plastic face basin stand
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9403704015 | 35.0% | CN | US | 官方文档 |
| 3922900000 | 41.3% | CN | US | 官方文档 |
| 3926909940 | 22.8% | CN | US | 官方文档 |
| 3922100000 | 23.8% | CN | US | 官方文档 |
| 9403708015 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🛁 Plastic Face Basin Stand (Bathroom Vanity Base)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand the "Face Basin Stand"?
The Plastic Face Basin Stand is a supporting component for bathroom sanitary ware, typically made of plastic materials, designed to hold or support a face basin (washbasin). In international trade, it can be classified differently based on its intended use, material, and structural role.
⚠️ Key Distinction Points:
- If considered a part/accessory of bathroom sanitary appliances → Falls under Chapter 39 (Plastics) or Chapter 94 (Furniture) depending on functional interpretation;
- If regarded as furniture part (supporting structure for basin installation) → May fall under Chapter 94 (Furniture);
- If classified broadly as other plastic articles not elsewhere specified → Falls under HS 3926.90.99.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Applicability Scenario | Material Conflict? |
|---|---|---|---|
3922.90.00.00 |
Plastic parts of sanitary ware (e.g., basin stands) | Used as part of bathroom sink system | ❌ No conflict |
3922.10.00.00 |
Plastic sanitary wares, parts thereof | Directly classified as parts of plastic sanitary appliances | ❌ No conflict |
3926.90.99.40 |
Other plastic articles (including parts/shells/brackets) | General plastic bracket support, no specific classification | ❌ No conflict |
9403.70.40.15 |
Plastic furniture parts, bases | If considered part of furniture (vanity cabinet) | ❌ No conflict |
9403.70.80.15 |
Plastic furniture parts, general fallback | General-purpose plastic base for furniture | ❌ No conflict |
🔍 Important Reminder:
- If the stand is specifically designed for bathroom use and supports a basin → Prefer 3922.90.00.00 / 3922.10.00.00;
- If it's a generic plastic support not specifically for sanitation → Use 3926.90.99.40;
- If integrated with furniture cabinets or used in vanity setups → Consider 9403.70.40.15 / 9403.70.80.15.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 onwards (including subsequent imports)
🎯 1. 3922.90.00.00 —— Plastic Parts of Sanitary Ware
| Item | Content |
|---|---|
| Basic Tariff | 6.3% |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Exemption? | ❌ Not available (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3922.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% surtax is from Section 301 of the Trade Act;
- The 10% additional tariff under IEEPA applies to Chinese-origin goods;
- Total tariff is 41.3%, which is relatively high, especially when compared to other plastic parts.
🎯 2. 3922.10.00.00 —— Plastic Sanitary Wares, Parts Thereof
| Item | Content |
|---|---|
| Basic Tariff | 6.3% |
| USITC Surtax | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff | 23.8% |
| Tax Calculation | CIF × 23.8% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3922.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Lower total tariff than3922.90.00.00;
- Best choice if the product can be clearly linked to sanitary ware parts.
🎯 3. 3926.90.99.40 —— Other Plastic Articles (Including Parts/Shells/Brackets)
| Item | Content |
|---|---|
| Basic Tariff | 5.3% |
| USITC Surtax | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.99.40 → FOOTNOTE:9903.88.01 |
📌 Note:
- Lowest total tariff among all options;
- Recommended for generic plastic supports without specific sanitary function.
🎯 4. 9403.70.40.15 —— Plastic Furniture Parts, Bases
| Item | Content |
|---|---|
| Basic Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9403.70.40.15 → FOOTNOTE:9903.88.01 |
📌 Note:
- Even though basic tariff is 0%, the surtaxes bring total to 35%;
- Only suitable if clearly defined as furniture parts.
