storage boxes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4202999000 | 55.0% | CN | US | 官方文档 |
| 3923102000 | 35.0% | CN | US | 官方文档 |
| 3926908700 | 40.3% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
📦 Storage Boxes (Containers & Packaging for General Use)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Storage Box"?
In international trade, "Storage Boxes" are a broad category of goods used for organizing, protecting, and transporting items. They fall primarily under Chapter 42 (Articles of leather; Saddle and harness) or Chapter 39/44/48 (Plastics, Wood, Paper), depending heavily on material composition and primary function.
Key Material Distinctions: 1. Plastic Storage Bins: Rigid or flexible containers made of polymer materials (e.g., PP, PE, PVC). 2. Fabric/Textile Bins: Soft-sided containers made of canvas, nylon, or non-woven fabrics, often with handles or zippers. 3. Wooden/Bamboo Boxes: Rigid containers made from timber or bamboo products. 4. Paper/Cardboard Boxes: Corrugated cardboard or solid board containers, typically used for retail packaging or shipping.
⚠️ Critical Classification Point:
- If the box is a finished article designed for personal use (e.g., closet organizer, toy storage), it may fall under 4202.
- If it is a packaging container primarily for holding goods during transport (e.g., plastic crates for wholesale), it falls under 3923.
- If it is a decorative or utility item made of specific materials (plastic, wood, paper), it falls under 3926, 4421, or 4823.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material | Primary Application | Total Tariff Rate (China → US) |
|---|---|---|---|---|
4202.99.90.00 |
Containers, including cases for jewelry, cutlery, spectacles, etc., of other materials | Leather, Textile, Plastic, Cardboard, etc. | General storage, fashion accessories, personal organizers | 55.0% |
3923.10.20.00 |
Articles for the conveyance or packaging of goods, of plastics | Plastic | Plastic crates, bins, sacks, boxes for packaging goods | 35.0% |
3926.90.87.00 |
Other articles of plastics (e.g., stationery, office items, household goods) | Plastic | Plastic card organizers, desktop storage, rigid household bins | 40.3% |
4421.99.98.80 |
Other articles of wood | Wood | Wooden storage chests, generic wooden boxes (fallback category) | 38.3% |
4823.90.86.80 |
Other articles of paper pulp, paper, cellulose fiberboard | Paper/Cardboard | Cardboard storage boxes, corrugated bins, paper organizers | 35.0% |
4421.91.98.80 |
Other articles of bamboo | Bamboo | Bamboo storage baskets, bamboo box organizers | 38.3% |
🔍 Key Insight:
- Chapter 42 (4202) covers "articles of travel, sports, or personal use." If the box is marketed as a personal organizer (not just shipping packaging), it might be classified here, leading to the highest tariff (55%).
- Chapter 39 (3923/3926) covers plastic items.3923is for packaging/conveyance, while3926is for other plastic articles. Misclassification here is common.
- Chapter 44 (4421) covers wood and bamboo.4421.91is specific to bamboo, while4421.99is the general "other wood" fallback.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 4202.99.90.00 —— Other Containers (General/Personal Use)
| Item | Content |
|---|---|
| Base Duty Rate | 20.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Additional Duty | +10.0% (China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 55.0% |
| Calculation Basis | CIF Value × 55% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4202.99.90.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This is the highest tax bracket for storage boxes. It applies if the box is considered a "finished article" for personal use (e.g., a fabric jewelry box or a leather organizer) rather than simple packaging.
- Warning: Misdeclaring a plastic bin as a "textile bag" to avoid plastic duties will result in severe penalties.
🎯 2. 3923.10.20.00 —— Plastic Articles for Packaging
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff Rate | 35.0% |
| Calculation Basis | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3923.10.20.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- This is the most favorable rate for plastic storage containers intended for packaging or conveyance (e.g., bulk plastic bins, shipping crates).
- Crucial: The item must be clearly defined as "for packaging/conveyance," not "personal storage."
🎯 3. 3926.90.87.00 —— Other Plastic Articles (e.g., Card Organizers)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff Rate | 40.3% |
| Calculation Basis | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.87.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies to plastic items not primarily for packaging, such as plastic desk organizers, card holders, or rigid household bins.
- Higher base duty (5.3%) than packaging plastics (0%), but still lower than the 4202 category.
🎯 4. 4421.99.98.80 —— Other Wooden Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff Rate | 38.3% |
| Calculation Basis | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4421.99.98.80 → FOOTNOTE:9903.88.01 |
📌 Note:
- A fallback category for wooden storage boxes not specifically described elsewhere.
- Lower base duty (3.3%) compared to plastics (0-5.3%), but total rate is mid-range.
🎯 5. 4823.90.86.80 —— Other Paper Articles
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff Rate | 35.0% |
| Calculation Basis | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4823.90.86.80 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies to cardboard/paper storage boxes.
- Same total rate as plastic packaging (3923), but 0% base duty. Good for eco-friendly paper products.
🎯 6. 4421.91.98.80 —— Other Bamboo Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff Rate | 38.3% |
| Calculation Basis | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4421.91.98.80 → FOOTNOTE:9903.88.01 |
📌 Note:
- Specifically for bamboo storage products (e.g., bamboo baskets, bamboo organizers).
