children's dinner plate set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 6912003510 | 19.8% | CN | US | 官方文档 |
| 6911103510 | 43.5% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 6912003910 | 14.5% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Children's Dinner Plate Set (Children's Tableware Sets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a "Children's Dinner Plate Set"?
A Children’s Dinner Plate Set typically includes a main plate, a small bowl, and sometimes a cup or cutlery — designed specifically for young children (usually under 12 years old). These sets are commonly made from plastic, non-ceramic ceramic, or porcelain, and are marketed for safety, durability, and child-friendly design (e.g., non-slip bases, colorful patterns, BPA-free materials).
⚠️ Critical Classification Point:
- Plastic or non-metallic materials → HS Code 3924.10.20.00 or 3924.10.40.00
- Non-porcelain ceramic (e.g., stoneware, earthenware) → HS Code 6912.00.35.10 or 6912.00.39.10
- Porcelain (china) → HS Code 6911.10.35.10📌 Key Insight:
The material composition is the single most important factor in determining the correct HS Code and final tariff rate. Misclassification can lead to severe penalties, delays, or even seizure.
📦 Two, HS Code Classification Details (2026 Updated Tariff Authority)
| HS Code | Product Description | Material Type | Applicable Use Case |
|---|---|---|---|
3924.10.20.00 |
Dinner plates, made of plastic or non-metallic materials | Plastic / Non-metal | Standard children's tableware sets (e.g., silicone, PP, PE) |
3924.10.40.00 |
Dinner plates, made of plastic or non-metallic materials | Plastic / Non-metal | Lightweight, budget-friendly, non-breakable sets |
6912.00.35.10 |
Dinner plates, non-porcelain ceramic (e.g., stoneware, glazed earthenware) | Non-porcelain ceramic | Durable, eco-friendly, premium children’s sets |
6912.00.39.10 |
Dinner plates, non-porcelain ceramic | Non-porcelain ceramic | Smaller or decorative sets, often with child-themed designs |
6911.10.35.10 |
Dinner plates, porcelain (china) | Porcelain | High-end, elegant, hand-painted or luxury children’s sets |
🔍 Pro Tip:
- Plastic sets are not subject to the same high tariffs as ceramic or porcelain — but they may still face additional U.S. trade actions. - Porcelain sets, even if labeled "children’s", are treated as luxury tableware under U.S. customs rules.
💰 Three, 2026 Updated Tariff Breakdown (With Full Tax Clause Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 3924.10.20.00 — Plastic/Non-Metallic Children’s Dinner Plate Set
| Item | Details |
|---|---|
| Base Duty | 6.5% (ad valorem) |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Emergency Duty | +10% |
| Total Effective Duty | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Threshold | ❌ Not eligible (denied under U.S. de minimis rule) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3924.10.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Section 301 (USITC): Tariff imposed under the U.S. Trade Act of 1974 for unfair trade practices by China. - Section 122 (IEEPA): Emergency tariff under the International Emergency Economic Powers Act (IEEPA), targeting goods from China. - Combined effect: 6.5% + 7.5% + 10% = 24% total — high but manageable for plastic items.
🎯 2. 3924.10.40.00 — Plastic/Non-Metallic Children’s Dinner Plate Set (Lower Base Duty)
| Item | Details |
|---|---|
| Base Duty | 3.4% |
| Section 301 (USITC) Additional Duty | +0.0% (no additional duty applied) |
| Section 122 (IEEPA) Emergency Duty | +10% |
| Total Effective Duty | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- This subheading has no Section 301 duty applied — likely due to lower perceived threat or product type. - Still subject to IEEPA 10% — critical to remember.
🎯 3. 6912.00.35.10 — Non-Porcelain Ceramic Children’s Dinner Plate Set
| Item | Details |
|---|---|
| Base Duty | 9.8% |
| Section 301 (USITC) Additional Duty | +0.0% |
| Section 122 (IEEPA) Emergency Duty | +10% |
| Total Effective Duty | 19.8% |
| Tax Calculation | CIF Value × 19.8% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → FOOTNOTE:9903.88.01 |
📌 Note:
- No Section 301 duty applied — possibly because non-porcelain ceramics are not considered "high-tech" or "strategic". - Still 10% IEEPA — must be accounted for.
🎯 4. 6912.00.39.10 — Non-Porcelain Ceramic Children’s Dinner Plate Set (Smaller/Decorative)
| Item | Details |
|---|---|
| Base Duty | 4.5% |
| Section 301 (USITC) Additional Duty | +0.0% |
| Section 122 (IEEPA) Emergency Duty | +10% |
| Total Effective Duty | 14.5% |
| Tax Calculation | CIF Value × 14.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- Lower base rate due to product size, function, or design (e.g., decorative, not for daily use). - Still 10% IEEPA — non-negotiable.
