broom cleaning set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3402505100 | 10.0% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3402905030 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🧹 Broom Cleaning Set (Household Cleaning Tools)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Wood, Plastic, and Brush Products
📌 I. Product Definition & Classification: What Exactly is a "Broom Cleaning Set"?
A "Broom Cleaning Set" is a composite household product consisting of multiple cleaning tools, typically including brooms, brushes, mops, or buckets. In international trade, these items are not classified under a single "set" code. Instead, they are classified component by component based on their primary material and function.
Key Components & Distinctions: * Brooms & Brushes: Defined by their shape, handle material, and bristle type. * Containers: Buckets or pails used for holding water/cleaning solutions. * Material Basis: The classification heavily depends on whether the item is made of Wood (Bamboo), Plastics (3901-3914 materials), or is a finished Brush (Chapter 96).
⚠️ Critical Classification Rule:
- If the set contains distinct items (e.g., a wooden broom + a plastic bucket), declare them separately. Do not attempt to merge them into one line item unless they are technically a single indivisible unit with a primary function (rare for cleaning sets).
- Brooms with wooden handles/bodies → Chapter 44 (Wood).
- Plastic Buckets → Chapter 39 (Plastics).
- Brush heads/finished brushes → Chapter 96 (Brushes).
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here is the breakdown for each potential component within a "Broom Cleaning Set":
| HS Code | Product Description | Material/Feature | Application Scenario |
|---|---|---|---|
4421.99.98.80 |
Other articles of wood: Other: Other | Wood/Bamboo (Non-specific) | Wooden broom handles, wooden mop heads, or general wooden cleaning tools not elsewhere specified. |
4421.91.98.80 |
Other articles of wood: Of bamboo | Bamboo | Traditional bamboo brooms, bamboo mops, or bamboo-handled brushes. |
3926.90.99.89 |
Other articles of plastics: Other | Plastics | Plastic broom bodies, plastic brush handles, or miscellaneous plastic cleaning parts. |
3926.90.10.00 |
Other articles of plastics: Buckets and pails | Plastic Container | Plastic buckets, pails, or basins included in the cleaning set. |
9603.90.80.20 |
Brooms, brushes...: Other Upright brooms | Finished Brush/Broom | Complete upright brooms (bristles + handle), regardless of handle material, if classified under Chapter 96. |
9603.90.80.40 |
Brooms, brushes...: Other Other brooms | Finished Brush/Broom | Other types of brooms (e.g., corner brooms, handheld brooms) not specified as "upright." |
🔍 Important Note:
- Wooden/Bamboo Items: If the broom is made of wood or bamboo, it may fall under 4421 (Articles of wood) OR 9603 (Brooms/Brushes). Customs often prioritizes Chapter 96 for finished brooms and brushes, but 4421 may apply if they are considered "other articles of wood" rather than specialized brushes. Check local customs rulings.
- Plastic Items: Plastic buckets are clearly 3926.90.10.00. Plastic brush parts without bristles might be 3926.90.99.89.
- Chapter 96 (9603) is generally the most specific for finished brooms and brushes.
💰 III. 2026 Latest Tariff Rate Breakdown (US Imports from China)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply (Base + Section 301/IEEPA Add-ons)
🎯 1. 4421.99.98.80 & 4421.91.98.80 (Wood/Bamboo Articles)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Add-on Tariff | 25.0% |
| Total Tax Rate | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| De Minimis Exemption? | ❌ No (High value or non-exempt categories) |
| Legal Basis | Section 301 Tariff List |
📌 Explanation:
- Wood and bamboo articles are subject to a 25% additional tariff on top of the 3.3% base rate.
- This applies to wooden/bamboo broom handles, mops, or non-specific wooden cleaning tools.
- Total Cost Impact: Nearly 30% of the product value.
🎯 2. 3926.90.99.89 (Other Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Add-on Tariff | 7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | Section 301 Tariff List |
📌 Explanation:
- General plastic cleaning parts (e.g., plastic brush handles, non-bucket plastic items) incur a 7.5% add-on on top of 5.3% base.
- Total Cost Impact: 12.8%, which is moderate compared to wood.
🎯 3. 3926.90.10.00 (Plastic Buckets and Pails)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Add-on Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | No Tax |
| De Minimis Exemption? | N/A (Already 0%) |
| Legal Basis | Exempted Category |
📌 Key Advantage:
- Plastic buckets and pails are currently duty-free (0% base + 0% add-on).
- Strategy: If your cleaning set includes buckets, ensure they are clearly declared as "Buckets and Pails" to benefit from the 0% rate. Do not mislabel them as general "plastic articles" which incur 12.8%.
🎯 4. 9603.90.80.20 & 9603.90.80.40 (Brooms/Brushes)
| Item | Content |
|---|---|
| Base Tariff | 2.8% |
| Section 301 Add-on Tariff | 7.5% |
| Total Tax Rate | 10.3% |
| Tax Calculation | CIF Value × 10.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | Section 301 Tariff List |
📌 Explanation:
- Finished brooms and brushes (upright or other) fall under Chapter 96.
