Travel Mug
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7323999030 | 88.4% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 7323930080 | 62.0% | CN | US | 官方文档 |
| 6911108010 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
☕ Travel Mug (Portable Drinkware)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Travel Mugs"?
A Travel Mug is a portable container primarily designed for holding beverages, typically featuring a lid to prevent spills. In international trade, classification depends heavily on the material composition and intended use. They generally fall under kitchen or tableware categories.
⚠️ Key Distinction:
- If made of Stainless Steel → Classified under Chapter 73 (Articles of Iron or Steel);
- If made of Plastic → Classified under Chapter 39 (Plastics and Articles Thereof);
- If made of Ceramic/Glass → Classified under Chapter 69 (Ceramic Products).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
7323.99.90.30 |
Based on metal (stainless steel) or plastic, used as a container for drinks, fitting kitchen/tableware categories. | Stainless Steel / Plastic | 88.4% | Base: 3.4% Added: 25.0% Section 122 (Steel/Aluminum/Copper): 50% |
3924.10.40.00 |
Based on plastic material, matching tableware or household goods usage. | Plastic | 13.4% | Base: 3.4% Added: 0.0% Section 122: 10% |
7323.93.00.80 |
Based on stainless steel, serving as household utensils, fitting the "other items" catch-all logic. | Stainless Steel | 62.0% | Base: 2.0% Added: 0.0% Section 122 (Steel/Aluminum/Copper): 50% |
6911.10.80.10 |
Based on ceramic or glass material, matching attributes for food/drink contact tableware/kitchenware. | Ceramic / Glass | 38.3% | Base: 20.8% Added: 7.5% Section 122: 10% |
🔍 Important Note:
- The Stainless Steel category faces the highest potential tax burden (up to 88.4%) due to specific steel/aluminum/copper surcharges.
- Plastic mugs offer the lowest tax rate (13.4%), avoiding the heavy steel surcharges.
- Ceramic/Glass mugs have moderate taxes but include a high base tariff.
💰 III. Detailed Tariff Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by Section 122 context)
✅ Effective Time: Current 2026 Trade Rules
🎯 1. 7323.99.90.30 —— Stainless Steel/Plastic Travel Mug (High Tax Bracket)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 (Added Tariff) | +25.0% |
| Section 122 (Steel/Al/Cu Surcharge) | +50% |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value × 88.4% |
| De Minimis Exemption | ❌ Not Eligible (High tax threshold usually blocks this) |
| Legal Basis Path | HTS:7323.99.90.30 → Section 301 Footnote → Section 122 Statutory Authority |
📌 Explanation:
- This HS code triggers the Section 122 tariff, which specifically targets steel, aluminum, and copper products.
- Combined with the standard 25% Section 301 tariff and 3.4% base, the total duty is extremely high.
- Risk Alert: Declaring a stainless steel mug under this code can drastically reduce profit margins. Consider alternative classifications if possible.
🎯 2. 3924.10.40.00 —— Plastic Travel Mug (Lowest Tax Bracket)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 (Added Tariff) | 0.0% (Exempt/Zero for this subheading) |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ✅ Potentially Eligible (Subject to de minimis limits) |
| Legal Basis Path | HTS:3924.10.40.00 → Section 301 Exemption List |
📌 Strategy:
- Plastic mugs avoid the heavy steel surcharge.
- The 0% Section 301 component makes this the most cost-effective option for US import.
- Ensure material is 100% plastic or predominantly plastic to qualify.
🎯 3. 7323.93.00.80 —— Stainless Steel Household Utensil (Medium-High Tax)
| Item | Detail |
|---|---|
| Base Tariff | 2.0% |
| Section 301 (Added Tariff) | 0.0% |
| Section 122 (Steel/Al/Cu Surcharge) | +50% |
| Total Tax Rate | 62.0% |
| Tax Calculation | CIF Value × 62.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTS:7323.93.00.80 → Section 122 Statutory Authority |
📌 Note:
- While the base and Section 301 rates are lower, the 50% Section 122 surcharge remains a significant burden.
- This classification is often a "catch-all" for stainless steel kitchenware not specifically listed elsewhere.
🎯 4. 6911.10.80.10 —— Ceramic/Glass Travel Mug (Moderate Tax)
| Item | Detail |
|---|---|
| Base Tariff | 20.8% |
| Section 301 (Added Tariff) | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible (High base tariff) |
| Legal Basis Path | HTS:6911.10.80.10 → Section 301 & 122 Adjustments |
📌 Observation:
- Ceramic/Glass mugs have a higher base tariff (20.8%) compared to steel/plastic.
