drawer divider
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 7326190080 | 87.9% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
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AI分析
🗄️ Drawer Divider (Organizers & Inserts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 Part 1: Product Definition & Classification – Do You Know What "Drawer Divider" Really Is?
Drawer dividers are essential organizational components used to separate items within cabinets, drawers, or storage units. In international trade, their classification depends entirely on material composition and structural form. They are not a single HS Code but a category spanning plastics, wood, and metals.
⚠️ Key Distinction Point:
- Plastic Dividers: Usually classified under Chapter 39 (Articles of Plastic).
- Wooden/Bamboo Dividers: Classified under Chapter 44 (Wood and Articles of Wood).
- Metal Dividers: Classified under Chapter 73 (Articles of Iron or Steel).
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four primary classifications for Drawer Dividers:
| HS Code | Product Description | Material/Structure | Summary |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastic and articles of other materials of headings 3901 to 3914 | Plastic / General | Classified as Other Plastic Articles under the "Other Articles" category. |
3926.30.50.00 |
Other fittings and accessories for furniture, toilets, etc. | Plastic / Accessories | Classified as Other Plastic Articles specifically as fittings/accessories (connectors or inserts). |
7326.19.00.80 |
Other articles of iron or steel, forged or stamped, but not further worked | Steel / Metal | Classified as Other Steel Articles, in forged or stamped form but not further processed. |
4421.99.98.80 |
Other wooden articles | Wood / Board | Classified as Other Wooden Articles, specifically in the form of boards or partitions. |
4421.91.98.80 |
Other wooden articles | Wood/Bamboo / Accessories | Classified as Other Wooden Articles, specifically as accessories or other items, possibly wood or bamboo. |
🔍 Critical Note:
- Plastic options (3926...) are generally the lowest risk but still carry significant US tariffs.
- Wood options (4421...) fall under the same high-tariff bracket as steel.
- Steel options (7326...) face the highest tariffs due to the "Steel, Aluminum, Copper Products" surcharge.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current Rates (Including Section 301 & 122 Clauses)
🎯 1. Plastic Dividers (3926.90.99.89 & 3926.30.50.00)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | 7.5% (Standard China Surcharge) |
| Section 122 Clause Tariff | 10% (Specific Policy Add-on) |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (Section 301 goods are excluded from $800 de minimis relief in many contexts or require strict declaration) |
| Legal Basis Path | HTSUS:3926.90.99.89 / 3926.30.50.00 → USITC Section 301 → Trade Policy Clause 122 |
📌 Explanation:
- Base (5.3%): Standard MFN rate for plastic articles.
- Section 301 (7.5%): Additional duty on Chinese goods under trade remedy laws.
- Clause 122 (10%): Additional surcharge specific to certain consumer goods or logistics-related items.
- Total: 22.8%. This is a moderate-high burden but significantly lower than metal/wood options.
🎯 2. Steel Dividers (7326.19.00.80)
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Section 301 Surcharge | 25.0% (Standard China Surcharge) |
| Section 122 Clause Tariff | 10% |
| Steel/Aluminum/Copper Surcharge | 50% (Special Tariff on Metals) |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:7326.19.00.80 → USITC Section 301 → Section 232 (Steel/Aluminum) → Clause 122 |
📌 Critical Warning:
- Base (2.9%): Standard rate for steel articles.
- Section 301 (25%): High standard surcharge.
- Section 232 (50%): The Killer Clause. Steel products imported from China are subject to an additional 50% tariff under national security provisions (Section 232).
- Clause 122 (10%): Additional policy levy.
- Total: 87.9%. This is an extremely high cost. Importing steel drawer dividers from China is rarely commercially viable due to these combined tariffs.
🎯 3. Wooden Dividers (4421.99.98.80 & 4421.91.98.80)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surcharge | 25.0% |
| Section 122 Clause Tariff | 10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:4421.99.98.80 / 4421.91.98.80 → USITC Section 301 → Clause 122 |
📌 Explanation:
- Base (3.3%): Standard rate for wooden articles.
- Section 301 (25%): High surcharge on Chinese wood products.
- Clause 122 (10%): Additional policy levy.
- Total: 38.3%. While lower than steel, this is still significantly higher than plastic options.
