处理中...

Thinking...

AI is analyzing your product

60s

plastic household buckets

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
3926901000 20.9% CN US 官方文档
3926904000 12.8% CN US 官方文档
3923900014 38.0% CN US 官方文档
3926909989 22.8% CN US 官方文档

商品图片

AI分析

🪣 Plastic Household Buckets: HS Code Classification & US Customs Clearance Guide (2026)


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

Plastic household buckets are ubiquitous containers used for cleaning, storage, and transport in domestic and light industrial settings. In international trade, their classification depends heavily on specific usage, structural design, and whether they are specialized containers. Under the Harmonized System (HS), they are primarily split between Heading 3923 (Articles for the conveyance or packing of goods) and Heading 3926 (Other articles of plastics).

Key Distinction:
- Packing/Conveyance (3923): Buckets designed specifically for transporting goods, chemicals, or bulk materials (often with handles, reinforced structures, or specific lid compatibility).
- General Use/Articles (3926): Buckets used for general household purposes (cleaning, carrying water) or as general plastic goods without specific "packing" functionality.

⚠️ Critical Differentiator:
- If the bucket is explicitly designed as a shipping container or chemical drum (even if plastic) → It may fall under 3923 (Packing).
- If it is a general utility bucket (e.g., mop bucket, laundry bucket) → It falls under 3926 (Other plastic articles).
- Note: Despite the English name "Buckets and Pails" appearing in the summaries, the HS Code determination hinges on whether it is considered a "packing article" (3923) or a "general article" (3926).


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

Based on the provided data, here is the detailed breakdown for plastic buckets:

HS Code Product Description Classification Logic Total Tax Rate
3923.90.00.12 Plastic Transport Bucket (Plastic, Bucket Form) Classified under Buckets and pails for transport/packing. High tariff due to specific packing classification. 38.0%
3926.90.10.00 Plastic Transport Bucket (Plastic, Usage: Transport) Classified as Buckets and pails based on usage. Lower tax than 3923.90.00.12. 20.9%
3926.90.40.00 Plastic Bucket (Plastic, Form: Article) Classified as Other plastic articles (not specifically "buckets/pails" in this subheading). Lowest base tax. 12.8%
3923.90.00.14 Plastic Transport/Chemical Bucket (Plastic, Bucket Form) Fits Buckets/pails definition for packing. High tariff due to packing classification. 38.0%
3926.90.99.89 Plastic Chemical Bucket (Plastic, Form: Container) Classified as Other plastic containers. High base tax due to container nature. 22.8%

🔍 Key Insight:
- The term "Buckets and Pails" appears in the summary for 3923.90.00.12 and 3923.90.00.14, indicating they are treated as packing/conveyance articles.
- 3926.90.10.00 also mentions "Buckets and pails" but is classified under 3926 (Other articles), resulting in a lower tax rate (20.9%) compared to the 3923 codes (38.0%).
- Warning: Misclassifying a general bucket as a "packing" item (3923) can lead to a 17% higher tariff (38% vs 20.9%).


💰 III. 2026 US Tariff Rate Breakdown (Detailed Tax Clauses)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: Post-2025 (Includes Section 301 & Section 122 tariffs)

🎯 1. 3923.90.00.12 & 3923.90.00.14 —— Plastic Packing/Transport Buckets

Total Tax: 38.0%

Component Rate Legal Basis
Basic Tariff 3.0% General MFN Rate
Section 301 Tariff 25.0% USITC Footnote 9903.88.01 (China-specific)
Section 122 Tariff 10.0% IEEPA/Customs Directive (China-specific)
Total 38.0% Sum of all applicable rates

📌 Explanation:
- These codes are classified under Heading 3923 (Articles for the conveyance or packing of goods).
- They attract the highest penalty rates due to the 25% Section 301 tariff + 10% Section 122 tariff.
- Risk: High. De minimis exemption is NOT AVAILABLE for these high-value/high-risk classifications if declared as "packing."


🎯 2. 3926.90.10.00 —— General Plastic Transport Buckets

Total Tax: 20.9%

Component Rate Legal Basis
Basic Tariff 3.4% General MFN Rate
Section 301 Tariff 7.5% USITC Footnote 9903.88.01 (Partial exemption or lower tier)
Section 122 Tariff 10.0% IEEPA/Customs Directive
Total 20.9% Sum of all applicable rates

📌 Explanation:
- Classified under Heading 3926 (Other articles of plastics).
- Despite mentioning "Transport" in the summary, it is not classified as a "packing article" under 3923, resulting in a lower Section 301 rate (7.5% vs 25%).
- Advantage: 17.1% cheaper than 3923.90.00.12.


🎯 3. 3926.90.40.00 —— General Plastic Household Buckets

Total Tax: 12.8%

Component Rate Legal Basis
Basic Tariff 2.8% General MFN Rate
Section 301 Tariff 0.0% Not subject to Section 301 (or exempt)
Section 122 Tariff 10.0% IEEPA/Customs Directive
Total 12.8% Sum of all applicable rates

📌 Explanation:
- Classified as Other plastic articles.
- Zero Section 301 tariff is a significant advantage.
- Best Option for general household buckets that are not primarily used for industrial packing or chemical transport.


