plastic articles hs 3926905500
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923900012 | 38.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3924905610 | 20.9% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3926908500 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🧊 Plastic Articles (HS Code: 3926.90.55.00)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Are You Sure About "Plastic Articles"?
"Plastic Articles" is a broad category in international trade, primarily covering plastic products that do not fall under more specific headings (such as packaging, tables/kitchenware, or stationery). In the context of HS Code 3926.90.55.00, these are typically plastic accessories, parts, or miscellaneous plastic items that are not specified elsewhere in Chapter 39.
⚠️ Key Distinction:
- If the item is packaging (boxes, bags, bottles), it usually falls under 3923 or 3924.
- If the item is tableware/kitchenware, it falls under 3924.
- 3926.90.55.00 is often used for plastic fittings, connectors, decorative parts, or industrial plastic components that are not explicitly listed in other subheadings.
- Crucial Note: The specific 10-digit code (e.g.,.55.00) may vary slightly by country. In the US, for example,3926.90.85is more common for "other plastic articles." Ensure you verify the local nomenclature. The data provided focuses on 3926.90.85.00 and related 3923/3924 codes. If your specific code3926.90.55.00is not in the target market's database, it may be a misclassification. Below, we analyze the closest matches from the provided data.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the relevant HS Codes for plastic articles and their corresponding tax implications. Note that 3926.90.55.00 is not explicitly listed, so we map it to the most relevant categories provided: 3923.90 (Packaging), 3924.90 (Tableware), and 3926.90.85 (Other Plastic Articles).
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
3923.90.00.12 |
Plastic articles, other plastic products category | General packaging, containers, plastic fittings | Plastic |
3923.90.00.80 |
Other plastic articles, plastic material | Miscellaneous plastic items, non-specific plastic goods | Plastic |
3924.90.56.10 |
Similar plastic articles, consistent material attributes | Plastic tableware, kitchenware, or household plastic items | Plastic |
3924.90.56.50 |
Other plastic items, consistent material and use | Plastic household goods, non-food plastic containers | Plastic |
3926.90.85.00 |
Plastic articles, other category, plastic material | Plastic accessories, industrial plastic parts, fittings | Plastic |
🔍 Key Reminder:
- 3926.90.85.00 is the most direct match for "other plastic articles" not specified elsewhere.
- If your item is packaging, use 3923.90.
- If your item is tableware/kitchenware, use 3924.90.
- 3926.90.55.00 may be a typo or a non-US code. Always verify with local customs.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (subject to 301 and IEEPA provisions)
🎯 1. 3923.90.00.12 & 3923.90.00.80 —— Plastic Packaging/General Plastic Articles
| Item | Content |
|---|---|
| Basic Tariff | 3.0% (ad valorem) |
| USITC Additional Tax (Section 301) | +25.0% |
| IEEPA Additional Tax (122 Clause) | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3923.90.00.12 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 3.0% is the standard Most Favored Nation (MFN) tariff for plastic articles.
- 25% is added under Section 301 for Chinese-origin goods.
- 10% is added under IEEPA (122 Clause) for certain Chinese plastic products.
- Total: 38% is a high tariff, significantly impacting cost competitiveness.
🎯 2. 3924.90.56.10 & 3924.90.56.50 —— Plastic Tableware/Kitchenware
| Item | Content |
|---|---|
| Basic Tariff | 3.4% (ad valorem) |
| USITC Additional Tax (Section 301) | +7.5% |
| IEEPA Additional Tax (122 Clause) | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3924.90.56.10 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 3.4% is the basic tariff for plastic tableware.
- 7.5% is the Section 301 additional tariff (lower than 3923 due to different policy treatment).
- 10% is the IEEPA 122 Clause tax.
- Total: 20.9% is moderate, but still significant.
🎯 3. 3926.90.85.00 —— Other Plastic Articles (Accessories, Parts, etc.)
| Item | Content |
|---|---|
| Basic Tariff | 6.5% (ad valorem) |
| USITC Additional Tax (Section 301) | +7.5% |
| IEEPA Additional Tax (122 Clause) | +10.0% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.85.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 6.5% is the basic tariff for "other plastic articles."
