comb stopper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7326908676 | 87.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909940 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🍷 Corkscrew/Comb Stopper (Other Articles of Iron or Steel & Plastics)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Logistics Strategy
📌 Part I: Product Definition & Classification: What is a "Comb Stopper"?
A "Comb Stopper" (often referred to as a wine stopper or corkscrew accessory with multiple tiers/teeth) is a device used to seal wine bottles or extract corks. In international trade, its classification depends heavily on the material composition and specific design function. It generally falls under two main categories:
1. Metal Articles (Iron/Steel): If the primary structure (the comb/teeth mechanism) is made of steel or iron, even if it has plastic handles or rubber grips, it is often classified as an article of metal. 2. Plastic Articles: If the stopper part is made of plastic and the metal components are merely minor attachments or non-structural, it may be classified as an article of plastic.
⚠️ Critical Distinction Point:
- If the product is a generic metal tool without specific decorative or specialized niche functions, it falls under General Metal Articles.
- If it is a specialized accessory like a "metal handle" for another tool, or a specific plastic container/stopper, the HS code changes significantly.
- Plastic vs. Metal: The "essential character" determines the classification. For a "comb stopper," if the metal teeth are the functional core, metal rules apply. If it's a plastic plug with metal accents, plastic rules may apply.
📦 Part II: HS Code Classification Details (Based on Provided Data)
Below are the only applicable HS codes from your dataset. No other codes are provided in the source data.
| HS Code | Product Description | Applicable Scenario | Material Composition |
|---|---|---|---|
7326.90.86.88 |
Other articles of iron or steel: Other: Other: Other: Other | Generic metal stoppers, metal corkscrew heads, steel comb mechanisms | ✅ Iron/Steel (Primary) |
7326.90.86.76 |
Other articles of iron or steel: Other: Other: Other: Metal handles for brooms, mops, paint applicators and similar products | ⚠️ Caution: This is a specific exception for handles. If the "comb" is strictly interpreted as a "handle" for a cleaning tool (e.g., a mop head attachment), it might fit, but for wine/corking, 88 is safer. Only use if explicitly a handle for cleaning equipment. | ✅ Iron/Steel (Handle specific) |
3926.90.99.89 |
Other articles of plastics: Other: Other Other | Plastic wine stoppers, plastic bottle caps with metal inserts, plastic comb structures | ✅ Plastic (Primary) |
3926.90.99.40 |
Other articles of plastics: Other: Covers, rings and frames for manholes; catch basins... valve, service and meter boxes | ❌ High Risk Misclassification: This code is for industrial infrastructure (manholes, valves). DO NOT USE for consumer goods like wine stoppers unless you are importing industrial plastic valve covers, not kitchenware. | ✅ Plastic (Industrial) |
🔍 Key Insight:
-7326.90.86.88is the most likely candidate for metal comb stoppers (generic metal article).
-3926.90.99.89is the most likely candidate for plastic comb stoppers.
-3926.90.99.40is for industrial infrastructure. Using this for a wine stopper is a major customs error and will lead to delays/seizures.
-7326.90.86.76is for handles of cleaning tools. Only applicable if the "comb" is a handle for a mop/broom, not a corking device.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariff structure as per data
🎯 1. 7326.90.86.88 —— Other Articles of Iron or Steel (Generic Metal)
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Additional Tariff (Section 301) | 25.0% (for steel/aluminum products from China) |
| Special Surcharges | Steel/Aluminum/Copper Products Surcharge: 50% (Note: Data indicates a 50% surcharge for "Steel, Aluminum, Copper products" in addition to the 25%? Or is the 50% inclusive? Let's follow the data's explicit text: "Basic: 2.9%, Additional: 25.0%, Steel/Al/Cu Surcharge: 50%". The data says Total Tax: 77.9%. This implies 2.9 + 25.0 + 50.0 = 77.9%. This is a critical finding. |
| Total Tariff Rate | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| De Minimis Eligibility | ❌ Not Eligible (High tariff rates usually negate de minimis benefits for direct import) |
| Legal Basis | HS: 7326.90.86.88 → Tariff: 2.9% + Section 301: 25% + Steel/Al Surcharge: 50% |
📌 Explanation:
- This is an extremely high tariff category.
- The 50% surcharge on steel/aluminum products significantly impacts cost.
- Total cost impact: Nearly 78% of the product value.
🎯 2. 7326.90.86.76 —— Metal Handles for Cleaning Tools
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Additional Tariff (Section 301) | 0.0% (Data specifies 0.0% for this specific subheading) |
| Special Surcharges | Steel/Aluminum/Copper Products Surcharge: 50% |
| Total Tariff Rate | 52.9% |
| Tax Calculation | CIF Value × 52.9% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | HS: 7326.90.86.76 → Tariff: 2.9% + Section 301: 0% + Steel/Al Surcharge: 50% |
📌 Note:
- Only applicable if the item is a handle for a broom/mop.
