bathroom accessory sets
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7324900000 | 85.0% | CN | US | 官方文档 |
| 6910100005 | 15.8% | CN | US | 官方文档 |
| 7324100010 | 88.4% | CN | US | 官方文档 |
| 6910900000 | 23.2% | CN | US | 官方文档 |
| 3922100000 | 23.8% | CN | US | 官方文档 |
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AI分析
🚿 Bathroom Accessory Sets: HS Code Classification & Customs Clearance Guide (2026 Latest Tariff Analysis)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Bathroom Accessory Sets"?
Bathroom Accessory Sets are comprehensive kits designed for residential or commercial bathrooms. They typically include components made from various materials such as: * Ceramics: Washbasins, toilets, bidets. * Metals (Iron/Steel/Stainless Steel): Taps, showerheads, towel racks, brackets. * Plastics: Soap dishes, toothbrush holders, storage bins.
In international trade, classification depends heavily on the primary material and function of the set. However, because "sets" often contain mixed materials, customs authorities require strict adherence to General Rule of Interpretation (GRI) 3(b), which states that goods put up in sets are classified by the component that gives them their essential character.
⚠️ Key Distinction Point: * If the set is primarily ceramic (e.g., a sink + toilet + ceramic tank) → Chapter 69. * If the set is primarily metal (e.g., stainless steel faucet + towel bar + brackets) → Chapter 73. * If the set is primarily plastic (e.g., plastic shelves + hooks) → Chapter 39.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four potential classification paths for Bathroom Accessory Sets, depending on their composition and essential character.
| HS Code | Product Description | Material Focus | Essential Character |
|---|---|---|---|
6910.10.00.05 |
Ceramic Sanitary Ware (Basins, Toilets, etc.) | Ceramic | The set contains ceramic washbasins/toilets as the main functional/value component. |
6910.90.00.00 |
Other Ceramic Sanitary Ware | Ceramic | Includes other ceramic components like ceramic sinks not covered by .10. |
7324.90.00.00 |
Other Iron or Steel Sanitary Ware | Iron/Steel | The set is dominated by metal components (e.g., shower systems, heavy-duty fixtures) or lacks other specific metal categories. |
7324.10.00.10 |
Iron or Steel Sanitary Ware | Iron/Steel | Specific iron/steel sanitary fixtures. |
3922.10.00.00 |
Plastic Sanitary Ware | Plastic | The set is primarily composed of plastic items (shelves, holders, non-structural fixtures). |
🔍 Important Note: * Mixed Material Sets: If a set contains both ceramic and metal parts, customs will determine which part provides the "essential character." Usually, the ceramic fixtures (toilet/sink) define the essential character, leading to Chapter 69. * Pure Metal Sets: If the set is purely accessories (towel racks, soap dishes) without large ceramic fixtures, it falls under Chapter 73. * Pure Plastic Sets: Small accessory kits (hooks, cups) without major plumbing fixtures fall under Chapter 39.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Status)
🎯 1. 6910.10.00.05 & 6910.90.00.00 —— Ceramic Sanitary Ware
| Item | Content |
|---|---|
| Basic Tariff | 5.7% - 5.8% (Ad Valorem) |
| Section 301 Surtax | 0.0% - 7.5% (Depending on specific sub-category nuance) |
| Section 122 Surtax | 10% (Targeting Chinese-origin goods) |
| Total Rate | 15.8% (for .10.00.05) 23.2% (for .90.00.00) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable (High risk of audit for low-value shipments if misclassified) |
| Legal Basis Path | USITC:6910.10.00.05 → Section 122: 10% → Section 301: 0%-7.5% |
📌 Explanation: * Ceramic products generally face lower base tariffs compared to metals. * Section 122 (10%) is a specific add-on for Chinese sanitary ware in some interpretations, though Section 301 (25%) is the more common major surcharge for many goods. Note: The provided data indicates Section 301 is 0-7.5% for these ceramic codes, which is unusually low compared to the standard 25%. This may reflect specific recent exclusions or nuanced rulings in the provided dataset. * Total Cost Impact: Significantly lower than metal counterparts.
🎯 2. 7324.90.00.00 & 7324.10.00.10 —— Iron or Steel Sanitary Ware
| Item | Content |
|---|---|
| Basic Tariff | 3.4% - 0.0% |
| Section 301 Surtax | 25.0% (Standard USITC Footnote) |
| Section 122 Surtax | 10% (For Steel Products) |
| Section 232 Surtax | 50% (Specific "Steel/Aluminum/Copper" add-on per provided data) |
| Total Rate | 85.0% (for .90.00.00) 88.4% (for .10.00.10) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:7324.90.00.00 → FOOTNOTE:9903.88.01 (50%) |
📌 Critical Warning: * Steel/Aluminum/Copper Products face an additional 50% surcharge under the provided data ("122条款关税10%钢,铝铜制品加征关税: 50%"). * This results in an extremely high effective tariff rate (85-88%). * Even if the basic tariff is low, the combination of Section 301 (25%) + Section 122 (10%) + Specific Metal Add-on (50%) makes metal bathroom accessories prohibitively expensive for US import from China.
