ceramic toilet brush holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6910900000 | 23.2% | CN | US | 官方文档 |
| 6910100050 | 15.8% | CN | US | 官方文档 |
| 6914108000 | 44.0% | CN | US | 官方文档 |
| 6914908000 | 40.6% | CN | US | 官方文档 |
| 6910900000 | 23.2% | CN | US | 官方文档 |
商品图片
AI分析
🚽 Ceramic Toilet Brush Holder (Porcelain Sanitary Ware Accessory)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
📌 I. Product Definition & Classification: Do You Really Know "Ceramic Toilet Brush Holder"?
A Ceramic Toilet Brush Holder is a sanitary accessory used to store and dry toilet brushes. In international trade, although it appears simple, its classification depends heavily on whether it is viewed as a standalone ceramic product or an accessory to sanitary ware.
Key Distinction: * As Sanitary Ware Accessory: Classified under Chapter 69.10 (Sanitary porcelain), specifically as parts/accessories. * As General Ceramic Product: Classified under Chapter 69.14 (Other ceramic articles), often carrying higher tariffs.
⚠️ Critical Note:
- If declared as a "part of sanitary ware" (e.g., under 6910), it may qualify for lower base tariffs but faces specific "Section 301" and "122" additional duties.
- If declared as "other ceramic articles" (e.g., under 6914), it often attracts significantly higher total tariffs due to the combination of base rates and Section 301 penalties.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
The following table outlines the four possible HS Code classifications for a Ceramic Toilet Brush Holder, based on the provided data.
| HS Code | Product Description Summary | Classification Logic | Total Tax Rate |
|---|---|---|---|
6910.90.00.00 |
Ceramic toilet brush holder; material is ceramic; use as brush holder; classified as sanitary ware accessories; under "Other ceramic sanitary ware". | Viewed as a part/accessory of sanitary porcelain. | 23.2% |
6910.10.00.50 |
Ceramic toilet brush holder; material meets ceramic standards; use as sanitary ware accessory; classified under other categories. | Also viewed as a sanitary accessory, but potentially a different sub-category within Ch. 69.10. | 15.8% |
6914.10.80.00 |
Ceramic toilet brush holder; explicitly includes ceramic material; classified as other ceramic articles. | Viewed as a general ceramic article, not specifically as sanitary ware. | 44.0% |
6914.90.80.00 |
Ceramic toilet brush holder; material is ceramic; form is brush holder; classified as a spare part of other ceramic articles. | Viewed as a part/accessory of general ceramic products. | 40.6% |
🔍 Focus Reminder:
-6910.90.00.00and6910.10.00.50are preferred if the product is strictly an accessory to bathroom fixtures.
-6914.10.80.00and6914.90.80.00are riskier due to higher total tax burdens (44% and 40.6% respectively).
- The difference in tax rates (15.8% vs 44.0%) is significant and must be justified by the product's specific design and intended use.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharge & Policy Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 10, 2025 (including subsequent imports)
🎯 1. 6910.90.00.00 —— Ceramic Sanitary Ware Accessory
| Item | Detail |
|---|---|
| Base Tariff | 5.7% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 23.2% |
| Tax Calculation | CIF Value × 23.2% |
| De Minimis Exemption? | ❌ No (De Minimis does not apply to Section 301 or 122 duties) |
| Legal Basis Path | HTSUS:6910.90.00.00 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- The 5.7% base tariff applies to "Other" ceramic sanitary ware.
- The 7.5% is the standard Section 301 duty for certain ceramic products.
- The 10% is a specific Section 122 surcharge often applied to specific Chinese imports.
- Total 23.2% is moderate compared to other classifications.
🎯 2. 6910.10.00.50 —— Other Ceramic Sanitary Ware Accessories
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 15.8% |
| Tax Calculation | CIF Value × 15.8% |
| De Minimis Exemption? | ❌ No (De Minimis does not apply to Section 122 duties) |
| Legal Basis Path | HTSUS:6910.10.00.50 → Section 122: 10% |
📌 Note:
- This classification offers the lowest total tariff (15.8%).
- The Section 301 surcharge is 0%, which is a significant advantage.
- However, customs may scrutinize this code more closely to ensure it doesn't fit into the6914category.
🎯 3. 6914.10.80.00 —— Other Ceramic Articles
| Item | Detail |
|---|---|
| Base Tariff | 9.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 44.0% |
| Tax Calculation | CIF Value × 44.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS:6914.10.80.00 → Section 301: 25% → Section 122: 10% |
📌 Warning:
- This is the highest tariff scenario.
- The 25% Section 301 duty is applied because it is classified as a general ceramic article, not sanitary ware.
