round gift basket
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4602110700 | 35.0% | CN | US | 官方文档 |
| 4602191800 | 39.5% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
商品图片
AI分析
🎁 Round Gift Basket
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro-Level Import Strategy
📌 One Product, Multiple Classifications — Know the Difference to Avoid 45%+ Tariffs!
📦 1. Product Definition & Key Classification Criteria
A Round Gift Basket is a circular-shaped container used primarily for gift packaging, decoration, or presentation. Its classification depends entirely on material composition, structure, and intended use.
⚠️ Critical Determinants: - Material: Bamboo, willow, plastic, paper, steel, or other synthetic materials? - Form: Is it a woven basket? A rigid decorative box? A metal frame? - Function: Is it purely decorative? Or does it serve as a functional container?
🔍 Common Misconception:
“It’s just a basket” → Wrong!
The HS Code changes dramatically based on material, leading to tax differences of up to 87.9%.
📊 2. HS Code Classification Matrix (2026 Official Tariff Table)
| HS Code | Product Description | Material Type | Use Case | Tax Rate |
|---|---|---|---|---|
4602.11.07.00 |
Round gift basket, woven from plant materials (e.g., bamboo, willow), used as a gift container | Natural plant fiber (woven) | Gift packaging, decorative presentation | 35.0% |
4602.19.18.00 |
Round basket, made of plant materials, not specified under 4602.11 | Other plant-based materials | General baskets, bags, or gift holders | 39.5% |
3926.40.00.10 |
Round gift basket, used for decoration or gift wrapping, made of plastic or paper | Plastic or paper | Decorative item, non-functional gift box | 15.3% |
3926.40.00.90 |
Round gift basket, classified as decorative item, made of plastic or synthetic materials | Synthetic/Plastic | Ornamental use, no functional storage | 15.3% |
7326.90.86.88 |
Round gift basket, made of iron or steel, classified as other iron制品 | Iron or steel | Rigid metal frame, industrial-style gift basket | 87.9% |
📌 Pro Tip:
The same physical product can be classified under 5 different HS Codes — depending on material and intent.
One wrong code = 87.9% tax instead of 15.3% → Cost explosion!
💰 3. Detailed Tariff Breakdown (2026 US Customs & Trade Rules)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 4602.11.07.00 — Woven Plant Fiber Basket (Bamboo/Willow)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 0.0% | No standard tariff on natural woven baskets |
| Section 301 (USITC) | +25.0% | Tariff under U.S. Trade Act 301 (China-specific) |
| Section 122 (IEEPA) | +10.0% | International Emergency Economic Powers Act (China/HK) |
| Total Tax | 35.0% | CIF × 35.0% |
| De Minimis Threshold | ❌ Not applicable | No 8% de minimis relief for China-origin goods |
| Legal Basis | IEEPA:9903.01.25 → USITC:4602.11.07.00 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
This code applies only to woven natural materials like bamboo or willow.
If it’s plastic-coated or synthetic, this code does NOT apply.
🎯 2. 4602.19.18.00 — Other Plant Material Baskets
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 4.5% | Standard tariff for non-exempt plant-based baskets |
| Section 301 (USITC) | +25.0% | China-specific 301 tariff |
| Section 122 (IEEPA) | +10.0% | IEEPA 10% tariff on Chinese goods |
| Total Tax | 39.5% | CIF × 39.5% |
| De Minimis | ❌ Not applicable | China-origin goods excluded |
| Legal Basis | IEEPA:9901.25 → USITC:4602.19.18.00 → FOOTNOTE:9903.88.01 |
📌 Why Higher Than 4602.11.07.00?
This code is for non-standard plant baskets — often includes treated, coated, or composite plant fibers.
Higher base duty = higher total tax.
🎯 3. 3926.40.00.10 — Plastic/Paper Decorative Gift Basket
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Standard tariff on plastic/paper decorative items |
| Section 301 (USITC) | 0.0% | No 301 tariff on this category |
| Section 122 (IEEPA) | +10.0% | IEEPA applies to all Chinese-origin goods |
| Total Tax | 15.3% | CIF × 15.3% |
| De Minimis | ❌ Not applicable | Still no 8% relief for China |
| Legal Basis | IEEPA:9903.01.25 → 3926.40.00.10 |
📌 Golden Rule:
If the basket is plastic, paper, or synthetic, and used for decoration only, this is the lowest-tax option.
Save 20%+ vs. plant fiber baskets.
🎯 4. 3926.40.00.90 — Other Synthetic Material Gift Basket
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Same as above |
| Section 301 (USITC) | 0.0% | No 301 tariff |
| Section 122 (IEEPA) | +10.0% | IEEPA applies |
| Total Tax | 15.3% | Same as 3926.40.00.10 |
| De Minimis | ❌ Not applicable | China-origin excluded |
| Legal Basis | IEEPA:9903.01.25 → 3926.40.00.90 |
📌 Note:
This code covers non-plastic synthetic materials (e.g., resin, fiber-reinforced plastic).
Same tax as 3926.40.00.10 — lowest rate for decorative items.
