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plastic articles hs 3926905600

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 (Plastic Products / Other Plastic Goods)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Articles"?

"Plastic Articles" (HS Chapter 39, Heading 3926) is a broad catch-all category for finished plastic products that are not specifically listed elsewhere in Chapters 39 and 40. This includes household items, industrial components, packaging, office supplies, and decorative goods made entirely of plastic.

In international trade, the classification depends heavily on the specific use, material composition, and level of processing. The key distinction lies in whether the item falls under: 1. Packaging/Transport containers (Heading 3923 or 3924 in some contexts, but often 3926 for general goods). 2. Household/Kitchenware (Heading 3924). 3. General/Other Plastic Articles (Heading 3926).

⚠️ Key Distinction:
- If the item is a box, sack, or bag for transport → Usually HS 3923.
- If the item is tableware or kitchenware → Usually HS 3924.
- If the item is miscellaneous (toys, parts, furniture, general utility) → Usually HS 3926.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, the following HS codes are relevant for various plastic articles. Note that while the user asked for 3926.90.56.00, the data provides specific 10-digit codes with varying tax rates due to trade policies (e.g., Section 301, Section 122).

HS Code Product Description Application Scenario Total Tax Rate (China Origin)
3923.90.00.12 Other plastic articles (Packaging/General) General plastic packaging, non-specific plastic goods 38.0%
3923.90.00.80 Other plastic articles (Plastic Category) Miscellaneous plastic items not elsewhere specified 38.0%
3924.90.56.10 Plastic tableware/kitchenware (Other) Household plastic plates, bowls, cutlery, containers 20.9%
3924.90.56.50 Plastic tableware/kitchenware (Other) Same as above, specific sub-category 20.9%
3926.90.85.00 Other plastic articles (Miscellaneous) Plastic furniture, toys, industrial parts, general utility items 24.0%

🔍 Important Note:
- HS 3926.90.85.00 is the most common "catch-all" for general plastic goods (toys, decor, industrial parts).
- HS 3924 items (household) have a lower base duty but are still subject to additional tariffs.
- HS 3923 items (packaging) have the highest additional tariffs in this dataset.
- There is no 3926.90.56.00 in the provided data. The user’s query 3926905600 likely refers to a generic 8-digit code. In the US 10-digit system, plastic articles under 3926 typically fall under 3926.90.85 or similar. The data provided maps Household Plastic (3924) to .56.x codes, not General Plastic (3926).
- Correction: The data shows 3924.90.56.10/50 (Household) at 20.9%.
- Correction: The data shows 3926.90.85.00 (General) at 24.0%.
- Conclusion: If your item is household (plates, cups), use 3924. If it’s general (toys, parts), use 3926.90.85.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Add-ons)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: As of current trade policy (Section 301 & Section 122)

🎯 1. 3924.90.56.10 & 3924.90.56.50 —— Plastic Tableware & Kitchenware (Household)

Item Content
Base Tariff 3.4% (Ad Valorem)
Section 301 Surcharge +7.5%
Section 122 Tariff +10%
Total Tax Rate 20.9%
Tax Calculation CIF Value × 20.9%
De Minimis Eligibility No (Deny De Minimis for Section 301/122 goods)
Legal Basis Path Section 301: Footnote 9903.88.01Section 122: IEEPAUSITC:3924.90.56.10

📌 Explanation:
- "Section 301 Surcharge 7.5%" is part of the US-China trade war tariffs.
- "Section 122 Tariff 10%" applies to steel, aluminum, and certain plastic articles under specific executive orders.
- Total 20.9% is moderate compared to packaging plastics.


🎯 2. 3926.90.85.00 —— Other Plastic Articles (General/Miscellaneous)

Item Content
Base Tariff 6.5% (Ad Valorem)
Section 301 Surcharge +7.5%
Section 122 Tariff +10%
Total Tax Rate 24.0%
Tax Calculation CIF Value × 24.0%
De Minimis Eligibility No
Legal Basis Path Section 301: Footnote 9903.88.01Section 122: IEEPAUSITC:3926.90.85.00

📌 Explanation:
- Higher base duty (6.5%) than household plastics.
- Same surcharges apply.
- This is the standard code for plastic toys, furniture, industrial parts, and general utility items.


🎯 3. 3923.90.00.12 & 3923.90.00.80 —— Packaging & Transport Plastic Articles

Item Content
Base Tariff 3.0% (Ad Valorem)
Section 301 Surcharge +25.0%
Section 122 Tariff +10%
Total Tax Rate 38.0%
Tax Calculation CIF Value × 38.0%
De Minimis Eligibility No
Legal Basis Path Section 301: Footnote 9903.88.01Section 122: IEEPAUSITC:3923.90.00.12

📌 Explanation:
- Highest total tax rate (38%) in this dataset.
- Section 301 surcharge is significantly higher (25%) for packaging materials.
- Common for plastic bags, boxes, pallets, and shipping containers.


