plastic kitchenware combination
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924101000 | 13.4% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Plastic Kitchenware Combination (Tableware & Dispensers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Entry Strategies
📌 Part 1: Product Definition & Classification: Are You Sure It’s Just "Plastic"?
Plastic kitchenware covers a wide range of household items used for food preparation, serving, and storage. In international trade, this category is strictly divided based on function and specific use. The two primary classifications under HS Code 3924 are:
1. General Tableware & Kitchenware (3924.10.20):
Items like plates, bowls, cups, and serving dishes. These are generic containers for food or drink.
2. Specific Dispensers (3924.10.10):
Specialized containers with mechanisms for dispensing condiments (salt, pepper, mustard, ketchup). These are distinct from general containers due to their functional design.
⚠️ Key Distinction Point:
- If the item is a plate, bowl, cup, or generic serving dish → Classify under 3924.10.20.00
- If the item is a dispenser (with a spout, shaker top, or pump) for condiments → Classify under 3924.10.10.00
📦 Part 2: Detailed HS Code Classification (2026 Latest Tariff Alignment)
| HS Code | Product Description | Applicable Scenario | Tax Rate (US Import from China) |
|---|---|---|---|
3924.10.10.00 |
Salt, pepper, mustard, and ketchup dispensers and similar dispensers | Condiment bottles, salt shakers, pepper grinders, ketchup squeeze bottles | 3.4% |
3924.10.20.00 |
Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes, and platters | Dinner plates, drinking cups, salad bowls, serving platters, generic creamers | 14.0% |
🔍 Critical Reminder:
- Dispensers (3924.10.10) have a significantly lower tariff (3.4%) compared to general tableware (14.0%).
- Misclassifying a dispenser as a plate/cup could lead to underpayment of duties, while misclassifying a plate as a dispenser is rare but possible if the product design is ambiguous.
- Do not combine these two distinct categories in a single line item if they have different tariff rates, as it may trigger customs audits.
💰 Part 3: 2026 Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025–2026 Period
🎯 1. 3924.10.10.00 —— Plastic Dispensers (Condiment Dispensers)
| Item | Detail |
|---|---|
| Base Tariff Rate | 3.4% (Ad Valorem) |
| Section 301 Additional Tariff | 0.0% (Not subject to additional tariffs) |
| Total Tariff Rate | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Eligibility | ✅ Yes (If value ≤ $800, may enter duty-free under Section 321) |
| Legal Basis | HS 3924.10.10.00 → Base Rate 3.4% → No Additional Footnotes Applied |
📌 Explanation:
- This HS code falls under a lower tariff bracket for specific plastic dispensers.
- It is not subject to the high Section 301 tariffs that affect many other plastic goods.
- Cost Advantage: This is a cost-effective category for importing condiment dispensers.
🎯 2. 3924.10.20.00 —— General Plastic Tableware (Plates, Cups, Bowls)
| Item | Detail |
|---|---|
| Base Tariff Rate | 6.5% (Ad Valorem) |
| Section 301 Additional Tariff | 7.5% (Subject to Section 301 List 4B) |
| Total Tariff Rate | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Eligibility | ✅ Yes (If value ≤ $800, may enter duty-free under Section 321) |
| Legal Basis | HS 3924.10.20.00 → Base Rate 6.5% + Section 301 (7.5%) → Total 14.0% |
📌 Explanation:
- This HS code includes most standard plastic tableware (plates, cups, bowls).
- It is subject to an additional 7.5% tariff under Section 301, bringing the total to 14.0%.
- Cost Impact: This is a higher-cost category due to the additional tax. Importers must factor this into their pricing strategy.
