Yogurt Cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923300090 | 38.0% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 6911108010 | 38.3% | CN | US | 官方文档 |
| 7013492010 | 40.0% | CN | US | 官方文档 |
| 6911108090 | 38.3% | CN | US | 官方文档 |
| 7013492090 | 32.5% | CN | US | 官方文档 |
商品图片
AI分析
🥛 Yogurt Cup (Food-Grade Ceramic, Glass, or Plastic Containers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a "Yogurt Cup"?
A yogurt cup is a food-contact container designed for the storage, packaging, and consumption of yogurt and other dairy products. In international trade, it is classified based on material composition, intended use, and whether it is reusable or single-use.
⚠️ Key Classification Triggers: - Ceramic: Used for tableware, kitchenware, or food storage — not for microwave use unless specified. - Glass: Common in premium or reusable yogurt cups — must be durable and food-safe. - Plastic: Typically single-use, lightweight, and often used in mass-market yogurt packaging. - Intended for food, not industrial use — if used for chemicals, cosmetics, or non-food, different HS codes apply.
📦 Two, HS Code Classification Breakdown (2026 Updated Tariff Authority)
| HS Code | Product Description | Material | Intended Use | Tax Rate |
|---|---|---|---|---|
6911.10.80.90 |
Ceramic containers for food storage, tableware, kitchenware | Ceramic | Food-grade, reusable or single-use | 38.3% |
7013.49.20.90 |
Glass cups for table or kitchen use, including food containers | Glass | Food, dining, kitchen | 32.5% |
3923.30.00.90 |
Plastic bottles and cups for packaging, including food containers | Plastic | Single-use food packaging | 38.0% |
3923.10.90.00 |
Other plastic packaging items, not covered elsewhere | Plastic | General packaging, non-food or food-use | 38.0% |
6911.10.80.10 |
Ceramic tableware and kitchenware, including food containers | Ceramic | Reusable kitchenware, food service | 38.3% |
🔍 Critical Insight: -
6911.10.80.90vs6911.10.80.10:
-90→ General food containers (e.g., yogurt cups, storage jars)
-10→ Tableware/kitchenware (e.g., plates, bowls, serving dishes)
- Both have same tariff, but classification depends on function. - Plastic cups are not exempt from high tariffs — even if "small" or "single-use".
💰 Three, 2026 Updated Tariff Breakdown (With Full Tax Clause Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
✅ Tariff Basis: U.S. Harmonized Tariff Schedule (HTSUS) with 301, 122, and IEEPA clauses
🎯 1. 6911.10.80.90 — Ceramic Food Containers (Yogurt Cups, Storage Jars)
| Item | Detail |
|---|---|
| Base Duty | 20.8% (ad valorem) |
| Section 301 (USITC) Additional Duty | +7.5% (from USITC Footnote 9903.88.01) |
| Section 122 (IEEPA) Additional Duty | +10% (under IEEPA: 9903.01.24) |
| Total Effective Duty | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption? | ❌ No (denied under 301/122 rules) |
| Legal Pathway | IEEPA:9903.01.24 → USITC:9903.88.01 → HTS:6911.10.80.90 |
📌 Explanation: - 20.8% Base Duty: Standard for ceramic tableware. - +7.5% USITC 301: From the U.S. Trade Representative’s Section 301 action on Chinese goods. - +10% IEEPA 122: Imposed under the International Emergency Economic Powers Act (IEEPA) for goods from China. - Total: 38.3% — High-risk category for ceramic food containers.
🎯 2. 7013.49.20.90 — Glass Cups for Table/Kitchen Use (e.g., Yogurt, Juice, Water)
| Item | Detail |
|---|---|
| Base Duty | 22.5% |
| Section 301 (USITC) Additional Duty | +0.0% (no 301 duty on this subheading) |
| Section 122 (IEEPA) Additional Duty | +10% |
| Total Effective Duty | 32.5% |
| Tax Calculation | CIF × 32.5% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9903.01.24 → HTS:7013.49.20.90 |
📌 Explanation: - 22.5% Base Duty: Standard for glass tableware. - No 301 Duty: Unlike ceramics, glass is not subject to 301 tariffs under current HTSUS. - +10% IEEPA 122: Still applies due to China origin. - Total: 32.5% — Still high, but lower than ceramic.
🎯 3. 3923.30.00.90 — Plastic Bottles & Cups for Food Packaging
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10% |
| Total Effective Duty | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9903.01.24 → USITC:9903.88.01 → HTS:3923.30.00.90 |
📌 Explanation: - 3.0% Base Duty: Low for plastic packaging. - +25% USITC 301: Applies to all plastic packaging from China under Section 301. - +10% IEEPA 122: Applies regardless of material. - Total: 38.0% — Same as ceramic, despite low base rate.