- Significantly lower than88due to 0% Section 301, but still high due to 50% steel surcharge.
- Warning: Misclassifying a wine stopper as a "mop handle" is fraudulent.
🎯 3. 3926.90.99.89 —— Other Articles of Plastics
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | 7.5% |
| Special Surcharges | None specified for plastics in this context |
| Total Tariff Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ✅ Potentially Eligible (If under $800, de minimis may apply, but check current regulations) |
| Legal Basis | HS: 3926.90.99.89 → Tariff: 5.3% + Section 301: 7.5% |
📌 Advantage:
- Much lower tariff (12.8%) compared to metal options.
- Recommendation: If the product is primarily plastic (e.g., plastic stopper with metal teeth), aim for this code to save ~65% in taxes.
🎯 4. 3926.90.99.40 —— Industrial Plastic Covers/Valves
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Eligibility | ✅ Eligible |
| Legal Basis | HS: 3926.90.99.40 → Tariff: 0% |
📌 Warning:
- 0% Tax is too good to be true for a wine stopper.
- This code is for manhole covers, valve boxes, etc.
- DO NOT USE for consumer goods. Customs will reject this classification, leading to penalties, audits, and seizure.
- Risk Level: 🔴 Critical
🛠️ Part IV: Customs Clearance Practical Advice
✅ 1. Preparation Checklist
| Document | Required | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images of the stopper, showing material (plastic vs. metal). |
| ✅ Material Composition | ✔️ | Specify % of metal vs. plastic. Essential for correct HS code. |
| ✅ Commercial Invoice | ✔️ | Accurately describe as "Plastic Wine Stopper" or "Metal Corkscrew Head". |
| ✅ Packing List | ✔️ | Ensure quantities match invoice. |
| ✅ Test Reports | ✔️ | FDA (if food contact), BPA-free certification for plastics. |
✅ 2. Declaration Strategy (Key Formulas)
🔥 “Material Determines Code, Not Use!”
| Scenario | Correct HS Code | Risk |
|---|---|---|
| Primary Material is Plastic (e.g., plastic body, metal teeth) | 3926.90.99.89 (12.8%) |
🟢 Low |
| Primary Material is Metal (e.g., steel comb, plastic grip) | 7326.90.86.88 (77.9%) |
🟡 High Cost |
| Claiming it’s a "Mop Handle" (when it’s a wine stopper) | 7326.90.86.76 |
🔴 Fraud Risk |
| Claiming it’s a “Valve Cover” | 3926.90.99.40 |
🔴 Seizure Risk |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Material | If plastic > 50% by weight or essential character, use Plastic Code. If metal > 50%, use Metal Code. |
| Food Contact | Ensure plastic is FDA-compliant. Provide migration test reports. |
| Customs Audit | If audited, prove "essential character" with material breakdown. |
🌍 Part V: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
12.8% | Best for plastic. Avoid metal due to 77.9%. |
| 🇺🇸 USA | 7326.90.86.88 |
77.9% | High tax. Only if metal is essential. |
| 🇪🇺 EU | Varies | Check EU Tariff | EU may have different classifications. |
| 🇨🇳 China | Check Chinese Tariff | Check CN Tariff | Importing into China? Different rates apply. |
📌 Conclusion:
- For USA imports, plastic stoppers are tax-efficient (12.8%).
- Metal stoppers are tax-prohibitive (77.9%).
- Avoid misclassification (e.g., using industrial codes) to prevent penalties.
📌 Part VI: Common Errors & Pitfalls
❌ Error 1: Classifying plastic stoppers as metal (7326.90.86.88)
👉 Consequence: Paying 77.9% tax instead of 12.8%. Overpayment of $65 per $100!
❌ Error 2: Classifying metal stoppers as industrial plastic (3926.90.99.40)
👉 Consequence: Customs seizure, fines, and legal action for fraud.
❌ Error 3: Using 7326.90.86.76 for wine stoppers
👉 Consequence: Audit trigger. Customs will reject "mop handle" description for a wine accessory.
✅ Correct Approach:
"Plastic Wine Stopper with Metal Teeth, FDA Compliant, Model XYZ" →
3926.90.99.89
🎯 Part VII: Conclusion
🎯 Remember:
🔹 "Plastic = 12.8%, Metal = 77.9%, Fraud = Jail."
🔹 "Choose the right material code to save thousands."
📌 Tips:
- If you can design the product to be primarily plastic, save ~65% in taxes.
- Always provide material breakdown to customs.
- Do not use industrial codes (3926.90.99.40) for consumer goods.
📣 Action Required:
📞 Consult a Customs Broker for final classification.
📝 Update Product Descriptions to reflect true material composition.
🚀 Optimize Supply Chain to favor plastic components where possible.
✨ Accurate Classification Saves Money!
💼 Every Percentage Point Counts in Tariffs!
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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。