Bowl and Spoon
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924102000 | 24.0% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 7323999030 | 88.4% | CN | US | Official Doc |
| 7323930060 | 62.0% | CN | US | Official Doc |
| 6911108010 | 38.3% | CN | US | Official Doc |
| 6911103510 | 43.5% | CN | US | Official Doc |
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AI Analysis
π₯£ Bowl and Spoon (Bowls & Spoons)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
π I. Product Definition and Classification: Do You Really Understand "Bowls and Spoons"?
Bowls and spoons are essential daily use items, categorized under tableware and kitchen utensils. In international trade, their classification depends heavily on material composition and specific usage scenarios. Misclassification often leads to significant tariff discrepancies (from 13.4% to 88.4%).
β οΈ Key Distinction Points:
- Plastic: Generally falls under Chapter 39; tariffs vary based on specific sub-headings and material thickness/form. - Metal (Iron/Steel): Falls under Chapter 73; highly sensitive to "Section 301" and "122 Section" tariffs. - Ceramic/China: Falls under Chapter 69; high base tariffs combined with additional duties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the authoritative breakdown for "Bowls and Spoons":
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
3924.10.20.00 |
Plastic or non-metallic bowls/spoons, categorized as tableware | General plastic tableware | Plastic / Non-metal |
3924.10.40.00 |
Plastic bowls/spoons, conforming to tableware use | Specific plastic tableware item | Plastic |
7323.99.90.30 |
Iron or steel bowls/spoons, suitable for food-contact kitchen goods | Metal kitchen utensils | Iron / Steel |
7323.93.00.60 |
Stainless steel or metal bowls/spoons, belonging to kitchen utensils | Premium metal tableware | Stainless Steel / Metal |
6911.10.80.10 |
Ceramic bowls/spoons, conforming to tableware and kitchen goods use | General ceramic tableware | Ceramic |
6911.10.35.10 |
Porcelain bowls/spoons, categorized as tableware | High-grade porcelain tableware | Porcelain |
π Key Reminder:
- Plastic items have the lowest total tax burden among the listed options. - Metal items (Steel/Iron) face the highest total tax burden due to layered additional tariffs. - Ceramic vs. Porcelain: While similar, they are split into different HS codes with distinct base rates (20.8% vs 26.0%).
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN) (Inferred from tariff structure)
β Effective Date: Current (Includes subsequent imports)
π― 1. 3924.10.20.00 β Plastic or Non-Metallic Bowls/Spoons
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Surtax (Section 301/Other) | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value Γ 24% |
| De Minimis Eligibility | β No (High tax rate usually excludes de minimis benefits for this category) |
| Legal Basis Path | Chapter 39 β 3924.10.20.00 β Base: 6.5% + Surtax: 7.5% + Sec 122: 10% |
π Explanation:
- This is the most cost-effective option for plastic tableware. - The total burden is moderate compared to metal or ceramic.
π― 2. 3924.10.40.00 β Plastic Bowls/Spoons (Tableware Use)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Surtax | 0.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Chapter 39 β 3924.10.40.00 β Base: 3.4% + Surtax: 0% + Sec 122: 10% |
π Critical Insight:
- Lowest Total Tax: At 13.4%, this is the cheapest classification for imported tableware. - Why 0% Surtax?: This specific sub-heading appears to be exempt from the standard "Surtax" (likely Section 301), retaining only the Base + Section 122 tariffs. - Strategy: If your plastic bowls/spoons fit this description, prioritize this HS Code to save 10.6% compared to the other plastic code.
π― 3. 7323.99.90.30 β Iron or Steel Bowls/Spoons
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Surtax | 25.0% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Surtax | +50% |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value Γ 88.4% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Chapter 73 β 7323.99.90.30 β Base: 3.4% + Surtax: 25% + Sec 122: 10% + Steel Surtax: 50% |
π Warning:
- Extremely High Tariff: Nearly 90% tax burden. - Compound Taxes: The "Steel, Aluminum, Copper Products Surtax" (50%) applies on top of other surtaxes. - Advice: Avoid importing iron/steel tableware from China unless absolutely necessary due to profitability erosion.
π― 4. 7323.93.00.60 β Stainless Steel Bowls/Spoons
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| Surtax | 0.0% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Surtax | +50% |
| Total Tax Rate | 62.0% |
| Tax Calculation | CIF Value Γ 62.0% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Chapter 73 β 7323.93.00.60 β Base: 2.0% + Surtax: 0% + Sec 122: 10% + Steel Surtax: 50% |
π Comparison:
- Better than iron/steel (7323.99.90.30) because it avoids the 25% general surtax. - However, the 50% Steel Surtax still makes it prohibitively expensive for mass market.
π― 5. 6911.10.80.10 β Ceramic Bowls/Spoons
| Item | Content |
|---|---|
| Base Tariff | 20.8% |
| Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Chapter 69 β 6911.10.80.10 β Base: 20.8% + Surtax: 7.5% + Sec 122: 10% |
π Note:
- Moderate-high cost. The base tariff is already high (20.8%). - No "Steel Surtax" applies, but the cumulative effect is still significant.