🎯 5. 7326.90.86.88 — Iron/Steel Gift Basket
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 2.9% | Standard tariff on iron/steel products |
| Section 301 (USITC) | +25.0% | Applies to steel & aluminum products from China |
| Section 122 (IEEPA) | +10.0% | IEEPA 10% tariff |
| Steel/Aluminum Add-on | +50.0% | Critical! Applies to all iron/steel/aluminum goods from China |
| Total Tax | 87.9% | CIF × 87.9% |
| De Minimis | ❌ Not applicable | China-origin goods excluded |
| Legal Basis | IEEPA:9903.01.25 → USITC:7326.90.86.88 → FOOTNOTE:9903.88.01 + STEEL/ALUMINUM ADD-ON: 9903.88.02 |
📌 🚨 WARNING:
This is the highest tariff in the list.
If your basket has any steel or iron frame, even if covered in fabric, this code applies.
Tax jumps from 15.3% → 87.9% — don’t underestimate this!
🛠️ 4. Pro-Level Customs Clearance Strategy (Real-World Tips)
✅ 1. Essential Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Photos (360°) | ✔️ | Show material, structure, and finish |
| ✅ Material Certificate | ✔️ | Prove bamboo, plastic, or steel content |
| ✅ Technical Specs | ✔️ | Include dimensions, weight, intended use |
| ✅ Commercial Invoice | ✔️ | Must state “Gift Basket – Decorative Use” or “Woven Plant Fiber” |
| ✅ Packing List | ✔️ | Show if basket is standalone or part of a gift set |
| ✅ Origin Certificate (CO) | ✔️ | If from Vietnam/Mexico, may qualify for lower tax |
| ✅ Test Report (if synthetic) | ✔️ | Prove material composition |
✅ 2.申报技巧（申报口诀）
🔥 “Material First, Use Second, Code Last — One Mistake = 87.9% Tax!”
| Scenario | Correct HS Code | Wrong Code | Result |
|---|---|---|---|
| Bamboo-woven basket | 4602.11.07.00 |
3926.40.00.10 |
Tax: 35% → 15.3% ❌ |
| Plastic gift basket | 3926.40.00.10 |
4602.19.18.00 |
Tax: 15.3% → 39.5% ❌ |
| Steel-frame basket | 7326.90.86.88 |
3926.40.00.90 |
Tax: 87.9% → 15.3% ❌ |
| Paper basket with ribbon | 3926.40.00.10 |
4602.11.07.00 |
Tax: 15.3% → 35.0% ❌ |
✅ 3. Special Cases & Risk Mitigation
| Situation | Solution |
|---|---|
| Mixed material basket (e.g., bamboo + plastic) | Declare primary material; if plant fiber dominates → use 4602.11.07.00 |
| Gift set with basket + chocolates | Do NOT split — declare as one unit under basket’s HS Code |
| Custom-designed basket with metal frame | Use 7326.90.86.88 — even if covered in fabric |
| Export from Vietnam/Mexico | Apply for CO — may qualify for IEEPA exemption → 0% tax |
🌍 5. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.10 |
15.3% | None (if not 301-targeted) | High risk for China-origin |
| 🇨🇳 China | 4602.11.07.00 |
5% | CCC | No 301/IEEPA |
| 🇪🇺 EU | 4602.11.07.00 |
0% (if CE) | CE | No extra tariffs |
| 🇦🇺 Australia | 3926.40.00.90 |
5% | RCM | No IEEPA |
| 🇯🇵 Japan | 4602.19.18.00 |
0% | PSE | No extra tax |
📌 Insight:
China-origin goods face the highest tariffs in the US.
Vietnam/Mexico origin = 0% IEEPA → Massive savings.
📌 6. Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling a steel basket “plastic” to avoid 87.9% tax
👉 Result: Audit, penalties, seizure, back taxes
❌ Mistake 2: Splitting a gift set into “basket + chocolates”
👉 Result: Each item taxed separately → Total tax > 100%
❌ Mistake 3: Not declaring material type clearly
👉 Result: Customs delays, reclassification, surprise 87.9% bill
✅ Correct Approach:
“Round Gift Basket, Woven from Bamboo, Used for Holiday Gifts, 12” Diameter, Decorative Only – HS: 4602.11.07.00”
🎯 7. Final Verdict: Your Basket, Your Tax
🔹 Bamboo/Willow? →
4602.11.07.00→ 35.0%
🔹 Plastic/Paper? →3926.40.00.10→ 15.3% ✅ Best Option
🔹 Steel/Iron? →7326.90.86.88→ 87.9% 🚨 Avoid if possible!
📣 Take Action Now!
📞 Contact a US Customs Broker + Request HS Code Pre-Ruling
🚀 Verify material composition before shipment
🌐 Consider shifting origin to Vietnam/Mexico to avoid IEEPA & 301 tariffs
✨ Pro Tip:
The difference between 15.3% and 87.9% is not just money — it’s profit, scalability, and survival.
📌 Remember:
“One wrong HS Code = 87.9% tax. One right code = 15.3%. The choice is yours.”
💼 Your product’s success starts with the right classification.
📦 Don’t let a $10 basket cost you $100 in taxes.
📣 Ready to Export?
✅ Get your HS Code pre-approved
✅ Audit your material specs
✅ Switch origin if needed
🚀 Go global — legally, safely, profitably!
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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。