napkin button
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924901050 | 13.3% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🧵 Napkin Rings & Button-Style Tableware Accessories (Textiles, Leather, or Plastic)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What exactly is a "Napkin Button"?
A "Napkin button" is a ambiguous term in international trade. It generally refers to one of two distinct items, leading to drastically different HS Code classifications and tax liabilities.
1. Textile/Leather Napkin Rings (Buttons/Closures):
Decorative rings (often shaped like buttons, flowers, or geometric shapes) made of fabric, leather, or woven material, used to hold cloth napkins together on a dining table.
2. Plastic Tableware Items:
If the "button" is actually a plastic part of a plastic table setting (e.g., a plastic napkin holder, a plastic button on a plastic bib, or a plastic decorative item included in a plastic tableware set), it falls under Chapter 39 (Plastics).
⚠️ Critical Distinction Point:
- If made of Textile, Leather, Wood, or Metal → It is likely a Table Linen/Accessories (Chapter 63, 46, or 83).
- If made of Plastic → It is Tableware/Kitchenware of Plastic (Chapter 39).
- The Data Provided specifically addresses Plastic items under HS Code 3924. Therefore, we will focus on the Plastic interpretation as per your<DATA>constraints.
📦 II. HS Code Classification Details (Based on Provided )
The user input "napkin button" in the context of the provided data points to plastic tableware accessories. The relevant HS Codes are under 3924.90 (Other plastic tableware).
| HS Code | Product Description | Material | Key Features |
|---|---|---|---|
3924.90.10.50 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes... napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings | Plastic | Includes Napkins (if plastic), table covers, mats, and "like furnishings". If the "button" is considered a plastic napkin accessory or part of a plastic napkin set, it may fall here. |
3924.90.56.50 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other Other | Plastic | A catch-all for other plastic tableware items not specifically listed elsewhere. If the "napkin button" is a standalone plastic decorative item or holder not clearly a "napkin" or "table cover," it falls here. |
🔍 Important Note:
- The term "Napkin Button" is not a standard HS description.
- If the item is a cloth napkin with a plastic button closure, the napkin (textile) is the essential character → HS Code likely 6302.10 or 6302.40 (NOT in your provided data).
- However, since your<DATA>only contains Plastic (Chapter 39) items, we assume the item is 100% Plastic (e.g., a plastic napkin ring shaped like a button, or a plastic decorative napkin holder).
- If it is 100% Plastic:
- If it’s a plastic napkin or part of a plastic table linen set →3924.90.10.50
- If it’s a generic plastic accessory →3924.90.56.50
💰 III. 2026 Latest Tariff Rate Breakdown (US Import from China)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025+ (Current Trade Policy)
🎯 1. 3924.90.10.50 —— Plastic Table Linens & Furnishings
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Tariff (USITC) | 0.0% (No additional tariff listed in ) |
| IEEPA Tariff | 0.0% (No additional tariff listed in ) |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (If value ≤ $800) |
| Legal Basis | HTSUS: 3924.90.10.50 |
📌 Explanation:
- Plastic table linens, mats, and "like furnishings" are often classified here.
- Low risk: 0% total tariff.
- De Minimis: If shipped via express courier (DHL/FedEx) and value < $800, it may enter duty-free under Section 321.
🎯 2. 3924.90.56.50 —— Other Plastic Tableware (Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Tariff (USITC) | 7.5% |
| IEEPA Tariff | 0.0% (Not listed in ) |
| Total Tariff Rate | 10.9% |
| Tax Calculation | CIF Value × 10.9% |
| De Minimis Eligibility | ✅ Yes (If value ≤ $800) |
| Legal Basis | HTSUS: 3924.90.56.50 |
📌 Explanation:
- This is the "Other" category. If customs disagrees that the item is a "napkin" or "table linen" (and thus3924.90.10.50), it will default to "Other."
- Higher risk: 10.9% total tariff.