π― 6. 6911.10.35.10 β Porcelain Bowls/Spoons
| Item | Content |
|---|---|
| Base Tariff | 26.0% |
| Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 43.5% |
| Tax Calculation | CIF Value Γ 43.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Chapter 69 β 6911.10.35.10 β Base: 26.0% + Surtax: 7.5% + Sec 122: 10% |
π Note:
- Highest base tariff among ceramics (26.0%). - Total tax is higher than general ceramic (38.3%) due to the higher base.
π οΈ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
β 1. Preparation Material Checklist (Non-negotiable)
| Material | Required | Description |
|---|---|---|
| β Product Specifications | βοΈ | Material composition (e.g., "100% Polypropylene"), dimensions, weight |
| β Material Declaration | βοΈ | Explicitly state "Plastic," "Stainless Steel," or "Porcelain" |
| β Product Photos | βοΈ | Clear images of the bowl/spoon, showing no metallic coating (if plastic) |
| β Commercial Invoice | βοΈ | Description must match HS Code (e.g., "Plastic Tableware" not just "Kitchenware") |
| β Packing List | βοΈ | Show unit composition to prevent "kit" misclassification |
β 2. Declaration Techniques (Key Mantra)
π₯ "Material First, Code Right, Tax Rate Down!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Bowls | 3924.10.40.00 (If applicable) |
Using 3924.10.20.00 β Pays 10.6% more |
| Stainless Steel | 7323.93.00.60 |
Using 7323.99.90.30 β Pays 26.4% more |
| Ceramic | 6911.10.80.10 |
Vague "Kitchen Utensils" β Leads to audit/penalty |
| Porcelain | 6911.10.35.10 |
Labeling as "Ceramic" β Wrong base rate (26% vs 20.8%) |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If a spoon is plastic handle + metal head, classify as Metal (Chapter 73) β High Tax Risk |
| Set Items | If sold as a "Set," classify based on the essential character (usually the bowl or the metal component) |
| Food Contact | Ensure FDA compliance documents are ready; while not a tariff issue, non-compliance causes customs hold |
| Origin Marking | Clearly mark "Made in China" to avoid disputes on Section 122 applicability |
π V. Global Major Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tax (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 (Plastic) |
13.4% | FDA + Prop 65 (if applicable) | Lowest tariff for plastic |
| πΊπΈ USA | 7323.99.90.30 (Steel) |
88.4% | FDA | Extremely High; avoid if possible |
| π¨π³ China | 3924.10.40.00 |
3.4% | None | Base rate only, no surtaxes |
| πͺπΊ EU | 3924.10.40.00 |
4.2% | LFGB / EC 1935/2004 | No Section 122 or 301 surtaxes |
| π¬π§ UK | 3924.10.40.00 |
4.0% | UKCA / FSA | Post-Brexit alignment with EU mostly |
π Conclusion:
- Plastic tableware (3924.10.40.00) is the most tariff-efficient for US import, especially compared to metal. - Steel/Iron tableware faces punitive tariffs in the US due to layered surtaxes. - EU/UK markets are far more favorable for all materials, with no "Section 122" or "301" equivalents.
π VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
β Error 1: Classifying Stainless Steel as General Metal (7323.99.90.30) when it should be 7323.93.00.60
π Consequence: Paying 26.4% extra tax (62% vs 88.4%? No, wait: 62% is lower than 88.4%. So misclassifying Stainless Steel as General Steel is more expensive. Correct is 7323.93.00.60 for Stainless.
Correction: If you have Stainless Steel, use 7323.93.00.60 (62%). If you use 7323.99.90.30 (88.4%), you pay 26.4% more.
β Error 2: Classifying Plastic under 3924.10.20.00 when 3924.10.40.00 is applicable
π Consequence: Paying 10.6% more tax (24% vs 13.4%).
Advice: Verify if your plastic items fit the specific description of 3924.10.40.00 to save money.
β Error 3: Vague Description "Kitchenware"
π Consequence: Customs may assign a higher default rate or demand additional verification.
Correct: Use "Plastic Bowl and Spoon Set" or "Stainless Steel Teaspoon."
β Correct Practice:
"Plastic Tableware: Bowls and Spoons, Material: Polypropylene, Use: Food Service, HS: 3924.10.40.00"
π― VII. Conclusion: Professional Declaration, Save Costs, Increase Profits!
π― Remember the Mantra:
πΉ "Plastic Check: 40 vs 20, Save 10 Points!"
πΉ "Steel Avoid: 88% is Death, 62% is Pain, Plastic is Gain!"
πΉ "HS Code Determines Life, Tax Rate Differs by 75 Points, Wrong Declaration Costs You Thousands!"
π Small Tips:
If your products are originated from Vietnam, Thailand, or Malaysia, you may avoid Section 122 and Section 301 surtaxes, reducing taxes to Base Rates Only (e.g., Plastic: 3.4% in US).
Recommend Advance Ruling if you are unsure about the specific plastic sub-heading.
π£ Immediate Action:
π Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
π Let your tableware clear customs smoothly, export efficiently, and double profits!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every cent of your cost deserves to be calculated precisely!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.