vacuum flask
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 7010903020 | 40.2% | CN | US | 官方文档 |
| 7010902020 | 37.5% | CN | US | 官方文档 |
| 3923300090 | 38.0% | CN | US | 官方文档 |
| 3923300010 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Vacuum Flasks (Insulated Containers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Vacuum Flask"?
In international trade, the term "Vacuum Flask" is broad. However, based on the provided data context, this guide focuses specifically on Vacuum Lotion/Emulsion Bottles (commonly used in cosmetics and personal care) or general Vacuum Insulated Containers. The classification depends heavily on the material (Plastic vs. Glass) and the specific shape/utility (Cosmetic Bottle vs. General Container).
⚠️ Critical Distinction:
- If made of Plastic (most common for vacuum lotion bottles): Classified under Chapter 39 (Plastics).
- If made of Glass (less common for vacuum packaging, but possible): Classified under Chapter 70 (Glass).
- Note: Stainless steel vacuum flasks (thermoses) typically fall under 7323, but the provided data strictly references Plastic (39xx) and Glass (70xx). This guide adheres strictly to the provided data scope.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material | Key Characteristics | Tax Rate (Total) |
|---|---|---|---|---|
3926.90.99.89 |
Other Plastic Articles | Plastic | Vacuum Lotion Bottle, categorized as "other plastic articles." | 22.8% |
3926.90.48.00 |
Other Plastic Articles (Containers) | Plastic | Vacuum Lotion Bottle, fits container requirements under "other." | 13.4% |
7010.90.30.20 |
Glass Containers (Other) | Glass | Vacuum Lotion Bottle, classified as a glass container. | 40.2% |
7010.90.20.20 |
Glass Containers (Other) | Glass | Vacuum Lotion Bottle, generic glass/plastic container category. | 37.5% |
3923.30.00.90 |
Plastic Bottles & Similar Articles | Plastic | Specifically defined as "Plastic Bottles," fits bottle/flask morphology. | 38.0% |
3923.30.00.10 |
Plastic Packaging Articles | Plastic | Plastic packaging, specifically for containing/emulsion. | 38.0% |
🔍 Key Insight:
- Plastic Options generally offer lower total tariffs (13.4% – 38.0%) compared to Glass (37.5% – 40.2%).
-3926.90.48.00is the most cost-effective plastic option (13.4%) if the product fits the "container" definition under this specific subheading.
- Glass Options suffer from high surcharges, resulting in the highest total taxes.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Import Cycle
🎯 1. Plastic Vacuum Lotion Bottles (HS 39xx Series)
A. 3926.90.99.89 — Other Plastic Articles
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| Legal Path | Standard Plastic Classification + Trade Remedies |
B. 3926.90.48.00 — Best Rate Plastic Container
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 13.4% |
| Calculation | CIF Value × 13.4% |
| Strategic Advantage | Lowest total tariff among all plastic options due to 0% Section 301 rate. |
C. 3923.30.00.90 & 3923.30.00.10 — Plastic Bottles/Packaging
| Item | Detail |
|---|---|
| Base Tariff | 3.0% |
| Additional Tariff (Section 301) | 25.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 38.0% |
| Calculation | CIF Value × 38.0% |
| Warning | High surcharge applies here. Only use if the product strictly meets "Bottle" definition and cannot fit 3926.90.48.00. |
🎯 2. Glass Vacuum Bottles (HS 70xx Series)
D. 7010.90.30.20 — Glass Container
| Item | Detail |
|---|---|
| Base Tariff | 5.2% |
| Additional Tariff (Section 301) | 25.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 40.2% |
| Calculation | CIF Value × 40.2% |
| Note | Highest tax rate in the list. Avoid if plastic alternative is viable. |
E. 7010.90.20.20 — Glass Container (Other)
| Item | Detail |
|---|---|
| Base Tariff | 2.5% |
| Additional Tariff (Section 301) | 25.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 37.5% |
| Calculation | CIF Value × 37.5% |
| Note | Slightly better than D, but still significantly higher than optimal plastic codes. |
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Optimal Classification Strategy
To minimize costs, prioritize the Plastic classification under 3926.90.48.00.
