plastic drinking cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 7013371001 | 46.0% | CN | US | 官方文档 |
| 7013372090 | 40.0% | CN | US | 官方文档 |
商品图片
AI分析
☕ Plastic Drinking Cup: HS Code Classification & US Import Tax Strategy (2026)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know a "Plastic Cup"?
A Plastic Drinking Cup is a ubiquitous item in daily life, ranging from single-use party cups to durable travel mugs. However, in international trade, customs authorities distinguish them based on material, function, and specific design logic. Misclassification is the #1 cause of customs delays and unexpected tariffs for this category.
In the provided data, three distinct HS Codes are identified for plastic cups, each with significantly different tax implications:
⚠️ Key Distinction Points: - General Tableware Definition: Standard cups used for drinking, classified under specific tableware subheadings. - Container/Utility Definition: If the item resembles a bucket or large storage vessel rather than a personal drinking vessel, it falls under a different logic. - Specific Material & Use: The combination of "Plastic" + "Drinking Cup" drives the primary classification.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description (Summary) | Classification Logic | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|---|
3924.10.20.00 |
Plastic material, drinking cup, fits the definition of cups within plastic tableware. | Primary Tableware: Specifically defined as a "cup" within the plastic tableware chapter. | 24.0% | Base Tariff: 6.5% Add-on (Section 301): 7.5% 122 Clause Tariff: 10% |
3924.10.40.00 |
Plastic material, drinking cup, falls under the category of tableware/home goods. | Secondary Tableware: Broader "tableware/home goods" category for plastic drinking vessels. | 13.4% | Base Tariff: 3.4% Add-on (Section 301): 0.0% 122 Clause Tariff: 10% |
3926.90.10.00 |
Plastic material, water container, fits the logic of buckets/water containers. | Utility Container: Classified as a storage container (bucket-like) rather than tableware. | 20.9% | Base Tariff: 3.4% Add-on (Section 301): 7.5% 122 Clause Tariff: 10% |
🔍 Critical Analysis: -
3924.10.20.00and3924.10.40.00are the most common classifications for standard drinking cups. -3926.90.10.00is a risk zone: If the cup is large, sturdy, or used for storage rather than immediate drinking, Customs may reclassify it as a "bucket," triggering a different tax structure.
💰 III. 2026 US Tariff Rate Detailed Explanation
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariffs apply as of 2026.
🎯 1. 3924.10.20.00 – Plastic Tableware Cups (Specific Definition)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Add-on | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 24.0% |
| Calculation Basis | CIF Value × 24.0% |
| De Minimis Eligibility | ❌ No (Generally, Section 301 and 122 tariffs apply; de minimis exceptions for China are heavily restricted or non-existent for these categories depending on specific enforcement periods). |
| Legal Basis Path | HTSUS:3924.10.20.00 → Section 301 Footnote → 122 Clause Footnote |
📌 Explanation: - This code applies to cups explicitly defined as "cups" in the plastic tableware section. - The 10% "122 Clause" tariff is a significant additional cost often overlooked. It applies specifically to certain Chinese imports. - Total 24% is a moderate-to-high burden but lower than glass alternatives.
🎯 2. 3924.10.40.00 – Plastic Tableware/Home Goods Cups
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Add-on | 0.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 13.4% |
| Calculation Basis | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (122 Clause tariffs generally negate de minimis exemptions for Chinese goods). |
| Legal Basis Path | HTSUS:3924.10.40.00 → 122 Clause Footnote |
📌 Note: - This is the most cost-effective classification for standard plastic drinking cups. - The 0% Section 301 add-on makes this significantly cheaper than
3924.10.20.00. - However, you must ensure your product description aligns with "tableware/home goods" broadly, not the specific "cup" definition if that triggers the higher rate. Consultation with a customs broker is essential to justify this subheading.
