disposable toilet brush replacement heads
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909905 | 22.8% | CN | US | 官方文档 |
| 3924900500 | 20.6% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🚽 Disposable Toilet Brush Replacement Heads
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Are "Replacement Heads"?
Disposable toilet brush replacement heads are consumable hygiene accessories. In international trade, they are classified based on their material, specific use, and structural nature (whether they are standalone sanitary items or mere parts). The core debate lies in whether they fall under:
1. Sanitary Articles (Chapter 3924) – If viewed as part of the "hygiene system."
2. Other Plastic Articles (Chapter 3926) – If viewed as generic plastic components/parts.
⚠️ Key Distinction Point:
- If the head is marketed and sold as a complete sanitary tool component specifically designed for household hygiene → Potential classification under 3924.
- If the head is treated as a generic plastic part/component without specific sanitary function beyond attachment → Classification under 3926.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate |
|---|---|---|---|
3924.90.56.50 |
Plastic sanitary/toilet accessories; brush head accessories | Fits disposable toilet brush sets or replacement heads; classified as "other sanitary articles" | 20.9% |
3926.90.99.89 |
Other plastic articles (Plastic brush heads as parts/components); general catch-all for plastic parts | Applies to replacement heads classified as generic plastic components | 22.8% |
3926.90.99.05 |
Other plastic articles (Parts/Components); logical fit for plastic brush heads under Chapter 3926 | Applies to replacement heads; generic plastic component classification | 22.8% |
3924.90.05.00 |
Other plastic articles (Household/Hygiene articles); catch-all for household hygiene parts | Applies to replacement heads; fits the "household hygiene" logic | 20.6% |
3924.10.40.00 |
Plastic sanitary articles/household items; specific subheading for plastic sanitary goods | Applies to replacement heads if strictly categorized under plastic sanitary articles | 13.4% |
🔍 Key Reminder:
- Lowest Risk/Lowest Duty:3924.10.40.00(13.4%) requires strict alignment with "plastic sanitary articles."
- Most Common/Conservative:3926series (22.8%) is often used when customs view the head as a generic plastic part rather than a dedicated sanitary article.
- Middle Ground:3924.90series (20.6%–20.9%) balances "sanitary use" with "other articles" logic.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Current rates apply including Section 301 and Section 122 tariffs.
🎯 1. 3924.90.56.50 —— Plastic Sanitary Accessories (Brush Head Accessories)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No (subject to full tariff assessment) |
| Legal Basis Path | HTSUS 3924.90.56.50 → Section 301 Footnote → Section 122 Authority |
📌 Explanation:
- This code is suitable if the product is explicitly described as a "sanitary accessory."
- The 10% Section 122 tariff is a recent addition affecting many Chinese plastic imports.
- Total 20.9% is moderate but higher than the lowest possible rate.
🎯 2. 3926.90.99.89 & 3926.90.99.05 —— Other Plastic Articles (Parts/Components)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS 3926.90.99.xx → Section 301 Footnote → Section 122 Authority |
📌 Explanation:
- Higher Base Rate: The base tariff (5.3%) is higher than3924(3.1%-3.4%).
- Why so high? Customs may view brush heads as generic plastic parts, not specialized sanitary goods.
- Total 22.8% is the highest among the provided options. Use only if3924codes are rejected.
🎯 3. 3924.90.05.00 —— Other Household/Hygiene Plastic Articles
| Item | Detail |
|---|---|
| Base Tariff | 3.1% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 20.6% |
| Tax Calculation | CIF Value × 20.6% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS 3924.90.05.00 → Section 301 Footnote → Section 122 Authority |
📌 Explanation:
- A "catch-all" for household hygiene items not specifically listed.
- Slightly lower than3924.90.56.50due to a lower base rate (3.1% vs 3.4%).
🎯 4. 3924.10.40.00 —— Plastic Sanitary Articles
| Item | Detail |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS 3924.10.40.00 → Section 122 Authority |
📌 Critical Advantage:
- NO Section 301 Surcharge (0%)! This is the lowest total tax rate.
- Risk: Customs must accept that this item is a "plastic sanitary article" under this specific subheading. If deemed a "part" (3926), you lose the Section 301 exemption.
