plastic spool recyclable
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923400050 | 40.3% | CN | US | 官方文档 |
| 4822100000 | 35.0% | CN | US | 官方文档 |
| 3923400010 | 40.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926908300 | 40.3% | CN | US | 官方文档 |
商品图片
AI分析
🧵 Plastic Spools (Recyclable) – HS Code & Tariff Breakdown
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly is a "Recyclable Plastic Spool"?
A plastic spool is a cylindrical object used for winding thread, wire, cable, or yarn. When described as "recyclable," it implies the material is a polymer suitable for reprocessing, but from a customs perspective, the physical form and material composition determine the HS Code.
In international trade, plastic spools are generally categorized based on whether they are considered: 1. Supports/Reels for threads/wires (Chapter 39 or 48). 2. Packaging/Transport containers (Chapter 39). 3. General Plastic Articles (Chapter 39 or 3926).
⚠️ Key Distinction Point:
- If the spool is specifically for thread/yarn and made of plastic, it may fall under 3923.40 (Reels, spindles, bobbins, etc.) or 3926.90 (Other plastic articles).
- If the spool is made of paper pulp/cardboard (even if labeled "recyclable"), it falls under 4822.
- The term "recyclable" is not a classification criterion for HS Codes; only material and function matter.
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Applicable Scenario | Material Form |
|---|---|---|---|
4822.10.00.00 |
Reels, spools, bobbins, etc., of paper pulp, paper, or paperboard | Paper-based spools (even if labeled "recyclable") | ❌ Not Plastic |
3923.40.00.10 |
Reels, spools, bobbins, etc., of plastic, for packaging/transport use | Plastic spools specifically classified as packaging/transport supports | ✅ Plastic |
3923.40.00.50 |
Reels, spools, bobbins, etc., of plastic, other than for specific packaging | Plastic spools as general supports, no specific packaging conflict | ✅ Plastic |
3926.90.99.89 |
Other articles of plastics (e.g., general plastic spools not fitting other categories) | Plastic spools considered general plastic goods (non-specific function) | ✅ Plastic |
3926.90.83.00 |
Other plastic articles (generic category) | Plastic spools falling under catch-all plastic articles | ✅ Plastic |
🔍 Critical Note:
- "Recyclable" does not qualify for a special tax rate or HS code. It is a marketing/environmental term.
- If your spool is 100% plastic, it cannot be classified under4822.10.00.00(paper). Misclassification here leads to severe penalties.
- For plastic spools, the most common classifications are3923.40(specific supports) or3926.90(general articles).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025–2026 (Including subsequent imports)
🎯 1. 4822.10.00.00 – Reels/Spools of Paper/Pulp
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge | +25.0% (Section 301) |
| IEEPA Surcharge | +10.0% (China-specific, effective Nov 10, 2025) |
| Total Tariff | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Denied) |
| Legal Basis | IEEPA:9903.01.25 → USITC:4822.10.00.00 |
📌 Explanation:
- Only applicable if the spool is MADE OF PAPER.
- If you ship plastic spools under this code, customs will reclassify it, leading to back taxes + fines.
- 35% Total is still high due to Section 301 + IEEPA surcharges.
🎯 2. 3923.40.00.10 – Plastic Reels/Spools (Packaging/Transport Use)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Surcharge | +25.0% (Section 301) |
| IEEPA Surcharge | +10.0% (China-specific) |
| Total Tariff | 40.3% |
| Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No (Denied) |
| Legal Basis | IEEPA:9903.01.25 → USITC:3923.40.00.10 |
📌 Explanation:
- This code is for plastic spools used as supports for packaging or transport.
- Total 40.3% includes base tariff + Section 301 + IEEPA surcharges.
- High tariff cost! Must be factored into pricing.
🎯 3. 3923.40.00.50 – Plastic Reels/Spools (Other Supports)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Surcharge | +25.0% (Section 301) |
| IEEPA Surcharge | +10.0% (China-specific) |
| Total Tariff | 40.3% |
| Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No (Denied) |
| Legal Basis | IEEPA:9903.01.25 → USITC:3923.40.00.50 |
📌 Explanation:
- Same tariff as3923.40.00.10but for non-packaging plastic supports.
- If your spool is for industrial winding (not packaging), use this code.
- Same 40.3% total tariff.
🎯 4. 3926.90.99.89 – Other Plastic Articles (General)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Surcharge | +7.5% (Section 301, lower tier) |
| IEEPA Surcharge | +10.0% (China-specific) |
| Total Tariff | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (Denied) |
| Legal Basis | IEEPA:9903.01.25 → USITC:3926.90.99.89 |
📌 Explanation:
- Lowest tariff for plastic spools!
- Applicable if the spool is considered a general plastic article (not specifically a reel/spindle under 3923).
- Savings: 17.5% less than 3923.40 codes.
- Risk: Must prove it doesn’t fit 3923.40 definition. Customs may challenge this.
