silicone folding 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 |
商品图片
AI分析
🥗 Silicone Folding Bowl (Foldable Kitchenware)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Really Know "Silicone Folding Bowl"?
Silicone Folding Bowls are versatile, space-saving kitchenware made from food-grade silicone. In international trade, they are often misunderstood as simple "plastic items" or generic "rubber articles." However, their primary function as utensils and intended use for food consumption are the decisive factors for HS Code classification.
⚠️ Key Distinction Points:
- If classified purely by material (Plastic/Synthetic Rubber) without considering specific use → Likely falls under Chapter 39.26 (Other articles of plastic) with higher tariffs.
- If classified by function/use (Tableware/Kitchenware) → Likely falls under Chapter 39.24 (Tableware & Kitchenware of Plastic) with potentially lower or optimized tariffs.
📦 Part II: HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Tariff Rate | Tax Breakdown |
|---|---|---|---|
| 3926.90.75.00 | Classified as Other Plastic Articles. Material: Plastic/Synthetic Rubber. Form: Manufactured goods. | 14.2% | Base: 4.2% Section 301/Add: 0.0% Section 122: 10% |
| 3926.90.99.89 | Classified as Other Plastic Articles. Material: Plastic/Synthetic. Form: Manufactured goods. | 22.8% | Base: 5.3% Section 301/Add: 7.5% Section 122: 10% |
| 3924.10.40.00 | Classified as Tableware/Kitchenware. Material: Plastic/Synthetic. Usage: Meets definition of tableware & household items. | 13.4% | Base: 3.4% Section 301/Add: 0.0% Section 122: 10% |
| 3924.10.20.00 | Classified as Tableware (Bowls). Material: Plastic/Synthetic. Usage: Meets definition of tableware. | 24.0% | Base: 6.5% Section 301/Add: 7.5% Section 122: 10% |
🔍 Important Note:
- The classification heavily depends on whether Customs views the item as a "Plastic Article" (3926) or "Tableware" (3924). - Section 122 Tariff (10%) applies to ALL categories listed above, reflecting recent US import regulations on specific Chinese goods. - Section 301/Add (7.5%) applies only to specific sub-codes under both 3926 and 3924 chapters.
💰 Part III: 2026 Latest Tariff Rate Details (With Surcharges & Policy Additions)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current (Based on provided data)
🎯 1. 3926.90.75.00 — Other Plastic Articles (Optimized Material Class)
| Item | Content |
|---|---|
| Total Rate | 14.2% |
| Base Tariff | 4.2% |
| Section 301/Add Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Tax Calculation | CIF Value × 14.2% |
| De Minimis Eligibility | ❌ No (High tariff usually excludes de minimis benefits for direct shipments from CN) |
📌 Explanation:
- This code offers the lowest total tax (14.2%) among the "Plastic Article" classifications because it has 0% Section 301/Add tariff. - It assumes the product is treated as a general plastic article but benefits from a favorable base rate.
🎯 2. 3926.90.99.89 — Other Plastic Articles (General Plastic Class)
| Item | Content |
|---|---|
| Total Rate | 22.8% |
| Base Tariff | 5.3% |
| Section 301/Add Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
📌 Note:
- This is a higher-cost option. The 7.5% add-on tariff makes it significantly more expensive than3926.90.75.00. - Use this only if the product cannot meet the specific criteria for3926.90.75.00.
🎯 3. 3924.10.40.00 — Tableware (Optimized Use Class)
| Item | Content |
|---|---|
| Total Rate | 13.4% |
| Base Tariff | 3.4% |
| Section 301/Add Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Lowest Total Rate (13.4%)!
- By classifying as Tableware (3924), you qualify for a lower base tariff (3.4%) and 0% Section 301/Add tariff. - Critical Requirement: Must prove it is used for eating/drinking (e.g., product photos showing food, marketing as "dining bowl").
🎯 4. 3924.10.20.00 — Tableware (Specific Bowl Class)
| Item | Content |
|---|---|
| Total Rate | 24.0% |
| Base Tariff | 6.5% |
| Section 301/Add Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Eligibility | ❌ No |
📌 Note:
- Despite being in the "Tableware" chapter, this specific sub-code has a high base rate (6.5%) and incurs the 7.5% add-on. - Avoid this code if3924.10.40.00is applicable, as it is the most expensive option.
