Food Cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924901050 | 13.3% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 7323999030 | 88.4% | CN | US | Official Doc |
| 6911900050 | 22.9% | CN | US | Official Doc |
| 6911108090 | 38.3% | CN | US | Official Doc |
Product Images
AI Analysis
π½οΈ Food Cover (Table Centerpiece, Table Runner, Placemat & Similar Household Furniture/Decor)
π HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Pro-Level Import Strategy
π One, Product Definition & Classification: What Exactly Is a "Food Cover"?
A Food Cover is a decorative or functional tableware accessory used to protect food during serving, often placed over dishes, bowls, or centerpieces. It can serve both aesthetic and practical purposes β keeping food warm, preventing spills, or enhancing the visual appeal of a dining table.
In international trade, it is classified based on material, design, and intended use. It may fall under: - Table centerpieces / table runners / placemats (decorative home furnishings) - Kitchenware / tableware (functional food-contact items) - Kitchen tools with food-safe materials (e.g., metal, ceramic, plastic)
β οΈ Critical Determination Point:
- If it's primarily decorative and not designed for direct food contact, it falls under furniture/home decor.
- If it's designed for food contact, made of food-safe materials, and used in kitchens or dining areas, itβs treated as kitchenware/tableware.
π¦ Two, HS Code Classification Breakdown (2026 Official Tariff Matrix)
| HS Code | Product Description | Material & Use Case | Key Classification Reason |
|---|---|---|---|
3924.90.10.50 |
Food cover as a table centerpiece, table runner, placemat, or similar household furniture/decoration | Plastic, non-food-contact focus, decorative use | Belongs to non-food-contact home decor; fits "other household furniture" category |
3924.10.40.00 |
Food cover as plastic tableware or kitchenware, used for food service | Plastic, designed for direct food contact, functional kitchen use | Matches plastic kitchenware under HS 3924.10.40.00 |
7323.99.90.30 |
Food cover made of iron or steel, used in food-related kitchen settings | Metal (iron/steel), food-safe, functional design | Classified under other steel articles for kitchen use |
6911.90.00.50 |
Food cover made of ceramic, used as kitchenware or household item | Ceramic, non-metal, decorative + functional use | Matches other ceramic household items |
6911.10.80.90 |
Food cover as tableware, kitchenware, or other household goods | Ceramic, but not standard tableware; more decorative or hybrid | Falls under other ceramic tableware & kitchenware |
π Key Insight:
The same product (a food cover) can be classified differently depending on material and intended function.
Always verify whether it's decorative only or designed for food contact.
π° Three, 2026 Updated Tariff & Duty Breakdown (Includingιε Taxes & Legal Triggers)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (including subsequent imports)
π― 1. 3924.90.10.50 β Plastic Table Centerpiece / Decorative Placemat
| Item | Detail |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (China-specific) | 10% |
| Total Effective Duty | 13.3% |
| Tax Calculation | CIF Value Γ 13.3% |
| De Minimis Threshold | β Yes (5% threshold applies) |
| Legal Basis Path | USITC:3924.90.10.50 β Section 122:10% β US Tariff Schedule |
π Explanation:
- This code applies to plastic decorative items used on tables (e.g., covers for centerpieces).
- No Section 301 (USITC) tariff applies because itβs not a high-tech or industrial product.
- Section 122 (10%) is triggered due to China origin and non-essential consumer goods.
- De minimis (5%) allows small shipments (under $800) to avoid full duty.
π― 2. 3924.10.40.00 β Plastic Food Cover as Kitchenware/Tableware
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (China-specific) | 10% |
| Total Effective Duty | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Threshold | β Yes (5%) |
| Legal Basis Path | USITC:3924.10.40.00 β Section 122:10% β US Tariff Schedule |
π Explanation:
- This applies when the plastic food cover is designed for food contact (e.g., covers for bowls, serving dishes).
- Even if decorative, if it touches food, itβs treated as kitchenware.
- No Section 301 tariff β not a targeted tech product.
- 10% Section 122 tariff applies due to China origin.
π― 3. 7323.99.90.30 β Iron/Steel Food Cover (Kitchen Use)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301) | 25.0% |
| Section 122 Tariff (China-specific) | 10% |
| Steel/Aluminum/Copper Additional Tariff | 50% (under Section 301) |
| Total Effective Duty | 88.4% |
| Tax Calculation | CIF Value Γ 88.4% |
| De Minimis Threshold | β No (denied) |
| Legal Basis Path | USITC:7323.99.90.30 β Section 301:25% β Steel/Aluminum/Copper:50% β Section 122:10% |
π Explanation:
- This is a high-risk category.
- Steel/iron food covers are subject to multiple tariffs:
- 25% Section 301 (China-specific trade action)
- 50% on steel/aluminum/copper (from US Trade Act 301)
- 10% Section 122 (China-specific)
- Total = 88.4% β extremely high.
- De minimis not applicable β even small shipments face full duty.
π― 4. 6911.90.00.50 β Ceramic Food Cover (Kitchenware / Household Use)
| Item | Detail |
|---|---|
| Base Tariff | 5.4% |
| Additional Tariff (Section 301) | 7.5% |
| Section 122 Tariff (China-specific) | 10% |
| Total Effective Duty | 22.9% |
| Tax Calculation | CIF Value Γ 22.9% |
| De Minimis Threshold | β Yes (5%) |
| Legal Basis Path | USITC:6911.90.00.50 β Section 301:7.5% β Section 122:10% |
π Explanation:
- Applies to ceramic food covers used in kitchens or as decorative table items.
