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silicone foldable bowl

CN → US
HS编码 关税税率 原产国 目的国 文档
3926907500 14.2% CN US 官方文档
3926909989 22.8% CN US 官方文档
3924104000 13.4% CN US 官方文档
3924102000 24.0% CN US 官方文档

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🥣 Silicone Foldable Bowl: The Ultimate Customs Classification & Tax Guide (2026 Update)


🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Analysis | Expert-Level通关 (Clearance) Protocol
📌 Part 1: Product Definition – Do You Really Understand the "Silicone Bowl"?

The Silicone Foldable Bowl is a versatile travel item, often marketed as eco-friendly, space-saving, and durable. In international trade, its classification is not straightforward. It falls under Chapter 39 (Plastics and Articles Thereof), but the specific subheading depends entirely on its primary function and material composition.

There are two main classification paths: 1. As Kitchenware/Tableware: If it is primarily used for eating/drinking, it falls under Heading 3924. 2. As Other Plastic Articles: If the customs authority deems it a general plastic utility item (or if the "silicone" is considered a synthetic rubber/plastic composite not meeting tableware standards), it falls under Heading 3926.

⚠️ Critical Distinction:
- Functional Intent: Is it designed exclusively for food consumption? → 3924
- General Utility: Is it a container, lid, or accessory with ambiguous food-use intent? → 3926
- Material: "Silicone" is generally classified under plastics/synthetic rubbers in Chapter 39 for these types of finished goods.


📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, here are the four potential HS Codes and their corresponding tax implications for imports into the United States (from China):

HS Code Product Description Primary Classification Basis Total Tax Rate (China Origin)
3926.90.75.00 Other Plastic Articles (Silicone Foldable Bowl as General Plastic Item) Material: Plastic/Synthetic Rubber; Form: Finished Article 14.2%
3926.90.99.89 Other Plastic Articles (Silicone Foldable Bowl as General Plastic Item) Material: Plastic/Synthetic Material; Form: Finished Article 22.8%
3924.10.40.00 Tableware & Kitchenware (Silicone Foldable Bowl as Eating Utensil) Use: Food Consumption; Material: Plastic/Synthetic 13.4%
3924.10.20.00 Tableware & Kitchenware (Silicone Foldable Bowl as Bowl) Form: Bowl; Material: Silicone/Plastic-like 24.0%

🔍 Key Insight:
- 3924 codes are generally preferred if the product is clearly marketed and used as tableware.
- 3926 codes apply if the product is classified as a general plastic article.
- Tax Variance: The difference between the lowest (13.4%) and highest (24.0%) tax rate is significant. Misclassification can lead to overpayment of taxes or penalties for underpayment.


💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: Current rates as per provided data (includes Section 122 tariffs)

🎯 1. 3926.90.75.00 – Other Plastic Articles (General Utility)

Item Content
Base Tariff 4.2%
Section 301 Surcharge 0.0% (Note: Some 3926 items may be subject to 7.5%, but this specific code shows 0% in the provided data)
Section 122 Tariff 10%
Total Tariff 14.2%
Tax Calculation CIF Value × 14.2%
De Minimis Eligibility No (Section 122 and China-specific tariffs typically exclude de minimis)
Legal Basis HTSUS: 3926.90.75.00Section 122: 10%

📌 Explanation:
- This code treats the bowl as a general plastic article.
- The 10% Section 122 tariff is a key component.
- No Section 301 surcharge is listed for this specific subheading in the data, making it a cost-effective option if classification allows.


🎯 2. 3926.90.99.89 – Other Plastic Articles (Miscellaneous)

Item Content
Base Tariff 5.3%
Section 301 Surcharge 7.5%
Section 122 Tariff 10%
Total Tariff 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Eligibility No
Legal Basis HTSUS: 3926.90.99.89Section 301: 7.5%Section 122: 10%

📌 Explanation:
- This is a catch-all for plastic articles not specified elsewhere.
- The 7.5% Section 301 surcharge is applied here, unlike in 3926.90.75.00.
- Higher cost due to the additional surcharge.


🎯 3. 3924.10.40.00 – Tableware & Kitchenware (Best Value for Food Use)

Item Content
Base Tariff 3.4%
Section 301 Surcharge 0.0%
Section 122 Tariff 10%
Total Tariff 13.4%
Tax Calculation CIF Value × 13.4%
De Minimis Eligibility No
Legal Basis HTSUS: 3924.10.40.00Section 122: 10%

📌 Explanation:
- This is the lowest tax rate among all options.
- It requires the product to be clearly defined as tableware or kitchenware.
- Section 301 surcharge is 0%, which is a major advantage.
- Recommendation: If your product is marketed as a "foldable eating bowl," this is the optimal classification.