🛠️ Part 4: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state material (Plastic/Wood/Steel), dimensions, and weight. |
| ✅ Material Composition Statement | ✔️ | Crucial for distinguishing between 3926 (Plastic), 4421 (Wood), and 7326 (Steel). Misclassification leads to audits. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Drawer Divider" and HS Code. Avoid vague terms like "Organizer" without material details. |
| ✅ Packing List | ✔️ | Separate items if mixed materials are present. Do not mix steel and plastic in one shipment unless declared separately. |
| ✅ Country of Origin Certificate | ✔️ | To verify Chinese origin and apply correct surcharges. |
✅ 2. Declaration Strategies (Key Mnemonics)
🔥 "Material Defines Code, Steel is 88%, Wood is 38%, Plastic is 23%!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Plastic Divider | 3926.90.99.89 or 3926.30.50.00 |
Declaring as "Wood" | Audit risk, penalty, re-classification. |
| Wooden Divider | 4421.99.98.80 or 4421.91.98.80 |
Declaring as "Plastic" | Higher duty paid, refund hassle, delays. |
| Steel Divider | 7326.19.00.80 |
Ignoring Section 232 | 87.9% tax applied, potential seizure if undeclared. |
| Mixed Material | Split line items | Single line "Mixed Organizer" | Customs will guess, likely assign highest duty (Steel) to entire shipment. |
✅ 3. Special Case Handling
| Scenario | Advice |
|---|---|
| Bamboo Dividers | Often classified under 4421.91.98.80 (Wood) or 4421.99.98.80. Ensure documentation says "Bamboo" but note tariff rate is same as Wood (38.3%). |
| Plastic with Metal Parts | If metal parts are minor, it may still fall under Plastic (3926). If metal is structural, it may fall under Steel (7326) or General Metal (8302). Consult a broker. |
| Section 122 Clause | This 10% surcharge is specific. Ensure your broker includes it in the entry summary to avoid post-audit bills. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Key Requirement | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 (Plastic) |
22.8% | FCC (if electronic), Standard Docs | Steel is 87.9%. Avoid steel from China. |
| 🇨🇳 China | 3926.90.99.89 |
5.3% | Standard Docs | No Section 301/122. Low cost. |
| 🇪🇺 EU | 3926.90.99 (Plastic) |
~6.5% (Varies) | CE, REACH | No Section 301. Much more favorable. |
| 🇨🇦 Canada | 3926.90.99.89 |
5.5% - 22% | Standard Docs | CUSMA agreement may reduce tariffs for non-China origin. |
📌 Conclusion:
- USA imposes harsh penalties on Chinese imports, especially steel (87.9%).
- Plastic is the most tariff-efficient option from China (22.8%).
- Wood is mid-range (38.3%).
- Steel is commercially unviable from China for low-margin goods.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Steel Dividers as "Plastic"
👉 Consequence: Heavy penalty, retroactive tax of 65% difference, possible fraud charges.
❌ Error 2: Ignoring Section 122 Clause (10%)
👉 Consequence: Underpayment, interest accrual, customs hold.
❌ Error 3: Mixing Materials in One Line Item
👉 Consequence: Customs applies the highest duty rate (Steel 87.9%) to the entire shipment value.
❌ Error 4: Vague Description "Home Organizer"
👉 Consequence: Customs requests clarification, delays release by 5-10 days.
✅ Correct Practice:
"Plastic Drawer Divider, Model XYZ, 30x20cm, Material: Polypropylene, HS Code: 3926.90.99.89, Origin: China"
🎯 Part 7: Conclusion – Smart Sourcing & Clearing
🎯 Remember the Golden Rule:
🔹 "Plastic is 23%, Wood is 38%, Steel is 88% – Choose wisely!"
🔹 "Section 301 + Clause 122 + Steel 232 = Cost Killer!"
📌 Pro Tip:
If you are importing Steel dividers, consider sourcing from Vietnam, Mexico, or Thailand to avoid the 50% Section 232 and 25% Section 301 surcharges. For Plastic, China remains competitive despite 22.8% tariffs, but verify supply chain resilience.
📣 Immediate Action:
📞 Engage a Customs Broker to pre-classify your specific product.
🚀 Check Material Composition before shipping.
💼 Optimize Costs by selecting Plastic or Wood over Steel for the US market.
✨ Professional Customs Compliance Starts with Precise Classification!
💼 Every Percentage Point Matters in Your Profit Margin!
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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。