🛠️ Part IV: Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (All Required)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (Food-grade Silicone), dimensions, folding mechanism details. |
| ✅ Product Photos | ✔️ | Crucial: Show the bowl with food or in a dining setting to support 3924 (Tableware) classification. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Silicone Folding Bowl, for Food Service Use" (Avoid vague "Plastic Gift"). |
| ✅ Packing List | ✔️ | Detailed description matching the HS Code description. |
| ✅ Certificate of Origin | ✔️ | If applicable for non-China origins (though data implies China origin with Section 122). |
| ✅ FDA Compliance Doc | ✔️ | Proof of food-contact safety (essential for Chapter 3924). |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Classify by Use, Not Just Material! Tableware Wins Tax, Plastic Loses It!"
| Scenario | Correct Declaration | Risk of Wrong Declaration |
|---|---|---|
| Sold as Kitchen/Dining Item | 3924.10.40.00 (13.4%) |
If misclassified as 3926.90.99.89 → Cost +9.4% |
| Sold as Promotional Gift/General Use | 3926.90.75.00 (14.2%) |
If misclassified as 3926.90.99.89 → Cost +8.6% |
| Specific Bowl Shape (High Base Rate) | Avoid 3924.10.20.00 unless forced |
Using 3924.10.20.00 (24.0%) is much more expensive than 3924.10.40.00 (13.4%). |
📌 Key Insight:
-3924.10.40.00(13.4%) is the Sweet Spot: It combines the "Tableware" benefit (lower base, 0% add-on) with a favorable sub-category. -3926.90.75.00(14.2%) is the Backup: If Customs rejects the "Tableware" argument, this is the best "Plastic Article" option due to 0% add-on.
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Bowls | Provide customer design docs. Ensure marketing materials show food use to support 3924. |
| Mixed Container (Bowls + Spoons) | Declare separately if possible. Spoons may have different rates. If bundled, declare as "Tableware Set" under 3924. |
| Non-Food Use (e.g., Crafts) | Must declare under 3926 (Plastic Articles). Do not use 3924 unless for food. |
| Section 122 Applicability | All codes listed have 10% Section 122. No exemption currently visible for these HS codes. Factor this into profit margins. |
🌍 Part V: Cost Comparison Summary (2026 Latest)
| HS Code | Classification | Base | Add (301) | Sec 122 | Total Rate | Recommendation |
|---|---|---|---|---|---|---|
| 3924.10.40.00 | Tableware (Best) | 3.4% | 0.0% | 10.0% | 13.4% | 🥇 BEST OPTION |
| 3926.90.75.00 | Plastic Articles (Backup) | 4.2% | 0.0% | 10.0% | 14.2% | 🥈 GOOD BACKUP |
| 3926.90.99.89 | Plastic Articles (High) | 5.3% | 7.5% | 10.0% | 22.8% | 🥉 AVOID |
| 3924.10.20.00 | Tableware (Specific) | 6.5% | 7.5% | 10.0% | 24.0% | 🚫 WORST OPTION |
📌 Conclusion:
- Aim for3924.10.40.00. It is the most tax-efficient code. - Ensure product photos and descriptions explicitly mention "Food-Grade," "Dining," or "Tableware." - Avoid3924.10.20.00and3926.90.99.89due to the 7.5% add-on tariff, which is 10-10.6% more expensive than the best options.
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Mistake 1: Using generic terms like "Silicone Product" on the invoice.
👉 Consequence: Customs may default to the highest rate (3926.90.99.89 or 3924.10.20.00) due to lack of specific use definition.
❌ Mistake 2: Classifying as 3924.10.20.00 when 3924.10.40.00 is applicable.
👉 Consequence: Paying an extra 10.6% in taxes unnecessarily.
❌ Mistake 3: Ignoring Section 122.
👉 Consequence: Underestimating landed cost. 10% is mandatory for all these codes.
✅ Correct Practice:
"Silicone Folding Bowl, Food-Grade, 2024 Model, for Kitchen/Dining Use, BPA-Free, FDA Compliant"
🎯 Part VII: Conclusion: Smart Classification, Higher Profit!
🎯 Remember the Mantra:
🔹 "Tableware First (13.4%), Plastic Backup (14.2%), Avoid High Add-Ons (7.5%)!"
🔹 "Section 122 (10%) is Universal — Plan for It!"
🔹 "HS Code Defines Your Margin — Choose Wisely!"
📌 Pro Tip:
- If your supplier can provide an FDA Letter of Compliance and clear Food-Use Marketing, fight for 3924.10.40.00.
- If the item is a "Gift Set" or "Craft Item," be prepared for 3926 classification but try to secure 3926.90.75.00 (14.2%).
📣 Immediate Action:
📞 Consult your customs broker before shipping.
📸 Update product photos to emphasize food/dining context.
📝 Review commercial invoice descriptions against3924.10.40.00.
✨ Professional Clearance Starts with Accurate Classification!
💼 Save Up to 10.6% in Taxes by Choosing the Right HS Code!
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。