cup holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326908630 | 87.9% | CN | US | 官方文档 |
| 8714998000 | 27.5% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 8708295110 | 0.0% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Cup Holder (Bike & Car Variants)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 Part 1: Product Definition & Classification – Do You Really Understand “Cup Holders”?
A Cup Holder is a functional accessory designed to securely hold beverage containers. In international trade, it is strictly divided by application scenario (Bicycle vs. Vehicle/Automobile) and material composition (Metal/Steel vs. Plastic). Misclassification here leads to drastic tax differences:
1. Bicycle Cup Holder (自行车杯架):
- Typically made of Metal (Iron/Steel).
- Classified as a Bicycle Accessory (Part) or General Metal Fabrication.
- Critical Risk: Subject to high "Section 301" and "Section 232" additional tariffs if classified under metal goods.
2. Car Cup Holder (车载杯架):
- Typically made of Plastic or Metal.
- Classified as an Automobile Accessory (Part).
- Critical Risk: Plastic parts may face lower duties than metal parts, but both face US additional tariffs.
⚠️ Key Distinction Point:
- If it is for a Bicycle → Look at 8714.99.80.00 (Bicycle Part) OR 7326 (Metal Part).
- If it is for a Car → Look at 8708.29.51.10 (Automobile Part) OR 3926.30.50.00 (Plastic Part).
- DO NOT mix them up! A metal bike cup holder classified as a car part will face inspection delays.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 specific HS Codes and their corresponding tax breakdowns. Note that China-origin goods face significant additional tariffs.
| HS Code | Product Description | Material/Type | Total Tax Rate (China Origin) | Key Tariff Components |
|---|---|---|---|---|
| 8714.99.80.00 | Bicycle Cup Holder (Bicycle Accessory) | Bicycle Part / Accessory | 27.5% | Base: 10% + Section 301: 7.5% |
| 8708.29.51.10 | Car Cup Holder (Auto Interior Accessory) | Auto Part (Metal/Plastic mix) | 37.5% (2.5% Base + 35% Add.) |
Base: 2.5% + Section 301: 25% + Section 232: 10% |
| 3926.30.50.00 | Car Cup Holder (Plastic) | Plastic Body Connector/Part | 22.8% | Base: 5.3% + Section 301: 7.5% + Other: 10% |
| 7326.90.86.30 | Bicycle Cup Holder (Metal Bracket) | Metal (Iron/Steel) - Bracket Type | 87.9% | Base: 2.9% + Section 301: 25% + Section 232: 50% |
| 7326.90.86.88 | Bicycle Cup Holder (Iron/Steel Generic) | Metal (Iron/Steel) - Other Goods | 87.9% | Base: 2.9% + Section 301: 25% + Section 232: 50% |
🔍 Critical Insight:
- The "Metal Trap": If your bicycle cup holder is made of Steel/Iron, importing it under 7326 incurs a massive 87.9% tariff due to the 50% Section 232 tariff on steel/aluminum products.
- The "Bicycle Part Advantage": By correctly classifying it as a Bicycle Accessory (8714.99.80.00), you reduce the rate to 27.5%, saving 60.4% in taxes.
- Car Parts: Generally safer, with plastic (3926) being cheaper than metal/auto-specific (8708) classifications.
💰 Part 3: 2026 Latest Tariff Rate Details (Detailed Breakdown)
✅ Target Market: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025-11-10 onwards (Subject to current US Trade Laws)
🎯 1. 8714.99.80.00 —— Bicycle Cup Holder (Best Option for Bike Parts)
| Item | Content |
|---|---|
| Product Category | Parts and Accessories of Bicycles |
| Base Duty Rate | 10.0% |
| Section 301 Tariff | +7.5% (Additional duty on Chinese goods) |
| Section 232 Tariff | 0% (Not applicable to general bicycle parts unless strictly steel framing) |
| Total Effective Rate | 27.5% |
| Tax Calculation | CIF Value × 27.5% |
| De Minimis Exemption | ❌ No (Cannot use $800 de minimis rule for this HS code easily) |
| Legal Basis Path | HTSUS:8714.99.80.00 → USITC Footnote 9903.01.01 |
📌 Explanation:
- This is the most tax-efficient classification for bicycle cup holders.
