coffee cup tray
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6911108010 | 38.3% | CN | US | 官方文档 |
| 6911104100 | 16.3% | CN | US | 官方文档 |
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
☕ Coffee Cup Tray (Tray)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Coffee Cup Tray"?
A Coffee Cup Tray is a functional accessory designed to hold multiple beverages securely, preventing spills during transport. In international trade, these items are strictly classified based on their material composition. The two primary categories are:
Plastic Trays: Made from polymer materials (e.g., PP, PS, PET). These are the most common disposable or semi-durable trays found in cafes and fast-food chains. Porcelain/China Trays: Made from ceramic materials. These are typically rigid, dishwasher-safe, and used for commercial table service or home dining.
⚠️ Key Distinction:
- If made of Plastic → Classified under Chapter 39 (Plastics and Articles Thereof)
- If made of Porcelain/China → Classified under Chapter 69 (Ceramic Products)
Note: Wooden, metal, or paper trays are NOT included in the provided scope and are excluded from this analysis.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material | Kitchen/Tableware Sub-category |
|---|---|---|---|---|
3924.10.30.00 |
Trays, of plastics: Tableware and kitchenware | Disposable coffee carriers, plastic drink holders | 🧱 Plastic | ✅ Yes (Tableware) |
6911.10.80.10 |
Tableware, kitchenware... of porcelain or china: Other (Food/Drink Contact) | Ceramic serving trays, durable porcelain drink holders | 🏺 Porcelain/China | ✅ Yes (Tableware) |
🔍 Critical Reminder:
- Plastic trays for holding cups/bottles fall specifically under 3924.10.30.00.
- Porcelain trays suitable for food/drink contact fall under 6911.10.80.10.
- Do not confuse "Trays" with other kitchenware like "Bowls" or "Plates" if the primary function is holding other items.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current USITC Tariff Schedule
🎯 1. 3924.10.30.00 —— Plastic Trays
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Total Tariff | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption | ❌ Not Applicable for this HS code under standard commercial imports |
| Legal Basis Path | USITC:3924.10.30.00 → Footnote: 9903.88.01 (if applicable) → Surtax: 7.5% |
📌 Explanation:
- The base duty for plastic tableware is relatively low (5.3%).
- However, the 7.5% additional surtax significantly increases the landed cost.
- Total Effective Rate: 12.8%.
🎯 2. 6911.10.80.10 —— Porcelain/China Tableware (Other)
| Item | Detail |
|---|---|
| Base Tariff | 20.8% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Total Tariff | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:6911.10.80.10 → Footnote: 9903.88.01 → Surtax: 7.5% |
📌 Explanation:
- Ceramic tableware faces a much higher base tariff (20.8%) due to traditional trade barriers for ceramics.
- The 7.5% additional surtax is added on top.
- Total Effective Rate: 28.3%. This is a high-cost item category for US importers.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must specify material (e.g., "100% PP Plastic" or "Vitrified Porcelain"). |
| ✅ Product Photos | ✔️ | Clear images showing the tray holding cups/bottles to prove its function as a "Tray." |
| ✅ Commercial Invoice | ✔️ | Description must read "Plastic Tray" or "Porcelain Tray," NOT generic "Container." |
| ✅ Packing List | ✔️ | Detail quantity and weight. |
| ✅ Material Declaration | ✔️ | For plastics: RoHS/REACH compliance if needed. For porcelain: Food contact safety (FDA/LFGB). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Function Second, Name Accurate, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Cup Holder | 3924.10.30.00 (Plastic Tray) |
Misdeclare as "Plastic Container" (different code) → Potential audit |
| Ceramic Serving Tray | 6911.10.80.10 (Porcelain Tableware) |
Misdeclare as "Decorative Ceramic" → Lower tax risk but high penalty for fraud |
| Mixed Shipment | Separate HS Codes for Plastic vs. Porcelain | Lump sum declaration → Customs rejection |
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Trays | Provide client design files. Ensure material matches declaration (e.g., don't declare plastic if it's melamine-formaldehyde, which might have different rules). |
| Set with Cups | If the tray is sold with cups, the tray is still declared separately if it's a distinct item. If it's a "gift set," consult a broker for potential grouping, but usually, main items dictate classification. |
| Food Contact Safety | For Porcelain (6911.10.80.10), ensure FDA compliance for lead/cadmium leaching. For Plastic (3924.10.30.00), ensure BPA-free certification if marketed as such. |
🌍 Part 5: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.30.00 (Plastic)6911.10.80.10 (Porcelain) |
12.8% (Plastic) 28.3% (Porcelain) |
FDA (Food Contact) | High surtax (7.5%) applies to both. |
| 🇨🇳 China | 3924.10.30.006911.10.80.10 |
~5-13% | GB Standards | No Section 301 surtax. |
| 🇪🇺 EU | 3924.10 (Plastic)6911.10 (Porcelain) |
~0-6.5% | CE (Plastic), LFGB (Porcelain) | Generally lower base duties, no Section 301. |
📌 Conclusion:
- USA is the most expensive market due to the 7.5% Section 301 surtax on top of base duties.
- Porcelain is significantly more expensive to import into the US (28.3%) compared to plastic (12.8%).
- Consider plastic alternatives for cost-sensitive shipments to the US.
📌 Part 6: Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring a Plastic Tray as "Other Plastic Articles" (3924.10.40.00)
👉 Consequence: Misclassification. 3924.10.30.00 is specific for Trays. Misuse can lead to audits and back-taxes.
Correct: Use 3924.10.30.00 for Trays.
❌ Error 2: Declaring a Porcelain Tray as "Decorative Ceramic" (6913.10.00.00)
👉 Consequence: If the item is suitable for food/drink contact, it must be 6911.10.80.10. Misdeclaration is fraud.
Correct: If it touches food/drink, use 6911.10.80.10.
❌ Error 3: Ignoring the Material Composition
👉 Consequence: Confusing Plastic (3924) and Porcelain (6911) leads to massive tax differences (12.8% vs 28.3%).
Correct: Always verify material with supplier specs.
❌ Error 4: Using "Cup Holder" as the Sole Description
👉 Consequence: Customs may not recognize the item.
Correct: Use "Coffee Cup Tray, Plastic, for beverage service" or "Porcelain Serving Tray".
✅ Correct Declaration Example:
"Plastic Coffee Cup Tray, PP Material, 6-Cup Capacity, for Commercial Use, Model XYZ, FDA Compliant"
🎯 Part 7: Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Plastic Trays: 12.8% (5.3+7.5)"
🔹 "Porcelain Trays: 28.3% (20.8+7.5)"
🔹 "Material is King, Function is Queen, Tariff Depends on Both!"
📌 Pro Tip:
If you are importing large volumes, consider applying for an Exclusion from Section 301 tariffs if your specific product qualifies (check USTR exclusion list annually).
For Plastic Trays, the lower base duty makes them more resilient to tariff hikes than Porcelain.
📣 Immediate Action:
📞 Contact your customs broker with Material Specifications + Product Photos.
🚀 Ensure your commercial invoice matches the HS Code Description exactly.
💼 Accurate classification saves you up to 15.5% in taxes (Porcelain vs Plastic)!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every Cent of Cost Deserves to Be Calculated Precisely!
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。