paper cup holder
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 |
| 4420110030 | 13.2% | CN | US | 官方文档 |
| 4420110010 | 13.2% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 7323999030 | 88.4% | CN | US | 官方文档 |
商品图片
AI分析
🥤 Paper Cup Holder (Paper Cup Dispenser/Stand)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Paper Cup Holders"?
A Paper Cup Holder is a kitchen or commercial accessory designed to store, dispense, or organize paper cups. In international trade, the classification depends strictly on the material used and the specific function (whether it is a standalone unit or a component/part).
1. Plastic Cup Holders:
Typically made of PP, ABS, or other polymers. If it is a complete unit (frame + base), it falls under plastic household articles.
2. Wooden/Bamboo Cup Holders:
Made of solid wood, bamboo, or other vegetable materials. These are classified under wood articles.
3. Metal Cup Holders:
Made of steel, aluminum, or copper alloys. These fall under metal tableware or kitchenware.
⚠️ Key Distinction Point:
- If it is a complete unit (stand + holder mechanism), it is classified based on its primary material.
- If it is a component/part (e.g., just the plastic bracket that clips onto a counter), it may fall under "parts" of the respective material.
- Commercial vs. Household: Most paper cup holders are classified as "Household Articles" unless specifically designed for heavy-duty industrial machinery integration.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
3924.10.40.00 |
Plastic tableware, kitchenware, or toilet articles | Plastic paper cup holders, racks, dispensers | ✅ Plastic (PP/ABS) |
4420.11.00.30 |
Wooden or bamboo articles | Wooden/Bamboo paper cup holders, stands | ✅ Wood/Bamboo |
4420.11.00.10 |
Parts of wooden/bamboo articles | Wooden brackets, clips for cup holders | ✅ Wood/Bamboo (Part) |
3924.90.56.50 |
Other plastic household articles | Plastic components not covered in 3924.10 (e.g., complex bases) | ✅ Plastic (Misc) |
7323.99.90.30 |
Steel, aluminum, or copper articles of iron or steel | Metal paper cup stands, racks, dispensers | ✅ Metal (Steel/Al/Cu) |
🔍 Key Reminder:
- Plastic: Complete holders go to3924.10.40.00. Complex plastic parts might go to3924.90.56.50.
- Wood: Complete holders go to4420.11.00.30. Individual wooden parts go to4420.11.00.10.
- Metal: All metal cup holders, regardless of metal type (steel, aluminum, copper), go to7323.99.90.30.
💰 III. 2026 Latest Tariff Rate Detail (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Tariff Regime)
🎯 1. 3924.10.40.00 —— Plastic Paper Cup Holders
| Item | Content |
|---|---|
| Base Tariff | 3.4% (Ad Valorem) |
| Section 301 Surcharge | 0.0% (Specific list exclusion or low-tier category) |
| Section 122 Tariff | 10.0% (Under Section 122 of the Trade Act) |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (Section 321 exemption does not apply to goods subject to Section 301/122 duties) |
| Legal Basis Path | HTSUS: 3924.10.40.00 → Section 301 List → Section 122 Authority |
📌 Explanation:
- Plastic kitchenware often benefits from lower base tariffs, but the 10% Section 122 tariff is a critical addition for Chinese-origin plastic goods.
- Total 13.4% is moderate compared to metal goods, but still significant for low-margin items.
🎯 2. 4420.11.00.30 & 4420.11.00.10 —— Wooden/Bamboo Paper Cup Holders
| Item | Content |
|---|---|
| Base Tariff | 3.2% (Ad Valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tariff Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS: 4420.11.00.30 → Section 122 Authority |
📌 Note:
- Both complete holders (.30) and parts (.10) share the same effective tariff rate of 13.2%.
- Bamboo products are treated similarly to wood under this heading.
🎯 3. 3924.90.56.50 —— Other Plastic Articles (Non-Household/Complex)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS: 3924.90.56.50 → Section 301 List → Section 122 Authority |
📌 Warning:
- If your plastic holder is classified as "Other" (e.g., not standard household ware or complex molded parts), the Section 301 surcharge of 7.5% kicks in.
- Total 20.9% is significantly higher than standard plastic kitchenware. Ensure correct subheading classification.
🎯 4. 7323.99.90.30 —— Metal Paper Cup Holders
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | 10.0% |
| Additional Metal Surcharge | 50.0% (For Steel, Aluminum, Copper products under specific trade actions) |
| Total Tariff Rate | 88.4% |
| Tax Calculation | CIF Value × 88.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS: 7323.99.90.30 → Section 301 List → Section 122 → Metal-specific Trade Actions |
📌 Critical Alert:
- Metal cup holders face the highest tariff burden at 88.4%.
- This includes Base (3.4%) + Section 301 (25%) + Section 122 (10%) + Metal-Specific Surcharge (50%).