🎯 3. 3922.10.00.00 —— Plastic Sanitary Ware
| Item | Content |
|---|---|
| Basic Tariff | 6.3% |
| Section 301 Surtax | 7.5% |
| Section 122 Surtax | 10% |
| Total Rate | 23.8% |
| Tax Calculation | CIF Value × 23.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3922.10.00.00 → Section 122: 10% → Section 301: 7.5% |
📌 Analysis: * Plastic bathroom accessories have a moderate tariff burden. * Significantly cheaper than steel options. * Suitable for non-structural, decorative, or storage-focused bathroom kits.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Essential Documentation Checklist
| Document | Required? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state material composition (e.g., "50% Ceramic, 50% Steel"). |
| ✅ Packing List | ✔️ | Detail each item in the set to prove essential character. |
| ✅ Product Photos | ✔️ | Show the complete set, including any labels/branding. |
| ✅ Composition Statement | ✔️ | Crucial: Declare the percentage by weight or value of each material. |
| ✅ Third-Party Test Report | ✔️ | If claiming plastic/ceramic safety, include relevant compliance docs. |
✅ 2. Classification Strategy (Key Mantras)
🔥 “Material Dictates Path, Essential Character Wins!”
| Scenario | Recommended HS Code | Risk Level | Reason |
|---|---|---|---|
| Kit with Toilet + Towel Rack | 6910.10.00.05 |
🟢 Low | Ceramic toilet provides essential character. |
| Kit with Faucet + Shelf | 7324.90.00.00 |
🔴 High | Steel/Face surcharges hit 85%+. Consider re-design or re-classification if possible. |
| Kit with Soap Holder + Hooks (Plastic) | 3922.10.00.00 |
🟡 Medium | Moderate tax, but must ensure no ceramic/metal fixtures are included. |
| Mixed Set with No Clear Primary Material | Case-by-Case | 🔴 High | Customs may split the value, applying different rates to each part, leading to penalties. |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Avoid "Steel" Labels | If possible, use stainless steel alloys that may be classified differently, or switch to plastic-coated components to reduce "metal" weight percentage. |
| Pre-Ruling Application | Strongly Recommended: Apply for an Advance Ruling from US CBP if the set contains mixed materials. This locks in the HS code and prevents post-clearance audits. |
| De Minimis Loophole? | ❌ Do Not Rely: With rates over 20-80%, the $800 de minimis threshold is risky if misclassified. Ensure accurate valuation and classification. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Market | Primary HS Code | Est. Tariff | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 6910.10.00.05 (Ceramic) |
15.8% - 23.2% | Section 122/301 compliance |
| 🇺🇸 USA | 7324.90.00.00 (Steel) |
85.0% - 88.4% | Extreme Risk - Avoid if possible |
| 🇪🇺 EU | 6910.10.00 |
~5-8% | CE Marking, REACH Compliance |
| 🇬🇧 UK | 6910.10.00 |
~5-8% | UKCA Marking |
| 🇨🇳 China (Export) | N/A | 0% (Export Duty) | Export License (if applicable) |
📌 Conclusion: * US Market is Hostile to Steel Bathroom Accessories: The 85%+ tariff makes Chinese steel bathroom sets uncompetitive. * Ceramic & Plastic are Viable: Stick to ceramic or plastic-heavy sets to keep costs under 25%.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Classifying a Steel Faucet Set as "Plastic" to avoid tariffs.
👉 Consequence: Customs inspection reveals metal content → Penalty + Back Taxes + Seizure.
❌ Error 2: Declaring a Mixed Kit as only one material (e.g., "Ceramic Set") when it contains heavy steel brackets.
👉 Consequence: Customs splits the valuation → Higher effective tax rate on the steel portion + fines.
❌ Error 3: Ignoring Section 122/232 Surtaxes for Steel Products.
👉 Consequence: Unexpected 85%+ tax bill upon entry, destroying profit margins.
✅ Correct Action:
"Bathroom Accessory Set: 1x Ceramic Washbasin, 1x Steel Faucet, 1x Plastic Soap Dish. Classified by Essential Character: Ceramic → HS 6910.10.00.05."
🎯 VII. Conclusion: Smart Classification, Safe Clearing, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Ceramic Wins (Low Tax), Plastic Moderate, Steel is Prohibitive!"
🔹 "Mixed Materials? Declare Clearly, Apply for Advance Ruling!"
🔹 "Don't Let 85% Tariffs Eat Your Profit!"
📌 Pro Tip:
If your product is a steel bathroom accessory set, consider: 1. Re-designing to use more plastic or ceramic components. 2. Shipping from a third country (e.g., Vietnam, Malaysia) with lower tariff rates (check rules of origin!). 3. Applying for an HTSUS Exclusion if applicable (though rare for steel sanitary ware).
📣 Immediate Action:
📞 Contact Customs Brokers + Provide Full Composition Details + Apply for Advance Ruling
🚀 Ensure Smooth Clearance, Minimize Tax Burden, Maximize Profit!
✨ Professional Classification Starts with Accuracy!
💼 Every Percent Saved is Pure Profit!
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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。