🛠️ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Essential for Smooth Clearance)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detailed description: "Plastic Salt Dispenser" vs. "Plastic Plate" |
| ✅ Product Photos | ✔️ | Clear images showing if the item has a dispensing mechanism (spout, shaker, pump) |
| ✅ Commercial Invoice | ✔️ | Must clearly state the correct HS Code and product name |
| ✅ Packing List | ✔️ | Itemized list of goods, ensuring no mixed HS codes on one line unless justified |
| ✅ Material Declaration | ✔️ | Confirm the material is 100% plastic (e.g., PP, PE, PS) |
✅ 2. Declaration Tips (Key Strategies)
🔥 "Name it Right, Classify it Right, Save the 10%!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Condiment Dispenser | "Plastic Ketchup Dispenser, Model XYZ" → 3924.10.10.00 |
"Plastic Kitchen Container" → 3924.10.20.00 |
Overpaying 10.6% extra tax |
| Generic Plate | "Plastic Dinner Plate, Model ABC" → 3924.10.20.00 |
"Plastic Dispenser" → 3924.10.10.00 |
Risk of customs audit for misclassification |
| Mixed Shipment | Split into two lines: One for dispensers, one for plates | Combine all plastic items into one line | Customs may disallow different rates, leading to delays |
✅ 3. Special Cases & Handling
| Scenario | Handling Advice |
|---|---|
| Multi-Piece Sets | If a set includes both dispensers and plates, separate them on the invoice. Assign each item its correct HS Code. Do not average the rates. |
| Custom/Unique Shapes | If a plate has a unique dispensing feature (e.g., a pour-spout bowl), consult a customs broker. It may still be classified as a dispenser if the primary function is dispensing. |
| Material Composition | Ensure the item is primarily plastic. If it contains significant metal parts (e.g., a metal lid on a plastic container), classification may change to Chapter 73 or 83, which have different tax rates. |
| Hygiene/Toilet Articles | Items like plastic toothbrush holders or soap dishes are classified under 3924.90, not 3924.10. Do not confuse kitchenware with hygiene articles. |
🌍 Part 5: Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.10.00 / 3924.10.20.00 |
3.4% / 14.0% | High tariff for general tableware due to Section 301 |
| 🇨🇳 China | 3924.10.10.00 / 3924.10.20.00 |
0% / 0% | No import duty for plastic tableware (MFN Rate) |
| 🇪🇺 EU | 3924.10.10.00 / 3924.10.20.00 |
0% / 0% | Generally duty-free for plastic tableware |
| 🇬🇧 UK | 3924.10.10.00 / 3924.10.20.00 |
0% / 0% | Post-Brexit tariff: Generally low or zero |
| 🇯🇵 Japan | 3924.10.10.00 / 3924.10.20.00 |
0% / 0% | Generally duty-free for plastic tableware |
📌 Conclusion:
- USA is the only major market with significant tariffs on plastic tableware, especially general tableware (14.0%).
- Canada, Mexico, and EU generally offer better tariff conditions for this category.
- Consider supply chain diversification if targeting the US market with high-volume tableware.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Treating all plastic kitchenware as one category
👉 Consequence: Misclassification → Overpayment of 10.6% for dispensers or underpayment for plates → Audits & Penalties.
❌ Mistake 2: Using generic terms like "Plastic Kitchen Items" on invoices
👉 Consequence: Customs lacks clarity → Delays in clearance → Storage fees.
❌ Mistake 3: Ignoring the "Dispenser" definition
👉 Consequence: A simple salt shaker is a dispenser (3.4%), but a generic salt bowl is tableware (14.0%). Precision matters!
✅ Correct Approach:
Be Specific!
- "Plastic Salt Shaker with Perforated Lid" →3924.10.10.00
- "Plastic Soup Bowl" →3924.10.20.00
🎯 Part 7: Conclusion: Smart Classification, Lower Costs!
🎯 Remember This Rule:
🔹 "Dispensers are cheaper (3.4%), Plates are expensive (14%).
🔹 "Name it correctly, and you save 10% on every dollar!"
📌 Pro Tip:
If you are importing a mixed set (e.g., a kitchen organizer with both dispensers and plates), separate the items on your commercial invoice. Do not lump them together. This ensures you pay the correct 3.4% for dispensers and 14.0% for plates, avoiding penalties.
📣 Immediate Action:
📞 Consult a Customs Broker if you are unsure about the classification.
📄 Provide Clear Product Photos and Detailed Descriptions.
🚀 Optimize Your Tariff Costs by accurate HS Code selection!
✨ Professional Classification, Efficient Clearance, Maximized Profit!
💼 Every Percentage Point Matters in International Trade!
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。
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。