- Section 301 tariff (7.5%) applies due to China origin and non-essential consumer goods.
- 10% Section 122 adds further burden.
- De minimis applies β small orders can still avoid duty.
π― 5. 6911.10.80.90 β Ceramic Tableware / Kitchenware (General Use)
| Item | Detail |
|---|---|
| Base Tariff | 20.8% |
| Additional Tariff (Section 301) | 7.5% |
| Section 122 Tariff (China-specific) | 10% |
| Total Effective Duty | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Threshold | β No |
| Legal Basis Path | USITC:6911.10.80.90 β Section 301:7.5% β Section 122:10% β Base:20.8% |
π Explanation:
- Highest tariff rate among all options.
- Applies when the ceramic food cover is classified as general tableware or kitchenware.
- Base tariff is already 20.8% β unusually high for ceramics.
- 7.5% Section 301 + 10% Section 122 β 38.3% total.
- No de minimis β even small shipments are fully taxed.
π οΈ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Required Documentation (Must-Have)
| Document | Required | Notes |
|---|---|---|
| β Product Specifications | βοΈ | Include material, dimensions, food contact design |
| β Product Photos (with label) | βοΈ | Show material, design, and intended use |
| β Commercial Invoice | βοΈ | Clearly state βFood Cover β [Material] β [Use Case]β |
| β Certificate of Origin (CO) | βοΈ | If not from China, may reduce tariffs |
| β Third-Party Test Report | βοΈ | FDA, LFGB, RoHS (if applicable) |
| β Packing List | βοΈ | Show if items are sold as sets or standalone |
| β Declaration of Use | βοΈ | βFor decorative useβ vs. βFor food contactβ β critical for classification |
β 2.η³ζ₯ζε·§οΌKey RulesοΌ
π₯ "Material Matters, Use Defines, Label Right, Duty Drops!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Plastic cover, no food contact, decorative | 3924.90.10.50 |
Misreported as 3924.10.40.00 β higher duty |
| Plastic cover, food contact, functional | 3924.10.40.00 |
Reported as 3924.90.10.50 β risk of penalty |
| Iron/steel cover, functional kitchen use | 7323.99.90.30 |
Avoid this β 88.4% duty! |
| Ceramic cover, decorative only | 6911.90.00.50 |
Donβt use 6911.10.80.90 unless it's standard tableware |
| Ceramic cover, functional kitchen use | 6911.10.80.90 |
Use only if itβs clearly tableware-grade |
β 3. Special Handling Scenarios
| Situation | Recommended Action |
|---|---|
| Mixed materials (e.g., ceramic base + plastic lid) | Declare based on primary material and intended use |
| Set with multiple covers (e.g., 3-piece set) | Report as one unit if sold together; avoid splitting |
| Custom-designed covers (OEM) | Provide design drawings and usage description to support classification |
| Used in restaurants/hotels | Still subject to same tariffs β no exemption |
| Gift sets with food covers | Treat as single product β donβt split into components |
π Five, Global Market Comparison (2026 Tariff Snapshot)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | Depends on material | 13.3%β88.4% | FDA, RoHS | High risk for metal/ceramic |
| π¨π³ China | 3924.10.40.00 / 6911.90.00.50 |
5% | CCC, RoHS | No extra tariffs |
| πͺπΊ EU | 3924.10.40.00 / 6911.90.00.50 |
0% (if CE) | CE, RoHS | No additional tariffs |
| π¦πΊ Australia | 3924.10.40.00 |
5% | RCM | No extra duties |
| π―π΅ Japan | 3924.10.40.00 |
0% | PSE | No extra tariffs |
π Conclusion:
- The USA is the most restrictive β especially for metal and ceramic food covers.
- China, EU, Australia, Japan are much more favorable for importers.
π Six, Common Mistakes & Risk Warnings (Avoid These!)
β Mistake 1: Using 7323.99.90.30 (steel cover) without realizing 88.4% duty
π Result: Massive cost overrun, potential seizure, or refund claims.
β Mistake 2: Misclassifying a food-contact plastic cover as 3924.90.10.50 (decorative)
π Result: Customs may reclassify β higher duty + penalties.
β Mistake 3: Not declaring intended use (food contact vs. decoration)
π Result: Misclassification risk, audit, or shipment delay.
β Mistake 4: Splitting a set into individual components
π Result: Each part taxed separately β total duty > 100%
β Correct Approach:
Use clear, accurate product descriptions:
"Ceramic Food Cover, 12-inch diameter, designed for serving bowls, food-safe, decorative kitchenware, not for microwave use"
π― Seven, Final Verdict: Smart Classification = Lower Costs!
π― Remember the Golden Rules:
πΉ "Material + Use = HS Code"
πΉ "Plastic = lower duty, Metal = disaster, Ceramic = high risk"
πΉ "De minimis applies only to plastic & some ceramics"
πΉ "Never split sets β always declare as one unit"
π Pro Tip:
If your food cover is not from China, or originates from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA or Section 122 exemptions β reduce duty to 0β5%.
π Action Step:
β Contact a licensed customs broker
β Submit product photos, specs, and usage description
β Apply for Advance Ruling (Pre-Clearance) to lock in the correct HS Code
π£ Act Now:
π Get your HS Code pre-approved
πΌ Avoid surprise tariffs, delays, and penalties
π Ensure smooth, cost-effective global shipping
β¨ Precision Classification = Profit Protection!
πΌ Your productβs success starts with the right HS Code.
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.