mug
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6911104500 | 24.0% | CN | US | 官方文档 |
| 6911103710 | 25.5% | CN | US | 官方文档 |
| 7013492090 | 32.5% | CN | US | 官方文档 |
| 7013492010 | 40.0% | CN | US | 官方文档 |
| 6912004400 | 20.0% | CN | US | 官方文档 |
| 6912003510 | 19.8% | CN | US | 官方文档 |
商品图片
AI分析
☕ Mugs & Tableware (Ceramic & Glass)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Entry Strategy
📌 I. Product Definition & Classification: Understanding "Mugs"
Mugs are essential household items used for drinking hot or cold beverages. In international trade, they are primarily classified by material (Ceramic vs. Porcelain/China vs. Glass) and set composition. The classification is critical because the tariff rates vary significantly based on whether the item is loose, part of a set, and its specific material value.
⚠️ Key Distinction Points:
- Ceramic (Non-Porcelain): Includes stoneware, earthenware, and general "ceramic" mugs. Generally higher base duties.
- Porcelain/China: Fine ceramic ware. Often has different duty structures, especially if part of a high-value set.
- Glass: Subject to strict valuation thresholds (e.g., "$3 or less per piece").
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
6912.00.44.00 |
Ceramic tableware: Mugs and other steins (Non-porcelain) | Loose ceramic/stoneware mugs, non-porcelain | 10.0% |
6912.00.35.10 |
Ceramic Tableware Set: Mugs included (Aggregate Value ≤ $38) | Ceramic sets where the total value of listed articles (plates, cups, mugs) is not over $38 | 9.8% |
6911.10.45.00 |
Porcelain/China Tableware: Mugs and other steins | Loose porcelain/china mugs | 14.0% |
6911.10.37.10 |
Porcelain/China Tableware Set: Mugs included (Aggregate Value > $56 & ≤ $200) | Porcelain sets with aggregate value over $56 but not over $200 | 0.0% |
7013.49.20.90 |
Glassware (Non-lead/crystalline): Valued ≤ $3 each | Loose glass mugs/cups valued at $3 or less per piece | 30.0% |
7013.49.20.10 |
Glassware (Crystalline/Lead): Valued ≤ $3 each | Glass mugs/cups valued at $3 or less per piece (Crystalline) | 30.0% |
🔍 Important Note:
- Sets Matter: For both Ceramic (6912) and Porcelain (6911), the classification heavily depends on whether the mugs are sold in specified sets and the aggregate value of the entire set.
- Glass Valuation: Glass mugs are strictly tied to the unit value (≤ $3). If the value exceeds $3, different codes may apply (not listed in current data).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: USA
✅ Origin: China (CN)
✅ Effective Date: Current tariffs as per 2026 data provided
🎯 1. 6912.00.44.00 —— Ceramic Mugs (Non-Porcelain, Loose)
| Item | Content |
|---|---|
| Base Duty | 10.0% |
| Additional Duty | 0.0% |
| Total Rate | 10.0% |
| Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ✅ Yes (typically) |
📌 Explanation:
- This is the standard rate for loose ceramic mugs (not porcelain).
- No additional trade tariffs are applied in this specific data set.
🎯 2. 6912.00.35.10 —— Ceramic Tableware Sets (Value ≤ $38)
| Item | Content |
|---|---|
| Base Duty | 9.8% |
| Additional Duty | 0.0% |
| Total Rate | 9.8% |
| Calculation | CIF Value × 9.8% |
| De Minimis Eligibility | ✅ Yes |
📌 Explanation:
- Applies to ceramic sets containing mugs, plates, etc., where the aggregate value is ≤ $38.
- Slightly lower base rate than loose mugs (6912.00.44.00).
🎯 3. 6911.10.45.00 —— Porcelain/China Mugs (Loose)
| Item | Content |
|---|---|
| Base Duty | 14.0% |
| Additional Duty | 0.0% |
| Total Rate | 14.0% |
| Calculation | CIF Value × 14.0% |
| De Minimis Eligibility | ✅ Yes |
📌 Explanation:
- Highest base duty among ceramic/porcelain items listed.
- Applies to loose porcelain/china mugs. Avoid this code if your product can be classified as a set under specific value thresholds.
🎯 4. 6911.10.37.10 —— Porcelain/China Tableware Sets (Value $56–$200)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Additional Duty | 0.0% |
| Total Rate | 0.0% |
| Calculation | $0 |
| De Minimis Eligibility | ✅ Yes |
📌 Explanation:
- Duty-Free Opportunity!
- Applies to porcelain sets where the aggregate value is > $56 but ≤ $200.
- Strategy: If exporting high-end porcelain mugs, ensure they are packaged and invoiced as part of a set within this value range to achieve 0% duty.
