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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 materialsHS 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:9903.01.25USITC:3924.10.20.00FOOTNOTE: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% totalhigh 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:9903.01.25FOOTNOTE: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:9903.01.25FOOTNOTE:9903.88.01

📌 Note:
- No Section 301 duty applied — possibly because non-porcelain ceramics are not considered "high-tech" or "strategic". - Still 10% IEEPAmust 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:9903.01.25FOOTNOTE:9903.88.01

📌 Why Lower?
- Lower base rate due to product size, function, or design (e.g., decorative, not for daily use). - Still 10% IEEPAnon-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:9903.01.25USITC:6911.10.35.10FOOTNOTE: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 exemption0% 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% IEEPAno 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 exemption0% 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.

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。