- Avoid this classification if the product can be reasonably argued as a sanitary accessory.
🎯 4. 6914.90.80.00 — Parts of Other Ceramic Articles
| Item | Detail |
|---|---|
| Base Tariff | 5.6% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10% |
| Total Tariff Rate | 40.6% |
| Tax Calculation | CIF Value × 40.6% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS:6914.90.80.00 → Section 301: 25% → Section 122: 10% |
📌 Note:
- Even though the base tariff is low (5.6%), the 25% Section 301 duty makes it expensive.
- This code is for parts/accessories of general ceramics, not sanitary ware.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Must-Provided)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material (porcelain/ceramic), dimensions, weight, and intended use (sanitary accessory vs. general decor). |
| ✅ Product Photos | ✔️ | Clear images showing the item in use (e.g., with a toilet brush) to prove its function as a sanitary accessory. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Ceramic Toilet Brush Holder - Sanitary Accessory" to align with HS 6910. |
| ✅ Packing List | ✔️ | Confirm packaging does not separate the holder from other bathroom fixtures if sold as a set. |
| ✅ Certificate of Origin | ✔️ | Required for origin verification and duty assessment. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Sanitary Accessory, Declare 6910; General Ceramic, Pay 6914 Premium!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Product is a holder for a toilet brush | 6910.90.00.00 or 6910.10.00.50 |
Declaring as 6914.10.80.00 → 44% tax |
| Product is a decorative ceramic vase | 6914.10.80.00 |
Declaring as 6910 → Misclassification Risk |
| Product is a standalone ceramic sculpture | 6914.90.80.00 |
Declaring as sanitary accessory → Audit Failure |
✅ 3. Special Handling for High-Value Classifications
| Scenario | Recommendation |
|---|---|
| Risk of Misclassification | If customs challenges the 6910 classification, be prepared to provide engineering drawings or product manuals showing it is designed specifically for bathroom use. |
| Section 301 Mitigation | Since 6910.10.00.50 has 0% Section 301, it is the most cost-effective. Ensure the product description explicitly emphasizes "Sanitary Ware" to qualify. |
| Section 122 Impact | Both 6910 codes are subject to a 10% Section 122 surcharge. This is unavoidable for Chinese-origin ceramic sanitary ware. Factor this into your pricing model. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6910.10.00.50 |
15.8% | No specific | Lowest duty option. Requires strong proof of sanitary use. |
| 🇺🇸 USA | 6910.90.00.00 |
23.2% | No specific | Higher base tax, but still better than 6914. |
| 🇺🇸 USA | 6914.10.80.00 |
44.0% | No specific | Avoid unless product is clearly not a sanitary accessory. |
| 🇨🇳 China | 6910.90.00.00 |
~5-10% | None | Lower import duties in China for re-export. |
| 🇪🇺 EU | 6910.90.00 |
~5-7% | CE (if applicable) | No Section 301/122 equivalent, but anti-dumping may apply. |
📌 Conclusion:
- USA is the most sensitive market due to Section 301 and 122 duties.
- Misclassification from 6910 to 6914 can double your tax cost.
- Pre-classification Ruling is highly recommended if the product is borderline (e.g., decorative brush holder).
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring a "Ceramic Toilet Brush Holder" as 6914.10.80.00 out of habit.
👉 Consequence: Pay 44% instead of 15.8% → 28.2% extra cost!
❌ Error 2: Failing to provide photos of the holder in use.
👉 Consequence: Customs may classify it as a "decoration" or "vase" under 6914 → Delay & Additional Tax.
❌ Error 3: Ignoring Section 122 surcharge in cost calculation.
👉 Consequence: Profit margin erased by the 10% surprise duty.
✅ Correct Practice:
"Ceramic Toilet Brush Holder, Porcelain, Bathroom Accessory, Model XYZ, Fits Standard Toilet Brushes"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Sanitary Accessory = 6910; General Ceramic = 6914. Choose 6910.10.00.50 for 15.8% total!"
🔹 "Section 122 is 10%, Section 301 is 0% for 6910.10.00.50. Maximize Savings!"
📌 Pro Tip:
If your ceramic toilet brush holder is exported to the US, ensure all marketing materials and invoices explicitly state "Sanitary Ware Accessory" to support the
6910classification.
Consider applying for a Binding Ruling if the product design is ambiguous (e.g., highly decorative).
📣 Immediate Action:
📞 Contact Customs Broker + Provide Product Photos + Use HS Code
6910.10.00.50
🚀 Clear Customs Efficiently, Reduce Tariff Burden, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Duty is a Point of 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。