🎯 3. 3926.90.10.00 – Plastic Water Containers (Bucket Logic)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Add-on | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 20.9% |
| Calculation Basis | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3926.90.10.00 → Section 301 Footnote → 122 Clause Footnote |
📌 Warning: - This code is for containers that resemble buckets or storage vessels. - If you ship a standard drinking cup but declare it here to avoid tableware checks, you risk misclassification penalties. - Use only for large plastic water jugs or storage containers.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Plastic Drinking Cup, Model #, Material: PP/PS/etc." |
| ✅ Product Specifications | ✔️ | Include material type (e.g., Food-Grade Polypropylene), capacity (ml/oz), and intended use (drinking). |
| ✅ Product Photos | ✔️ | Clear images of the cup, showing no confusion with buckets or non-drinking containers. |
| ✅ FDA Compliance Statement | ✔️ | Plastic food-contact items must comply with US FDA standards. Provide a statement of compliance. |
| ✅ Packing List | ✔️ | Detail net/gross weight and quantity. |
✅ 2. Declaration Strategy (Key Rules)
🔥 “Accurate Description is Everything! ‘Cup’ vs. ‘Bucket’ Changes Everything!”
| Scenario | Correct Declaration | Risk of Wrong Declaration |
|---|---|---|
| Standard Plastic Cup (e.g., 12oz tumbler) | 3924.10.40.00 (Recommended for 13.4% tax) |
Declaring as 3924.10.20.00 leads to 10.6% higher tax. |
| Large Plastic Jug (e.g., 1-gallon storage) | 3926.90.10.00 |
Declaring as tableware may trigger scrutiny for misuse. |
| Glass Cup (Mistake Alert) | 7013.37.10.01 (46.0% Tax!) |
DO NOT declare plastic cups as glass. Conversely, if your product is glass, DO NOT declare it as plastic. |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Mixed Materials (Plastic cup + metal straw) | Declare the principal material (plastic). Attach the straw as an accessory. Total tax still based on plastic cup HS. |
| Set of Cups | Declare the entire set under the HS code of the primary item (the cup). Do not split. |
| Gift Sets | If included in a gift box, the HS code remains based on the essential character (the cup). |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% (Best Option) | FDA, Prop 65 | High scrutiny on 122 Clause; ensure accurate description. |
| 🇺🇸 USA | 3924.10.20.00 |
24.0% | FDA, Prop 65 | Higher risk; only use if 40 is rejected by broker. |
| 🇪🇺 EU | 3924.10.90 |
3-4% | LFGB, EC 1935/2004 | No 122 Clause. Lower base tariffs than US. |
| 🇨🇳 China | 3924.10.90 |
0-5% | GB 4806 (Food Contact) | Low risk, high volume. |
📌 Conclusion: - The US market is the most expensive due to Section 301 and 122 Clause tariffs. -
3924.10.40.00is the optimal code for cost-saving, provided the product is clearly a "drinking cup" and not a specialized "tableware cup" that falls under20.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Using "Plastic Container" as the description for a drinking cup.
👉 Consequence: Customs may classify it as 3926.90.10.00 (20.9%) or reject it for ambiguity.
✅ Fix: Use "Plastic Drinking Cup" in the product name.
❌ Error 2: Ignoring the "122 Clause" tariff.
👉 Consequence: Unexpected 10% extra charge at the border.
✅ Fix: Factor 122 Clause (10%) into your landed cost calculation for all China-origin plastic cups.
❌ Error 3: Confusing Plastic with Glass.
👉 Consequence: Glass cups (7013.37.10.01) face 46.0% tax!
✅ Fix: Verify material. If it’s plastic, never use a glass HS code.
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency!
🎯 Remember the Golden Rule:
🔹 "Plastic Cup? Go for
3924.10.40.00(13.4%). Avoid3924.10.20.00(24.0%). Never confuse with Glass (46%)!"
🔹 "Include 'Drinking Cup' in your description. Exclude 'Bucket' unless it’s a jug."
📌 Pro Tip:
If your plastic cups are made from recycled materials or have special food-safe certifications, highlight this in your declaration. It doesn’t change the HS code but may help with FDA compliance and customs credibility.
📣 Immediate Action:
📞 Consult a Customs Broker to validate your product’s fit for
3924.10.40.00.
📄 Prepare FDA Compliance Docs and clear Product Photos.
🚀 Calculate Landed Cost: CIF Value × 13.4% (for40) + Duties + Fees.
✨ Precise Classification = Maximized Profit!
💼 Your Plastic Cup’s Journey Starts with the Right HS Code!
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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。