Plastic Coasters Set from China
A set of four molded plastic coasters designed to protect household surfaces from drink rings. Classified under HTS 3924.90.56.50 as other plastic household articles, as they serve a protective tableware function in homes. Not specified under more precise tableware subheadings.
Duty Rate — China → United States
23.4%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide photos and descriptions proving household use to distinguish from industrial mats
• Ensure sets are packed for retail sale with labeling to support 'household articles' classification
• Watch for reclassification if coasters exceed typical household sizes qualifying under other notes