Virus Tray
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326903500 | 92.8% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
商品图片
AI分析
🦠 Virus Tray (Portable Iron/Steel Containers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Virus Tray"?
In the context of international trade and HS Code classification, a "Virus Tray" is not a scientific or medical term. Based on the provided data, it refers to small, portable containers made of iron or steel, typically designed to be carried on the person, in a pocket, or in a handbag.
⚠️ Critical Distinction:
The classification depends entirely on material and portability.
- If it is a steel/iron container designed for personal carry (like a pocket tin, small cosmetic tin, or pill box) → It falls under 7326.90.35.00.
- If it is a generic steel article that does not fit the "carried on person" description (e.g., a larger storage box, industrial tray, or fixed container) → It may fall under 7326.90.86.88.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Portability |
|---|---|---|---|
7326.90.35.00 |
Other articles of iron or steel: Other: Other: Containers of a kind normally carried on the person, in the pocket or in the handbag | Small pocket tins, cosmetic steel cases, portable pill containers, small tool tins | ✅ Yes (Personal Carry) |
7326.90.86.88 |
Other articles of iron or steel: Other: Other: Other: Other | Generic steel containers, industrial trays, storage boxes not meant for pocket carry | ❌ No (General Use) |
🔍 Key Reminder:
- 7326.90.35.00 is HIGHLY SPECIFIC. It only applies if the item is small enough to be normally carried in a pocket or handbag.
- 7326.90.86.88 is a "Catch-All" for other steel articles. If your "Virus Tray" is larger, heavier, or not designed for pocket carry, it likely falls here.
- Material Check: Both codes apply to iron or steel. Non-metal trays (plastic, wood) are excluded.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates (as per provided data)
🎯 1. 7326.90.35.00 —— Portable Steel Containers (Pocket/Handbag)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% (Base rate for this specific subheading) |
| Steel, Aluminum, Copper Surcharge | +50% (Under the "Steel, Aluminum, Copper Products Additional Tariff" policy) |
| Total Tariff Rate | 50.0% |
| Tax Calculation | CIF Value × 50% |
| De Minimis Exemption Eligible? | ❌ No (High tariff items generally excluded from de minimis benefits) |
| Legal Basis Path | HTS:7326.90.35.00 → Steel Surcharge Policy: 50% |
📌 Explanation:
- The base tariff is 0%, but the 50% additional tariff on steel products applies.
- This results in a total effective rate of 50%.
- Warning: This is a very high tax burden. Importers must calculate costs carefully.
🎯 2. 7326.90.86.88 —— Other Steel Articles (Non-Portable/Generic)
| Item | Content |
|---|---|
| Basic Tariff | 2.9% |
| Additional Tariff (Section 301) | 25.0% |
| Steel, Aluminum, Copper Surcharge | +50% (Under the "Steel, Aluminum, Copper Products Additional Tariff" policy) |
| Total Tariff Rate | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| De Minimis Exemption Eligible? | ❌ No |
| Legal Basis Path | HTS:7326.90.86.88 → Section 301: 25% → Steel Surcharge: 50% |
📌 Note:
- This code has a higher base tariff (2.9%) and a Section 301 surcharge (25%) compared to the portable container code.
- Plus the 50% steel surcharge, the total is 77.9%.
- This is an extremely high tax rate. Misclassification from7326.90.35.00to7326.90.86.88can increase taxes by 27.9 percentage points.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (All Essential)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state dimensions, weight, and material (Iron/Steel) |
| ✅ Photos (with Scale) | ✔️ | Show the item being held in a hand or pocket to prove portability |
| ✅ Commercial Invoice | ✔️ | Must describe as "Steel Container, Portable, for Personal Use" |
| ✅ Packing List | ✔️ | Detail contents, avoid vague terms like "Assorted Goods" |
| ✅ Material Declaration | ✔️ | Confirm 100% Iron/Steel content to trigger/avoid steel surcharge correctly |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Portable = 35.00 (50%); Generic = 86.88 (77.9%)! Describe size, prove pocket-fit!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Small steel tin (fits in pocket) | 7326.90.35.00 + "Pocket Container" |
Declare as "Steel Box" → Risk 77.9% |
| Large steel tray (industrial) | 7326.90.86.88 |
Declare as "Pocket Container" → Smuggling Risk |
| Mixed Materials (Steel + Plastic) | Not covered (Check other HS codes) | Declare as pure steel → Misclassification |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Tins | Provide design files showing size constraints to prove portability |
| "Virus Tray" as Brand Name | Use generic description: "Steel Container" in HS declaration, brand name only on invoice |
| Small Batch Samples | Still subject to 50% or 77.9% tax; no de minimis exemption for high-tariff steel |
| Non-Steel Items | If "Virus Tray" is plastic, it is not in this data; check other HS codes |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7326.90.35.00 |
50.0% | None Specific | High steel surcharge |
| 🇺🇸 USA | 7326.90.86.88 |
77.9% | None Specific | Highest tax tier |
| 🇨🇳 China | 7326.90.35.00 |
~3-5% | CCC (if applicable) | Lower baseline |
| 🇪🇺 EU | 7326.90.35.00 |
0-5% | CE (if electronic) | No steel surcharge |
| 🇬🇧 UK | 7326.90.35.00 |
0-5% | UKCA | Post-Brexit rules |
📌 Conclusion:
- USA is the most expensive market for steel containers due to the 50% steel surcharge.
- EU/UK have much lower tariffs, making them more attractive for export.
- Accurate HS classification is critical in the US to avoid paying 77.9% instead of 50%.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Misclassifying a large steel box as a pocket container
👉 Consequence: Customs audit → Back taxes + penalties (77.9% vs 50%)
❌ Error 2: Using vague descriptions like "Steel Tray" without size proof
👉 Consequence: Customs reclassifies to 7326.90.86.88 (77.9%)
❌ Error 3: Ignoring the 50% steel surcharge in cost calculation
👉 Consequence: Profit margin wiped out by unexpected taxes
❌ Error 4: Declaring non-steel items as steel to match HS code
👉 Consequence: Fraud charges or forced reclassification
✅ Correct Approach:
"Steel Pocket Container, Dimensions: 5cm x 5cm x 2cm, Material: Mild Steel, for Personal Storage, Model VTR-01"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Pocket Fit? 50%! Generic? 77.9%! Steel Surcharge is King!"
🔹 "HS Code Choice = Tax Difference of 27.9%! Declare Accurately!"
📌 Pro Tip:
If your "Virus Tray" can be proven to be normally carried in a pocket or handbag, insist on 7326.90.35.00 to save 27.9% in taxes. Provide size photos and dimension specs to customs.
📣 Immediate Action:
📞 Consult a customs broker + Provide dimensional proof + Apply for Advance Ruling if unsure.
🚀 Clear customs smoothly, reduce tax burden, maximize profit!
✨ Professional clearance starts with precise classification!
💼 Every percentage point of tax matters!
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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。