toilet brush head
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909905 | 22.8% | CN | US | 官方文档 |
| 3924900500 | 20.6% | CN | US | 官方文档 |
| 8479909596 | 85.0% | CN | US | 官方文档 |
商品图片
AI分析
🧼 Toilet Brush Heads (Toilet Brush Heads for Cleaning)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Toilet Brush Heads"?
Toilet brush heads are essential accessories for household hygiene and sanitation. In international trade, they are classified based on their material, function, and whether they constitute a standalone part of a machine or a household article. The key distinction lies in whether the item is viewed as a "plastic household article" or a "part of a mechanical appliance."
Plastic Household Parts (Cherished Category): Brush heads made of plastic, designed for cleaning toilets, generally falling under Chapter 39 (Plastics) or Chapter 39/34 depending on specific assembly. Mechanical Parts (High-Tax Category): Brush heads classified as parts of machinery (e.g., industrial cleaning machines), leading to significantly higher tariffs.
⚠️ Key Distinction Point:
- If the product is a simple plastic brush head for a standard toilet brush → It is typically classified under Chapter 39 (Plastics) or 3924 (Household articles).
- If the product is deemed a part of a mechanical cleaning device → It may fall under 8479 (Machines), triggering severe trade sanctions.
- Misclassification Risk: Declaring a plastic brush head as a mechanical part can lead to a tariff spike from ~20% to 85%.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tariff Risk Level |
|---|---|---|---|
| 3924.90.56.50 | Plastic toilet brush heads, material: plastic, use: hygiene/toilet accessory | Standard household plastic brush heads | ⭐ Lowest (Best Option) |
| 3926.90.99.89 | Plastic toilet brush heads, plastic products category, form: brush head accessory | General plastic parts, non-specific household | ⭐ Medium |
| 3926.90.99.05 | Plastic toilet brush heads, material: plastic, other plastic product parts | Generic plastic components | ⭐ Medium |
| 3924.90.05.00 | Plastic toilet brush heads, material: plastic, household/hygiene article parts | Specific household cleaning parts | ⭐ Low (Best Option) |
| 8479.90.95.96 | Brush heads, parts of mechanical appliances, material unspecified, fits other categories | Avoid: Industrial machine parts or misclassified household items | 🔴 Highest (Avoid!) |
🔍 Key Reminder:
- Always declare as "Plastic Toilet Brush Head", not just "Brush Head."
- Do NOT classify under 8479 unless it is explicitly a part of an industrial mechanical cleaning machine. For household use, Chapter 39 is the correct legal path.
- Misclassifying under 8479 triggers additional punitive tariffs (Section 301, Section 232) resulting in 85% total tax.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 regulations (including ongoing Section 301/232 measures)
🎯 1. 3924.90.56.50 —— Plastic Toilet Brush Heads (Household Hygiene Accessory)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | +7.5% |
| Section 232 Tariff | +10% |
| Total Effective Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ Not Eligible (Subject to high tariffs) |
| Legal Basis Path | USITC:3924.90.56.50 → Section301:7.5% → Section232:10% |
📌 Explanation:
- This is the most favorable classification for plastic toilet brush heads.
- The base tariff is low (3.4%).
- Even with additional surcharges, the total remains manageable at 20.9%, compared to 85% for mechanical classifications.
🎯 2. 3926.90.99.89 & 3926.90.99.05 —— Other Plastic Products (Brush Head Parts)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 232 Tariff | +10% |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99 → Section301:7.5% → Section232:10% |
📌 Note:
- Slightly higher than 3924 due to the "general plastic parts" classification.
- Still significantly better than 8479. Use this if 3924 is not applicable (e.g., if the brush head is not specifically for "household hygiene" but for general plastic cleaning tools).
🎯 3. 3924.90.05.00 —— Plastic Household/Hygiene Article Parts
| Item | Content |
|---|---|
| Base Tariff | 3.1% |
| Section 301 Surcharge | +7.5% |
| Section 232 Tariff | +10% |
| Total Effective Tax Rate | 20.6% |
| Tax Calculation | CIF Value × 20.6% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3924.90.05.00 → Section301:7.5% → Section232:10% |
📌 Note:
- Very close to the lowest rate (3924.90.56.50).
- Use if the product is specifically marketed as a "replacement part for household hygiene articles."
🎯 4. 8479.90.95.96 —— Parts of Mechanical Appliances (⚠️ HIGH TAX AVOID)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 232 Tariff | +10% |
| Steel/Aluminum/Copper Surcharge | +50% (If material is metal) |
| Total Effective Tax Rate | 85.0% (For Plastic) |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:8479.90.95.96 → Section301:25% → Section232:10% |
📌 Warning:
- DO NOT USE THIS CODE FOR PLASTIC TOILET BRUSH HEADS.
