rigid plastic shell vanity case
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🧳 Rigid Plastic Shell Vanity Case (Hard Cosmetic Trunk)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition: What Exactly is a "Rigid Plastic Vanity Case"?
A rigid plastic shell vanity case is a hard-sided container designed to store cosmetics, toiletries, makeup tools, or personal care items. In international trade, its classification depends heavily on its primary function, design intent, and specific material usage. While it appears similar across all entries, customs authorities scrutinize whether it is treated as a general "plastic article" or a specific "household/cosmetic accessory."
⚠️ Key Distinction Point:
- If viewed purely as a container for cosmetics with a cosmetic function → Potential for 3926.90.99.89 (Highest Duty).
- If viewed as a general household item or storage box without specific cosmetic utility → Potential for 3926.10.00.00 (Lowest Duty).
- If viewed as a household/hygiene article (e.g., for bathroom use) → Potential for 3924.90.56.50 or 3924.10.40.00.
📦 II. HS Code Classification Details (2026 Official Tariff对照)
Based on the provided data, here are the four possible classifications for Rigid Plastic Vanity Cases, ranging from 13.4% to 22.8% total tax burden.
| HS Code | Product Description & Logic | Primary Classification Basis | Why This Code? |
|---|---|---|---|
| 3926.10.00.00 | Other Plastic Articles: Boxes, Cases, Bags | Form Factor | Classified as a general "box/case" made of plastic. It ignores the specific "cosmetic" use, treating it as a generic storage container. |
| 3926.90.99.89 | Other Plastic Articles: Other (Vanity Case) | Specific Form | Classified specifically as a "Vanity Case" (化妆箱) under general plastics. This is often the default for branded cosmetic trunks. |
| 3924.90.56.50 | Tableware/Kitchenware/Household Items: Other Household Articles | Household Use | Classified as a "Household Article" (家居用品). Used if the case is marketed for general bathroom/home organization rather than just travel cosmetics. |
| 3924.10.40.00 | Tableware/Kitchenware: Sanitary or Toilet Articles | Hygiene/Toilet Use | Classified under "Sanitary or Toilet Articles" (卫生或厕所用品). Applied if the case is explicitly for toiletries/bathroom items. |
🔍 Critical Observation:
- Note that 3926.90.99.89 appears twice in the source data with identical descriptions and tariffs (22.8%). This confirms it is a high-risk, high-duty category for "Vanity Cases" when classified strictly as plastic articles.
- The difference between 3926 (General Plastic Articles) and 3924 (Household/Tableware) is subtle but financially significant (up to 9.4% tax difference).
💰 III. 2026 Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Region: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Includes Section 301 & Section 232 impacts)
🎯 1. 3926.10.00.00 — Best Case Scenario (Lowest Duty)
Description: Hard Plastic Box/Case, General Classification
| Item | Detail |
|---|---|
| Base Duty (MFN) | 5.3% |
| Additional Duty (301/Section 301) | 0.0% (Note: Some general plastic boxes may be exempt or have lower 301 rates depending on specific sub-list updates, but data shows 0% here) |
| Section 232 / "122" Clause | 10% |
| Total Effective Tax Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
📌 Explanation:
- This is the most favorable classification if you can argue the product is a generic "storage box" rather than a specialized "vanity case."
- The 0% additional duty (excluding the 10% Section 232/122 clause) makes this significantly cheaper than other options.
🎯 2. 3926.90.99.89 — Most Likely Scenario (Highest Duty)
Description: Hard Plastic Vanity Case, General Plastic Article
| Item | Detail |
|---|---|
| Base Duty (MFN) | 5.3% |
| Additional Duty (301/Section 301) | 7.5% |
| Section 232 / "122" Clause | 10% |
| Total Effective Tax Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
📌 Explanation:
- This is the standard classification for cosmetic trunks/vanity cases.
- The 7.5% Section 301 duty is the main driver of higher costs here.
- ⚠️ Risk: If you misclassify this as 3926.10.00.00 to save tax, US Customs (CBP) may audit you, demand back payments, and impose penalties because the product’s primary design is for cosmetics.
🎯 3. 3924.90.56.50 — Middle Ground (Household Use)
Description: Rigid Plastic Case, Household Article
| Item | Detail |
|---|---|
| Base Duty (MFN) | 3.4% |
| Additional Duty (301/Section 301) | 7.5% |
| Section 232 / "122" Clause | 10% |
| Total Effective Tax Rate | 20.9% |
| Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
📌 Explanation:
- Slightly lower than the standard vanity case (20.9% vs 22.8%).
- Applicable if the marketing emphasizes "home organization" or "bathroom storage" rather than "travel cosmetics."
- The base duty is lower (3.4% vs 5.3%), but the additional duties remain high.
🎯 4. 3924.10.40.00 — Specific Use (Toilet/Sanitary)
Description: Rigid Plastic Case, Sanitary or Toilet Article
| Item | Detail |
|---|---|
| Base Duty (MFN) | 3.4% |
| Additional Duty (301/Section 301) | 0.0% |
| Section 232 / "122" Clause | 10% |
| Total Effective Tax Rate | 13.4% |
| Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
📌 Explanation:
- This offers the lowest total tax (13.4%).
- However, this is high-risk. It applies if the item is strictly for "sanitary or toilet articles" (e.g., toothbrushes, razors, bath sponges).