🎯 5. 9403.70.80.15 —— Plastic Furniture Parts, General Fallback
| Item | Content |
|---|---|
| Basic Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9403.70.80.15 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same as above; no difference in tax burden;
- Useful only if no more specific classification is applicable.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions, material type, load capacity |
| ✅ Product Photos (with labels) | ✔️ | Show mounting holes, design features |
| ✅ Commercial Invoice | ✔️ | Clearly state “Plastic Face Basin Stand” |
| ✅ Packing List | ✔️ | Show if sold as standalone or with basins |
| ✅ Third-party Test Reports | ✔️ | If applicable (RoHS, REACH, etc.) |
| ✅ Origin Certificate | ✔️ | For potential preferential treatment |
| ✅ Circuit Diagram/Structure Drawing | ❌ | Only needed if electronic integration exists |
✅ 2. Declaration Tips (Critical Rules)
🔥 "Know your part, declare accurately!"
| Case | Correct Declaration | Incorrect Practice |
|---|---|---|
| Stand specifically for bathroom basin | 3922.90.00.00 or 3922.10.00.00 |
Misdeclare as furniture → higher taxes |
| Generic plastic support | 3926.90.99.40 |
Over-classify → penalties |
| Part of vanity cabinet assembly | 9403.70.40.15 |
Under-classify → delayed customs |
| Mixed shipment (stand + basin) | Declare separately if possible | Combine → classification error |
✅ 3. Special Cases Handling
| Scenario | Recommendation |
|---|---|
| OEM/custom-designed stand | Provide customer order + design drawings |
| Sold with basins in same package | Declare as separate items if possible |
| Used in medical/commercial bathrooms | Clarify non-residential use if applicable |
| Export to EU/Asia | Check local regulations for sanitary parts |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3922.10.00.00 |
23.8% | RoHS, REACH | Avoid 3922.90 if possible |
| 🇨🇳 China | 3922.10.00.00 |
~6% | CCC, RoHS | Lower overall cost |
| 🇪🇺 EU | 3922.90.00.00 |
0–6% | CE, REACH | No surtaxes |
| 🇯🇵 Japan | 3926.90.99.40 |
~0–5% | PSE | Low barrier |
| 🇦🇺 Australia | 3922.10.00.00 |
~5% | RCM | Acceptable |
📌 Conclusion:
- USA remains the highest-cost market due to surtaxes;
- Prefer 3922.10.00.00 / 3926.90.99.40 for best balance between clarity and low taxation.
📌 VI. Common Mistakes & Avoidance Strategies (Blood Lessons)
❌ Mistake 1: Declaring as “furniture” when it’s actually a sanitary part
👉 Consequence: Higher taxes (up to 35%)
❌ Mistake 2: Using vague terms like “Plastic Stand”
👉 Consequence: Customs may assign worst-case scenario
❌ Mistake 3: Not specifying whether it’s for residential/commercial use
👉 Consequence: Delayed clearance or return shipment
❌ Mistake 4: Combining basin + stand into one line item
👉 Consequence: Classification ambiguity → Penalty risk
✅ Correct Way:
“Plastic Face Basin Stand, White, ABS Material, Model XYZ, For Residential Use Only”
🎯 VII. Conclusion: Accurate Classification Saves Money & Time!
🎯 Key Takeaways:
🔹 “Best tax rate: 3926.90.99.40 (22.8%)”
🔹 “Best functional match: 3922.10.00.00 (23.8%)”
🔹 “Avoid furniture classification unless absolutely necessary”
🔹 “Always provide clear product descriptions and photos”
📌 Pro Tip:
If your plastic stand originates from Vietnam, Mexico, Thailand, Malaysia, you may qualify for IEEPA exemptions, reducing tariffs to 0–5%;
Consider applying for an Advance Ruling (Pre-classification) before shipment to avoid delays.
📣 Action Now:
📞 Contact a licensed customs broker + Provide photos + Request HS Code Pre-ruling
🚀 Make your Plastic Face Basin Stand clear smoothly, reduce costs, boost profits!
✨ Professional customs classification starts with accurate product definition!
💼 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。