Wood Trays
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4419909100 | 20.7% | CN | US | Official Doc |
| 4419901100 | 15.3% | CN | US | Official Doc |
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AI Analysis
πͺ΅ Wood Trays (Tableware and Kitchenware, of Wood)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π 1. Product Definition and Classification: What Exactly Are "Wood Trays"?
Wood trays, falling under the category of Tableware and Kitchenware of Wood, are versatile items used for serving food, displaying goods, or general household organization. In international trade, these items are not treated as a single homogeneous group but are strictly divided based on their specific form and function.
Two Primary Categories: * General Tableware/Kitchenware (Other): This includes trays that do not fit into specific sub-categories like forks or spoons. These are often serving trays, decorative trays, or multi-purpose wooden holders. * Specific Utensils (Forks and Spoons): If the wooden item is specifically designed for eating (e.g., wooden spoons for cooking or wooden sporks), it falls into a distinct sub-category with different tariff implications.
β οΈ Key Distinction Point:
- If the item is a flat or shaped container/dish for serving or holding items β It is classified as "Other" tableware.
- If the item is a cutlery utensil (specifically forks or spoons) β It is classified as "Forks and spoons".
- Note: "Trays" specifically refer to the "Other" category unless they are hybrid tools, which is rare.
π¦ 2. HS Code Classification Details (2026 Official Tariff Correlation)
Based on the provided data, wooden trays fall strictly under HS Code 4419.90 (Tableware and kitchenware, of wood: Other). The specific sub-codes depend on the precise nature of the item.
| HS Code | Product Description | Applicable Scenario | Classification Logic |
|---|---|---|---|
4419.90.91.00 |
Tableware and kitchenware, of wood: Other: Other | Standard Wood Trays, serving platters, bread boards, decorative wooden trays | β Correct for Trays. These are not forks/spoons, so they fall under "Other". |
4419.90.11.00 |
Tableware and kitchenware, of wood: Other: Forks and spoons | Wooden cooking spoons, wooden forks, sporks | β Incorrect for Trays. Only applies if the "tray" is actually a utensil for eating/cooking. |
π Critical Reminder:
- Wood Trays (serving or decorative) must be declared under4419.90.91.00.
- Do not declare trays as "Forks and Spoons" (4419.90.11.00) even if they are used in a kitchen, as this is a classification error that can lead to customs delays or penalties.
- The description "Other: Other" is the precise legal definition for general wooden tableware that isn't cutlery.
π° 3. 2026 Tariff Rate Breakdown (Detailed Tax Analysis)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates apply (subject to Trade War adjustments)
π― 1. 4419.90.91.00 ββ Wood Trays & General Wooden Tableware ("Other: Other")
This is the correct HS Code for most wood trays.
| Item | Content |
|---|---|
| Base Tariff Rate | 3.2% (Ad Valorem) |
| Section 301 / Additional Tariff | +7.5% (Specific to this sub-category) |
| Total Tariff Rate | 10.7% |
| Tax Calculation | CIF Value Γ 10.7% |
| De Minimis Eligibility | β Not Eligible (Value must be declared; de minimis thresholds do not exempt this category from duties in the same way as some other goods, especially with additional tariffs). |
| Legal Basis Path | HTSUS: 4419.90.91.00 β Section 301 Footnote β Total: 10.7% |
π Explanation:
- The 3.2% is the standard Most Favored Nation (MFN) duty for wooden tableware.
- The 7.5% is an additional tariff imposed under U.S. trade laws (Section 301) on specific wooden articles from China.
- Total Cost Impact: For every $100 worth of wood trays, you will pay $10.70 in duties. This is a moderate-to-high duty rate compared to electronics or textiles, so accurate valuation is crucial.
π― 2. 4419.90.11.00 ββ Wooden Forks and Spoons
This code is NOT for trays, but included for comparison.
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| Additional Tariff | 0.0% |
| Total Tariff Rate | 5.3% |
| Tax Calculation | CIF Value Γ 5.3% |
π Comparison Insight:
- If you mistakenly classify a tray as cutlery (4419.90.11.00), the duty is lower (5.3% vs 10.7%).
- However, this is fraudulent misclassification. Customs audits often catch this because the physical product (a flat tray) does not match the description "forks and spoons."