- They incur a 7.5% add-on on top of a 2.8% base rate.
- Total Cost Impact: 10.3%, making them the most tax-efficient component of the set compared to wood (28.3%) and general plastic (12.8%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Essential Items)
| Document | Required | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must list each item separately (e.g., "1x Bamboo Broom," "1x Plastic Bucket"). Do not use vague terms like "1x Cleaning Set." |
| ✅ Packing List | ✔️ | Clearly separate quantities and weights for each HS Code item. |
| ✅ Product Photos | ✔️ | Show the broom (material, bristles), bucket (material, shape), and any labels. |
| ✅ Material Breakdown | ✔️ | Specify: "Handle: Bamboo," "Bristles: Natural Palm," "Bucket: PP Plastic." |
| ✅ Country of Origin | ✔️ | Certify as Made in China (triggers Section 301 tariffs). |
✅ 2. Declaration Strategy (Key Tactics)
🔥 "Declare Separately, Specify Material, Buckets are Free!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Mixed Set | List Broom (9603.90.80.40) + Bucket (3926.90.10.00) separately |
Single line: "Cleaning Set" | Customs may reclassify incorrectly → Higher tax or delay. |
| Wooden Broom | 4421.91.98.80 (Bamboo) OR 9603.90.80.40 (Brush) |
Vague: "Wooden Tool" | Risk of being taxed as general wood (28.3%) if not specified as brush. |
| Plastic Bucket | 3926.90.10.00 |
3926.90.99.89 |
Tax difference: 0% vs 12.8%. Loss of savings! |
| Plastic Brush Handle | 3926.90.99.89 |
4421.99.98.80 |
Misclassification → Wrong tax rate. |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Broom with Plastic Handle + Bamboo Bristles | Classify by principal material or function. If it's a finished broom, 9603.90.80.40 (10.3%) is usually best. |
| Bamboo Broom | Can be 4421.91.98.80 (28.3%) OR 9603.90.80.40 (10.3%). Choose 9603 if allowed by customs for finished brooms to save 18%! |
| Set with No Buckets | No 0% benefit. Focus on minimizing wood/plastic parts. |
| OEM/Private Label | Ensure invoice matches brand labels. Provide authorization if requested. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code for Brooms | Tariff (China Origin) | Key Certifications | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9603.90.80.40 |
10.3% (Base 2.8% + 7.5% Add-on) | No specific certs | Buckets (3926.90.10.00) are 0% |
| 🇨🇳 China | 9603.90.80.40 |
~2-5% (VAT extra) | CCC (if applicable) | Lower base rates |
| 🇪🇺 EU | 9603.30 (Brooms) |
~4-6% | CE (if plastic parts) | No Section 301 add-ons |
| 🇬🇧 UK | 9603.30 (Brooms) |
~4-6% | UKCA | Post-Brexit rules |
📌 Conclusion:
- USA is the highest cost market due to Section 301 add-ons.
- Plastic buckets are your tax-saving hero (0% in US).
- Chapter 96 (9603) is generally more favorable than Chapter 44 (Wood) for finished brooms.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a bamboo broom as "Wooden Article" (4421) instead of "Broom" (9603).
👉 Result: Tax jumps from 10.3% to 28.3%. Loss: 18%.
❌ Error 2: Declaring a plastic bucket as "Other Plastic Articles" (3926.90.99.89).
👉 Result: Tax jumps from 0% to 12.8%. Loss: 12.8%.
❌ Error 3: Grouping all items into one line item "Cleaning Set."
👉 Result: Customs will assign the highest tax rate of the components or require redeclaration, causing delays.
✅ Correct Practice:
"100x Bamboo Upright Brooms (HS: 9603.90.80.40)"
"100x Plastic Cleaning Buckets (HS: 3926.90.10.00)"
"100x Plastic Scrub Brushes (HS: 9603.90.80.40)"
🎯 VII. Conclusion: Professional Declaration, Maximize Savings!
🎯 Remember the Tax Hierarchy:
🔹 Buckets (Plastic) → 0% 🎉
🔹 Brooms/Brushes (Chapter 96) → 10.3% ✅
🔹 Plastic Parts → 12.8% ⚠️
🔹 Wood/Bamboo Articles → 28.3% ❌
📌 Pro Tip:
If your broom is made of bamboo, declare it as a Broom (HS 9603) rather than an Article of Wood (HS 4421) if customs allows, to save 18% in tariffs. Always separate buckets from brushes in your invoice!
📣 Immediate Action:
📞 Consult your customs broker to confirm if bamboo brooms can be classified under 9603 (Brushes) instead of 4421 (Wood).
🚀 Separate your line items to ensure buckets get 0% tax.
✨ Precision in HS Codes = Precision in Profit! 💼
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。