🎯 4. 3924.10.20.00 – Tableware & Kitchenware (Bowl Specific)

Item Content
Base Tariff 6.5%
Section 301 Surcharge 7.5%
Section 122 Tariff 10%
Total Tariff 24.0%
Tax Calculation CIF Value × 24.0%
De Minimis Eligibility No
Legal Basis HTSUS: 3924.10.20.00Section 301: 7.5%Section 122: 10%

📌 Explanation:
- This code is for specifically defined bowls.
- It incurs the 7.5% Section 301 surcharge, making it the most expensive option.
- Caution: Do not use this unless the product is exclusively a "bowl" and cannot be classified under the broader "tableware" code 3924.10.40.00.


🛠️ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Guide)

✅ 1. Documentation Checklist (Non-Negotiable)

Document Required? Notes
Product Specification Sheet ✔️ Must clearly state: "Silicone Foldable Bowl," "Food-Grade Silicone," "Intended for Eating."
Product Photos ✔️ Show the bowl in use (e.g., with food) to support "Tableware" classification.
Commercial Invoice ✔️ Description should match the HS Code. Use "Silicone Tableware" for 3924 codes.
Material Composition Statement ✔️ Confirm it is 100% Food-Grade Silicone (PLS-free, BPA-free).
FDA Compliance Certificate ✔️ Essential for food-contact articles in the US.
Packaging List ✔️ Ensure no mismatch in quantities or weights.

✅ 2. Declaration Strategy (Key Tips)

🔥 "Declare Function, Not Just Form. Use 'Tableware' to Save Taxes."

Scenario Recommended HS Code Reason
Foldable Bowl for Eating 3924.10.40.00 Lowest tax (13.4%), no Section 301 surcharge.
Foldable Bowl as Container/Storage 3926.90.75.00 Medium tax (14.2%), no Section 301 surcharge.
General Plastic Utility Item 3926.90.99.89 High tax (22.8%), avoid unless necessary.
Specific Bowl Classification 3924.10.20.00 Highest tax (24.0%), only if strictly defined as a bowl.

⚠️ Critical Warning:
- Do not declare "Silicone Bowl" under 3924.10.20.00 if it can be classified under 3924.10.40.00. The 10.6% tax difference is huge.
- Do not ignore Section 122 tariffs. They apply to all these codes from China.


✅ 3. Special Cases & Mitigation

Situation Strategy
Product is a "Travel Cup" or "Food Container" Use 3926.90.75.00 (14.2%) as it’s a general plastic article.
Product is Explicitly "Tableware" Use 3924.10.40.00 (13.4%). Provide photos of food inside.
FDA Non-Compliance Risk Ensure all silicone is food-grade. Non-compliant items may be seized or destroyed.
Section 122 Tariff Exemption Not available for China-origin goods under current data. Plan for 10% additional cost.

🌍 Part 5: Global Customs Comparison (2026)

Country/Region Recommended HS Code Estimated Total Tax Certification Required Notes
🇺🇸 USA 3924.10.40.00 13.4% FDA + RoHS Best for tableware. Section 122 applies.
🇨🇳 China 3924.10.40.00 ~5-8% CCC (if applicable) Lower base tariffs. No Section 122.
🇪🇺 EU 3924.10.40.00 ~3-4% LFGB / Food Contact No Section 122. Focus on food safety.
🇬🇧 UK 3924.10.40.00 ~0-5% UKCA Post-Brexit rules apply.
🇦🇺 Australia 3924.10.40.00 ~5% TGA/FDA Check for food contact standards.

📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 tariffs.
- Correct classification is key to minimizing costs. 3924.10.40.00 is the best option for tableware.


📌 Part 6: Common Mistakes & Pitfalls (Learn from Others' Pain)

Mistake 1: Declaring a "Silicone Bowl" as 3924.10.20.00
👉 Result: Pay 24.0% tax instead of 13.4%. Overpayment of 10.6%!

Mistake 2: Ignoring Section 122 Tariffs
👉 Result: Surprise 10% charge at customs. Cash flow disruption!

Mistake 3: No FDA Documentation
👉 Result: Shipment held or returned. Loss of time and money.

Mistake 4: Vague Product Description
👉 Result: Customs reclassifies to a higher tax code (e.g., 3926.90.99.89). Penalties apply.

Correct Approach:

"Silicone Foldable Eating Bowl, Food-Grade, BPA-Free, Model XYZ, FDA Compliant"
→ Declared under 3924.10.40.00Total Tax: 13.4%


🎯 Part 7: Conclusion: Smart Classification, Higher Profits!

🎯 Remember the Mantra:

🔹 "Tableware is cheaper, Plastic is riskier, Section 122 applies, FDA is mandatory!"
🔹 "13.4% vs 24.0% – Choose wisely, save 10.6% on every dollar!"


📌 Pro Tip:
If your product is not strictly for eating (e.g., a foldable storage container), consider 3926.90.75.00 (14.2%) as a safer, moderate-cost option.
Always consult a customs broker for Advance Rulings if your product has ambiguous uses.


📣 Take Action Now:

📞 Contact a licensed customs broker + Provide Product Photos + Apply for FDA Compliance
🚀 Maximize profits, minimize taxes, ensure smooth clearance!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point matters in global trade!

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。

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。