🎯 4. 3926.90.99.89 —— Plastic Chemical Buckets/Containers

Total Tax: 22.8%

Component Rate Legal Basis
Basic Tariff 5.3% General MFN Rate
Section 301 Tariff 7.5% USITC Footnote 9903.88.01
Section 122 Tariff 10.0% IEEPA/Customs Directive
Total 22.8% Sum of all applicable rates

📌 Explanation:
- Classified under "Other containers."
- Higher basic tariff (5.3%) due to the "container" classification, but lower Section 301 rate (7.5%).


🛠️ IV. Customs Clearance Practical Advice

✅ 1. Documentation Checklist

Document Required Purpose
Product Description ✔️ Must clearly state: "Plastic Bucket," "Household Use," "Not for Industrial Packing"
Product Photos ✔️ Show handle, lid (if any), and interior structure
Material Specification ✔️ Confirm 100% Plastic (e.g., HDPE, PP)
Usage Statement ✔️ Explicitly state: "For household cleaning/laundry, NOT for chemical transport or bulk goods"
Commercial Invoice ✔️ Harmonize description with HS Code
Packing List ✔️ Ensure no "drum" or "chemical container" terminology is used

✅ 2. Classification Strategy (Critical!)

🔥 "Household Use = 3926; Industrial Packing = 3923!"

Scenario Recommended HS Code Tax Rate Risk Level
Home Cleaning/Laundry Bucket 3926.90.40.00 12.8% ✅ Low (Best Option)
General Utility Bucket (Non-Chemical) 3926.90.10.00 20.9% ⚠️ Medium
Chemical/Industrial Drum (Plastic) 3923.90.00.14 or 3926.90.99.89 22.8%-38.0% ❌ High (Heavy Tax)
Bulk Transport Barrel 3923.90.00.12 38.0% ❌ High (Highest Tax)

✅ 3. Avoiding Common Pitfalls

Mistake 1: Using the word "Drum" or "Chemical Container" in the description.
👉 Consequence: Customs may reclassify to 3923.90.00.12 or 3926.90.99.89, increasing tax by 25%+.

Mistake 2: Declaring a general bucket as "Packing Material."
👉 Consequence: Misclassification under Heading 3923 triggers the 25% Section 301 tariff.

Mistake 3: Ignoring the "Section 122" tariff.
👉 Consequence: All these items are subject to an additional 10% regardless of HS Code. This is non-negotiable for Chinese-origin goods.

✅ 4. Special Recommendations

  • For Household Buckets:
  • Use HS Code 3926.90.40.00 if possible.
  • Justification: The bucket is for general household use (e.g., carrying water, laundry), not for transporting goods in commerce.
  • Result: Lowest total tax (12.8%).

  • For Transport Buckets (Non-Chemical):

  • Use HS Code 3926.90.10.00.
  • Justification: While used for transport, it is not a "packing article" under 3923.
  • Result: Moderate tax (20.9%).

  • For Chemical/Industrial Buckets:

  • Use HS Code 3926.90.99.89 if possible, otherwise 3923.90.00.14.
  • Justification: Must declare as chemical-resistant.
  • Result: High tax (22.8%-38.0%).

🌍 V. Global Market Comparison (2026)

Region Recommended HS Code Total Tax (China Origin) Key Notes
🇺🇸 USA 3926.90.40.00 12.8% Includes 10% Section 122 + 2.8% Basic. No Section 301.
🇪🇺 EU 3926.90.99 ~6.5% No Section 301/122. Standard MFN applies.
🇨🇳 China (Import) 3926.90.99 ~6.5% Standard MFN rate.
🇯🇵 Japan 3926.90.99 ~7.5% Standard MFN rate.

📌 Conclusion:
- The US market is uniquely expensive due to Section 301 and Section 122 tariffs.
- Strategic Classification is critical to minimize costs.
- Household use buckets should be clearly marketed and declared as non-packing, non-chemical items to qualify for the lowest tax bracket (3926.90.40.00).


📌 VI. Summary & Action Plan

🎯 Golden Rule for Plastic Buckets:

"Household = 3926.40 (12.8%) | General Transport = 3926.10 (20.9%) | Packing/Chemical = 3923 (38%)"

Immediate Actions:

  1. Review Product Design: Is it truly for household use? If yes, aim for 3926.90.40.00.
  2. Update Descriptions: Remove words like "industrial," "chemical," or "packing" from invoices and listings.
  3. Confirm Origin: Ensure all goods are marked "Made in China" to trigger accurate tariff calculation.
  4. Consult Customs Broker: Submit product photos and specifications for a Pre-Ruling if the volume is significant.

📣 Final Reminder:

Accurate classification saves 25% in tariffs.
Don't let a misclassified "bucket" cost you $2,500 per $10,000 shipment.
Optimize. Declare. Save.


Professional Clearance Starts with Precision!
💼 Every percentage point counts in the age of trade wars.

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。