HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8205513030 | Doc | 58.7% | CN | US | 2025-05-12 |
3924104000 | Doc | 33.4% | CN | US | 2025-05-12 |
4417008090 | Doc | 60.1% | CN | US | 2025-05-12 |
HS Code Analysis for "COOKIE CUTTER" – A Comprehensive Guide
Based on the provided data, here's a breakdown of the potential HS codes applicable to "COOKIE CUTTER" and associated import considerations. We've identified three possible classifications, each with different tax implications.
Important Note: The correct HS code depends heavily on the material of the cookie cutter and its specific construction. This analysis provides guidance, but final determination rests with customs officials.
1. HS Code: 8205.51.30.30 – Handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Kitchen and table implements
- 82: Tools, implements, cutlery, hand tools, articles of prefabrication, of common metal and articles of silver or of plated base metal. This chapter broadly covers metal tools.
- 05: Handtools (including glass cutters) and parts thereof. Specifies the category as hand tools.
- 51: Household tools, and parts thereof. Further narrows down to tools used in the household.
- 30: Of iron or steel: Kitchen and table implements. Specifically for kitchen tools made of iron or steel.
Applicability: This HS code is most suitable if your cookie cutters are made primarily of iron or steel. This includes stainless steel cookie cutters.
Tax Implications:
- Basic Duty: 3.7%
- Additional Duty: 25.0% (currently) / 30.0% (after April 2, 2025)
- Total Tax: 58.7%
Key Considerations:
- Material Verification: Confirm the exact composition of the cookie cutters. Even a small percentage of non-iron/steel material could shift the classification.
- Finishing: Coatings or plating on the steel will generally not change the HS code, but significant alterations might.
2. HS Code: 3924.10.40.00 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other
- 39: Plastics and articles thereof. This chapter covers items made of plastic.
- 24: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. Specifies the category as plastic household items.
- 10: Tableware and kitchenware. Further narrows down to items used for dining and cooking.
- 40: Other. A general category for plastic tableware and kitchenware not specifically listed elsewhere.
Applicability: This HS code is appropriate if your cookie cutters are made entirely of plastic.
Tax Implications:
- Basic Duty: 3.4%
- Additional Duty: 0.0% (currently) / 30.0% (after April 2, 2025)
- Total Tax: 33.4%
Key Considerations:
- Plastic Type: The specific type of plastic is generally not critical for HS code classification, but may be relevant for other import regulations (e.g., food contact safety).
- Mixed Materials: If the cookie cutter contains any metal components, this HS code is not appropriate.
3. HS Code: 4417.00.80.90 – Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other Other
- 44: Wood and articles of wood; wood charcoal. This chapter covers items made of wood.
- 17: Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood. Specifies the category as wood tools.
- 00: Other. A general category for wood tools not specifically listed elsewhere.
- 80: Other. A general category for wood tools not specifically listed elsewhere.
- 90: Other. A general category for wood tools not specifically listed elsewhere.
Applicability: This HS code is appropriate if your cookie cutters are made entirely of wood.
Tax Implications:
- Basic Duty: 5.1%
- Additional Duty: 25.0% (currently) / 30.0% (after April 2, 2025)
- Total Tax: 60.1%
Key Considerations:
- Wood Type: The specific type of wood is generally not critical for HS code classification.
- Mixed Materials: If the cookie cutter contains any metal or plastic components, this HS code is not appropriate.
Recommendations:
- Material Confirmation: The most important step is to definitively determine the primary material(s) of your cookie cutters.
- Detailed Description: Provide a complete description of the cookie cutters to your customs broker, including dimensions, weight, and any specific features.
- Sample Submission (Optional): If there is any ambiguity, consider submitting a sample to customs for official classification.
- April 2, 2025 Changes: Be aware of the upcoming changes to additional duties on April 2, 2025.
- Food Contact Compliance: Depending on the intended use, you may need to provide documentation demonstrating compliance with food contact safety regulations.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Always consult with a qualified customs broker or import specialist for specific guidance on your import needs.