Wood Tableware
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9403608040 | 35.0% | CN | US | Official Doc |
| 4419909100 | 20.7% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4419901100 | 15.3% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 9403409040 | 35.0% | CN | US | Official Doc |
AI Analysis
πΏ Wood Tableware (Wooden Cutlery & Kitchen Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategicιε
³ Strategies for Wooden Goods
π I. Product Definition & Classification: Do You Really Understand "Wood Tableware"?
Wood tableware is not a single uniform category. In international trade, it is strictly divided based on function, material composition, and specific use. Misclassification here leads to drastic tariff differences (ranging from 15.3% to 38.3%) due to Section 301 and IEEPA penalties.
Key Categories: 1. Direct-Use Cutlery/Kitchen Tools: Items designed for direct contact with food (spoons, forks, chopsticks, serving bowls). 2. Furniture/Fixtures: Structural items that hold tableware or serve as furniture (stands, racks, kitchen cabinets).
β οΈ Critical Distinction Point:
- If the item is used to eat from or serve food directly β Likely Chapter 44 (Wooden Articles).
- If the item is a stand, rack, or shelf holding other items β Likely Chapter 94 (Furniture) or Chapter 44 (Other wooden articles depending on design).
- Note: Even "stands" can sometimes be classified under Chapter 44 if they are considered simple wooden articles, but many fall under 9403 if considered furniture.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the exact HS Codes for "Wood Tableware" and related wooden items. Each code carries a different tax burden.
| HS Code | Product Description (Summary) | Total Tax Rate | Tax Composition Breakdown |
|---|---|---|---|
| 4419.90.11.00 | Wooden Tableware (Stands/Utensils) | 15.3% | Base: 5.3% + Sec 301: 0% + IEEPA: 10% |
| 4419.90.91.00 | Wooden Tableware & Kitchen Utensils | 20.7% | Base: 3.2% + Sec 301: 7.5% + IEEPA: 10% |
| 4421.91.98.80 | Other Wooden Article Table Stands | 38.3% | Base: 3.3% + Sec 301: 25% + IEEPA: 10% |
| 4421.99.98.80 | Other Wooden Article Table Stands | 38.3% | Base: 3.3% + Sec 301: 25% + IEEPA: 10% |
| 9403.60.80.40 | Wooden Furniture Class Table Stands | 35.0% | Base: 0.0% + Sec 301: 25% + IEEPA: 10% |
| 9403.40.90.40 | Kitchen Wooden Furniture Table Stands | 35.0% | Base: 0.0% + Sec 301: 25% + IEEPA: 10% |
π Key Insight:
- Lowest Tax (15.3%): Only available for HS 4419.90.11.00 ("Wooden Tableware (Stands)"). Note: Despite the name "Stands" in some translations, this code is historically for cutlery/tableware sets in specific contexts. Verify with local customs if your product is actual cutlery. - Highest Tax (38.3%): Applies to "Other Wooden Article Table Stands" under Chapter 44 (4421.xx) and Chapter 94 (9403.xx). These are often interpreted as furniture-like racks or shelving units for tableware.
π° III. 2026 Latest Tariff Rate Detailed Analysis
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Time: 2025 Nov 10 onwards (including subsequent imports)
π― 1. 4419.90.11.00 β Wooden Tableware (Best Case Scenario)
| Item | Content |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Section 301 Duty | 0.0% (Exempt!) |
| IEEPA Surcharge | +10% (Targeted at China/HK) |
| Total Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligible? | β No (Deny De Minimis) |
| Legal Path | IEEPA:9903.01.24 β USITC:4419.90.11.00 |
π Explanation:
- This is the most favorable classification for wooden tableware.
- The 0% Section 301 duty makes it significantly cheaper than other wood products.
- Caution: This code is narrow. It must fit the legal definition of "Tableware" (cutlery, plates, bowls) precisely. If your product is a "rack" or "stand" for holding dishes, it may be reclassified to 35-38%.
π― 2. 4419.90.91.00 β Wooden Tableware & Kitchen Utensils
| Item | Content |
|---|---|
| Base Duty | 3.2% |
| Section 301 Duty | +7.5% |
| IEEPA Surcharge | +10% |
| Total Rate | 20.7% |
| Tax Calculation | CIF Value Γ 20.7% |
| De Minimis Eligible? | β No |
| Legal Path | IEEPA:9903.01.24 β USITC:4419.90.91.00 β FOOTNOTE:9903.70.01 |
π Explanation:
- Covers general wooden kitchen utensils (spatulas, spoons, cutting boards).
- Higher than4419.90.11.00due to the 7.5% Section 301 add-on.
- Common for bulk wooden kitchen tools.
π― 3. 4421.91.98.80 & 4421.99.98.80 β Other Wooden Table Stands
| Item | Content |
|---|---|
| Base Duty | 3.3% |
| Section 301 Duty | +25% (High Penalty!) |
| IEEPA Surcharge | +10% |
| Total Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Eligible? | β No |
π Explanation:
- These codes apply if your "tableware" is interpreted as a stand, rack, or holder that is not primarily "cutlery."
- The 25% Section 301 duty is punitive.
- Example: A complex wooden rack holding plates and bowls might fall here.
π― 4. 9403.60.80.40 & 9403.40.90.40 β Wooden Furniture Table Stands
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligible? | β No |
π Explanation:
- Chapter 94 is for Furniture. If your wooden item is considered a piece of furniture (e.g., a large kitchen island with storage, or a dedicated buffet table), it falls here.