🎯 5. 6911.10.35.10 — Porcelain Children’s Dinner Plate Set (Luxury/High-End)
| Item | Details |
|---|---|
| Base Duty | 26.0% |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Emergency Duty | +10% |
| Total Effective Duty | 43.5% |
| Tax Calculation | CIF Value × 43.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6911.10.35.10 → FOOTNOTE:9903.88.01 |
📌 Critical Warning:
- This is the highest tariff rate in the list — 43.5%. - Porcelain is treated as luxury tableware, not "children’s toys". - Even if marketed for kids, if it's porcelain, 43.5% applies.
🛠️ Four, Customs Clearance Best Practices (Real-World Tips)
✅ 1. Required Documentation (Must-Have)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Children’s Dinner Plate Set, [Material], [HS Code]" |
| ✅ Packing List | ✔️ | Include quantity, weight, dimensions, and material type |
| ✅ Product Photos (with labels) | ✔️ | Show material, brand, and design |
| ✅ Material Test Report | ✔️ | Prove plastic/non-ceramic/porcelain (e.g., ISO 17025 lab report) |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff claims (e.g., China vs. Vietnam) |
| ✅ Safety Certifications | ✔️ | FDA (for food contact), CPSIA (for children’s products), RoHS, REACH |
✅ 2.申报技巧 (Key Rules to Remember)
🔥 "Material First, Name Second — One Mistake, 43.5% Tax!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plastic set with child-safe design | 3924.10.20.00 or 3924.10.40.00 |
6911.10.35.10 |
24% vs 43.5% → 19.5% extra tax |
| Stoneware set with animal patterns | 6912.00.35.10 |
3924.10.20.00 |
19.8% vs 24.0% → minor loss |
| Porcelain set with cartoon characters | 6911.10.35.10 |
3924.10.20.00 |
43.5% vs 24.0% → 19.5% penalty + audit risk |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Set includes plastic + porcelain parts | Do NOT split — declare as porcelain (higher duty) |
| Set made in Vietnam/Mexico | Apply for IEEPA exemption — 0% duty possible |
| Set with non-food-grade plastic | Do not declare as food contact — risk of rejection |
| Set with lead paint or BPA | High risk of seizure — must pass CPSIA testing |
🌍 Five, Global Market Comparison (2026 Update)
| Country | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.20.00 to 6911.10.35.10 |
13.4% – 43.5% | FDA, CPSIA, RoHS | All have IEEPA 10% |
| 🇨🇳 China | 3924.10.20.00 |
5% | CCC, RoHS | No additional duties |
| 🇪🇺 EU | 3924.10.20.00 |
0% (if CE) | CE, REACH | No 301/IEEPA |
| 🇦🇺 Australia | 6912.00.35.10 |
5% | RCM | No IEEPA |
| 🇯🇵 Japan | 3924.10.40.00 |
0% | PSE | No extra duties |
📌 Key Insight:
- The U.S. is the only market with 10% IEEPA + 301 duties. - China and EU are much more favorable for plastic and ceramic children’s sets.
📌 Six, Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring a porcelain set as "plastic" to avoid 43.5%
👉 Result: Seizure, fines, and future audits — illegal misclassification
❌ Mistake 2: Not including material test report
👉 Result: Customs delays, request for sample testing, or rejection
❌ Mistake 3: Using "children’s toy" as product description
👉 Result: Misclassified under toy rules (HS 9503) → wrong duty, higher risk
❌ Mistake 4: Assuming "small size" = lower duty
👉 Result: Still subject to 10% IEEPA — no exceptions
✅ Correct Declaration Example:
"Children’s Dinner Plate Set, 3-piece, made of non-porcelain ceramic (stoneware), food-grade, BPA-free, designed for ages 3–10, Model XYZ, CE & CPSIA Certified"
🎯 Seven, Conclusion: Precision = Profit
🎯 Remember the Golden Rule:
🔹 "Material Dictates Code, Code Dictates Tax — One Mistake, 43.5% Penalty!"
🔹 "Plastic = Lower Tax, Porcelain = High Tax, IEEPA 10% = Always Pay!"
📌 Pro Tips: - If your set is made in Vietnam, Mexico, or Thailand, apply for IEEPA exemption — 0% duty possible. - Request a pre-ruling (Advance Ruling) from U.S. Customs before shipment. - Use a customs broker with experience in children’s tableware.
📣 Act Now!
📞 Contact a U.S. Customs Broker + Product Testing Lab
🚀 Get your HS Code pre-approved + tariff forecast
💼 Save thousands — and avoid costly surprises!
✨ Smart Clearance Starts with Smart Classification!
💼 Your profit margin depends on one correct HS Code.
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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。