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brushes

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
9603908050 70.3% CN US 官方文档
9603500000 17.5% CN US 官方文档
8205595560 40.3% CN US 官方文档
7326908688 87.9% CN US 官方文档
8205598000 38.7% CN US 官方文档

商品图片

AI分析

🖌️ Brushes: The Ultimate HS Code & Tariff Classification Guide (2026 Update)


🌐 HS Code Reference & Customs Clearance Strategy | Comprehensive Tax Analysis | Professional Clearance Tactics
📌 I. Product Definition & Classification: Do You Really Understand "Brushes"?

Brushes are ubiquitous hand tools and household items, ranging from cleaning brooms and paint brushes to industrial wire brushes. In international trade, misclassification is the #1 cause of customs delays and unexpected tariff shocks. The core distinction lies in material composition and specific function:

  • Plastic Bristles/Handles: Often classified under general plastics if not primarily defined as a cleaning tool.
  • Standard Cleaning/Paint Brushes: Generally fall under Heading 9603.
  • Metal Wire/Iron Brushes: Classified under metal tools (Heading 8205 or 7326) depending on manufacturing and form.

⚠️ Critical Distinction:
- If the brush is made of plastic and lacks specific "broom/brush" functional clarity in some contexts → May fall under Plastics (3926) or Miscellaneous (9603).
- If the brush is made of metal (iron/steel) → Strictly falls under Metal Tools (8205/7326), triggering significantly higher tariffs due to Section 232/Steel & Aluminum duties.
- Pure Paint/Cleaning Brushes (Plastic/Bristle) usually enjoy the lowest base rate under 9603.50.


📦 II. HS Code Classification Details (Based on Provided Data)

HS Code Product Description Material/Form Key Classification Logic
3926.90.99.89 Other articles of plastics Plastic bristles/handles Classified as "other plastic articles" due to material composition, potentially overlooking specific brush function.
9603.90.80.50 Other brooms and brushes Mixed/General Core function matches "brooms/brushes," but specific material mix triggers higher metal surcharges.
9603.50.00.00 Painters' brushes, etc. Plastic/Natural Bristles Best Fit for Standard Brushes: Explicitly defined as brushes with no material conflict.
8205.59.55.60 Hand tools (other) Iron/Steel Iron brush classified as a hand tool; material triggers steel/aluminum tariffs.
7326.90.86.88 Other articles of iron/steel Iron/Steel Iron brush classified as an iron article; material triggers steel/aluminum tariffs.

🔍 Key Insight:
- Plastic/Natural Bristle Brushes (9603.50.00.00) have the lowest base tariff (0%).
- Metal Brushes (8205/7326) incur additional steel/aluminum tariffs (50%), making them extremely costly to import.
- Misclassification Risk: Declaring a metal brush as a plastic brush (3926) or generic brush (9603.90) without acknowledging material facts can lead to severe penalties.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: Current Regulations (Including Section 301 & 232)

🎯 1. 3926.90.99.89 — Other Plastic Articles (Plastic Brush)

Item Content
Base Tariff 5.3%
Section 301 (Add-on) +7.5%
Section 122 (Add-on) +10%
Total Tariff 22.8%
Calculation CIF Value × 22.8%
De Minimis Eligible? ❌ No (High risk of scrutiny)
Legal Basis USITC 3926.90.99.89SECTION_301 + SECTION_122

📌 Explanation:
- While the base rate is low, the Section 122 tariff (+10%) applies specifically to certain steel/aluminum products, but here it seems applied broadly or via specific trade actions.
- Note: This code is often used when the "brush" is deemed more as a "plastic part" than a functional brush.

🎯 2. 9603.90.80.50 — Other Brooms/Brushes (Mixed Material)

Item Content
Base Tariff 2.8%
Section 301 (Add-on) +7.5%
Section 122 (Add-on) +10%
Steel/Aluminum Surtax +50%
Total Tariff 70.3%
Calculation CIF Value × 70.3%
De Minimis Eligible? ❌ No
Legal Basis USITC 9603.90.80.50SECTION_301 + SECTION_122 + SECTION_232

📌 Warning:
- The 50% Steel/Aluminum surtax is the killer here. Even if the brush is mostly plastic, if it contains metal parts (e.g., ferrule, bristles), customs may apply this.
- Total 70.3% makes this code economically unviable for most imports.

🎯 3. 9603.50.00.00 — Painters' Brushes, Cleaning Brushes (Ideal Case)

Item Content
Base Tariff 0.0%
Section 301 (Add-on) +7.5%
Section 122 (Add-on) +10%
Total Tariff 17.5%
Calculation CIF Value × 17.5%
De Minimis Eligible? ❌ No
Legal Basis USITC 9603.50.00.00SECTION_301 + SECTION_122

📌 Recommendation:
- This is the most cost-effective code for standard plastic/natural bristle brushes.
- Zero base tariff minimizes exposure to additional surcharges.
- Ensure the product is clearly defined as a "painter's brush" or "cleaning brush" with no metal components.