- 7.5% is the Section 301 additional tariff.
- 10% is the IEEPA 122 Clause tax.
- Total: 24.0% is moderate-high, but lower than packaging plastics (38%).
- Note: If your item is truly3926.90.55.00, verify if it matches3926.90.85.00in function. If not, consult a customs broker.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Document Checklist (No Exceptions)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions, weight, material type (e.g., PP, PE, PS), usage |
| ✅ Product Photos (with labels) | ✔️ | Clear images showing the item, any markings, and packaging |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Articles" or specific item name |
| ✅ Packing List | ✔️ | Detail contents, weight, and dimensions |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff determination; if non-China, may qualify for lower rates |
| ✅ Third-Party Test Report | ✔️ | FDA, LFGB, or RoHS (if applicable for food contact) |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Classify by Use, Not Just Material! Packaging vs. Tableware vs. Other!”
| Scenario | Correct HS Code | Incorrect Practice |
|---|---|---|
| Plastic bags, boxes, containers | 3923.90.00.12/80 |
Misdeclare as 3926.90 → 38% tax |
| Plastic plates, bowls, utensils | 3924.90.56.10/50 |
Misdeclare as 3923.90 → 38% tax |
| Plastic fittings, parts, accessories | 3926.90.85.00 |
Misdeclare as 3924.90 → 20.9% tax |
3926.90.55.00 (Non-US code?) |
Verify local code | If in US, likely 3926.90.85.00 |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| Food-Contact Plastics | Provide FDA or LFGB test reports; misdeclaration can lead to seizure |
| OEM Custom Plastic Parts | Provide customer design specs to justify classification |
| Plastic + Metal Assembly | If metal is essential, may fall under Chapter 85; consult broker |
| Plastic Decorative Items | Classify as 3926.90.85.00 unless specified otherwise |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.85.00 |
24.0% | FDA, RoHS (if applicable) | 38% for packaging, 20.9% for tableware |
| 🇨🇳 China | 3926.90.85.00 |
6.5% | CCC (if applicable) | No additional tariffs |
| 🇪🇺 EU | 3926.90.85.00 |
0-6.5% (depending on item) | CE, REACH | No additional tariffs |
| 🇦🇺 Australia | 3926.90.85.00 |
5% | RCM, AS/NZS | No additional tariffs |
| 🇯🇵 Japan | 3926.90.85.00 |
0-5% | PSE, JIS | No additional tariffs |
📌 Conclusion:
- USA imposes the highest tariffs on Chinese plastic goods (24-38%).
- EU and Japan offer more favorable rates, especially if CE/REACH compliant.
- Cost-saving Tip: Consider sourcing from non-China origins (e.g., Vietnam, Thailand) to avoid IEEPA/301 tariffs.
📌 VI. Common Mistakes & Pitfall Avoidance (Blood-Tear Lessons)
❌ Mistake 1: Declaring packaging as "other plastic articles"
👉 Consequence: Tax rate drops from 38% to 24% → Underpayment penalty!
❌ Mistake 2: Declaring tableware as "other plastic articles"
👉 Consequence: Tax rate increases from 20.9% to 24% → Overpayment!
❌ Mistake 3: Ignoring material type (e.g., PP vs. PS)
👉 Consequence: Customs may reclassify, causing delays and fines.
❌ Mistake 4: Using vague names like "Plastic Stuff"
👉 Consequence: Customs rejection, delays, or return of goods.
✅ Correct Practice:
“Plastic Fitting, PP Material, Non-Food Contact, Model ABC, RoHS Compliant”
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 “Packaging 38, Tableware 20.9, Other 24 – Classify Right, Avoid the Hatred!”
🔹 “HS Code is King, Tariff Difference is Real, Declare Accurate, Save the Deal!”
📌 Pro Tip:
If your product is originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemptions, reducing taxes to 0-5%.
Recommend applying for an Advance Ruling to avoid clearance risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, efficient export, and maximized profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Should Be Precisely Calculated!
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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。