Waterproof Case
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 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 4016996050 | 37.5% | CN | US | 官方文档 |
| 4016990500 | 20.9% | CN | US | 官方文档 |
| 8517790000 | 67.5% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Waterproof Case (Waterproof Protective Case for Electronic Devices)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One, Product Definition & Classification: Do You Really Know What a "Waterproof Case" Is?
A waterproof case is a protective enclosure designed to shield electronic devices—such as smartphones, tablets, cameras, or drones—from water, dust, shock, and impact. These cases are widely used in outdoor, industrial, marine, and adventure environments.
In international trade, not all waterproof cases are classified the same way. The correct HS Code depends on:
- Material: Plastic? Rubber? Mixed?
- Function: Is it a standalone shell? Or part of a complete device?
- Integration: Does it contain internal electronics or just protection?
⚠️ Critical Distinction: - If it's only a shell (no electronics, no power, no circuitry) → Plastic/Rubber Case - If it's part of a communication device (e.g., a phone case with built-in antenna, battery, or signal processing) → Could be classified as a communication part
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Scenario | Contains Electronics? |
|---|---|---|---|
3926.90.99.89 |
Plastic-made phone case, classified as "other plastic articles" | Standard plastic phone case, no electronics | ❌ No |
3926.90.99.50 |
Plastic-made phone case, classified under "other plastic articles" (catch-all) | Generic plastic case, ambiguous material or use | ❌ No |
4016.99.60.50 |
Rubber or plastic phone case, classified as "other vulcanized rubber articles" | Cases made from rubber-like materials (e.g., TPU, silicone blends) | ❌ No |
4016.99.05.00 |
Vulcanized rubber or plastic phone case, classified as "other household/personal articles" | Cases used for personal protection (e.g., in sports, travel) | ❌ No |
8517.79.00.00 |
Communication equipment parts (case), classified as "other parts" | Case that is integrated with electronics (e.g., smart case with battery, sensors, or connectivity) | ✅ Yes |
🔍 Key Insight: - If your case is just a shell, use 3926.90.99.89 / 3926.90.99.50 or 4016.99.60.50 / 4016.99.05.00. - If it has a battery, Bluetooth, NFC, or connects to a phone, it may be 8517.79.00.00 → much higher tax!
💰 Three, 2026 Latest Tariff Breakdown (With Detailed Duty Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 3926.90.99.89 — Plastic Phone Case (Other Plastic Articles)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not eligible (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: 301-1 → HS: 3926.90.99.89 |
📌 Explanation: - Section 301 (7.5%): Imposed under the U.S. Trade Act of 1974 for unfair trade practices by China. - Section 122 (IEEPA, 10%): Based on the International Emergency Economic Powers Act — applies to goods from China/Hong Kong. - Total: 22.8% — moderate but still significant for high-volume imports.
🎯 2. 3926.90.99.50 — Plastic Phone Case (Catch-All Plastic Article)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.3% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: 301-1 → HS: 3926.90.99.50 |
📌 Note: - This code is used when the case doesn’t fit into a more specific subheading. - Same tax rate as above — 22.8% — so no benefit from using this instead.
🎯 3. 4016.99.60.50 — Rubber or Plastic Phone Case (Other Vulcanized Rubber Articles)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.5% |
| Additional Tariff (Section 301) | +25.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 37.5% |
| Tax Calculation | CIF × 37.5% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: 301-1 → HS: 4016.99.60.50 |
📌 Why So High? - Section 301 tariff jumps to 25% because this category is not classified as "plastic" but as rubber-like material. - Rubber-based cases (e.g., TPU, silicone, rubberized shells) are subject to higher scrutiny under U.S. trade policy. - 37.5% is a major red flag — could make your product uncompetitive.
🎯 4. 4016.99.05.00 — Vulcanized Rubber or Plastic Case (Other Household/Personal Articles)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.4% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 20.9% |
| Tax Calculation | CIF × 20.9% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: 301-1 → HS: 4016.99.05.00 |
📌 Key Point: - This code applies to cases used for personal protection (e.g., in sports, hiking, underwater photography). - Lower than 4016.99.60.50 — only 20.9%. - Best option for rubber/TPU cases used in personal/industrial protection.
🎯 5. 8517.79.00.00 — Communication Equipment Part (Case with Electronics)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Steel/Aluminum/Copper Additional Tariff | +50% (if applicable) |
| Total Effective Duty | 67.5% |
| Tax Calculation | CIF × 67.5% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: 301-1 → HS: 8517.79.00.00 → Section 122: 9903.01.25 |
📌 🚨 WARNING: This is the HIGHEST TAX CATEGORY! - Applies only if your case has electronics: battery, Bluetooth, NFC, LED lights, or built-in signal boosters. - +50% steel/aluminum/copper tariff if the case contains any metal components (e.g., metal frame, magnetic back). - 67.5% total — over 60% tax on top of base cost! - Do not use this code unless your case has real electronics.
