shield
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7326908675 | 87.9% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Shield / Face Masks & Medical Positioning Pads (Medical & Protective Equipment)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 1. Product Definition & Classification: What Exactly is a "Shield"?
In international trade, the term "Shield" is highly ambiguous and its HS Code classification depends entirely on the material, function, and intended use. Based on the provided data, we categorize these products into two distinct groups: Medical/Protective Gear and Industrial/General Purpose Items.
⚠️ Key Distinction Point:
- If the shield is used for medical protection, face shielding, or patient positioning (e.g., in hospitals, clinics), it falls under Plastics (HS 3926).
- If the shield is a structural metal part, paint roller frame, or general industrial article (e.g., construction, DIY, automotive parts), it falls under Iron or Steel (HS 7326).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
3926.90.99.50 |
Medical & Protective Shields: Face masks, shields, medical positioning pads, waste containers, disinfectant wipes dispensers | Medical masks, clear face shields (medical grade), patient positioning aids in hospitals | ✅ Plastics |
3926.90.99.89 |
Other Plastic Articles: Other articles of plastics (headings 3901-3914) | Non-medical plastic shields, cosmetic mirrors, general plastic protective covers | ✅ Plastics |
7326.90.86.88 |
Other Articles of Iron or Steel: Other | General metal shields, structural steel components, industrial metal plates | ✅ Iron/Steel |
7326.90.86.75 |
Other Articles of Iron or Steel: Paint roller frames (other than of iron or steel wire) | Metal frames for paint rollers, metal supports for painting equipment | ✅ Iron/Steel |
🔍 Key Reminder:
- Medical/Personal Protection: Always prioritize HS 3926.90.99.50 if the product is a face shield, mask, or medical positioning pad.
- General Use: If it’s a decorative metal shield, a hardware bracket, or a paint roller frame, it falls under HS 7326.
- Material Matters: Plastics vs. Metal determines the entire chapter (39 vs. 73).
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Current rates apply (see details below)
🎯 1. 3926.90.99.50 —— Medical Face Masks, Shields, Positioning Pads & Disinfectant Dispensers
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Tariff (Section 301/IEEPA) | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 Tax |
| De Minimis Eligibility | ❌ Not Applicable (Generally for formal entries, but rate is 0% anyway) |
| Legal Basis Path | HTSUS:3926.90.99.50 → No 301/IEEPA footnote applies |
📌 Explanation:
- This specific subheading for medical protective equipment (face shields, masks, positioning pads) enjoys zero duty.
- This is a strategic advantage for medical supply imports from China.
- Note: Ensure the product description clearly states "Medical Face Shield" or "Medical Positioning Pad" to qualify for this 0% rate.
🎯 2. 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| Additional Tariff (Section 301/IEEPA) | +7.5% |
| Total Tariff Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ❌ Not Applicable for formal entries over $800 |
| Legal Basis Path | HTSUS:3926.90.99.89 → IEEPA/301 Surcharges Apply |
📌 Explanation:
- General plastic goods not specified elsewhere are subject to 5.3% base duty plus 7.5% additional tariff.
- This is significantly higher than the medical-specific plastic goods.
🎯 3. 7326.90.86.88 & 7326.90.86.75 —— Iron or Steel Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 2.9% |
| Additional Tariff (Section 301) | +25.0% |
| Special Surcharge (Steel/Aluminum/Copper) | +50% |
| Total Tariff Rate | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:7326.90.86.XX → 301 (25%) + Steel/Al/Cu Surcharges (50%) |
📌 Explanation:
- Extremely High Tariff: Iron and steel articles face a massive 77.9% combined tariff rate.
- This includes 2.9% base, 25% Section 301, and a critical 50% surcharge on steel/aluminum/copper products.
- Paint Roller Frames (7326.90.86.75) are specifically included in this high-tariff category.
- Do NOT misclassify metal shields as plastic to avoid this 77.9% rate unless they are genuinely non-metallic.
