Broom Accessories
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4421999870 | 38.3% | CN | US | Official Doc |
| 7326908676 | 87.9% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
Product Images
AI Analysis
π§Ή Broom Accessories & Related Items
π HS Code Reference & Clearance Guide | 2024 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: Do You Really Know "Broom Accessories"?
Broom accessories, in the context of international trade, primarily refer to the handles used for brooms, mops, paint applicators, and similar cleaning or application tools. These are typically made of metal (iron/steel), wood, or plastic. In customs classification, these items are rarely classified under "Household Articles" but rather under their material of construction or specific sub-categories within machinery or other articles.
Metal Handles: If the handle is made of iron or steel, it falls under Chapter 73 (Articles of Iron or Steel). The key distinction is whether it is a "part" of a machine (which would go to Chapter 84/85) or an "article" for household/cleaning use (Chapter 73).
Wooden Handles/Accessories: If made of wood, they fall under Chapter 44 (Wood and Articles of Wood). However, general wooden articles often fall into the "Other" category unless specifically listed.
β οΈ Key Distinction Point:
- If the item is a metal handle for a broom/mop β It is classified under 7326.90 (Other articles of iron or steel).
- If the item is a wooden handle/accessory that is not specifically listed (like gates for children/pets) β It is classified under 4421.99 (Other articles of wood).
- Do not classify broom heads (bristles) here; those are usually Chapter 96 (Brooms, Brushes). Focus here is on the structural accessories like handles.
π¦ 2. HS Code Classification Details (2024 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the specific HS Codes and their corresponding descriptions and tax implications.
| HS Code | Product Description | Material | Specific Use Case |
|---|---|---|---|
7326.90.86.76 |
Other articles of iron or steel: Other: Other: Other: Metal handles for brooms, mops, paint applicators and similar products | Iron/Steel | β Exact Match for metal broom/mop handles. |
7326.90.86.88 |
Other articles of iron or steel: Other: Other: Other: Other | Iron/Steel | β Residual Category. Use only if the item doesn't fit the specific description of 76 (e.g., non-handle metal fittings). |
4421.99.98.80 |
Other articles of wood: Other: Other: Other: Other Other | Wood | β Residual Category for wooden items. High tax rate. |
4421.99.98.70 |
Other articles of wood: Other: Other: Other: Other Gates for confining children or pets | Wood | β Irrelevant. This is for safety gates, not broom accessories. |
π Critical Note:
- For metal broom handles,7326.90.86.76is the most accurate classification.
- For wooden broom handles, since there is no specific sub-category for "wooden handles" in the provided data, they fall under the residual "Other" category4421.99.98.80.
- Avoid misclassifying metal handles under wood codes or vice versa, as this can lead to severe penalties.
π° 3. 2024 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: As per current trade regulations (2024-2026 context)
π― 1. 7326.90.86.76 ββ Metal Handles for Brooms, Mops, etc.
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301) | 25.0% (Additional Tariff for Steel/Aluminum/Copper Products) |
| Total Tax Rate | 50.0% |
| Tax Detail | Base: 0.0% + Surtax: 25.0% + Steel/Aluminum/Copper Surtax: 50% |
| Calculation | CIF Value Γ 50% |
| De Minimis Exemption | β Not Eligible (High tariff rate usually excludes Section 321 de minimis benefits) |
| Legal Basis | 7326.90.86.76 β Steel/Aluminum/Copper Surtax: 50% |
π Explanation:
- Although the base tariff is 0%, the 50% surtax for steel products significantly increases the cost.
- This 50% is a cumulative surtax applied on top of other potential tariffs.
- Total Effective Rate: 50%. This is a high-cost item for importers from China.
π― 2. 7326.90.86.88 ββ Other Articles of Iron or Steel (Residual)
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Surtax (Section 301) | 25.0% |
| Steel/Aluminum/Copper Surtax | 50% |
| Total Tax Rate | 77.9% |
| Tax Detail | Base: 2.9% + Surtax: 25.0% + Steel/Aluminum/Copper Surtax: 50% |
| Calculation | CIF Value Γ 77.9% |
π Warning:
- If you misclassify metal handles under7326.90.86.88(Other), you pay 77.9% instead of 50%.
- Always use7326.90.86.76for broom/mop handles to save 27.9% in tariffs.
π― 3. 4421.99.98.80 ββ Other Articles of Wood (Residual)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Surtax (Section 301) | 25.0% |
| Total Tax Rate | 28.3% |
| Tax Detail | Base: 3.3% + Surtax: 25.0% |
| Calculation | CIF Value Γ 28.3% |
π Note:
- Wooden broom handles are taxed at 28.3%.
