1. PET Plastic Cups (HS 3924.10.00)
(1) Base Tariff Rate (MFN Rate)
3.4% (The base Most Favored Nation (MFN) duty rate applied by the United States to plastic cups under this HS code from China).
(2) Additional Tariffs
Fentanyl-Related Tariff: 20% (A new across-the-board tariff on all Chinese goods, effective May 2025, with no exclusions).
Reciprocal Tariff: 10% (Effective May 14, 2025, targeting a range of Chinese goods).
Section 301 Tariffs: 25% (As per the USTR list, HS 3924.10.00 is included in 'List 3', subject to an additional 25% tariff).
(3) Total Composite Duty Rate Calculation
Total Duty Rate = Base 3.4% + Fentanyl 20% + Reciprocal 10% + Section 301 25% = 58.4%
2. PET Plastic Caps & Lids (HS 3923.50.00)
(1) Base Tariff Rate (MFN Rate)
5.3% (The base Most Favored Nation (MFN) duty rate applied by the United States to plastic caps and lids under this HS code from China).
(2) Additional Tariffs
Fentanyl-Related Tariff: 20% (A new across-the-board tariff on all Chinese goods, effective May 2025, with no exclusions).
Reciprocal Tariff: 10% (Effective May 14, 2025, targeting a range of Chinese goods).
Section 301 Tariffs: 7.5% (As per the USTR list, HS 3923.50.00 is included in 'List 1', subject to an additional 7.5% tariff).
(3) Total Composite Duty Rate Calculation
Total Duty Rate = Base 5.3% + Fentanyl 20% + Reciprocal 10% + Section 301 7.5% = 42.8%