- It avoids the punitive 50% Section 232 tariff because it is recognized as a "bicycle accessory" rather than generic "steel products."
- Strategy: Ensure your product description explicitly states "For Bicycles" to justify this code.
🎯 2. 8708.29.51.10 —— Car Cup Holder (Auto Interior Part)
| Item | Content |
|---|---|
| Product Category | Parts and Accessories of Motor Vehicles |
| Base Duty Rate | 2.5% |
| Section 301 Tariff | +25.0% |
| Section 232 Tariff | +10.0% (On Steel/Aluminum/Copper products) |
| Total Effective Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | HTSUS:8708.29.51.10 → USITC:9903.01.24 |
📌 Explanation:
- For car cup holders, this code is standard.
- The total rate is 37.5%.
- If the cup holder is purely plastic, it might not trigger Section 232, but the data provided includes the 10% add-on, implying the component is analyzed as having metal content or falling under the broader auto part umbrella with steel elements.
🎯 3. 3926.30.50.00 —— Car Cup Holder (Plastic)
| Item | Content |
|---|---|
| Product Category | Other Articles of Plastics (Body Connectors/Fittings) |
| Base Duty Rate | 5.3% |
| Section 301 Tariff | +7.5% |
| Other Add-ons | +10.0% (Specific clause mentioned in data) |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | HTSUS:3926.30.50.00 |
📌 Explanation:
- If your car cup holder is 100% Plastic, this code offers the lowest tax burden (22.8%).
- Crucial: You must prove the product is primarily plastic (no metal brackets if possible, or minor components ignored).
🚨 4. 7326.90.86.30 & 7326.90.86.88 —— Bicycle Cup Holder (Metal/Steel) – AVOID IF POSSIBLE
| Item | Content |
|---|---|
| Product Category | Other Articles of Iron/Steel (Generic Metal Goods) |
| Base Duty Rate | 2.9% |
| Section 301 Tariff | +25.0% |
| Section 232 Tariff | +50.0% (On Steel/Aluminum) |
| Total Effective Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | HTSUS:7326.90.86.xx → USITC:9903.88.01 |
📌 WARNING:
- This classification applies if the cup holder is deemed a "Generic Steel Product" rather than a "Bicycle Part."
- The 50% Section 232 tariff on steel is devastating.
- Risk: If a bicycle cup holder is made of steel, customs may initially classify it here. You must provide documentation that it is a "part of a bicycle" (HS 8714) to avoid this rate.
🛠️ Part 4: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must explicitly state: "Material: [Plastic/Iron]" and "Application: [Bicycle/Car]". |
| ✅ Photos (Labeled) | ✔️ | Show mounting points. If it has bicycle mounts, label it "Bike Mount." |
| ✅ BOM (Bill of Materials) | ✔️ | Essential to prove % of Plastic vs. Metal to justify HS 3926 or 8714. |
| ✅ Commercial Invoice | ✔️ | Description: "Plastic Car Cup Holder" or "Steel Bicycle Cup Holder" – Do not just write "Cup Holder." |
| ✅ OEM/Design Drawings | ✔️ | If challenging HS 7326, show the design intent is for a bicycle frame/handlebar. |
✅ 2. Declaration Strategy (The Golden Rules)
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Bicycle Cup Holder (Metal) | 8714.99.80.00 Desc: Bicycle Accessory |
7326.90.86.30 Desc: Steel Bracket |
Save 60.4% Tax! |
| Car Cup Holder (Plastic) | 3926.30.50.00 Desc: Plastic Auto Fitting |
8708.29.51.10 Desc: Auto Part |
Save 14.7% Tax! |
| Car Cup Holder (Metal) | 8708.29.51.10 Desc: Auto Interior Part |
7326... Desc: Steel Part |
Avoid 50% Steel Tariff |
| Mixed Material | Primary Material Rule | Vague Description | Customs will pick the highest tax code |
🔥 Mantra for Success:
"Identify by Application First, Material Second!"