- Why? It has 0% Section 301 tariff and only a 10% Section 122 tariff, totaling just 13.4%.
- Condition: Ensure the product is clearly described as a "Plastic Container" for emulsions/lotions and fits the legal definition of this subheading.
📝 Pro Tip: If your product is strictly a "Bottle" under Chapter 39.23 (Packaging articles), you face a 38.0% tax. Therefore, arguing for the broader "Other Plastic Articles" (39.26) category is crucial for cost savings.
✅ 2. Documentation Checklist
| Document | Requirement | Purpose |
|---|---|---|
| Product Specifications | Must specify material (Plastic vs. Glass), capacity, and intended use (Cosmetic/Emsulsion). | Proves suitability for 3926.90.48.00. |
| Composition Certificate | Confirm plastic type (e.g., PET, PP). | Avoids misclassification as glass or mixed materials. |
| Commercial Invoice | Clearly state "Plastic Vacuum Lotion Bottle" or "Plastic Cosmetic Container." | Prevents customs from defaulting to higher-rated "Glass" or generic "Bottle" codes. |
| Photos | Clear images of the bottle, including any valve/pump mechanism. | Helps customs distinguish between a simple bottle (3923.30) and a complex container (3926.90). |
✅ 3. Common Pitfalls & Avoidance
❌ Pitfall 1: Misidentifying Material
If you declare a plastic bottle as glass (or vice versa), you may be assigned 7010.90.30.20 (40.2%) instead of 3926.90.48.00 (13.4%).
👉 Fix: Always provide material composition certificates.
❌ Pitfall 2: Over-Specifying "Bottle" under 39.23
Using 3923.30.00.90 results in a 38.0% tax. This code is for "Bottles, flasks, and similar articles."
👉 Fix: If the product is a specialized vacuum container for cosmetics, try to argue it falls under "Other Plastic Articles" (3926.90) rather than standard packaging bottles (3923.30). The former can have lower surcharges.
❌ Pitfall 3: Ignoring Section 122
All listed codes include a 10% Section 122 Tariff. This is non-negotiable for Chinese-origin plastic/glass containers in many current trade contexts.
👉 Fix: Factor this 10% into your landed cost calculations regardless of the base HS code.
🌍 V. Global Market Comparison (Snapshot)
| Market | Recommended HS Code | Total Est. Tax | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | Best option. Includes Section 301 (0%) + Sec 122 (10%). |
| 🇨🇳 China | 3926.90.48.00 |
~5-10% (Varies) | No Section 301/122. Standard MFN rates apply. |
| 🇪🇺 EU | 3926.90.48.00 |
~0-6.5% | No Section 122. Standard EU duties apply. |
📌 Conclusion for US Importers:
The tax difference between3926.90.48.00(13.4%) and3923.30.00.90(38.0%) is 24.6%. This is a massive saving. Accurate classification is not just about compliance; it is about profitability.
📌 VI. Final Checklist for Smooth Clearance
- Confirm Material: Is it 100% plastic? If so,
3926or3923is mandatory. - Choose Best Code: Aim for
3926.90.48.00(13.4%) if feasible. - Prepare Docs: Include material certs and clear product photos.
- Declare Precisely: Use "Plastic Vacuum Cosmetic Container" instead of vague terms like "Vacuum Flask" which might trigger glass classification.
- Calculate Landed Cost: Add 13.4% (or applicable rate) + duties + freight to your COGS.
🎯 Bottom Line:
🔹 Plastic > Glass for tax efficiency.
🔹3926.90.48.00is the Golden Ticket (13.4% total).
🔹3923.30.00is the Expensive Path (38.0% total).
🔹 Glass Codes are the Most Expensive (37.5% - 40.2%).
🚀 Action Item:
Contact your customs broker immediately to review product specs and confirm eligibility for 3926.90.48.00 to save nearly 25% in 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。