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)

✅ 1. Required Documentation Checklist (All Must Be Provided)

Document Mandatory Description
Product Specifications ✔️ Material type (PP, PE, ABS, etc.), dimensions, weight.
Product Photos ✔️ Clear images showing the item, packaging, and any labels.
Commercial Invoice ✔️ Must accurately describe the item (e.g., "Plastic Storage Bin" not just "Plastic").
Packing List ✔️ Details of quantity, gross weight, net weight.
Origin Certificate ✔️ If applicable for non-China origin (though most tariffs apply to CN).
Material Declaration ✔️ Confirm no restricted substances (e.g., certain phthalates in toys).

✅ 2. Declaration Tips (Key Mantras)

🔥 "Accurate Description, Correct Heading, Avoid Package Confusion!"

Scenario Correct Declaration Wrong Practice
Plastic Storage Boxes 3923.90.00.12 (Packaging) or 3926.90.85.00 (Furniture) Misdeclaring as "Household" to save tax
Plastic Plates/Bowls 3924.90.56.10 (Household) Misdeclaring as "General Plastic" → Higher base duty
Plastic Toys 3926.90.85.00 (Other) Misdeclaring as "Household" → Inaccurate
Plastic Bags/Boxes 3923.90.00.80 (Packaging) Misdeclaring as "General" → Potential audit

⚠️ Critical:
- Do not use generic terms like "Plastic Parts" without specifying function.
- Do not confuse 3923 (Packaging) with 3926 (General). The tax difference is significant (38% vs 24%).
- Do not confuse 3924 (Household) with 3926 (General). Household has a lower base duty (3.4% vs 6.5%).


✅ 3. Special Handling Cases

Scenario Handling Advice
Mixed Shipment If shipment contains both household (3924) and general (3926) items, declare separately. Do not lump into one HS code.
Plastic + Non-Plastic If the item is 95% plastic with metal hinges, it may still be classified as plastic. Provide detailed BOM.
Customs Valuation Ensure CIF value is accurate. High tariffs mean even small valuation errors lead to large tax discrepancies.
Section 122 Exemptions Check if any specific plastic articles are exempt from Section 122. (Generally, most are included).

🌍 V. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Required Notes
🇺🇸 USA 3926.90.85.00 24.0% FCC (if electronic), CPSIA (if toys) High tariffs due to Section 301/122
🇨🇳 China 3926.90.85.00 ~6.5% CCC (if applicable) Base duty only, no Section 301
🇪🇺 EU 3926.90.85.00 ~5-6% CE, REACH No Section 301/122
🇬🇧 UK 3926.90.85.00 ~5-6% UKCA Post-Brexit rules apply
🇯🇵 Japan 3926.90.85.00 ~5% PSE (if electrical) No major anti-dumping

📌 Conclusion:
- USA is the most costly market for Chinese plastic articles due to additional tariffs.
- EU and UK have lower tariffs but stricter environmental regulations (REACH).
- China has moderate base duties but no trade war surcharges.


📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)

Mistake 1: Misclassifying Plastic Packaging as General Plastic
👉 Result: Under-declared tax. Customs will audit and charge 38% instead of 24% + penalties.

Mistake 2: Misclassifying Plastic Household Items as General Plastic
👉 Result: Over-declared tax. You pay 24% instead of 20.9%. Small savings, but inefficient.

Mistake 3: Using Generic Descriptions ("Plastic Item")
👉 Result: Customs may classify as the highest duty category (3923 at 38%) due to uncertainty.

Mistake 4: Ignoring Section 122
👉 Result: Missing the 10% surcharge on all three categories. Total tax will be underestimated by 10%.

Correct Approach:

"Plastic Storage Bin, Polypropylene, Blue, Model XYZ, For Household Use" → 3924.90.56.10
"Plastic Toy Car, ABS, Red, Model ABC" → 3926.90.85.00
"Plastic Shipping Box, Corrugated Plastic, Green" → 3923.90.00.12


🎯 VII. Conclusion: Professional Declaration Saves Money!

🎯 Remember the Mantras:

🔹 "Household = 20.9%, General = 24.0%, Packaging = 38.0%!"
🔹 "Section 301 + Section 122 = Higher Tax, Be Precise!"
🔹 "Don't Guess HS Code, Or You Pay 38%!"


📌 Pro Tip:
If your plastic articles are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemptions or lower Section 301 rates.
Recommend pre-classification rulings or consult a customs broker to verify if your specific product qualifies for lower duty rates under FTAs.


📣 Immediate Action:

📞 Contact a licensed customs broker + Provide product photos + Verify HS Code pre-shipment
🚀 Ensure smooth customs clearance, avoid delays, and optimize your cost structure!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point of tax matters to your bottom line!

用户评价

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。

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。