4202.99.90.00 —— Textile/Covered Containers
(For Fabric-Wrapped or Luxury Car Bins)
| Item | Detail |
|---|---|
| Base Duty | 20.0% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 55.0% |
| Calculation | CIF Value × 55.0% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Analysis:
Very High Tax. Only use if the product is significantly made of textile/leather. Plain plastic bins should not be classified here.
🎯 5. 7326.90.86.88 —— Metal (Steel/Aluminum) Articles
(For Wire Mesh or Metal Frame Bins)
| Item | Detail |
|---|---|
| Base Duty | 2.9% |
| Section 301 Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Steel/Aluminum/Copper Surcharge | +50% |
| Total Tax Rate | 87.9% |
| Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Analysis:
Extremely High Tax. Metal vehicle accessories face massive double/tariff stacking. Strongly avoid this classification for plastic-looking items.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Note |
|---|---|---|
| ✅ Product Photos | ✔️ | Show the item from multiple angles. Clearly show material (plastic vs. metal vs. fabric). |
| ✅ Material Declaration | ✔️ | Specify % composition (e.g., "100% Polypropylene Plastic"). |
| ✅ Product Description | ✔️ | Use precise terms: "Plastic Vehicle Cup Holder/Trash Bin," NOT just "Trash Can." |
| ✅ Commercial Invoice | ✔️ | Match HS Code and description exactly. |
| ✅ Packing List | ✔️ | Include net/gross weight. |
✅ 2. Classification Strategy (Key Mnemonic)
🔥 "Plastic Bucket = 20.9% | Plastic Part = 22.8% | Fabric = 55% | Metal = 87.9%"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Standard Plastic Car Bin | 3926.90.10.00 |
It's a plastic bucket/cup. Lowest tax. |
| Unique Molded Plastic Part | 3926.90.99.89 |
Not a bucket, but plastic. Slightly higher tax. |
| Fabric-Covered Bin | 4202.99.90.00 |
Textile/cover defines the class. High tax. |
| Wire Mesh/Metal Bin | 7326.90.86.88 |
Metal triggers steel/aluminum surcharges. Highest tax. |
✅ 3. Critical Warnings
- ❌ DO NOT classify a plastic bin as
7326just because it has a metal clip. The essential character is plastic. - ❌ DO NOT classify a simple plastic bin as
3923(Packaging) unless it is explicitly a container for transporting other goods, not for use in a car. - ✅ DO provide clear photos to prove it is not a textile product to avoid the 55% tax.
- ✅ DO emphasize the "Vehicle Accessory" function but rely on the Material + Shape for HS code.
🌍 V. Global Market Comparison (2024-2025)
| Market | Recommended HS Code | Est. Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.10.00 |
20.9% | Includes Section 301 & 122 tariffs. |
| 🇺🇸 USA | 7326.90.86.88 |
87.9% | Avoid metal items due to steel tariffs. |
| 🇨🇳 China | 3926.90.10.00 |
5.3% | Import tax only (no Section 301). |
| 🇪🇺 EU | 3926.90.10.00 |
4.5% | Standard duty (no Section 301 equivalent). |
📌 Conclusion:
The US market is the most challenging for Chinese-made trash cans due to Section 301 and Section 122 tariffs. Minimizing material complexity (stick to pure plastic) and clarifying shape (bucket) is the key to keeping costs at 20.9%.
📌 VI. Common Errors & Pitfalls
❌ Error 1: Calling it a "Bag" or "Container" to use 4202
👉 Result: Wrong code → 55% tax instead of 20.9%.
✅ Fix: Be honest. If it's plastic, use 3926.
❌ Error 2: Using 7326 for a plastic bin with a small metal part
👉 Result: 87.9% tax due to steel surcharges.
✅ Fix: Plastic bins are plastic. Provide material breakdown.
❌ Error 3: Vague description "Trash Can"
👉 Result: Customs may classify it as "Other Plastic Article" (3926.90.99.89) at 22.8% or hold it for inspection.
✅ Fix: Use "Plastic Vehicle Trash Bin, Bucket Style."
🎯 VII. Conclusion: Smart Classification Saves Money!
🎯 Remember:
🔹 "Plastic Bucket: 20.9%"
🔹 "Plastic Part: 22.8%"
🔹 "Fabric: 55%"
🔹 "Metal: 87.9%"📌 Pro Tip:
Always provide high-quality photos showing the item is 100% Plastic and has a Bucket Shape. This supports the3926.90.10.00classification and keeps your landed cost manageable.
✨ Accurate Classification = Lower Tariffs = Higher Profit!
💼 Consult a customs broker if your product has mixed materials!
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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。