HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7323930060 | Doc | 57.0% | CN | US | 2025-05-12 |
7323940040 | Doc | 65.2% | CN | US | 2025-05-12 |
3924104000 | Doc | 33.4% | CN | US | 2025-05-12 |
4419909100 | Doc | 40.7% | CN | US | 2025-05-12 |
4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
4421919880 | Doc | 58.3% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "KITCHEN UTENSIL SET" declaration. Here's a structured analysis to help you understand the classification and potential costs.
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits can vary by country. Here's how to interpret the codes you've provided:
- Chapter (First 2 Digits): Indicates the broad category of the product.
- Heading (First 4 Digits): Further specifies the product within the chapter.
- Subheading (First 6 Digits): Provides even more detail.
- Additional Digits: Country-specific, used for tariff differentiation.
Detailed Analysis of Your Items
Let's go through each item and its corresponding HS code:
1. 7323.93.00.60 – Stainless Steel Cooking & Kitchen Ware
- Chapter 73: Iron or steel articles.
- Heading 7323: Table, kitchen or household articles of iron or steel.
- Subheading 7323.93: Other (stainless steel).
- Tax:
- Basic Duty: 2.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional 30% duty on steel/aluminum products.
- Total Tax: 57.0%
- Note: This code is for items specifically made of stainless steel.
2. 7323.94.00.40 – Iron/Steel Cooking & Kitchen Ware (Enameled)
- Chapter 73: Iron or steel articles.
- Heading 7323: Table, kitchen or household articles of iron or steel.
- Subheading 7323.94: Other (iron/steel, enameled).
- Tax:
- Basic Duty: 2.7%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional 30% duty on steel/aluminum products.
- Total Tax: 65.2%
- Note: This code applies to enameled iron or steel kitchenware.
3. 3924.10.40.00 – Plastic Tableware & Kitchenware
- Chapter 39: Plastics and articles thereof.
- Heading 3924: Tableware, kitchenware, other household articles, hygienic or toilet articles, of plastics.
- Subheading 3924.10: Tableware and kitchenware.
- Tax:
- Basic Duty: 3.4%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional 30% duty.
- Total Tax: 33.4%
4. 4419.90.91.00 – Wood Tableware & Kitchenware
- Chapter 44: Wood and articles of wood; wood charcoal.
- Heading 4419: Tableware and kitchenware of wood.
- Subheading 4419.90: Other.
- Tax:
- Basic Duty: 3.2%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional 30% duty.
- Total Tax: 40.7%
5. 4421.91.88.00 – Bamboo Articles (Canoe Paddles)
- Chapter 44: Wood and articles of wood; wood charcoal.
- Heading 4421: Other articles of wood.
- Subheading 4421.91: Of bamboo.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional 30% duty.
- Total Tax: 30.0%
6. 4421.91.98.80 – Bamboo Articles (Other)
- Chapter 44: Wood and articles of wood; wood charcoal.
- Heading 4421: Other articles of wood.
- Subheading 4421.91: Of bamboo.
- Tax:
- Basic Duty: 3.3%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional 30% duty.
- Total Tax: 58.3%
Important Considerations & Recommendations:
- Material Composition: Crucially, verify the exact material composition of each item in your set. The HS code is highly dependent on the primary material. If an item is a mixture of materials (e.g., stainless steel handle with a plastic body), you may need to consult with a customs broker to determine the correct classification.
- Single vs. Multiple Codes: If your set contains items made of different materials, you may need to declare them separately under different HS codes.
- Valuation: The declared value (single price) of each item is important for calculating duties.
- Post-April 2, 2025 Duties: Be aware of the significant duty increases scheduled for April 2, 2025, particularly for steel and aluminum products.
- Certifications: Depending on the intended use of the kitchenware (e.g., food contact), you may need to provide certifications such as FDA compliance or LFGB certification.
- Customs Broker: I strongly recommend consulting with a licensed customs broker in China. They can provide expert guidance on HS code classification, duty rates, and import regulations specific to your products and destination country. They can also help you navigate any potential compliance requirements.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with a qualified customs broker for accurate and up-to-date information.