🎯 5. 3926.90.83.00 – Other Plastic Articles (Generic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Surcharge | +25.0% (Section 301) |
| IEEPA Surcharge | +10.0% (China-specific) |
| Total Tariff | 40.3% |
| Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No (Denied) |
| Legal Basis | IEEPA:9903.01.25 → USITC:3926.90.83.00 |
📌 Explanation:
- Generic catch-all for plastic items.
- Same high tariff (40.3%) as 3923.40.
- Less favorable than3926.90.99.89(22.8%).
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (PP/PE/PET?), dimensions, weight, recycling code |
| ✅ Material Certificate | ✔️ | Proof of plastic vs. paper. Critical! |
| ✅ Product Photos | ✔️ | Clear images showing spool structure, label, and any markings |
| ✅ Commercial Invoice | ✔️ | Must state "Plastic Spool" or "Paper Spool" accurately. Do NOT write "Recyclable Spool" without material spec. |
| ✅ Packing List | ✔️ | Detailed breakdown of units, gross/net weight |
| ✅ Third-Party Test Report | ✔️ | If claiming "recyclable," provide certification (optional but helpful) |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material First, Function Second, Code Precision Saves Money!”
| Scenario | Correct HS Code | Incorrect Code | Risk |
|---|---|---|---|
| Paper Spool | 4822.10.00.00 |
3923.40.00.10 |
Under-declaration penalty |
| Plastic Spool (Packaging Use) | 3923.40.00.10 |
3926.90.99.89 |
Over-declaration risk, but 40.3% vs 22.8% |
| Plastic Spool (General Use) | 3926.90.99.89 |
3923.40.00.50 |
Savings of 17.5%! |
| Mixed Shipment (Paper+Plastic) | Split Declaration | Combined | Customs seizure, fine |
📌 Warning:
- Do not declare plastic spools as paper spools (4822). Customs will inspect material density/melting point.
- Do not declare paper spools as plastic (3923). Paper absorbs moisture, plastic does not. Easy to detect.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Spools | Provide design drawings to prove material and function. |
| Recyclable Label | Attach certification if possible, but HS code depends on material, not label. |
| Empty vs. Wound Spools | Both are classified as "spools/reels." No difference in HS code. |
| Biodegradable Plastic | Still classified as plastic (3923 or 3926), not paper. Tariff remains 22.8%–40.3%. |
🌍 V. Global Customs Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | No special | Best rate for plastic. Avoid 3923.40 (40.3%) if possible. |
| 🇨🇳 China | 3926.90.99.89 |
5% | None | Low base tariff. No surcharges. |
| 🇪🇺 EU | 3926.90.99.90 |
4.0% | REACH | Low tariff. No surcharges. |
| 🇦🇺 Australia | 3926.90.99.90 |
5.0% | None | No surcharges. |
| 🇯🇵 Japan | 3926.90.90.90 |
0–5% | JIS | No surcharges. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 + IEEPA surcharges.
- Plastic spools in USA face 22.8%–40.3% tariffs.
- Strategy: Use3926.90.99.89(22.8%) if function allows, instead of3923.40(40.3%).
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring plastic spools as paper (4822.10.00.00) to avoid surcharges.
👉 Consequence: Customs lab test reveals plastic → Back taxes (35% to 40.3%) + fines + detention.
❌ Error 2: Using "Recyclable" as the product name without specifying material.
👉 Consequence: Customs unclear → Audit delay + random inspection.
❌ Error 3: Misclassifying plastic spools as 3923.40 (40.3%) when 3926.90.99.89 (22.8%) is applicable.
👉 Consequence: Overpaying 17.5% tariff. Always argue for 3926.90 if spool is not strictly "packaging/transport."
❌ Error 4: Mixed shipment (Paper + Plastic) declared as one HS Code.
👉 Consequence: Rejection of entry, separate fees for both items.
✅ Correct Approach:
“Plastic Spool, PP Material, 100mm Diameter, Empty, Recyclable Type, Model XYZ”
🎯 VII. Conclusion: Professional Classification, Cost Optimization!
🎯 Remember the Mantra:
🔹 “Material determines Code, not ‘Recyclable’ label.”
🔹 “Plastic Spool: Use3926.90.99.89(22.8%) if possible, avoid3923.40(40.3%).”
🔹 “Paper Spool: Use4822.10.00.00(35%). Never mix materials.”
📌 Pro Tip:
If your plastic spool is biodegradable or compostable, it is still plastic under US Customs rules. No special tariff.
For USA imports, apply for a Binding Ruling (Advance Ruling) for 3926.90.99.89 to secure the 22.8% rate.
📣 Immediate Action:
📞 Contact your customs broker + Provide Material Certificate + Apply for Advance Ruling
🚀 Clear customs smoothly, minimize tariff burden, maximize profit!
✨ Professional clearance starts with precise classification!
💼 Every dollar saved is pure profit!
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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。