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fixed volume measuring cup

CN → US
HS编码 关税税率 原产国 目的国 文档
3924104000 13.4% CN US 官方文档
3924102000 24.0% CN US 官方文档
7013496090 24.7% CN US 官方文档
7013492090 40.0% CN US 官方文档
3924104000 13.4% CN US 官方文档

商品图片

AI分析

🥣 Fixed Volume Measuring Cup (Plastic & Glass)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Know Your "Cup"?

A Fixed Volume Measuring Cup is a kitchen utensil designed to measure specific quantities of liquid or dry ingredients. In international trade, the classification depends strictly on the material and the specific design intent.

The key distinction lies between general kitchenware and specific measuring instruments.

⚠️ Key Classification Point:
- Plastic Cups: Generally classified under Chapter 39 (Plastics). Whether it is a "cup" (3924.10.20) or a "measuring cup/tableware" (3924.10.40) depends on the exact shape and declared use.
- Glass Cups: Classified under Chapter 70 (Glass). The tax burden varies significantly based on whether it is deemed a "drinking glass" or a "kitchen measuring vessel."


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, here is the breakdown for the four distinct classifications.

HS Code Product Description Tax Rate Tax Breakdown Details
3924.10.40.00 Plastic Measuring Cup (Tableware/Cookware Category) 13.4% Base: 3.4%
Add-on: 0.0%
Section 301 (122 Clause): 10%
3924.10.20.00 Plastic Cup (General Kitchen Utensil/Container) 24.0% Base: 6.5%
Add-on: 7.5%
Section 301 (122 Clause): 10%
7013.49.60.90 Glass Measuring Cup (Kitchen Utensil) 24.7% Base: 7.2%
Add-on: 7.5%
Section 301 (122 Clause): 10%
7013.49.20.90 Glass Cup (Table/Kitchen Use, Non-Measuring Specific) 40.0% Base: 22.5%
Add-on: 7.5%
Section 301 (122 Clause): 10%

🔍 Critical Insight:
- Plastic vs. Glass: Plastic cups generally have lower base tariffs than glass cups.
- "Measuring" vs. "General": Classifying a plastic item as 3924.10.40 (Measuring Cup/Tableware) saves 10.6% compared to 3924.10.20 (General Cup).
- Glass Trap: Glass measuring cups (7013.49.60) are taxed at 24.7%, while general glass cups (7013.49.20) jump to 40.0%. Misclassification here is costly.


💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: Current rates apply to imports from China.

🎯 1. 3924.10.40.00 — Plastic Measuring Cup (Best Case for Plastic)

Item Detail
Base Tariff 3.4%
Section 301 Surcharge 10.0% (122 Clause)
Other Surtaxes 0.0%
Total Effective Rate 13.4%
Calculation CIF Value × 13.4%
De Minimis Exemption No (Deemed higher than standard low-value thresholds for this category in many contexts, though technically subject to specific trade rules. Note: Data shows no exemption mentioned, assume full duty).
Legal Basis Standard HTSUS 3924.10.40 + Section 301 Footnote 122.

📌 Explanation:
- This is the most tax-efficient classification for plastic measuring cups.
- The "122 Clause" refers to specific USITC exclusions or inclusions under Section 301. Here, it adds 10%.
- Savings: Compared to general plastic cups (3924.10.20), you save 10.6% by correctly identifying it as a "Measuring Cup" or "Tableware" rather than a generic "Cup."

🎯 2. 3924.10.20.00 — Plastic Cup (General Kitchen Use)

Item Detail
Base Tariff 6.5%
Section 301 Surcharge 7.5%
Section 301 (122 Clause) 10.0%
Total Effective Rate 24.0%
Calculation CIF Value × 24.0%
De Minimis Exemption No
Legal Basis Standard HTSUS 3924.10.20 + Section 301 Footnotes.

📌 Warning:
- If you declare a plastic measuring cup simply as "Plastic Cup," you may be assessed this higher rate.
- Risk: Customs may argue that if it's used for measuring, it falls under 40, not 20.

🎯 3. 7013.49.60.90 — Glass Measuring Cup

Item Detail
Base Tariff 7.2%
Section 301 Surcharge 7.5%
Section 301 (122 Clause) 10.0%
Total Effective Rate 24.7%
Calculation CIF Value × 24.7%
De Minimis Exemption No
Legal Basis Standard HTSUS 7013.49.60 + Section 301 Footnotes.

📌 Explanation:
- Glass measuring cups are taxed slightly higher than their plastic counterparts.
- Ensure the product is clearly a measuring device (with volume markings) to qualify for this rate rather than the generic glass cup rate.

🎯 4. 7013.49.20.90 — Glass Cup (Table/Kitchen)

Item Detail
Base Tariff 22.5%
Section 301 Surcharge 7.5%
Section 301 (122 Clause) 10.0%
Total Effective Rate 40.0%
Calculation CIF Value × 40.0%
De Minimis Exemption No
Legal Basis Standard HTSUS 7013.49.20 + Section 301 Footnotes.