- This code implies the item is a part of a machine (e.g., industrial cleaner).
- The 25% Section 301 and 10% Section 232 create an unsustainable cost burden.
- Only use if the product is genuinely a part of a mechanical device (e.g., a brush for an industrial floor scrubber), and even then, verify if plastic parts qualify for Section 232 (often they do not if not steel/aluminum, but the 25% still applies).
🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Missing Items = Delays)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Plastic Toilet Brush Head," Material: Plastic, Use: Household Cleaning. |
| ✅ Product Photos | ✔️ | Clear images showing it is a brush head, not a full machine part. Show bristles and handle socket. |
| ✅ Commercial Invoice | ✔️ | Description: "Plastic Toilet Brush Head, Replacement Part for Household Use." Avoid words like "Machine Part." |
| ✅ Packing List | ✔️ | List quantities clearly. |
| ✅ Certificate of Origin | ✔️ | If applicable for potential future exemptions (currently limited). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Declare Plastic, Not Machine; Hygiene Use, Not Industry!"
| Situation | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Standard Plastic Brush Head | 3924.90.56.50 |
8479.90.95.96 → 85% Tax! |
| Brush Head for Industrial Cleaner | 8479.90.95.96 (with justification) |
3924 → Misclassification Penalty |
| Brush Head with Wooden Handle | Check material mix; if >50% plastic, still 3924? (Verify) |
Declare as mixed without detail |
| Full Toilet Brush (Handle + Head) | Likely 3924.90.56.50 or 9603 (Brooms/Brushes) |
Splitting into parts → Higher tax |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Brush Heads | Provide client design specs. Ensure description emphasizes "household use." |
| Brush Heads with Metal Springs | If metal components are minor, still 3924. If major, may need 7326 (Steel parts) + surcharges. |
| Eco-Friendly/Biodegradable Bristles | Still 3924 if made of plastic (e.g., PLA). Declare material accurately. |
| Bundle Sales (Brush + Holder) | Declare as set. If holder is plastic, 3924 applies to the whole set if principal function is cleaning. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.90.56.50 |
20.9% | No special certs | Avoid 8479 (85%)! |
| 🇨🇳 China | 3926.90.99.89 |
~5-10% | RoHS (if plastic) | Low tariffs, easy clearance |
| 🇪🇺 EU | 3926.90.99 |
~4-6% | CE (if plastic) | Standard plastic tariffs |
| 🇬🇧 UK | 3926.90.99 |
~4-6% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 3926.90.99 |
5% | N/A | Free Trade Agreement may apply |
📌 Conclusion:
- USA is the critical market due to Section 301 and 232 surcharges.
- Correct classification under 3924 saves ~64% in taxes compared to misclassification under 8479.
- For other markets, plastic brush heads face standard low tariffs (~5-6%).
📌 VI. Common Errors & Pitfall Guide (Lessons from Blood & Tears)
❌ Error 1: Declaring "Toilet Brush Head" as "Part of Cleaning Machine" (8479)
👉 Consequence: 85% Tax Rate! → Profit Loss!
❌ Error 2: Using vague descriptions like "Plastic Part" without function
👉 Consequence: Customs may reclassify to 8479 or 3926 → Delays & Inspections
❌ Error 3: Failing to specify "Household Use"
👉 Consequence: Customs assumes industrial use → Higher Tariff
❌ Error 4: Mixing "Brush" and "Holder" in one SKU without clear split
👉 Consequence: Potential misclassification of the holder → Audit Risk
✅ Correct Action:
"Plastic Toilet Brush Head, Replacement Part for Household Sanitary Ware, Material: PP Plastic, Use: Cleaning Toilets, Model: XYZ"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Reducing!
🎯 Remember the Mantra:
🔹 "Plastic Brush = 3924 (20.9%) ≠ Machine Part = 8479 (85%)!"
🔹 "Classify as Household Accessory, Avoid Industrial Labels!"
🔹 "Small Tax Difference, Huge Profit Impact!"
📌 Pro Tip:
If your brush heads are made from recycled plastics or have eco-certifications, ensure these are documented. While US tariffs remain high, this may help in other markets or with specific buyer preferences.
Apply for Advance Ruling from US Customs (CBP) if you are shipping large volumes to confirm the 3924 classification is acceptable for your specific design.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Confirm HS Code 3924.90.56.50
🚀 Let Your Brush Heads Clear Smoothly, Efficiently, and Profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Is Worth Precise Calculation!
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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。