Egg Cup
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823610020 | 35.0% | CN | US | Official Doc |
| 4823690020 | 35.0% | CN | US | Official Doc |
| 7615105020 | 70.6% | CN | US | Official Doc |
| 7615103015 | 70.6% | CN | US | Official Doc |
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AI Analysis
π₯ Egg Tart Cups (Baking Molds & Food Containers)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π 1. Product Definition & Classification: What exactly is an "Egg Tart Cup"?
Egg tart cups are specialized baking accessories used for pastry making. In international trade, their HS Code classification depends entirely on two critical factors: Material and Form/Function.
- Paper/Cardboard Cups (Disposable): Single-use, molded paper containers.
- Aluminum Cups (Reusable): Durable metal molds, often with non-stick coatings.
β οΈ Key Distinction Point:
- If the material is Paper/Cardboard β It is a food container (Chapter 48).
- If the material is Aluminum/Metal β It is a kitchen/baking utensil (Chapter 76).
- Misclassification Risk: Declaring aluminum cups as paper products to avoid higher tariffs is a major compliance violation.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the specific HS Codes, summaries, and tax implications for Egg Tart Cups.
| HS Code | Product Summary | Material | Total Tax Rate |
|---|---|---|---|
| 4823.61.00.20 | Egg tart cups used as cups or round nested food containers; Material: Paper or Paperboard | Paper/Cardboard | 35.0% |
| 4823.69.00.20 | Egg tart cups as paper food containers; form is cup-shaped, use matches | Paper/Cardboard | 35.0% |
| 7615.10.50.20 | Egg tart cups classified as baking utensils; Material: Aluminum | Aluminum | 70.6% |
| 7615.10.30.15 | Egg tart cups as baking appliances; Material: Aluminum with non-stick coating | Aluminum + Coating | 70.6% |
π Critical Note:
- Paper vs. Metal: The tax burden differs significantly. Paper cups incur 35% total tax, while Aluminum cups incur 70.6%. - Coating Impact: For aluminum cups, the presence of a non-stick coating (HS 7615.10.30.15) does not change the total tax rate compared to plain aluminum cups (HS 7615.10.50.20), but it affects the specific sub-heading classification.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-2025 policies (Section 301, Section 122, IEEPA)
π― A. Paper/Cardboard Egg Tart Cups (HS 4823.61.00.20 / 4823.69.00.20)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (Subject to high tariffs, likely denied de minimis for Chinese origin under current enforcement). |
| Legal Basis Path | Section 301 β Section 122 β USITC:4823.61.00.20 |
π Explanation:
- Although the base tariff for paper products is often 0%, the Section 301 surcharge (25%) and Section 122 tariff (10%) are aggressively applied. - Total Effective Rate: 35%. This is significantly lower than metal alternatives but still substantial.
π― B. Aluminum Egg Tart Cups (HS 7615.10.50.20 / 7615.10.30.15)
| Item | Detail |
|---|---|
| Base Tariff | 3.1% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Steel/Aluminum/Copper Surtax | +50.0% |
| Total Tax Rate | 70.6% |
| Tax Calculation | CIF Value Γ 70.6% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 301 β Section 122 β IEEPA Steel/Aluminum Clause β USITC:7615.10.xx.xx |
π Critical Warning:
- Aluminum products are heavily penalized under US trade policy. - The 50% surcharge for "Steel, Aluminum, Copper Products" is the dominant cost driver. - Total Effective Rate: 70.6%. This makes aluminum egg tart cups extremely expensive to import from China.