- This rate applies to Steel, Aluminum, and Copper.
- Recommendation: Avoid shipping metal cup holders from China to the US unless the margin can absorb an ~88% tax. Consider alternative materials (Plastic/Wood) or third-country assembly.
🛠️ IV. Customs Clearance Practical Suggestions (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (e.g., 100% PP, Solid Wood, Stainless Steel), dimensions, weight. |
| ✅ Product Photos | ✔️ | Clear images of the product, packaging, and any brand logos. Show if it’s a complete unit or part. |
| ✅ Commercial Invoice | ✔️ | Must state "Paper Cup Holder" and specify material (Plastic/Wood/Metal). |
| ✅ Packing List | ✔️ | Detail quantity per carton, gross/net weight. |
| ✅ Certificate of Origin (CO) | ✔️ | Prove origin (China). If transshipped, ensure proper documentation. |
| ✅ Material Declaration | ✔️ | Explicitly state "Made of Plastic," "Made of Wood," etc., to avoid misclassification. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Function Second, No Hidden Parts, Tax Rate Defined!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Holder | "Plastic Paper Cup Holder, Household Use" → 3924.10.40.00 |
Misclassify as "Plastic Part" → 3924.90.56.50 (Higher Tax) |
| Wooden Holder | "Wooden Paper Cup Stand" → 4420.11.00.30 |
Split wooden stand into "bracket" + "base" → Risk of audit |
| Metal Holder | "Metal Paper Cup Holder" → 7323.99.90.30 |
Avoid Declaration if Possible due to 88.4% tax |
| Mixed Material | Declare primary material. If >50% plastic, use plastic code. | Ambiguous "Multi-material" → Customs may choose highest tax |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Holders | Provide design drawings to prove it’s a standard household item, not an industrial machine part. |
| Plastic Parts Only | If shipping only the plastic clip/holder (no base), ensure it’s not considered a "part of a machine." Use 4420.11.00.10 or 3924.90.56.50 if applicable. |
| Metal Coating on Plastic | If plastic holder is painted metal-colored, it remains Plastic (3924.10.40.00). Do not declare as Metal. |
| Bamboo vs. Wood | Bamboo is classified under Wood (Heading 44). No separate tariff. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | FCC (if electronic), FDA (food contact) | 88.4% for Metal! |
| 🇺🇸 USA | 4420.11.00.30 (Wood) |
13.2% | FSC (if sustainable), FDA | |
| 🇨🇳 China | 3924.10.40.00 |
0% - 5% | CCC (if applicable), GB Standards | Low tax, easy clearance |
| 🇪🇺 EU | 3924.10 |
0% - 4.5% | CE, LFGB (Food Contact) | No Section 122/301 |
| 🇯🇵 Japan | 3924.10 |
0% - 10% | JIS, Food Sanitation Act |
📌 Conclusion:
- USA is the highest-risk market for Paper Cup Holders due to Section 122 and 301 tariffs.
- Metal holders are practically unviable for direct shipment from China to the US due to 88.4% total tax.
- Plastic and Wood are recommended for US market entry, with costs ~13%.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a Plastic Holder as a Metal Holder to avoid high plastic tariffs?
👉 Consequence: Customs audit reveals material mismatch → Penalty + Rejection.
❌ Error 2: Declaring a Complete Metal Holder as "Parts of Machinery"?
👉 Consequence: Misclassification → 88.4% tax still applies + fines.
❌ Error 3: Shipping Metal Cup Holders without declaring origin?
👉 Consequence: 88.4% duty + 20% penalty for false declaration.
❌ Error 4: Using "Cup Dispenser" for a simple Holder?
👉 Consequence: May trigger FDA scrutiny if it implies "Food Contact Surface" without certification.
✅ Correct Approach:
"Plastic Paper Cup Holder, Household Use, PP Material, FDA Compliant, Model XYZ, Made in China"
🎯 VII. Conclusion: Professional Declaration, Time & Cost Saving!
🎯 Remember the Mantra:
🔹 "Plastic & Wood: ~13% Tax (Safe Zone)"
🔹 "Metal: ~88% Tax (Danger Zone! Avoid if Possible)"
🔹 "Material is King: Plastic ≠ Metal, Wood ≠ Plastic"
🔹 "Declare Correctly, Save Thousands!"
📌 Pro Tip:
If you must ship Metal Holders, consider transshipment through Vietnam or Mexico (subject to strict rules of origin) or switch to Plastic/Bamboo alternatives.
For Plastic/Wood, ensure FDA compliance for food-contact surfaces to avoid CDC/FDA delays.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
📄 Submit Product Photos & Material Specs
🚀 Optimize HS Code for Cost Efficiency
💼 Your Profit Margin Depends on Accurate Tariff Classification!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Dollar Saved is a Dollar Earned!
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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。