- Higher base duty than plastic/paper, but same total rate as general wood.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (e.g., 100% PP Plastic, 100% Cardboard, Bamboo). |
| ✅ Material Composition Breakdown | ✔️ | Crucial for correct HS Code. E.g., "Plastic frame with fabric liner" → Needs clarification. |
| ✅ Product Photos | ✔️ | Show the box’s structure, handles, and any labels. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item as "Storage Box" + Material + Purpose (Packaging vs. Personal Use). |
| ✅ Packing List | ✔️ | Detail quantity and weight. |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable for preferential treatment (though most Chinese goods face these tariffs). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Purpose Second, Never Guess the Chapter!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Plastic Crate for Shipping | 3923.10.20.00 (Plastic Packaging) |
4202.99.90.00 (Personal Container) → 55% Tax! |
| Cardboard Retail Box | 4823.90.86.80 (Paper Article) |
4421.99.98.80 (Wood) → Wrong Material, Risk of Audit |
| Plastic Desk Organizer | 3926.90.87.00 (Other Plastic) |
3923.10.20.00 (Packaging) → Misuse of Chapter 39 |
| Fabric Jewelry Box | 4202.99.90.00 (Other Material) |
6307.90.98 (Textile) → If it's a finished container, Chapter 42 is more accurate |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Plastic Frame + Fabric Cover) | Declare based on primary material or essential character. If plastic frame is dominant, consider 3926 or 4202. Provide detailed breakdown. |
| OEM Custom Storage Boxes | Provide customer drawings and material specs. Avoid generic terms like "Box"; use "Plastic Storage Bin, Model XYZ, for Clothing." |
| Sample Shipments | Even samples are subject to full tariffs if classified under these HS codes. Do not under-declare value. |
| Eco-Friendly Paper/Bamboo Boxes | Highlight material in declaration. Bamboo falls under 4421.91, Paper under 4823.90. Both have 0-3.3% base duty, making them competitive vs. plastic (0-5.3%) and fabric/leather (20%). |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | Varies by Material (See Above) | 35% - 55% | N/A | High tariffs due to IEEPA + Section 301. |
| 🇨🇳 China | Varies by Material | 5% - 20% | CCC (if applicable) | Lower base duties, no US-style additional tariffs. |
| 🇪🇺 EU | Varies by Material | 0% - 6% | CE (if electronic, not applicable here) | Generally low tariffs for packaging/storage. |
| 🇦🇺 Australia | Varies by Material | 5% - 10% | GTSR | Moderate tariffs. |
| 🇯🇵 Japan | Varies by Material | 0% - 8% | PSE (if applicable) | Low tariffs, but strict documentation. |
📌 Conclusion:
- USA is the most challenging market for storage boxes due to the cumulative effect of Base Duty + Section 301 (25%) + IEEPA (10%).
- Plastic (3923) and Paper (4823) have the lowest total rates (35%) because their base duty is 0%.
- Fabric/Leather (4202) is the most expensive (55%) due to a 20% base duty.
- Strategy: If possible, design storage boxes using plastic or paper materials to minimize tax burden in the US market.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a fabric storage bin as "Textile Bag" (6307) to avoid Chapter 42 duties.
👉 Consequence: Customs will reclassify to 4202.99.90.00 → 55% Tax + Penalties.
❌ Mistake 2: Declaring a plastic organizer as "Packaging" (3923) when it’s clearly for personal desktop use.
👉 Consequence: Customs may accept 3923 (35%) if convincing, but risk audit. If rejected, may face 3926 (40.3%) or 4202 (55%) with penalties.
❌ Mistake 3: Using vague descriptions like "Container" without specifying material.
👉 Consequence: Customs will select the highest possible duty rate for safety → 55%.
❌ Mistake 4: Ignoring the IEEPA 10% tariff effective Nov 10, 2025.
👉 Consequence: All listed rates above include this 10%. Older data may show only 25-35%. Do not rely on pre-2025 data.
✅ Correct Approach:
"Plastic Storage Bin, 20L, Polypropylene, for Household Use, Model XYZ, No Electronic Components"
OR
"Cardboard Shipping Box, Corrugated, 12x12x12, Empty, for Packaging"
🎯 VII. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Mnemonics:
🔹 "Plastic/Paper: 0% Base → 35% Total.
🔹 Wood/Bamboo: 3.3% Base → 38.3% Total.
🔹 Fabric/Leather: 20% Base → 55% Total.
🔹 "Material Determines the Chapter, Purpose Determines the Sub-Heading."**
📌 Pro Tip:
If your storage boxes are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions or lower Section 301 rates.
Recommendation:
📞 Consult with a professional customs broker.
📦 Provide material breakdown and product photos.
🚀 Apply for Advance Rulings if possible to lock in the correct HS Code and tariff rate.
📣 Act Now:
🔹 Choose low-tariff materials (Plastic/Paper) where possible.
🔹 Be precise in your declaration.
🔹 Avoid vague terms like "Box" or "Container" without material details.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Tax is Money in Your Pocket!
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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。