1. Is it for a Bike? → Aim for 8714.
2. Is it for a Car? → Aim for 3926 (if plastic) or 8708 (if metal).
3. Never let a bike cup holder be declared as a generic "Steel Bracket."
✅ 3. Special Case Handling
| Situation | Advice |
|---|---|
| Metal Bike Cup Holder | Provide a Statement of Use: "This item is exclusively mounted on bicycle handlebars/tubing. It is a component of a bicycle." |
| Plastic Car Cup Holder | Ensure no metal screws/clips are listed as primary components. If yes, use 8708.29.51.10. |
| Kit (Bike Cup + Mounting Hardware) | Declare as One Set. The primary character (Cup Holder) determines the HS code. Do not split invoice. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country | Recommended HS Code | Tax Rate (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 8714.99.80.00 (Bike) |
27.5% | N/A | Lowest risk for Bike parts. Avoid 7326. |
| 🇺🇸 USA | 3926.30.50.00 (Car/Plastic) |
22.8% | N/A | Lowest tax rate overall if plastic. |
| 🇨🇳 China | Same Codes | 0-10% | N/A | No Section 301/232 tariffs. |
| 🇪🇺 EU | 8714.99 / 3926.30 | 0-4% | CE | No US-style punitive tariffs. |
| 🇬🇧 UK | 8714.99 / 3926.30 | 0-5% | UKCA | Post-Brexit rules align with EU closely. |
📌 Conclusion:
- The US market is the most complex due to Section 301 and 232 tariffs.
- Plastic Car Parts are the cheapest to import into the US (22.8%).
- Bicycle Parts can be competitive (27.5%) ONLY IF correctly classified as accessories, not metal goods.
📌 Part 6: Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Declaring a Steel Bicycle Cup Holder as 7326.90.86.30
👉 Result: 87.9% Tax.
👉 Fix: Provide proof it is a "Bicycle Accessory" to use 8714.99.80.00 (27.5%).
❌ Error 2: Declaring a Plastic Car Cup Holder as 8708.29.51.10
👉 Result: 37.5% Tax.
👉 Fix: If 100% plastic, use 3926.30.50.00 (22.8%).
❌ Error 3: Using generic term "Cup Holder" on Invoice
👉 Result: Customs ambiguity → Inspection delay → Potential worst-case classification.
👉 Fix: Use "Bicycle Cup Holder, Steel" or "Car Cup Holder, Plastic".
✅ Correct Practice:
"Accessory for Bicycles: Metal Cup Holder, Model XYZ, Mounted on Handlebar."
"Accessory for Motor Vehicles: Plastic Cup Holder, Model ABC, Dash Mount."
🎯 Part 7: Conclusion – Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Bike Parts = 8714 (27.5%), NOT Steel (87.9%)!"
🔹 "Car Plastic = 3926 (22.8%), Cheaper than Auto Parts (37.5%)!"
🔹 "One Cup Holder, Two Worlds: Bike vs. Car. Define It Clearly!"
📌 Pro Tip:
If your product is 100% Plastic, always push for HS 3926. If it is Bicycle-related, always push for HS 8714.
Apply for an Advance Ruling (Pre-classification) with US Customs (CBP) if your volume is high. It provides legal certainty against the 50% steel tariff.
📣 Immediate Action:
📞 Audit your current invoices. Do they say "Cup Holder" or "Bicycle Accessory"?
📝 Update your product descriptions to match HS Code Intent.
🚀 Clear Customs Faster, Pay Less Tax, Sell More!
✨ Professional Clearance Starts with Precise Classification!
💼 Every 1% of Tax Saved is Pure Profit!
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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。