🛠️ 4. Customs Clearance Practical Advice (Combat Pitfalls Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Clearly state material (Plastic vs. Metal) and function |
| ✅ Photos of Product | ✔️ | Show clear view of material and any medical markings |
| ✅ Commercial Invoice | ✔️ | Describe accurately: "Medical Face Shield" or "Steel Bracket" |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for origin verification |
| ✅ Test Reports (if medical) | ✔️ | FDA clearance, CE marking, or ISO 13485 for medical shields |
✅ 2. Declaration Techniques (Key Mantra)
🔥 “Material First, Function Second, Name Precise, Tariff Minimized!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Medical Face Shield (Plastic) | 3926.90.99.50 - "Medical Face Shield" |
Calling it "Plastic Shield" → 3926.90.99.89 (12.8%) |
| Industrial Metal Guard | 7326.90.86.88 - "Steel Structural Component" |
Calling it "Plastic Cover" (False Declaration) → Penalty & Fraud |
| Paint Roller Frame | 7326.90.86.75 - "Paint Roller Frame" |
Calling it "General Steel Article" → Still 77.9% but risk of audit |
| Decorative Metal Shield | 7326.90.86.88 - "Decorative Steel Art" |
Expecting 0% like medical goods → Surprise 77.9% Bill |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Medical Shields | Provide FDA 510(k) clearance or CE certification to prove "Medical" use for 3926.90.99.50 |
| Mixed Material Products | If shield has plastic face + metal frame, consider if it’s a "composite." Usually, the essential character determines the class. If metal frame is structural, may fall under 7326 (77.9%). |
| Paint Rollers | Specifically labeled as "Paint Roller Frames" are subject to 77.9%. No workaround. |
| De Minimis (Section 321) | For shipments under $800, de minimis may apply, but steel/aluminum surcharges often still trigger scrutiny. Not recommended for high-value goods. |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.50 (Medical) |
0.0% | FDA/CE | If medical, this is the golden ticket |
| 🇺🇸 USA | 7326.90.86.88 (Metal) |
77.9% | N/A | Avoid if possible; extremely high cost |
| 🇪🇺 EU | 3926.90.99.50 |
Low/0% (Check FTA) | CE Marking | Generally lower tariffs than US for plastics |
| 🇨🇳 China | 3926.90.99.50 |
0% | N/A | Import into China is duty-free for this item |
📌 Conclusion:
- Medical Shields (Plastic): Best tariff outcome in the US (0%).
- Metal Shields/Structures: Worst tariff outcome in the US (77.9%).
- Strategy: If your product can be classified as a "Medical Face Shield" or "Positioning Pad," ensure all documentation supports this to avoid the 77.9% steel tariff.
📌 6. Common Errors & Pitfalls Guide (Blood & Tears Lessons)
❌ Mistake 1: Calling a metal industrial shield a "Plastic Shield"
👉 Consequence: Customs inspection reveals metal → Seizure + Fraud Penalties + 77.9% Tax + Interest
❌ Mistake 2: Declaring a General Plastic Shield as a "Medical Shield"
👉 Consequence: Lacks medical documentation → Downgraded to 3926.90.99.89 → Pay 12.8% instead of 0%. No fraud, but higher cost.
❌ Mistake 3: Ignoring the 50% Steel Surcharge
👉 Consequence: Thinking only of the 25% Section 301 tariff → Underpaying by 50% → Back Taxes & Fines
✅ Correct Practice:
"Clear Plastic Medical Face Shield, Disposable, Non-Sterile, FDA Registered Manufacturer" →
3926.90.99.50(0%)
"Steel Industrial Guard Panel, Powder-Coated, For Machinery Protection" →7326.90.86.88(77.9%)
🎯 7. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Medical Plastic? Zero Duty! Steel? Seven Seven Point Nine!"
🔹 "HS Code Determines Life or Death, Tariff Difference is 77.9%, Declare One Step Wrong, Pay Thousands!"
📌 Tip:
If you are importing medical face shields, ensure you have CE/FDA documentation ready. This proves the "Medical" use and justifies the 0% tariff under 3926.90.99.50.
For metal products, there is no way around the 77.9% tariff. Consider sourcing from countries with USMCA or other FTAs if possible.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Pre-Ruling
🚀 Let your shields clear smoothly, cross borders efficiently, and maximize profits!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent of your cost deserves precise calculation!
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。