HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
9403409080 | Doc | 55.0% | CN | US | 2025-05-12 |
8302423065 | Doc | 66.4% | CN | US | 2025-05-12 |
Kitchen Cart - HS Code Classification & Customs Guidance
This document provides a breakdown of the HS codes associated with your declared “Kitchen Cart” and outlines the corresponding customs regulations. We've analyzed two potential classifications based on the provided information.
Important Note: The final HS code determination rests with customs officials. This guidance is for informational purposes and should be used in conjunction with a thorough understanding of your product's specifications.
1. HS Code: 9403.40.90.80 – Wooden Furniture of a Kind Used in the Kitchen (Other)
- Chapter 94: Furniture; bedding, mattresses, supportings, cushions, lamps and lighting fittings, prefabricated buildings. This chapter covers a wide range of furniture items.
- 9403: Furniture of wood. This narrows the scope to furniture primarily constructed from wood.
- 9403.40: Wooden furniture of a kind used in the kitchen. Specifically targets furniture designed for kitchen use (e.g., kitchen cabinets, islands, carts).
- 9403.40.90: Other. This is a residual subheading, covering wooden kitchen furniture not specifically classified elsewhere within 9403.40.
- 9403.40.90.80: Other. Further specifies "other" wooden kitchen furniture.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0% (current rate)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 55.0%
Key Considerations:
- Material Composition: This HS code is highly dependent on the cart being predominantly made of wood. If significant components are made of metal, plastic, or other materials, a different HS code may be more appropriate (see section 2).
- Functionality: The cart must be designed for kitchen use to fall under this classification.
- Documentation: Be prepared to provide documentation proving the wood content and kitchen-specific design.
2. HS Code: 8302.42.30.65 – Base Metal Mountings, Fittings & Similar Articles (Other, suitable for furniture, of iron or steel, of aluminum or of zinc)
- Chapter 83: Miscellaneous articles of base metal. This chapter covers a diverse range of metal products.
- 8302: Mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof.
- 8302.42: Other mountings, fittings and similar articles, and parts thereof. This narrows the scope to metal fittings not specifically classified elsewhere.
- 8302.42.30: Other, suitable for furniture. Specifically targets metal fittings designed for furniture use.
- 8302.42.30.65: Other, of iron or steel, of aluminum or of zinc. Further specifies fittings made of iron, steel, aluminum, or zinc.
Tax Implications:
- Basic Duty: 3.9%
- Additional Tariff: 7.5% (current rate)
- Additional Tariff (Post April 2, 2025): 30% (for steel and aluminum products)
- Total Tax: 66.4%
Key Considerations:
- Metal Content: This HS code is appropriate if the cart is primarily composed of metal (iron, steel, aluminum, or zinc) or if the metal components are significant and essential to the cart's function.
- Component vs. Finished Good: If the metal parts are simply components of a larger wooden cart, this code may not be suitable.
- Material Certification: You will need to provide documentation proving the metal composition (e.g., material test reports).
Recommendations:
- Review Product Composition: Carefully analyze the materials used in your Kitchen Cart. Determine the primary material and the proportion of each material.
- Functionality Assessment: Confirm the cart's intended use and whether it is specifically designed for kitchen applications.
- Material Certification: Obtain material test reports or other documentation to verify the composition of wood and/or metal components.
- Single vs. Multiple HS Codes: If your cart contains significant components made of different materials, you may need to classify each component separately.
- Consult with a Customs Broker: We strongly recommend consulting with a licensed customs broker in China for a definitive HS code classification and to ensure compliance with all applicable regulations.
- Check for Specific Regulations: Verify if any specific regulations or certifications are required for importing kitchen furniture into your destination country.
Disclaimer: This information is for general guidance only and does not constitute professional legal or customs advice. Regulations are subject to change, and it is your responsibility to ensure compliance with all applicable laws and regulations.