plastic other containers
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 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
📦 Plastic Other Containers (Plastic Packaging & Household Items)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Plastic Other Containers"?
"Plastic Other Containers" is a broad category in international trade, covering a wide range of plastic items used for storage, transport, packaging, and household use. The classification depends heavily on the specific usage and structural nature of the item.
Key Distinctions: * Transport/Packaging Containers: Items designed primarily for shipping, bulk storage, or protecting goods during transit (e.g., crates, pallets, heavy-duty bins). → Tends toward 3923.90 or 3926.90. * Household/Consumer Containers: Items used in homes for food storage, organization, or daily use (e.g., food boxes, cosmetic jars, bathroom organizers). → Tends toward 3924.90. * General Plastic Articles: Items that don't fit neatly into specific container definitions or are generic plastic parts. → Tends toward 3926.90.
⚠️ Critical Differentiation Point:
- If the item is a shipping aid (like a pallet or crate) or a generic packaging vessel not specific to household use → It may fall under 3923.90 or 3926.90.
- If the item is clearly a household good (like a food container or organizer) → It typically falls under 3924.90.
- Misclassification can lead to significant tariff differences (from ~13% to ~38%).
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Primary Use Category | Total Tax Rate |
|---|---|---|---|---|
3923.90.00.12 |
Other plastic articles, for transport or packaging of goods | Shipping crates, bulk bins, industrial packaging containers | Transport/Packaging | 38.0% |
3924.90.56.50 |
Other plastic household articles, for domestic use | Food storage containers, bathroom organizers, household bins | Household Items | 20.9% |
3926.90.10.00 |
Other plastic articles, not specified elsewhere | Generic plastic containers, non-household, non-transport specific | Other Plastic Goods | 20.9% |
3926.90.99.89 |
Other plastic articles, not specified elsewhere | General plastic goods with different material thickness or form | Other Plastic Goods | 22.8% |
3924.10.40.00 |
Plastic tableware and kitchenware | Food containers, cutlery, kitchen organizers | Household/Kitchen | 13.4% |
🔍 Key Reminder:
- 3923.90.00.12 carries the highest total tax (38.0%). Use this only for genuine transport/packaging items. Do not use for household goods. - 3924.10.40.00 has the lowest tax (13.4%). Only use if the item is clearly tableware or kitchenware. - 3924.90.56.50 and 3926.90.10.00 are mid-range (20.9%). Use for general household or other plastic containers.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 3923.90.00.12 —— Plastic Articles for Transport/Packaging
| Item | Content |
|---|---|
| Base Tariff | 3.0% (ad valorem) |
| Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 3.0% → Section 301: 25.0% → IEEPA: 10.0% → Total: 38.0% |
📌 Explanation:
- This is the most heavily taxed category. The 25% Section 301 tariff and 10% IEEPA surtax are applied on top of the 3% base rate. - High Risk: If you mistakenly declare household containers under this code, you will overpay taxes.
🎯 2. 3924.90.56.50 —— Other Plastic Household Articles
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 3.4% → Section 301: 7.5% → IEEPA: 10.0% → Total: 20.9% |
📌 Note:
- Lower Section 301 surtax (7.5%) compared to 3923.90 (25%). - Suitable for food storage, cosmetic jars, bathroom organizers.
🎯 3. 3926.90.10.00 —— Other Plastic Articles (Not Elsewhere Specified)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 3.4% → Section 301: 7.5% → IEEPA: 10.0% → Total: 20.9% |
📌 Note:
- Same tax rate as3924.90.56.50. Use when the item is not clearly household but also not primarily for transport/packaging.
🎯 4. 3926.90.99.89 —— Other Plastic Articles (Other)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 5.3% → Section 301: 7.5% → IEEPA: 10.0% → Total: 22.8% |
📌 Note:
- Slightly higher base tariff (5.3%) than other 3926 codes. Used for generic plastic goods that don't fit other subheadings.
🎯 5. 3924.10.40.00 —— Plastic Tableware and Kitchenware
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Surtax (Section 301) | 0.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 3.4% → Section 301: 0.0% → IEEPA: 10.0% → Total: 13.4% |
📌 Key Advantage:
- Lowest Total Tax (13.4%). - No Section 301 Surtax (0%). - CRITICAL: Only use for tableware and kitchenware (e.g., food containers, cutlery, kitchen organizers). Do not use for general household bins or transport containers.