- De Minimis: If shipped via express courier and value < $800, it may enter duty-free under Section 321.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Prepare Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear shots of the item, showing material (plastic texture) and shape. |
| ✅ Material Composition | ✔️ | Must state 100% Plastic (e.g., PP, PE, PS). If any textile, metal, or wood is present, Chapter 39 is incorrect. |
| ✅ Commercial Invoice | ✔️ | Describe as "Plastic Napkin Holder" or "Plastic Table Accessory", NOT "Napkin Button" (ambiguous). |
| ✅ Packing List | ✔️ | Include weight, dimensions, and quantity. |
| ✅ HS Code Ruling | ✔️ | If possible, obtain an Advance Ruling from CBP for clarity. |
✅ 2. Declaration Tips (Key Phrases)
🔥 "Be Specific, Avoid Ambiguity!"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| 100% Plastic Napkin Ring | "Plastic Napkin Holder, 100% PP, for table setting" | "Napkin Button" | Ambiguity → Customs may classify as "Other" (3924.90.56.50) → 10.9% |
| Plastic Napkin (Cloth-like Plastic) | "Plastic Table Napkin, Synthetic" | "Napkin" | If textile is suspected → 6302 (Higher duty) |
| Mixed Material (Plastic + Cloth) | "DO NOT USE 3924" | N/A | Must classify as Textile (6302) |
✅ 3. Special Considerations
| Situation | Recommendation |
|---|---|
| De Minimis Shipment (< $800) | Use 3924.90.10.50 or 3924.90.56.50. Duty is $0 if value < $800. |
| Bulk Shipment (> $800) | Ensure correct HS Code. If misclassified, you may owe 0% to 10.9% + penalties. |
| Product Name "Napkin Button" | Avoid this term. Use "Plastic Napkin Ring" or "Plastic Table Accessory." |
| Material Verification | If the item has any non-plastic component (e.g., a metal pin, cloth wrapper), 3924 is invalid. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.90.10.50 or 3924.90.56.50 |
0% - 10.9% | Depends on classification. |
| 🇨🇳 China | 3924.90.10.50 |
5-10% | Standard import duty. |
| 🇪🇺 EU | 3924.90.10 |
4.5% | No additional tariffs. |
| 🇬🇧 UK | 3924.90.10 |
4.5% | Post-Brexit tariff. |
| 🇯🇵 Japan | 3924.90.10 |
0-3% | Free trade agreement may apply. |
📌 Conclusion:
- USA is the most complex due to Section 301 tariffs.
- Plastic tableware from China faces 0% to 10.9% depending on precise classification.
- Textile napkins are NOT covered in this data and have different tariffs (typically 5-12% + potential 25% Section 301).
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Using "Napkin Button" as the description.
👉 Result: Customs officers may reject the classification or assign a default code with higher duty.
❌ Mistake 2: Classifying Textile Napkins with Plastic Accessories under 3924.
👉 Result: Major misclassification → Back taxes + Penalties.
❌ Mistake 3: Ignoring Material Composition.
👉 Result: If the item is 50% plastic, 50% cloth, it is Textile (6302), not Plastic (3924).
✅ Correct Action:
"Plastic Napkin Ring, 100% Polypropylene, Model XYZ, Used for Table Setting"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Key Takeaways:
🔹 "If it’s Plastic, it’s 3924. If it’s Cloth, it’s 6302."
🔹 "Napkin Button" is not a valid HS description. Use "Plastic Napkin Holder."
🔹 Tariff Range: 0% to 10.9% depending on exact classification.
🔹 Under $800? De Minimis may save you 100% of the duty!
📌 Pro Tip:
If you are importing mixed-material items (e.g., plastic button on a cloth napkin), do not use 3924. Classify as Textile (6302) and check for Section 301 tariffs (typically 25%).
📣 Immediate Action:
📞 Contact a Customs Broker to confirm material composition.
📝 Update Invoice Description to "Plastic Napkin Accessory."
🚀 Optimize for De Minimis if shipment value is under $800.
✨ Accurate Classification = Lower Duties + Faster Clearance!
💼 Don’t let ambiguous terms cost you thousands!
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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。