- Recommendation: Best choice if documentation supports "Sanitary Article" classification.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state "Plastic," "For Toilet Brush," "Disposable." |
| ✅ Product Photos (Labeled) | ✔️ | Show the head attached to a handle (if possible) and isolated. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Replacement Head for Toilet Brush" or "Sanitary Brush Head." |
| ✅ Packing List | ✔️ | Include item weight, quantity, and material (Plastic). |
| ✅ Material Declaration | ✔️ | Confirm "100% Plastic" to avoid misclassification under fiber/textile chapters. |
| ✅ Origin Certificate | ✔️ | For determining Country of Origin (China triggers surcharges). |
✅ 2. Declaration Tactics (Key Mantras)
🔥 “Describe as ‘Sanitary Head,’ not ‘Plastic Part’ to save 7.5%!”
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Clear Sanitary Use | 3924.10.40.00 |
Lowest tax (13.4%). Avoids Section 301. |
| Ambiguous/General Use | 3924.90.05.00 or 3924.90.56.50 |
Middle ground (20.6%-20.9%). Safer if 3924.10 is contested. |
| Viewed as Generic Part | 3926.90.99.89 |
Highest tax (22.8%). Only if customs insist it's a "part." |
⚠️ Warning:
- Do NOT use "Brush Handle" or "Toilet Brush Set" if only shipping the head.
- Do NOT use "Plastic Part" unless you want the 22.8% rate.
- Consistency is key: Invoice description must match HS Code logic.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Shapes | Provide drawings to prove it’s designed specifically for toilet sanitation, supporting 3924 classification. |
| Packaged as a Set (Head + Handle) | If sold together, declare as "Toilet Brush Set." May still fall under 3924, but verify if the set triggers different rules. |
| Mixed Shipments | Clearly separate "Replacement Heads" from other plastic goods on the invoice to avoid cross-contamination of classification. |
| Dispute with Customs | If assessed under 3926 (22.8%), file a protest using 3924.10.40.00 justification, citing "primary use is sanitary." |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% | Best rate due to 0% Section 301. Risk of audit. |
| 🇺🇸 USA (Alternative) | 3926.90.99.89 |
22.8% | Safer but more expensive. |
| 🇨🇳 China (Import) | 3924.10.40.00 |
~5% | Low base duty. No Section 122/301. |
| 🇪🇺 EU | 3924.10.40 |
~2-5% | Varies by member state. CE/REACH compliance needed. |
| 🇬🇧 UK | 3924.10.40 |
~0-5% | Post-Brexit tariff review. Generally favorable. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and 122 tariffs.
- Choosing3924.10.40.00saves 7.5-9.4% compared to other US options.
- Risk vs. Reward: Lower tax = higher scrutiny. Prepare solid documentation.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring as "Plastic Part" (3926) when it’s clearly a "Sanitary Article."
👉 Result: Pay 22.8% instead of 13.4%. Overpay $9.4 per $100!
❌ Mistake 2: Using vague terms like "Cleaning Tool" or "Plastic Accessory."
👉 Result: Customs assigns the highest duty code by default. Delays + Penalties.
❌ Mistake 3: Mixing "Brush Heads" with "Brush Handles" in one line item without specifying.
👉 Result: Classification confusion. Clear split is mandatory.
❌ Mistake 4: Ignoring Section 122 Tariff.
👉 Result: Unexpected 10% charge on top of base + Section 301. Budget correctly.
✅ Correct Practice:
"Toilet Brush Replacement Head, Disposable, Plastic, Sanitary Accessory, Model XYZ, Made in China"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 “Sanitary Article, Not Part: 13.4% is the Target!”
🔹 “Avoid 3926: 22.8% is Painful!”
🔹 “Section 301 is the Enemy: Dodge it with3924.10!”
📌 Pro Tip:
- If your product is 100% plastic and used exclusively for toilet hygiene, fight for 3924.10.40.00.
- Submit an Advance Ruling to US Customs if importing in bulk to lock in the 13.4% rate.
- Document everything: Photos, specs, and usage descriptions must align with "Sanitary Article."
📣 Immediate Action:
📞 Consult a Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Maximize Profit, Minimize Duty, Clear Customs Smoothly!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent Counts in Trade!
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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。