- However, they avoid the 50% steel surcharge, keeping the total significantly lower than stainless steel options.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Document Checklist (Essential)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Must clearly state material composition (e.g., "18/8 Stainless Steel" vs. "BPA-Free Plastic"). |
| ✅ Product Photos | ✔️ | Clear images of the mug, lid mechanism, and interior lining. |
| ✅ Commercial Invoice | ✔️ | Must specify "Travel Mug" or "Drink Container," not vague terms like "Kitchenware." |
| ✅ Country of Origin Certificate | ✔️ | Critical for determining Section 301 applicability. |
| ✅ Material Declaration | ✔️ | Explicitly declare if any parts are steel, plastic, or ceramic to avoid misclassification audits. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Material Matters! Declare Accurately to Avoid Penalties!"
| Scenario | Correct HS Code | Risk of Misclassification |
|---|---|---|
| Stainless Steel Mug | 7323.99.90.30 or 7323.93.00.80 |
❌ High Risk: If declared as plastic, customs may reclassify and levy back taxes + penalties (88.4% vs. 13.4%). |
| Plastic Mug | 3924.10.40.00 |
✅ Safe: Low tax rate. Ensure no metal parts (e.g., steel lids) are misinterpreted as the primary material. |
| Ceramic Mug | 6911.10.80.10 |
⚠️ Medium Risk: If mixed material (e.g., plastic handle), customs may shift classification to plastic or steel depending on component value. |
| Mixed Material Mug | Varies | ❌ Complex: If >50% by value is steel, steel rules apply. If >50% plastic, plastic rules may apply. Get a Pre-Ruling. |
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Stainless Steel with Plastic Lid | If the steel body is the primary value/function, it likely falls under HS 7323. Do not declare as plastic. |
| Double-Wall Vacuum Insulation | This is a hallmark of stainless steel travel mugs. Declaring as "simple plastic cup" is fraud. |
| Branded vs. Generic | Brand does not affect HS Code, but ensures accurate commercial invoice description. |
| Small Gifts (De Minimis) | Plastic mugs under $800 may qualify for de minimis exemption (depending on current US policy), but Steel/Ceramic mugs (high tax) usually do not. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Total Tax (CN Origin) | Key Considerations |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | Best option due to 0% Section 301 on this subheading. |
| 🇺🇸 USA | 7323.99.90.30 (Steel) |
88.4% | Avoid if possible. High Section 122 + 301 duties. |
| 🇨🇳 China | 7323.99.90.30 |
~6.5% (Import Duty) | Low import duty, but focus on export clarity. |
| 🇪🇺 EU | 7323.99.90 |
~15-20% | No Section 301/122. VAT applies separately. |
| 🇬🇧 UK | 7323.99.90 |
~15% | Post-Brexit rules apply. No US-style surcharges. |
📌 Conclusion:
- For US Imports, Plastic Travel Mugs are significantly more cost-effective than Stainless Steel.
- Stainless Steel mugs face punitive tariffs (88.4%), making them less competitive unless sold at a premium.
- Ceramic/Glass offers a middle ground but has a higher base tariff.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a Stainless Steel Mug as "Plastic Kitchenware"
👉 Consequence: Customs detects steel via X-ray or physical inspection. Back taxes of 75% difference + fines!
❌ Mistake 2: Ignoring the "Section 122" Steel Surcharge
👉 Consequence: Unexpected bill of 88.4% instead of the expected 25-30%. Profit margin wiped out.
❌ Mistake 3: Vague Description "Metal Cup"
👉 Consequence: Customs may classify under the highest duty subheading within Chapter 73. Be specific: "Stainless Steel Travel Mug."
✅ Best Practice:
"Stainless Steel Vacuum Insulated Travel Mug, 16oz, Model ABC, Origin: China, HS Code: 7323.99.90.30"
🎯 VII. Conclusion: Smart Classification, Maximize Profit!
🎯 Remember the Key Takeaway:
🔹 "Plastic is King in the US Market (13.4%); Steel is the Heavyweight Champion (88.4%)."
🔹 "Always verify material composition to avoid Section 122 penalties."
🔹 "Get a Pre-Ruling for mixed-material mugs to clarify primary character."
📌 Pro Tip:
If you are importing Stainless Steel Mugs, consider:
1. Sourcing from non-China countries (e.g., Vietnam, Thailand) to avoid Section 301/122 surcharges.
2. Applying for an Exclusion under Section 301 (if applicable).
3. Re-evaluating Product Design: Can the body be plastic with a steel liner? (Check primary material rules).
📣 Immediate Action:
📞 Consult a Customs Broker for Section 122 applicability.
📄 Ensure your Commercial Invoice precisely matches the HS Code Description.
🚀 Optimize your supply chain to choose the lowest-tax material class!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on the Decimal Point!
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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。