silicone toilet brush
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924900500 | 20.6% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3924900500 | 20.6% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🚽 Silicone Toilet Brush (Silicone Cleaning Tools)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Silicone Toilet Brush"?
The Silicone Toilet Brush is a modern hygiene tool made primarily of food-grade or industrial silicone for the bristles and often plastic or silicone for the handle. In international trade, its classification hinges on two factors: Material Composition and Specific Use.
Because it is a plastic household item, it generally falls under Chapter 39 (Plastics and Articles Thereof). However, specific HS codes vary based on whether it is viewed as a general household supply, a specialized sanitary item, or a generic plastic part.
⚠️ Key Distinction:
- If classified as a general plastic household item → 3924.90
- If classified as a specific sanitary plastic item → 3924.90 (different subheading)
- If classified as a generic plastic part/brush head → 3926.90
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the three most likely HS Code classifications for Silicone Toilet Brushes, along with their corresponding tax liabilities.
| HS Code | Summary Description | Taxable Category | Total Tax Rate |
|---|---|---|---|
3924.90.05.00 |
Silicone Toilet Brush classified as plastic household and sanitary wares, fitting the use of sanitary supplies. | Plastic Household/Sanitary Wares | 20.6% |
3924.90.56.50 |
Silicone Toilet Brush matches plastic sanitary and other household items, with a specific focus on sanitary use. | Plastic Sanitary/Household Items | 20.9% |
3926.90.99.89 |
Silicone Toilet Brush as a plastic product, falling under the "catch-all" category for other plastic products, shaped as a brush head. | Other Plastic Articles | 22.8% |
🔍 Critical Note:
- The difference between the first two codes lies in the specific subheading for "household wares" vs. "other plastic sanitary items."
- The third code (3926.90.99.89) treats the item more generically as a "part" or "other plastic article," which often carries a higher base tariff, resulting in the highest total tax.
💰 III. Detailed 2026 Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Includes subsequent imports (based on current 301/122条款 structures)
🎯 1. 3924.90.05.00 —— Plastic Household and Sanitary Wares
| Item | Details |
|---|---|
| Base Tariff | 3.1% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 20.6% |
| Tax Calculation | CIF Value × 20.6% |
| De Minimis Exemption? | ❌ No (High tariff threshold) |
| Legal Basis | Standard HTSUS 3924 + Additional USTR Footnotes for Chinese Origin |
📌 Explanation:
- This code is typically favored if the product is marketed specifically as a "sanitary ware" accessory.
- The Section 122 Tariff (10%) is a significant add-on for certain plastic goods from specific origins.
- Total 20.6% is the most competitive rate among the three options if the product fits this specific subheading.
🎯 2. 3924.90.56.50 —— Plastic Sanitary and Other Household Items
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | Standard HTSUS 3924 + Additional USTR Footnotes for Chinese Origin |
📌 Explanation:
- This code is very similar to the first but captures a broader "other household items" category.
- The Base Tariff is slightly higher (3.4% vs 3.1%), leading to a total rate of 20.9%.
- Use this if customs officers interpret the item as a general "household plastic good" rather than strictly "sanitary ware."
🎯 3. 3926.90.99.89 —— Other Plastic Articles (Catch-All)
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | Standard HTSUS 3926 + Additional USTR Footnotes for Chinese Origin |
📌 Explanation:
- This is the "Catch-All" (兜底) category. If the product doesn't fit neatly into "Household Wares" (3924), it defaults to "Other Plastic Articles" (3926).
- The Base Tariff is significantly higher (5.3%), resulting in the highest total tax of 22.8%.
- Risk: Misclassification as a "generic part" rather than a finished "household product" leads to this higher rate.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material (e.g., "100% Silicone Bristles, ABS Handle"). |
| ✅ Product Photos | ✔️ | Clear images of the brush head and handle, showing the silicone texture. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Silicone Toilet Brush" or "Plastic Sanitary Brush." Avoid vague terms like "Cleaning Tool." |
| ✅ Packing List | ✔️ | Detail the quantity, weight, and packaging type. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for confirming Chinese origin to apply accurate tariffs (and potential exemptions if eligible). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Matters: Silicone vs. Plastic, Finish vs. Part!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Finished Brush (Handle + Head) | Declare as "Plastic Household/Sanitary Ware" → 3924.90.xx.xx |
Declare as "Plastic Part" → 3926.90.99.89 (Higher Tax!) |
| Silicone Bristles Only | Declare as "Silicone Product" | Declare as "Plastic" → Potential Misclassification Penalty |
| General Cleaning Brush | Use terms like "Sanitary Item" | Use vague terms like "Gadget" → Delays |
✅ 3. Special Handling Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If the handle is wood and bristles are silicone, declaration becomes complex. Usually, the material of the principal value determines the chapter. For silicone brushes, Chapter 39 is still likely. |
| Packaging | If sold in a box with cleaning tablets, the tablets may be classified separately. Ensure the invoice lists them distinctly. |
| Samples | Even for samples, if declared as commercial goods, the 20.6%-22.8% tax applies. Do not under-declare value. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.90.05.00 |
20.6% | FDA (if food contact) | Highest tariffs due to 301 & 122 clauses. |
| 🇨🇳 China | 3924.90.05.00 |
~10-12% | N/A | Lower domestic import duties. |
| 🇪🇺 EU | 3924.90 |
~6.5% | CE (General Safety) | No Section 122 or 301 equivalent; lower burden. |
| 🇬🇧 UK | 3924.90 |
~6.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- The US market imposes the heaviest burden due to Section 122 (10%) and Section 301 (7.5%) surcharges.
- Choosing the correct HS code (3924.90.05.00over3926.90.99.89) saves 2.2% on the total value, which adds up significantly for bulk shipments.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Classifying as 3926.90.99.89 (Other Plastic Articles)
👉 Consequence: Paying 22.8% instead of 20.6%.
💡 Fix: Prove it is a finished "Household/Sanitary Item" (3924), not a generic part.
❌ Mistake 2: Using vague descriptions like "Cleaning Brush"
👉 Consequence: Customs may classify it incorrectly or delay inspection.
💡 Fix: Use precise terms: "Silicone Toilet Brush, Plastic Household Sanitary Item."
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Unexpected tax bill upon arrival.
💡 Fix: Factor the 10% Section 122 into your landed cost calculation immediately.
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Silicone Brush = Household/Sanitary (3924), Not Generic Part (3926)."
🔹 "3924.05 saves 2.2% vs 3926.89, which is pure profit!"
🔹 "Declare Material + Use Clearly: Silicone + Sanitary = 20.6%."
📌 Pro Tip:
If your product contains food-grade silicone, ensure you have FDA compliance documentation. While it doesn't change the HS code, it prevents rejection at the border for safety violations.
📣 Immediate Action:
📞 Consult a licensed customs broker for Pre-Ruling (Pre-classification).
📄 Prepare High-Res Photos showing the silicone texture and plastic handle.
🚀 Accurate Classification = Smooth Clearance = Maximized Profit!
✨ Professional Clearance, Starting with Precise Classification!
💼 Every Percent Matters in the Age of Tariffs!
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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。