π οΈ 4. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
β 1. Documentation Checklist (Non-negotiable)
| Document | Mandatory? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state material (e.g., "100% Recycled Paper" or "Food-Grade Aluminum"). |
| β Material Composition Certificate | βοΈ | Critical to distinguish between Paper (Ch 48) and Metal (Ch 76). |
| β Product Photos (Clear) | βοΈ | Show texture, thickness, and any non-stick coating. |
| β Commercial Invoice | βοΈ | Clearly describe as "Paper Baking Cups" or "Aluminum Baking Molds." Avoid vague terms like "Kitchenware." |
| β Packing List | βοΈ | Ensure weight and volume match the declared HS Code logic. |
| β Coating Details (if Aluminum) | βοΈ | For HS 7615.10.30.15, provide evidence of non-stick treatment to justify the specific sub-code. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Material Dictates Code, Code Dictates Cost!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Paper Cups | HS 4823.61.00.20 or 4823.69.00.20 | Declare as "Metal Baking Tray" | Penalty + Back Taxes + Delay |
| Aluminum Cups | HS 7615.10.50.20 or 7615.10.30.15 | Declare as "Paper Cup" to save tax | Seizure + Fraud Investigation |
| Mixed Orders | Split HS Codes | Mixed description on one line | Customs Audits the entire shipment |
β 3. Special Handling
| Scenario | Recommendation |
|---|---|
| Non-Stick Aluminum Cups | Ensure the invoice mentions "Non-Stick Coated Aluminum Baking Mold" to align with 7615.10.30.15. |
| Nested Cups | If paper cups are nested, use 4823.61.00.20 ("round nested food containers"). |
| Single-Use vs. Reusable | Reusability doesn't change the material-based HS code, but it helps argue for "utensil" status for aluminum. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Total Tax (China Origin) | Remarks |
|---|---|---|---|
| πΊπΈ USA | 4823.61.00.20 (Paper) 7615.10.50.20 (Aluminum) |
35.0% (Paper) 70.6% (Aluminum) |
High Section 301 & 122 tariffs. |
| π¨π³ China | 4823.61.00.20 |
5.0% - 10% | Standard import duty, no US surcharges. |
| πͺπΊ EU | 4823.61.00.90 (Paper) |
6.5% | Lower tariffs, CE/RoHS may apply for coatings. |
| π¬π§ UK | 4823.61.00.00 |
6.5% | Post-Brexit rules apply. |
π Conclusion:
- USA is the highest-cost market due to layered surcharges. - Paper cups are more tariff-friendly than aluminum cups in the US. - If exporting to the US, paper-based egg tart cups offer a significant cost advantage (35%) over aluminum (70.6%).
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring Aluminum Cups as "Paper Cups"
π Consequence: Customs inspection reveals metal content β Confiscation + Heavy Fines.
β Error 2: Ignoring Section 122 Tariff
π Consequence: Underestimating costs by 10% on Paper Cups.
β Error 3: Not specifying "Non-Stick" for Aluminum
π Consequence: If declared as 7615.10.50.20 (plain) but actually coated, it may lead to classification disputes, though tax rate is same here. Accuracy is key for compliance.
β Correct Approach:
"Paper Egg Tart Cups, 50mm, Nested, Recycled Material" β HS 4823.61.00.20
"Aluminum Egg Tart Molds, Non-Stick Coating, Reusable" β HS 7615.10.30.15
π― 7. Conclusion: Professional Declaration, Cost Savings!
π― Remember:
πΉ "Material First: Paper is 35%, Aluminum is 70.6%!"
πΉ "No De Minimis for China: Plan your LCL/FCL accordingly!"
πΉ "Document Everything: Photos and Spec Sheets are your best friends!"
π Pro Tip:
If you are importing Aluminum egg tart cups, consider pre-purchasing or stocking up before any potential tariff hikes, or explore supplemental countries (e.g., Vietnam, Malaysia) if available, to mitigate the 70.6% US tariff burden.
π£ Immediate Action:
π Verify material composition with your supplier.
π Prepare spec sheets highlighting "Paper" or "Aluminum + Coating".
π Accurate HS Code = Accurate Cost = Smooth Clearance!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every percentage point matters in 2026 tariffs!
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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.