- Even though base duty is 0%, the 25% Section 301 keeps the total high at 35%.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Essential Documentation Checklist
| Document | Required? | Description |
|---|---|---|
| β Product Specs | βοΈ | Detailed description: Is it cutlery? A rack? A cabinet? Material (Solid Wood vs. Plywood). |
| β High-Res Photos | βοΈ | Show usage context. A spoon next to food vs. a spoon in a rack. |
| β Material Composition | βοΈ | Specify if lacquered, painted, or raw wood. |
| β Commercial Invoice | βοΈ | Must clearly state "Wooden Tableware" or "Wooden Kitchen Utensils". Avoid vague terms like "Wooden Item." |
| β Bill of Lading | βοΈ | Ensure no mismatched descriptions. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Define Function, Not Just Form! Cutlery is 15-20%, Furniture is 35-38%!"
| Scenario | Correct Classification | Wrong Classification | Consequence |
|---|---|---|---|
| Spoons, Forks, Chopsticks | 4419.90.11.00 or 4419.90.91.00 |
9403.xx (Furniture) |
Underpayment Penalty if wrongly claimed as furniture (0% base), but more likely misclassification fine if caught. |
| Tabletop Rack for Plates | 4421.99.98.80 or 9403.60.80.40 |
4419.90.11.00 |
Overpayment Risk: You paid 15.3% but owed 35-38%. Wait, no! If you declare 15.3% but it's actually 35%, you face Undervaluation/Underreporting penalties. |
| Complex Wooden Buffet Table | 9403.60.80.40 |
4419.90.91.00 |
Underpayment Penalty: Base duty 0% vs 3.2% + extra Sec 301. |
π Pro Tip:
- If your product is a stand/rack, argue that it is an "accessory" or "article" under 4421 if it doesn't meet the legal definition of "Furniture" (fixed, structural). However, note that 4421 still has 25% Sec 301.
- Best Case: Try to classify simple utensils under 4419.90.11.00 (15.3%) by emphasizing they are "Tableware" used for eating/serving, not storage structures.
β 3. Special Cases & Exemptions
| Case | Advice |
|---|---|
| OEM Custom Wooden Spoons | Provide design drawings to prove they are "utensils," not "decorative items" (which might go to 4421). |
| Wooden Cutting Boards | Typically 4419.90.91.00 (20.7%). Not 4419.90.11.00. |
| Wooden Knife Blocks | Often classified as 4421 (38.3%) because they are "holders/stands," not direct-eating utensils. High Tax Alert! |
| Bamboo vs. Wood | Bamboo tableware is often classified similarly to wood under Chapter 44, but verify specific HS codes for bamboo products as they may differ slightly. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certifications | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 4419.90.11.00 |
15.3% | FDA (if food contact), CPSIA | High risk of reclassification to 35-38%. |
| π¨π³ China | 4419.90.11.00 |
~5-10% (Import Duty) | FSC (if exported back) | No Section 301/IEEPA. |
| πͺπΊ EU | 4419.90 |
0% (Most MFN) | FSC/PEFC (Eco-cert) | No heavy punitive tariffs. |
| π¬π§ UK | 4419.90 |
0-5% | UKCA | Post-Brexit tariffs may vary. |
| π―π΅ Japan | 4419.90 |
0-5% | JAS (Wood) | Low tariffs, strict quality checks. |
π Conclusion:
- The USA is the most expensive market for wood tableware due to Section 301 and IEEPA.
- EU/Asia offer much better tariff advantages (0-5%).
- For US imports, every percentage point matters. A move from 15.3% to 38.3% destroys profit margins.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Knife Block as "Wooden Tableware" (4419.90)
π Consequence: Customs reclassifies as "Holder/Stand" (4421 or 9403) β Tax jumps from 15.3% to 35-38%. Back taxes + penalties.
β Error 2: Using "Wooden Decor" as a generic description
π Consequence: Customs may assign a higher general duty rate or scrutinize the item, causing delays.
β Error 3: Ignoring IEEPA 10% Surcharge
π Consequence: Even if Base Duty is 0%, you still pay 25% + 10% = 35%. Many importers forget the 10% IEEPA layer.
β Correct Practice:
Use precise terminology:
- "Wooden Spoons, Forks, Chopsticks" β Aim for4419.90.11.00(15.3%).
- "Wooden Cutting Board" β4419.90.91.00(20.7%).
- "Wooden Knife Block/Rack" β4421.99.98.80(38.3%) or9403.60.80.40(35.0%).
π― VII. Conclusion: Precision Saves Money!
π― Remember the Mantra:
πΉ "Utensils = 15-20%, Holders/Racks = 35-38%. Don't mix them up!"
πΉ "IEEPA 10% is always on top. Plan for it!"
π Pro Tip:
If your wooden tableware is shipped from Vietnam, Malaysia, or Thailand, you may qualify for IEEPA Exemptions or lower Section 301 rates.
Recommendation: Apply for a Binding Ruling with US Customs and Border Protection (CBP) before shipping high-volume items.
π£ Immediate Action:
π Consult a licensed customs broker.
π¦ Provide photos of the actual product and usage instructions.
π Pre-classify your goods to avoid 35%+ surprises.
β¨ Smart Classification = Higher Profits!
πΌ Every dollar saved in duty is pure profit.
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.