📌 Critical Warning:
- This is the highest tariff in the list.
- Why so high? Glass tableware often faces higher base tariffs.
- Pitfall: If your glass cup has volume measurements, do NOT use this code. Use 7013.49.60.90 instead to save 15.3%.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Preparation Checklist (Non-Negotiable)

Document Required Description
Product Spec Sheet ✔️ Must explicitly state "Fixed Volume Measuring Cup" vs. "Drinking Cup."
Product Photos ✔️ Show volume markings (ml/cups). This is the #1 evidence for classification.
Commercial Invoice ✔️ Description must match HS Code intent (e.g., "Plastic Measuring Cup" not just "Plastic Cup").
Packing List ✔️ Ensure no mixed materials confuse customs (e.g., plastic cup with metal lid).
Country of Origin ✔️ Must be China (CN) for these specific tax rates.

✅ 2. Declaration Tips (Key Mnemonics)

🔥 "Markings Matter! Measuring = 40/60, Drinking = 20/20."

Scenario Correct HS Code Wrong Code Consequence
Plastic Cup with Volume Marks 3924.10.40.00 (13.4%) 3924.10.20.00 (24.0%) Overpaid 10.6%. Can apply for refund post-clearance if caught early.
Plastic Cup, No Marks 3924.10.20.00 (24.0%) 3924.10.40.00 Customs may reject "Measuring" claim, stick to 24%.
Glass Cup with Volume Marks 7013.49.60.90 (24.7%) 7013.49.20.90 (40.0%) Overpaid 15.3%. Huge penalty risk if audited.
Glass Cup, No Marks 7013.49.20.90 (40.0%) 7013.49.60.90 Safe, but expensive. Ensure no markings exist.

✅ 3. Special Cases

Situation Recommendation
Transparent Plastic with Etched Lines Clearly declare as "Measuring Cup." The etched lines prove function.
Set of Cups (e.g., 1 cup, 1/2 cup) Declare as "Measuring Cup Set." Classify under the primary measuring item (3924.10.40).
Glass with Metal Lid If the lid is integral, classify by the main body (Glass). If detachable, ensure invoice separates them if possible, but usually, the "cup" dominates.
OEM Custom Shapes Provide 3D drawings showing volume calibration marks.

🌍 V. Global Market Comparison (2026 Snapshot)

Country Recommended HS Code Est. Total Tax (China Origin) Notes
🇺🇸 USA 3924.10.40 / 7013.49.60 13.4% - 24.7% High Section 301 taxes apply.
🇨🇳 China 3924.10 / 7013.49 Low (5-10%) No Section 301.
🇪🇺 EU 3924.10 / 7013.49 Moderate (4-9%) No Section 301. VAT applies separately.
🇨🇦 Canada 3924.10 / 7013.49 Low Generally favorable.

📌 Conclusion:
- The US market is the most challenging due to Section 301 (122 Clause) taxes.
- Accuracy is profit. Misclassifying a measuring cup as a general cup can cost you 10-15% more in duties.


📌 VI. Common Errors & Pitfalls (Lessons Learned)

Error 1: Describing a plastic measuring cup simply as "Plastic Cup" on the invoice.
👉 Result: Customs defaults to 3924.10.20.00 (24.0%).
👉 Fix: Use precise terminology: "Plastic Measuring Cup, with Volume Markings."

Error 2: Ignoring volume markings on glass products.
👉 Result: Classifying as 7013.49.20.90 (40.0%) instead of 7013.49.60.90 (24.7%).
👉 Fix: Always highlight calibration marks in product descriptions.

Error 3: Assuming all "Kitchenware" is treated equally.
👉 Result: Failure to distinguish between "Measuring Instruments" and "General Utensils."
👉 Fix: Use the "Function Test": Does it measure? Yes → Use Measuring HS Code.


🎯 VII. Conclusion: Precision Leads to Profit

🎯 Remember the Mnemonic:

🔹 "Plastic Measure = 13.4%, Plastic General = 24.0%."
🔹 "Glass Measure = 24.7%, Glass General = 40.0%."
🔹 "Markings Define the Margin!"


📌 Pro Tip:
If your product is fixed volume (e.g., a single 1-cup measure), emphasize "Fixed Volume" in the description. This strengthens the argument for 3924.10.40.00 or 7013.49.60.90.


📣 Immediate Action:

📞 Before Shipping:
1. Verify product photos show volume markings.
2. Draft invoice with precise description: "Fixed Volume Plastic Measuring Cup, [Capacity] ml/cups."
3. Confirm HS Code with a licensed customs broker for your specific shipment.


Professional Clearance Starts with Precise Classification!
💼 Your Bottom Line Depends on These 13 Digits!

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。

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。