- If you are selling a makeup case for foundation and lipstick, using this code is misclassification and likely to be rejected by CBP.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Document Preparation Checklist (Essential)
| Document | Required? | Purpose |
|---|---|---|
| Product Specifications | ✔️ | Must detail dimensions, weight, material (PP, ABS, etc.), and intended use. |
| Product Photos | ✔️ | Show interior layout (brush slots, mirror, compartments). If it has makeup brushes inside, it supports "Vanity Case" (3926.90.99.89). If empty and generic, it supports "Box" (3926.10.00.00). |
| Commercial Invoice | ✔️ | Description must be precise. Avoid ambiguous terms like "Beauty Box" without context. |
| Packing List | ✔️ | Confirm no accessories (like mirrors, lights, or cosmetics) are included, which might trigger different HTS codes. |
| Marketing Materials | ✔️ | Brochures showing only bathroom items support 3924.10.40.00. Brochures showing only generic storage support 3926.10.00.00. |
✅ 2. Classification Strategy & Tips
🔥 Golden Rule: "Form vs. Function: Let the Evidence Decide!"
| Scenario | Recommended HS Code | Rationale |
|---|---|---|
| Generic Storage Box | 3926.10.00.00 (15.3%) |
If the case is sold as a "general travel organizer" or "storage box" with no specific cosmetic branding or compartments. |
| Standard Cosmetic Trunk | 3926.90.99.89 (22.8%) |
If it has a mirror, specific brush slots, or is marketed explicitly as a "Vanity Case." This is the safest, most common classification. |
| Bathroom Organizer | 3924.90.56.50 (20.9%) |
If marketed as a "bathroom caddy" or "shower organizer." |
| Toiletry Holder (Strict) | 3924.10.40.00 (13.4%) |
Only if strictly for toothbrushes/razors. High risk for makeup cases. |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Ensure the marketing does not explicitly say "Makeup Case" if you are trying to classify as 3926.10.00.00. Use "Plastic Storage Case" instead. |
| Mixed Contents | If the case includes a mirror or lighting, it must be classified as a Vanity Case (3926.90.99.89). You cannot separate the mirror to lower the duty. |
| Material Composition | If the case is made of non-plastic materials (e.g., wood frame with plastic liner), it falls under completely different chapters (e.g., 44 or 73). Ensure it is 100% Plastic or predominantly plastic. |
| Section 232 (122 Clause) | Note that all plastic cases are subject to the 10% Section 232/122 duty regardless of the base HS code. This is non-negotiable. |
🌍 V. Global Market Comparison (2026 Outlook)
| Country/Region | Recommended HS Code | Estimated Total Tax | Key Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | FCC (if electronic), CPSIA (if for kids) | High additional duties apply. |
| 🇨🇳 China | 3926.90.99.89 |
5% - 8% | CCC (if applicable) | Low import duty; no Section 301. |
| 🇪🇺 EU | 3926.90.99 |
4.5% | CE, REACH, EPR | No major anti-dumping duties for plastic cases. |
| 🇬🇧 UK | 3926.90.99 |
4.5% | UKCA, EPR | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3926.90.99 |
5% | ACS (if electrical) | No major trade barriers. |
📌 Conclusion:
- The USA is the most challenging market due to Section 301 (7.5%) and Section 232 (10%) duties.
- For the US market, if possible, structure the product as a generic storage box (3926.10.00.00) to save 7.5% in additional duties. However, ensure marketing materials support this classification to avoid CBP penalties.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a Makeup Vanity Case as a Toiletry Bag (3924.10.40.00) to save tax.
👉 Consequence: CBP denies entry or issues a liquidation notice for back duties + interest. Misclassification of cosmetic items as sanitary items is a red flag.
❌ Error 2: Ignoring the Section 232/122 10% Clause.
👉 Consequence: Underpayment of duty by 10%. CBP will assess penalties and interest on the unpaid 10%.
❌ Error 3: Declaring "Vanity Case" but providing no photos or specs.
👉 Consequence: CBP may reclassify based on their own inspection, likely choosing the highest duty rate (3926.90.99.89) or demanding a ruling.
❌ Error 4: Splitting the shipment (Case + Makeup) to use different HS Codes.
👉 Consequence: "Bundled" goods are classified together. The case’s duty applies to the whole if they are customary packing. Do not split unless they are truly separate commercial entities.
✅ Correct Approach:
"Rigid Plastic Storage Case, Model XYZ, Dimensions 12x8x6 inches, Material: ABS Plastic. Intended for general travel storage of personal items."
If possible, emphasize "general storage" to support3926.10.00.00.
🎯 VII. Conclusion: Professional Clearance, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Function Dictates Code, Evidence Saves Money."
🔹 "Vanity Case = 22.8%, Generic Box = 15.3%."
🔹 "122 Clause is 10%, Always Factor It In."
📌 Pro Tip:
If your volume is high, consider applying for a CBP Binding Ruling before shipping. This provides legal certainty on your HS Code classification. For US imports, the cost of a ruling is minimal compared to the risk of 22.8% vs. 15.3% duty on thousands of units.
📣 Immediate Action:
📞 Contact your freight forwarder to verify the final marketing description.
🚀 Align your invoice description with your chosen HS Code (3926.10.00.00or3926.90.99.89).
💼 Optimize your supply chain cost today!
✨ Precise Classification is the Key to Profitability!
💼 Every percentage point matters in international trade!
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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。