🛠️ Part 4: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material type (PP, PE, etc.), dimensions, capacity, intended use |
| ✅ Product Photos | ✔️ | Clear images of the item, including labels and usage context |
| ✅ Commercial Invoice | ✔️ | Accurate description: e.g., "Plastic Food Container" vs. "Plastic Shipping Crate" |
| ✅ Packing List | ✔️ | Details of quantity, weight, and packaging |
| ✅ Certificate of Origin | ✔️ | Required for origin verification (China) |
| ✅ Third-Party Test Report | ✔️ | FDA (if food contact), BPA-free certification, if applicable |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Know Your Use, Choose Your Code!"
| Scenario | Correct HS Code | Incorrect Practice |
|---|---|---|
| Food Container / Kitchen Organizer | 3924.10.40.00 (13.4%) |
Misdeclare as "Other Container" → 20.9%+ |
| Bathroom / General Household Bin | 3924.90.56.50 (20.9%) |
Misdeclare as "Tableware" → Customs rejection |
| Shipping Crate / Bulk Bin | 3923.90.00.12 (38.0%) |
Misdeclare as "Household" → Underpayment risk |
| Generic Plastic Jar (Non-Food) | 3926.90.10.00 (20.9%) |
Misdeclare as "Food Container" → Compliance issue |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Food-Contact Plastic | Must declare as 3924.10.40.00 if tableware/kitchenware. Provide FDA compliance documents. |
| Industrial Bins | Declare as 3923.90.00.12. Ensure description emphasizes transport/packaging use. |
| Mixed Household Items | If a box contains both tableware and general household goods, split the declaration if possible. If mixed, consider the primary use for classification. |
| OEM Custom Containers | Provide design drawings and product descriptions to justify the HS code. Avoid vague terms like "Plastic Container". |
🌍 Part 5: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (if tableware) |
13.4% | FDA (if food contact) | Highest risk: Misclassification leads to 38% tax |
| 🇺🇸 USA | 3923.90.00.12 (if packaging) |
38.0% | None specific | Highest tax rate in this category |
| 🇨🇳 China | 3924.10.40.00 |
5% | None | No surtaxes |
| 🇪🇺 EU | 3924.10.40.00 |
0-6.5% | LFGB (food contact) | No US-style surtaxes |
| 🇬🇧 UK | 3924.10.40.00 |
0-6.5% | UKCA (if applicable) | No US-style surtaxes |
📌 Conclusion:
- USA is the most complex market for plastic containers due to Section 301 and IEEPA surtaxes. - Tariff differences are significant (13.4% vs. 38.0%). Accurate classification is critical for cost control. - European and UK markets are more straightforward, with no additional surtaxes.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring food containers as "Other Plastic Containers" (3926.90)
👉 Consequence: Miss out on lower tax rate (13.4% vs. 20.9-22.8%). Overpayment!
❌ Error 2: Declaring shipping crates as "Household Containers" (3924.90)
👉 Consequence: Underpayment risk. Customs may audit and impose penalties + back taxes. Compliance Risk!
❌ Error 3: Using vague descriptions like "Plastic Box"
👉 Consequence: Customs cannot determine the correct HS code. Delay in clearance or additional inspection.
❌ Error 4: Ignoring IEEPA Section 122 (10% surtax)
👉 Consequence: All these codes include the 10% IEEPA surtax. Forgetting to budget for it leads to cash flow issues.
✅ Correct Practice:
"Plastic Food Container, BPA-Free, FDA Compliant, 1 Liter Capacity, Model XYZ"
OR
"Plastic Shipping Crate, Heavy-Duty, Reusable, For Logistics Use"
🎯 Part 7: Conclusion: Professional Declaration, Save Costs, Ensure Compliance!
🎯 Remember the Mantra:
🔹 "Tableware 13%, Household 21%, Packaging 38%, Wrong Code = Costly Lesson!"
🔹 "IEEPA 10% is Always On, Plan Your Budget Accordingly!"
📌 Tips:
- If your plastic containers are originating from Vietnam, Mexico, Thailand, or Malaysia, you may exempt IEEPA surtaxes.
- Consider applying for Advance Rulings if your product category is ambiguous.
- Always provide detailed product descriptions and photos to customs brokers.
📣 Immediate Action:
📞 Contact professional customs brokers + Provide product images + Apply for HS Code Advance Ruling
🚀 Ensure your plastic containers clear customs smoothly, reduce costs, and maximize profits!
✨ Professional clearance starts with accurate classification!
💼 Every cent of your cost deserves precise calculation!
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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。