🛠️ Four, Customs Clearance Tips (Real-World Pro Advice)
✅ 1. Essential Documentation Checklist (Never Skip!)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material (plastic/TPU/rubber), thickness, IP rating (e.g., IP68), dimensions |
| ✅ Material Composition Report | ✔️ | Prove if it’s plastic only or rubber-based |
| ✅ Product Photos (with label & close-up) | ✔️ | Show no electronics, no battery, no circuitry |
| ✅ Third-Party Test Report | ✔️ | IP68, MIL-STD-810G, drop test, salt spray test |
| ✅ Commercial Invoice | ✔️ | Clearly state: “Plastic Phone Case, Waterproof, No Electronics” |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam, Mexico, or Thailand, may reduce tariffs |
| ✅ Packing List | ✔️ | Show case only — no accessories or devices |
✅ 2.申报技巧 (Declaration Tips) – The Golden Rules
🔥 “Material First, Electronics Last, Name Matters, Tax Drops!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plastic case, no electronics | 3926.90.99.89 or 3926.90.99.50 |
8517.79.00.00 |
67.5% vs 22.8% → +44.7% tax |
| TPU/silicone case, no electronics | 4016.99.05.00 |
4016.99.60.50 |
20.9% vs 37.5% → save 16.6% |
| Case with battery & Bluetooth | 8517.79.00.00 |
3926.90.99.89 |
Severe penalty + seizure |
| Case with metal frame | 8517.79.00.00 |
4016.99.05.00 |
+50% steel tariff → total 67.5% |
✅ 3. Special Cases Handling
| Situation | Recommended Action |
|---|---|
| Case with LED light or sensor | Use 8517.79.00.00 — accept 67.5% |
| Case with magnetic back (for MagSafe) | Must use 8517.79.00.00 — +50% steel tariff applies |
| Case made in Vietnam/Mexico | Apply for IEEPA exemption — 0% tariff |
| OEM/White-label case | Provide design proof — avoid “smart case” labeling |
| Case sold with phone | Do not split — declare as one unit, use case HS Code |
🌍 Five, Global Market Comparison (2026 Updated)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% (China) | FCC, RoHS | 67.5% if electronics |
| 🇨🇳 China | 3926.90.99.89 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3926.90.99.89 |
0% (if CE) | CE, RoHS | No 301/IEEPA |
| 🇦🇺 Australia | 3926.90.99.89 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3926.90.99.89 |
0% | PSE | No附加税 |
📌 Conclusion: - USA is the most aggressive — 22.8% to 67.5% depending on design. - China, EU, Australia, Japan are much friendlier — 5% or less.
📌 Six, Common Mistakes & Pitfalls (Learn from Others’ Failures)
❌ Mistake 1: Calling a TPU case “plastic” but using 4016.99.60.50
👉 Result: 37.5% tax instead of 20.9% → Save 16.6% by using 4016.99.05.00
❌ Mistake 2: Declaring a smart case with battery as 3926.90.99.89
👉 Result: 67.5% tax → seizure, fines, back taxes
❌ Mistake 3: Not showing material proof — only saying “waterproof case”
👉 Result: Customs assumes rubber → higher tax
❌ Mistake 4: Using “phone case” in invoice but including a battery
👉 Result: Classification error → delay or rejection
✅ Correct Labeling:
“Waterproof Plastic Phone Case, IP68 Rated, No Electronics, Model XYZ, TPU Material, FCC & RoHS Certified”
🎯 Seven, Final Verdict: Precision Beats Guesswork!
🎯 Remember the Mantra:
🔹 “Material First, Electronics Last, Name Matters, Tax Drops!”
🔹 “One wrong code = 45% more in taxes — and a customs nightmare!”
📌 Pro Tip:
If your case is made in Vietnam, Mexico, or Thailand, apply for IEEPA exemption — tariff drops to 0%. ✅ Request an Advance Ruling (Pre-Approval) from U.S. Customs before shipment — avoid surprises!
📣 Act Now!
📞 Contact a licensed customs broker + provide product photos + request HS Code pre-ruling
🚀 Get your waterproof case through customs fast, cheap, and stress-free!
✨ Smart Importing Starts with Smart Classification!
💼 Your profit margin depends on the right HS Code — choose wisely!
用户评价
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。