ice cube tray
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 |
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 7323999080 | 88.4% | CN | US | 官方文档 |
| 7323999030 | 88.4% | CN | US | 官方文档 |
商品图片
AI分析
🧊 Ice Cube Tray – Comprehensive HS Code & Tariff Guide (2026 Update)
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Breakdown | Pro-Level Import Planning
📌 One, Product Definition & Classification: What Exactly Is an Ice Cube Tray?
An ice cube tray is a small, reusable or disposable plastic container designed to hold water and freeze it into solid ice cubes. It's a common household item, often used in kitchens, bars, and beverage centers.
In international trade, ice cube trays are classified under plastic tableware and kitchenware, specifically as "trays" — not just any plastic mold, but a functional, food-contact item designed for freezing water.
⚠️ Key Distinction:
- If it's a plastic tray with molded compartments for freezing water → HS Code 3924.10.30.00
- If it's a non-tray plastic kitchenware item (e.g., a spoon, spatula, or container) → different HS Code
- If it's metal, silicone, or non-plastic → different classification entirely
📦 Two, HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Applicable Use Case | Material | Food Contact? |
|---|---|---|---|---|
3924.10.30.00 |
Tableware and kitchenware of plastics: Trays | Ice cube trays, silicone-freezer trays, multi-compartment plastic molds | Plastic (e.g., PP, PE) | ✅ Yes |
3924.10.40.00 |
Tableware and kitchenware of plastics: Other | Other plastic kitchenware (e.g., cutting boards, colanders, lids) | Plastic | ✅ Yes |
7323.99.90.30 |
Iron or steel kitchen or tableware: Suitable for food or drink contact | Steel/iron trays, pots, utensils | Metal | ✅ Yes |
7323.99.90.80 |
Iron or steel kitchen or tableware: Other | Non-food-contact or general-purpose metal items | Metal | ❌ No |
🔍 Critical Insight:
- Only plastic trays with multiple compartments used for freezing water → 3924.10.30.00
- If the tray is made of metal, silicone, or other materials, it does not fall under this code
- Even if it's reusable, non-toxic, or BPA-free, if it's plastic and a tray, it's still 3924.10.30.00
💰 Three, 2026 Latest Tariff Breakdown (With附加 Taxes Explained)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all future imports)
🎯 1. 3924.10.30.00 — Plastic Ice Cube Trays
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Additional Duty (USITC 301) | +7.5% (from Section 301 of U.S. Trade Act) |
| Steel/Aluminum/Copper Product Additional Duty | +25.0% (applies to all steel/iron/aluminum/copper items — but NOT plastic) |
| Total Effective Tariff | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Threshold | ✅ Yes (10% de minimis applies — if total duty < $800, no duty paid) |
| Legal Basis Path | USITC:3924.10.30.00 → FOOTNOTE:9903.88.01 → SECTION 301:9903.88.01 |
📌 Explanation:
- No steel/aluminum/copper is involved → the 25% steel/aluminum/copper surcharge does NOT apply
- Only Section 301 7.5% and base 5.3% apply → total 12.8%
- This is NOT a high-risk item — unlike metal kitchenware, plastic trays are not subject to the 25% steel/aluminum surcharge
🎯 2. 3924.10.40.00 — Other Plastic Tableware & Kitchenware
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Additional Duty (USITC 301) | +0.0% (no 301 duty for this subheading) |
| Steel/Aluminum/Copper Surcharge | +0.0% (not applicable) |
| Total Effective Tariff | 3.4% |
| Tax Calculation | CIF × 3.4% |
| De Minimis | ✅ Yes (10% threshold applies) |
| Legal Basis Path | USITC:3924.10.40.00 → FOOTNOTE:9903.88.01 → NO 301 DUTY |
📌 Note:
- This code applies to other plastic kitchen items like cutting boards, colanders, lids, or storage containers
- Not for trays — only for non-tray plastic kitchenware
- Lower tariff than ice cube trays → but only if correctly classified
🎯 3. 7323.99.90.30 — Iron/Steel Kitchenware (Food Contact)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Additional Duty (USITC 301) | +25.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% (applies to steel, iron, aluminum, copper items) |
| Total Effective Tariff | 78.4% |
| Tax Calculation | CIF × 78.4% |
| De Minimis | ❌ No (excluded due to high tariff) |
| Legal Basis Path | USITC:7323.99.90.30 → SECTION 301:9903.88.01 → FOOTNOTE:9903.88.01 → STEEL SURCHARGE:9903.88.01 |
⚠️ Warning:
- If you misclassify a plastic ice cube tray as metal, you will be charged 78.4% — over 20x higher than correct rate
- This is not a typo — the 50% steel surcharge applies to any iron/steel item, even if it's a small tray
- High risk of penalties, delays, and seizure
🎯 4. 7323.99.90.80 — Other Iron/Steel Kitchenware (Non-Food Contact)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Additional Duty (USITC 301) | +25.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% |
| Total Effective Tariff | 78.4% |
| De Minimis | ❌ No |
| Legal Basis Path | Same as above |
📌 Important:
- Even if the item isn’t food-safe, if it's iron/steel, it still gets 78.4%
- Never use this code for plastic ice cube trays
🛠️ Four, Customs Clearance Best Practices (Pro Tips)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Plastic Ice Cube Tray, 12-compartment, PP, food-grade" |
| ✅ Packing List | ✔️ | Show quantity, weight, dimensions, and material |
| ✅ Product Photos (with label) | ✔️ | Show compartment design, material, and brand |
| ✅ Material Safety Report (e.g., FDA, LFGB, RoHS) | ✔️ | Prove food contact safety |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, may be needed for tariff calculation |
| ✅ HS Code Pre-Ruling Request | ✔️ | Highly recommended for high-volume shipments |
✅ 2.申报技巧（Critical Rules）
🔥 "Tray = 3924.10.30.00 — Plastic = No Steel Surcharge!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plastic ice cube tray (12-cube) | 3924.10.30.00 |
3924.10.40.00 |
Under-tariff → audit risk |
| Metal ice tray (steel) | 7323.99.90.30 |
3924.10.30.00 |
Over 70% tax → huge loss |
| Silicone tray | ❌ Not covered here | Must be classified separately | Avoid misclassification |
| Reusable plastic tray (non-freezing) | 3924.10.40.00 |
3924.10.30.00 |
Wrong classification → penalties |
✅ 3. Special Cases & Solutions
| Case | Solution |
|---|---|
| Custom-designed ice tray with logo | Provide design drawing + photos; classify as standard tray |
| Multi-use plastic tray (ice + storage) | Still 3924.10.30.00 if primarily used for freezing |
| Tray with non-plastic parts (e.g., metal handle) | If handle is minor and not structural → still 3924.10.30.00 |
| Tray made of recycled plastic | Still eligible for same tariff — no extra charge |
| Tray sold in bulk with no branding | Still 3924.10.30.00 — no change in classification |
🌍 Five, Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Tariff | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.30.00 |
5.3% | +7.5% (301) → 12.8% total | De minimis: $800 |
| 🇨🇳 China | 3924.10.30.00 |
5% | 0% | No extra duties |
| 🇪🇺 EU | 3924.10.30.00 |
0% | 0% | CE + RoHS required |
| 🇦🇺 Australia | 3924.10.30.00 |
5% | 0% | RCM certification |
| 🇯🇵 Japan | 3924.10.30.00 |
0% | 0% | PSE + JIS certification |
📌 Takeaway:
- USA has the highest tariff (12.8%) due to Section 301
- EU, Japan, Australia are low-tariff markets — ideal for export
- China is neutral — no extra duties
📌 Six, Common Mistakes & How to Avoid Them
❌ Mistake 1: Classifying a plastic ice tray as metal → 78.4% tax
👉 Fix: Use 3924.10.30.00 — no steel surcharge
❌ Mistake 2: Calling it "plastic container" instead of "ice cube tray"
👉 Fix: Use exact term in invoice: "Plastic Ice Cube Tray, 12-compartment"
❌ Mistake 3: Not providing photos or material proof
👉 Fix: Include close-up images of the tray and material safety report
❌ Mistake 4: Trying to split shipment into "tray + lid" to avoid tariff
👉 Fix: Do not split — if it's a set, declare as one unit
🎯 Seven, Final Verdict: Smart Classification = Lower Costs
🎯 Golden Rule:
🔹 "If it's plastic, tray-shaped, and freezes water →
3924.10.30.00"
🔹 "If it's metal, even if it looks like a tray →7323.99.90.30→ 78.4%!"✅ Correct classification saves you 65%+ in tariffs
✅ Avoids audits, penalties, and delays
✅ Ensures smooth customs clearance
📌 Pro Tip:
If you're shipping over 10,000 units/month, request an HS Code Pre-Ruling (Advance Ruling) from U.S. Customs — legally binding and risk-free.
📣 Act Now!
📞 Contact a licensed customs broker + Submit product photos + Request HS Code pre-ruling
🚀 Get your ice cube trays clearing fast, paying less, and scaling globally!
✨ Smart Importing Starts with Smart Classification!
💼 Your next shipment shouldn’t be held up by a wrong code — get it right the first time!
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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。