- Compare this with metal handles (50%). If possible, switching to wooden handles might reduce tariff costs, but consider quality and market demand.
π― 4. 4421.99.98.70 ββ Gates for Confining Children or Pets
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax | 0.0% |
| Total Tax Rate | 0.0% |
π Irrelevant:
- This code is for safety gates, not broom accessories.
- Do not use this code for broom parts unless you are actually importing safety gates. Misclassification leads to severe penalties.
π οΈ 4. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Preparation Checklist (All Documents Required)
| Document | Mandatory | Explanation |
|---|---|---|
| β Product Specifications | βοΈ | Must clearly state material (e.g., "Steel Handle, 30cm, Diameter 1.5cm"). |
| β Material Declaration | βοΈ | Explicitly state "Iron/Steel" or "Wood". Crucial for correct HS Code. |
| β Product Photos | βοΈ | Show the item without bristles/broom heads to prove it's a handle/accessory. |
| β Commercial Invoice | βοΈ | Description must match HS Code (e.g., "Metal Handle for Broom"). |
| β Packing List | βοΈ | Separate metal and wooden parts if shipped together to avoid confusion. |
β 2. Declaration Tips (Key Mantras)
π₯ βMaterial First, Specific Description, Avoid Residual Codes!β
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Metal Broom Handle | 7326.90.86.76 (Metal handles...) |
7326.90.86.88 (Other) β +27.9% Tax |
| Wooden Broom Handle | 4421.99.98.80 (Other wood articles) |
4421.99.98.70 (Safety Gates) β Fraud Risk |
| Complete Broom (Head+Handle) | Split if possible, or declare as composite | Declare as "Broom" β May fall under Chapter 96 (Different Taxes) |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Wood handle with Metal ferrule) | Classify based on the essential character. If metal is minor, use Wood code. If metal is structural, use Steel code. |
| OEM Custom Handles | Provide design specs to prove they are "handles for brooms/mops" to qualify for 7326.90.86.76. |
| Paint Applicator Handles | Also qualify for 7326.90.86.76. Same tax rate as broom handles. |
π 5. Global Market Clearance Comparison (2024 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ US | 7326.90.86.76 |
50% | None | High tariff due to steel surtax. |
| πͺπΊ EU | 7326.90.98 |
~2.7% | CE (if applicable) | Lower tariff than US. |
| π¨π³ China | 7326.90.90 |
0% | None | Zero tariff for imports into China. |
| π¬π§ UK | 7326.90.98 |
~2.7% | UKCA | Post-Brexit rules apply. |
π Conclusion:
- US Market: High tariff (50%) for metal broom handles. Consider wooden alternatives (28.3%) if feasible.
- EU/UK: Lower tariffs (~2.7%), making metal handles more competitive.
π 6. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
β Mistake 1: Classifying metal handles under 7326.90.86.88 (Other)
π Consequence: Pay 77.9% tax instead of 50%. Loss of 27.9% profit!
β Mistake 2: Using 4421.99.98.70 (Safety Gates) for wooden broom handles
π Consequence: Customs Fraud. Severe penalties, seizure of goods.
β Mistake 3: Not specifying "Handle" in the description
π Consequence: Customs may classify as "Miscellaneous Iron Articles" or "Brooms" (Ch 96), leading to delays and re-evaluation.
β Mistake 4: Mixing metal and wooden parts in one HS Code
π Consequence: Customs may reject the declaration or require splitting the shipment.
β Correct Approach:
"Metal Handle for Broom/Mop, 30cm Length, Galvanized Steel, Model XYZ"
β Use7326.90.86.76β 50% Tax.
π― 7. Conclusion: Professional Declaration, Cost Reduction, Efficiency!
π― Remember the Mantra:
πΉ βMetal Handle: 7326.86.76 (50%). Wood Handle: 4421.99.80 (28.3%). Safety Gates: 4421.99.70 (0%).β
πΉ βDonβt misuse residual codes! Precision saves 27.9%!β
π Tips:
- If you are importing wooden handles, consider sourcing from non-China origins (e.g., Vietnam, Thailand) to avoid Section 301 surtaxes if possible.
- For metal handles, the 50% tax is unavoidable for China-origin steel products. Factor this into your pricing strategy.
- Pre-clearance ruling: Request an HS Code pre-ruling from US Customs for large volumes to ensure compliance.
π£ Immediate Action:
π Consult a licensed customs broker + Provide product samples + Verify HS Code
π Ensure smooth clearance, avoid penalties, and maximize your profit margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every cent counts in international trade!
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.