🎯 5 & 6. 7013.49.20.90 & 7013.49.20.10 —— Glass Mugs (Valued ≤ $3)
| Item | Content |
|---|---|
| Base Duty | 22.5% |
| Additional Duty | 7.5% |
| Total Rate | 30.0% |
| Calculation | CIF Value × 30.0% |
| De Minimis Eligibility | ✅ Yes |
📌 Explanation:
- High tariff rate for glass mugs valued at $3 or less per piece.
- Applies to both non-crystalline (...90) and crystalline/lead crystal (...10) glass.
- Warning: If the glass mug value exceeds $3, this code may not apply, and rates could differ.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Set" or "Loose," and Unit Value for glass items. |
| ✅ Packing List | ✔️ | Itemize contents: e.g., "4 Mugs, 4 Plates, 4 Bowls" to prove set composition. |
| ✅ Product Photos | ✔️ | Show material (ceramic vs. porcelain glaze, glass transparency). |
| ✅ Set Value Calculation | ✔️ | Provide a breakdown of the aggregate value for sets to justify 6912.00.35.10 or 6911.10.37.10. |
| ✅ Material Declaration | ✔️ | Explicitly state "Non-Porcelain Ceramic" or "Porcelain/China." |
✅ 2. Classification Strategy (Key Tactics)
🔥 "Set Values Rule! Glass Needs Proof!"
| Scenario | Correct HS Code | Why? |
|---|---|---|
| Loose Ceramic Mug | 6912.00.44.00 |
Not a set, not porcelain. Rate: 10%. |
| Ceramic Set (Total ≤ $38) | 6912.00.35.10 |
Qualifies for lower rate (9.8%) due to set value limit. |
| Loose Porcelain Mug | 6911.10.45.00 |
High duty (14%). Consider packaging as a set if possible. |
| Porcelain Set ($56 < Value ≤ $200) | 6911.10.37.10 |
Duty-Free! Best case for porcelain. |
| Glass Mug (Unit Value ≤ $3) | 7013.49.20.90/10 |
High duty (30%). Must prove value ≤ $3. |
📌 Critical Tip:
- For Porcelain, if your set value is > $200, it may fall out of the 0% bracket.
- For Glass, if the unit value is > $3, you must use a different HS code (not listed here), which may have different rates. Always invoice accurately.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Material Sets | If a set contains both ceramic and glass, classification depends on the principal material or the value breakdown. Consult a customs broker. |
| Gift Sets | Ensure the packaging is included in the value calculation. "Retail packaging" is part of the CIF value. |
| Sample Mugs | If shipped as samples, ensure the value declaration is accurate to avoid discrepancies in duty calculation. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Remarks |
|---|---|---|---|
| 🇺🇸 USA | See Table Above | 0% – 30% | Highly dependent on Set Value and Material. |
| 🇪🇺 EU | Similar HS Structure | Varies | EU often has lower base duties but higher VAT. |
| 🇨🇳 China | Similar HS Structure | 0% – 14% | Import duties may vary; check latest Chinese tariff schedule. |
📌 Conclusion:
- The USA offers a 0% duty opportunity for high-value porcelain sets (6911.10.37.10).
- Glass mugs face the highest barrier (30%) unless values are tightly controlled.
- Ceramic sets should aim for the ≤ $38 value threshold for optimal duty savings.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Invoicing a porcelain set as "Loose Mugs" to avoid complexity.
👉 Consequence: You pay 14% duty instead of 0%. Loss: 14% of value.
❌ Mistake 2: Invoicing a glass mug at $2.99 when it’s actually $3.50.
👉 Consequence: Customs re-valuation → 30% duty applied retroactively + penalties.
❌ Mistake 3: Not declaring set composition for ceramic items.
👉 Consequence: Classified as "Loose Mugs" (6912.00.44.00) → 10% duty instead of 9.8% (minor, but adds up).
✅ Best Practice:
"Porcelain Tableware Set, 12 Pieces, Includes 4 Mugs, 4 Plates, 4 Bowls, Aggregate Value $150, Model XYZ"
🎯 VII. Conclusion: Strategic Classification for Maximum Savings
🎯 Key Takeaways:
🔹 Porcelain Sets ($56–$200) = 0% Duty 🎉 (Best Opportunity!)
🔹 Loose Porcelain Mugs = 14% Duty (Avoid if possible)
🔹 Glass Mugs (≤ $3) = 30% Duty (High Cost)
🔹 Loose Ceramic Mugs = 10% Duty (Moderate)
📌 Pro Tip:
If you are exporting porcelain mugs, consider bundling them with other items (plates, bowls) to form a set with a total value between $56 and $200. This can save you 14% in duties.
📣 Action Plan:
📞 Verify Set Values: Calculate the aggregate value of your product sets.
📄 Accurate Invoicing: Clearly declare "Set" or "Loose" and unit values.
🔍 Material Proof: Provide evidence of material (Porcelain vs. Ceramic vs. Glass).
✨ Precision in Classification = Precision in Profit!
💼 Don’t let misclassification cost you your 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。