🎯 4. 8205.59.55.60 — Hand Tools (Iron Brush)

Item Content
Base Tariff 5.3%
Section 301 (Add-on) +25.0%
Section 122 (Add-on) +10%
Total Tariff 40.3%
Calculation CIF Value × 40.3%
De Minimis Eligible? ❌ No
Legal Basis USITC 8205.59.55.60SECTION_301 (25%) + SECTION_122

📌 Explanation:
- Iron brushes are classified as hand tools.
- 25% Section 301 applies due to China origin.
- 10% Section 122 applies.
- Note: No 50% steel surtax here, likely because it’s classified under "hand tools" rather than "articles of iron."

🎯 5. 7326.90.86.88 — Other Articles of Iron/Steel (Iron Brush)

Item Content
Base Tariff 2.9%
Section 301 (Add-on) +25.0%
Section 122 (Add-on) +10%
Steel/Aluminum Surtax +50%
Total Tariff 87.9%
Calculation CIF Value × 87.9%
De Minimis Eligible? ❌ No
Legal Basis USITC 7326.90.86.88SECTION_301 + SECTION_122 + SECTION_232

📌 Critical Warning:
- This is the most expensive classification.
- The 50% Steel/Aluminum surtax under Section 232 is applied because the item is primarily an "article of iron/steel."
- Avoid this code unless absolutely necessary; negotiate with suppliers to reclassify or redesign.


🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Avoidance)

✅ 1. Preparation Checklist (Non-negotiable)

Document Required Notes
Product Specifications ✔️ Must detail material composition (plastic vs. metal).
High-Res Photos ✔️ Show bristles, handle, and any metal parts.
Commercial Invoice ✔️ Use precise terms: "Plastic Paint Brush" or "Iron Wire Brush."
Material Declaration ✔️ Explicitly state % of metal vs. plastic.
HS Code Pre-Ruling ✔️ Strongly Recommended to avoid 70%+ tariffs.

✅ 2. Declaration Strategy (Golden Rules)

🔥 "Material Matters, Function Follows, Metal Triggers Gold!"

Scenario Correct HS Code Why?
Plastic Bristle Brush 9603.50.00.00 Lowest tariff (17.5%), clear function match.
Mixed Material Brush (Metal Ferrule) 9603.90.80.50 Risky! 70.3% tariff due to metal surtax.
Iron Wire Brush 8205.59.55.60 Better than 7326 (40.3% vs 87.9%).
Steel Article (Brush-like) 7326.90.86.88 Worst case! 87.9% tariff. Avoid.
Plastic Part (Not a Brush) 3926.90.99.89 22.8% tariff. Use only if function is unclear.

✅ 3. Special Cases & Mitigation

Situation Recommendation
Brush with Metal Handle Try to classify as 9603.50 if bristles are dominant; argue it’s a "brush" not a "metal article."
OEM Custom Brushes Provide design files to prove intent is "brush," not "metal tool."
High-Value Industrial Brushes Apply for Section 232 Exclusions if possible (complex, time-consuming).
Plastic Brushes Stick to 9603.50.00.00 — it’s the safest and cheapest.

🌍 V. Global Market Comparison (2026 Overview)

Country/Region Recommended HS Code Estimated Tariff (China Origin) Key Requirement
🇺🇸 USA 9603.50.00.00 17.5% Avoid metal components to prevent 50% surtax.
🇨🇳 China 9603.50.00.00 ~5-10% Standard import duties.
🇪🇺 EU 9603.21 0% CE marking if applicable.
🇬🇧 UK 9603.21 0% Post-Brexit rules apply.
🇯🇵 Japan 9603.21 0% No major surtaxes.

📌 Conclusion:
- The USA is the most challenging market due to Section 301 and Section 232 tariffs.
- Metal content is the enemy: Even 5% metal can trigger 50% surcharges.
- Plastic brushes are the safest bet with 17.5% total tariff.


📌 VI. Common Mistakes & Blood-Curdling Lessons

Mistake 1: Declaring an Iron Wire Brush as 9603.90
👉 Consequence: Customs detects steel → 87.9% tariff + penalties!

Mistake 2: Calling a Plastic Brush 3926 when it’s clearly a 9603 brush
👉 Consequence: 22.8% vs 17.5% — unnecessary cost increase.

Mistake 3: Ignoring Section 122 tariffs
👉 Consequence: Unexpected 10% add-on on almost all Chinese goods.

Mistake 4: Splitting shipments to avoid de minimis
👉 Consequence: Customs scrutiny increases, delays occur, fees pile up.

Correct Practice:

"Plastic Paint Brush, 2-inch, Nylon Bristles, Model ABC, No Metal Parts"


🎯 VII. Conclusion: Precision Classification Saves Money!

🎯 Remember These Mantras:

🔹 "Plastic is King, Metal is Death!"
🔹 "17.5% for Plastic, 87.9% for Steel!"
🔹 "HS Code 9603.50 is Your Best Friend!"
🔹 "Section 232 Will Crush Your Profits!"


📌 Pro Tip:

If your brushes contain any metal, consult a customs broker for a Section 232 Exclusion application. It’s hard work but can save you 50% in tariffs.


📣 Immediate Action:

📞 Contact a Licensed Customs Broker
📄 Provide Material Composition
🚀 File for Pre-Ruling if Value is High
💼 Stop Guessing, Start Saving!


Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Profit Gained!

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。

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。