🎯 4. 3923.10.90.00 — Other Plastic Packaging Items (Non-Container Types)
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10% |
| Total Effective Duty | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9903.01.24 → USITC:9903.88.01 → HTS:3923.10.90.00 |
📌 Explanation: - Same as above — even if not a "cup", any plastic packaging from China is hit with 25% 301 + 10% IEEPA. - Do not assume "other packaging" is exempt — it is not.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material, dimensions, food-contact certification (FDA, EU 1935/2004) |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Especially for plastic (BPA-free, food-grade resin) |
| ✅ Product Photos (with labels) | ✔️ | Show brand, model, material, and intended use |
| ✅ FDA/CE/ISO Certification | ✔️ | For food-contact materials (e.g., FDA 21 CFR, EU 1935/2004) |
| ✅ Commercial Invoice | ✔️ | Must state: "Yogurt Cup, Food-Grade, [Material], Single-Use/Reusable" |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam, Mexico, or Thailand, may qualify for IEEPA exemption |
| ✅ Packing List | ✔️ | Show units, net weight, packaging type |
✅ 2.申报技巧(Critical Tips)
🔥 "Material First, Use Second, Origin Last — Avoid 38% Trap!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Ceramic yogurt cup (food-safe) | 6911.10.80.90 |
6911.10.80.10 → misclassification |
| Glass cup for yogurt | 7013.49.20.90 |
7013.49.20.00 → lower rate, but incorrect |
| Plastic yogurt cup (single-use) | 3923.30.00.90 |
3923.10.90.00 → wrong category |
| Reusable plastic container | 3923.30.00.90 |
3923.10.90.00 → risk of audit |
✅ 3. Special Cases & Solutions
| Scenario | Recommended Action |
|---|---|
| Yogurt cup with lid (plastic) | Declare as one unit — use 3923.30.00.90 (cup + lid) |
| Ceramic cup with non-food liner | Still classified as ceramic → 6911.10.80.90 |
| Plastic cup from Vietnam/Mexico | Apply for IEEPA exemption → 0% tariff |
| Reusable glass cup with branding | 7013.49.20.90 — no 301, but 10% IEEPA |
| Custom-designed yogurt cup (OEM) | Provide design drawings + material specs to avoid misclassification |
🌍 Five, Global Market Tariff Comparison (2026)
| Country/Region | Recommended HS Code | Base Duty | Additional Duties | Total Duty | Notes |
|---|---|---|---|---|---|
| 🇺🇸 United States | 6911.10.80.90, 7013.49.20.90, 3923.30.00.90 |
3–22.5% | +10% IEEPA + 7.5%–25% 301 | 32.5%–38.3% | No de minimis |
| 🇨🇳 China | 6911.10.80.90, 7013.49.20.90, 3923.30.00.90 |
5% | 0% | 5% | No 301/IEEPA |
| 🇪🇺 European Union | 6911.10.80.90, 7013.49.20.90, 3923.30.00.90 |
0% (if CE) | 0% | 0% | CE certification required |
| 🇦🇺 Australia | 6911.10.80.90, 7013.49.20.90, 3923.30.00.90 |
5% | 0% | 5% | No 301/IEEPA |
| 🇯🇵 Japan | 6911.10.80.90, 7013.49.20.90, 3923.30.00.90 |
0% | 0% | 0% | PSE/RCM optional |
📌 Takeaway: - U.S. is the only market with 301 + IEEPA tariffs on yogurt cups. - China, EU, Japan, Australia have much lower or zero tariffs. - Consider shifting production to Vietnam, Mexico, or Thailand to avoid 38% duty.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Declaring a plastic yogurt cup as "plastic packaging" (3923.10.90.00) instead of "food container" (3923.30.00.90)
👉 Result: Higher risk of audit, potential duty reassessment.
❌ Mistake 2: Not declaring food-grade material certification
👉 Result: Customs may reject entry or delay clearance.
❌ Mistake 3: Using "yogurt cup" as generic name without material detail
👉 Result: Misclassification → 38% vs 5% → massive cost overrun.
❌ Mistake 4: Assuming "small" or "single-use" means "low duty"
👉 Result: No de minimis — even $100 shipment taxed at 38%!
✅ Correct Declaration Example:
"Food-Grade Plastic Yogurt Cup, 150ml, BPA-Free, FDA Compliant, Single-Use, Model YG-2025, 100 units, CIF $500"
🎯 Seven, Final Verdict: Smart Importing Starts with Accurate HS Code
🎯 Remember the Golden Rule:
🔹 "Material Dictates Duty, Use Determines Code, Origin Controls Exemptions!"
🔹 "38% Tax? That’s Not a Mistake — That’s a Misclassification!"
📌 Pro Tip:
If your yogurt cup is produced in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption — tariff drops to 0%–5%.
🚀 Action Step:
✅ Contact a U.S. Customs Broker
✅ Submit product photos + material specs
✅ Request Advance Ruling (Pre-Approval) for HS Code
✅ Avoid surprise duties, delays, or seizures!
📣 Your yogurt cup is more than a container — it’s a tariff battleground.
🛡️ Get it right the first time — or pay 38% extra.
✨ Professional Customs, Precise Classification, Profit Protection!
💼 Every dollar saved starts with the right HS Code.
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。