- Penalty Risk: Misclassification can lead to seizure, fines, and back taxes. Always classify as4419.90.91.00for trays.
π οΈ 4. Customs Clearance Practical Advice (Risk Mitigation)
β 1. Documentation Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Wood Trays" or "Serving Platters, Wood". Do not use vague terms like "Wooden Items." |
| β Packing List | βοΈ | Detail the number of trays, weight, and material (100% wood, no mixed materials). |
| β Product Photos | βοΈ | Show the item from multiple angles to prove it is a tray, not cutlery. |
| β Material Certificate | βοΈ | Proof that the item is solid wood or wood veneer (not plastic-coated or metal-trimmed). |
| β HTS Code Declaration | βοΈ | Explicitly list 4419.90.91.00 on the invoice. |
β 2. Declaration Best Practices
π₯ Golden Rule:
"Describe by Function, Not by Impression."
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Wooden tray for serving pizza | "Wooden Pizza Serving Tray" β 4419.90.91.00 |
"Wooden Kitchen Tool" β Ambiguous, leads to inspection |
| Wooden decorative tray for jewelry | "Wooden Jewelry Tray" β 4419.90.91.00 |
"Wooden Box" β May be classified under 4420 (Wooden Boxes), wrong rate |
| Wooden spoon set | "Wooden Cooking Spoons" β 4419.90.11.00 |
"Wooden Trays" β Wrong, wrong rate, audit risk |
β 3. Special Considerations
| Issue | Handling Advice |
|---|---|
| Mixed Materials | If the tray has plastic handles or metal rivets, it may no longer be classified under Chapter 44 (Wood). It could shift to Chapter 39 (Plastics) or 73 (Metal), changing the HS Code entirely. |
| Painted/Lacquered | Wood trays with non-toxic paint are still 4419.90.91.00. Ensure the paint is food-safe and declared. |
| Kit/Bundle | If a tray comes with a cloth napkin, declare both items separately if possible. The napkin (Chapter 63) has a different rate. Bundling can complicate valuation. |
π 5. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 4419.90.91.00 |
10.7% | Includes 3.2% base + 7.5% Section 301. |
| π¨π³ China | 4419.90.91.00 |
~5-10% | Varies by trade agreement; generally lower than US. |
| πͺπΊ EU | 4419.90.00 |
0-4% | Depends on specific wood type and EU regulations (FSC certification may apply). |
| π¬π§ UK | 4419.90.00 |
0-4% | Post-Brexit tariffs may differ; check UK Global Tariff. |
π Conclusion:
The USA has the highest duty burden for wooden tableware from China. Ensure your pricing model accounts for the 10.7% total duty.
π 6. Common Errors & Pitfalls (Learn from Mistakes)
β Error 1: Declaring wood trays as "Wooden Boxes" (4420)
π Consequence: Wrong HS Code, potential under/over-payment, customs delay. Trays are tableware, not storage boxes.
β Error 2: Using "Miscellaneous Wooden Items"
π Consequence: Customs may assign a default high duty rate or request extensive documentation, causing delays.
β Error 3: Ignoring the 7.5% Additional Tariff
π Consequence: Underestimating landed cost, leading to margin erosion. Always include the 10.7% total rate in quotes.
β Error 4: Confusing "Wood Trays" with "Cutlery"
π Consequence: Misclassification. While cutlery has a lower duty (5.3%), it is illegal to mislabel a tray as cutlery.
β Correct Action:
Always declare: "Wooden Serving Tray, Solid Wood, HTS 4419.90.91.00".
π― 7. Final Advice: Professional Clearance, Cost Optimization!
π― Remember the Key Formula:
πΉ Wood Tray =
4419.90.91.00
πΉ Total Duty = 10.7% (3.2% Base + 7.5% Additional)
πΉ Avoid Misclassification = Avoid Penalties
π Pro Tip:
If you are importing large volumes, consider applying for a Pre-Ruling from US Customs and Border Protection (CBP) to confirm the HS Code 4419.90.91.00 for your specific tray designs. This provides legal certainty and protects against future audits.
π£ Next Steps:
π Consult a licensed customs broker.
π Prepare product specs and photos.
π Ensure accurate invoicing with HTS 4419.90.91.00.
β¨ Accurate Classification Saves Money and Time!
πΌ Your Supply Chain Efficiency 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.