| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 7323997000 | Doc | 60.3% | CN | US | 2025-05-12 |
| 7615107130 | Doc | 58.1% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "FRYER PAN" items. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Guide
Before diving into specifics, remember that HS codes are internationally standardized. The first 6 digits define the product group, and the following digits provide more specific details.
- Chapter 73: Iron or steel articles.
- Chapter 76: Aluminum articles.
- Section: Further breaks down the chapter into specific categories.
- Subheading: Even more detailed classification.
Item 1: FRYER PAN – HS Code 7323.99.70.00
- 73: Iron or steel articles. This indicates the pan is primarily made of iron or steel.
- 23: Table, kitchen or other household articles and parts thereof; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like. This narrows it down to kitchenware.
- 99: Other. This signifies that the pan doesn't fall into more specific categories within kitchenware.
- 70.00: Not coated or plated with precious metal; Other. This further specifies the pan is not coated with precious metals and falls into the "other" category.
Tax Implications (HS Code 7323.99.70.00):
- Basic Duty: 5.3%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: An additional duty of 30% will be applied to steel and aluminum products.
- Total Tax: 60.3% (This figure includes the basic duty and the potential additional duty after April 2, 2025).
Item 2: FRYER PAN – HS Code 7615.10.71.30
- 76: Aluminum articles. This indicates the pan is primarily made of aluminum.
- 15: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like. This narrows it down to kitchenware.
- 10: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like.
- 71: Not enameled or glazed and not containing nonstick interior finishes.
- 30: Other Other cookware: Bakeware (cookware not suitable for stove top use). This specifies the pan is bakeware, not suitable for stove top use.
Tax Implications (HS Code 7615.10.71.30):
- Basic Duty: 3.1%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: An additional duty of 30% will be applied to steel and aluminum products.
- Total Tax: 58.1% (This figure includes the basic duty and the potential additional duty after April 2, 2025).
Important Considerations & Recommendations:
- Material Verification: Crucially, double-check the exact material composition of your fryer pans. The difference between iron/steel and aluminum significantly impacts the HS code and, therefore, the tax rate. Provide material certificates if available.
- Coating/Finishes: Confirm whether the pans have any coatings (even seemingly minor ones) or non-stick finishes. This can change the HS code.
- Intended Use: The classification of bakeware (7615.10.71.30) is specific to items not suitable for stove top use. If your pans are designed for stove top cooking, the HS code will be different.
- Single vs. Multiple HS Codes: If you have different types of fryer pans (e.g., some are steel, some are aluminum, some are coated, some are not), you may need to use multiple HS codes.
- 2025 Tariff Changes: Be prepared for the increased tariffs on steel and aluminum products starting April 2, 2025. Factor this into your pricing and import planning.
- Certification: Depending on the final use of the fryer pans (e.g., food contact), you may need specific certifications (e.g., FDA, LFGB). Check the import requirements of your destination country.
- Invoice Details: Ensure your commercial invoice clearly states the material composition, coating details, and intended use of the fryer pans. This will help customs officials accurately classify the goods.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. It is highly recommended to consult with a licensed customs broker or import specialist in your country for accurate classification and compliance advice. They can review your specific product details and provide tailored guidance.