Wooden Storage Rack
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9403896020 | 35.0% | CN | US | Official Doc |
| 9403608093 | 35.0% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
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πͺ΅ Wooden Storage Rack (Wooden Shaving Brush Holder/Storage)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part I: Product Definition and Classification: What Exactly is a "Wooden Storage Rack"?
A Wooden Storage Rack (specifically identified in your data context as a holder for shaving brushes or small items) is a versatile household or bathroom accessory. In international trade, its classification depends heavily on its material composition and functional form.
It generally falls into two main categories: 1. Furniture Accessories/Parts: If considered a component or accessory of furniture (e.g., bathroom vanity accessories). 2. Wooden Products/Articles: If considered a standalone wooden article, regardless of whether it holds brushes or other small items.
β οΈ Key Distinction Point:
- If viewed as a furniture part (e.g., designed to attach to or complement a bathroom cabinet) β Chapter 94 (Furniture).
- If viewed as a standalone wooden article (a distinct wooden object) β Chapter 44 (Wood and Articles of Wood).
- Note: One example in the data refers to a "Paper Storage Rack" (4823), which is included below for reference but is distinct from the wooden product.
π¦ Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Form |
|---|---|---|---|
9403.89.60.20 |
Wooden storage rack, classified as a furniture part/accessory. Material: Wood. | Bathroom vanity accessories, furniture complement. | Wood (Furniture Part) |
9403.60.80.93 |
Other wooden furniture. Includes wooden storage racks or wooden storage boxes. | Standalone wooden storage units, boxes, or racks not specifically listed elsewhere. | Wood (Furniture) |
4421.99.98.80 |
Other wood articles. Wooden storage rack, classified as a miscellaneous wood product/piece. | Small wooden accessories, non-furniture wood items, brackets/supports. | Wood (Misc. Article) |
4421.91.98.80 |
Other wood articles. Wooden storage rack, classified under "Other" wood products. | Similar to above, general wooden articles not elsewhere specified. | Wood (Misc. Article) |
4823.90.86.80 |
Paper storage rack. Material: Paper. Included as a reference for non-wooden alternatives. | Paper-based organizers, cardboard racks. | Paper (Reference Only) |
π Key Reminder:
- All Wooden storage racks fall under either Chapter 94 (Furniture) or Chapter 44 (Articles of Wood). - The Tariff Rate varies significantly based on whether it is classified as a "Furniture Part" (0% base duty) or "Other Wood Product" (3.3% base duty). - The Paper option (4823) is provided only for comparison and does not apply to actual wooden products.
π° Part III: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Includes imports from November 10, 2025 onwards.
π― 1. 9403.89.60.20 ββ Wooden Storage Rack (Furniture Part/Accessory)
| Item | Content |
|---|---|
| Base Duty | 0.0% (Ad valorem) |
| USITC Additional Duty | +25% (From USITC Footnote 9903.88.01 / Section 301) |
| IEEPA Additional Duty | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:9403.89.60.20 β FOOTNOTE:9903.88.01 |
π Explanation:
- Although the Base Duty is 0%, the Additional Duties still apply.
- Total Burden: 35%. This is the most favorable option among wooden classifications due to the 0% base rate.
π― 2. 9403.60.80.93 ββ Other Wooden Furniture (Storage Rack/Box)
| Item | Content |
|---|---|
| Base Duty | 0.0% (Ad valorem) |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:9403.60.80.93 β FOOTNOTE:9903.88.01 |
π Note:
- Same tax treatment as9403.89.60.20.
- Applies if the item is deemed a standalone "piece of furniture" (e.g., a small wooden box or rack that stands independently).
π― 3. 4421.99.98.80 & 4421.91.98.80 ββ Other Wood Articles (Miscellaneous)
| Item | Content |
|---|---|
| Base Duty | 3.3% (Ad valorem) |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4421.99.98.80 / 4421.91.98.80 |
π Critical Insight:
- These codes are classified under Chapter 44 (Wood and Articles of Wood), not Furniture.
- They attract a 3.3% Base Duty in addition to the 35% surcharges.
- Total Burden: 38.3%. This is 3.3% higher than the furniture classifications.
- Use these only if the product cannot be reasonably defined as a "furniture part" or "furniture."
π― 4. 4823.90.86.80 ββ Paper Storage Rack (Reference Only)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 35.0% |
| Note | Included for reference. Does not apply to wooden products. |
π οΈ Part IV: Customs Clearance Practical Advice (Actionable Pitfall Avoidance)
β 1. Preparation Checklist (Essential Documents)
| Document | Required? | Description |
|---|---|---|
| β Product Specifications | βοΈ | Dimensions, material (solid wood/veneer/MDF), finish, usage (bathroom/bedroom). |
| β Product Photos | βοΈ | Clear images of the rack, including any branding or labels. Show it holding a shaving brush if applicable. |
| β Commercial Invoice | βοΈ | Clearly state "Wooden Storage Rack" or "Wooden Shaving Brush Holder." Avoid vague terms like "Home Decor." |
| β Packing List | βοΈ | Detail quantity, net/gross weight. Ensure consistency with invoice. |
| β Material Declaration | βοΈ | Confirm wood type (e.g., Pine, Oak, MDF) to justify HS Code 44 vs 94. |
| β FSC Certificate (Optional) | βοΈ | If sustainability is a selling point, though not required for US customs duty calculation. |
β 2. Declaration Strategy (Key Mantra)
π₯ βFurniture or Part? 0% Base! Wood Article? 3.3% Base! Donβt Mix Up the Chapters!β
| Scenario | Correct HS Code | Incorrect Action | Consequence |
|---|---|---|---|
| Bathroom accessory attached to vanity | 9403.89.60.20 |
Declare as 4421.99.98.80 |
Overpay 3.3% base duty. |
| Standalone wooden box/rack | 9403.60.80.93 |
Declare as 4421.91.98.80 |
Overpay 3.3% base duty. |
| Small wooden stand for brushes (not furniture) | 4421.99.98.80 |
Declare as 9403.89.60.20 |
Under-declaration risk β Penalties + Back taxes. |
| Paper/Cardboard Rack | 4823.90.86.80 |
Declare as Wooden | Misdeclaration β Seizure/Fines. |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (Wood + Metal Brackets) | If wood is the essential character β Classify under Chapter 44 or 94. If metal dominates β Consider Chapter 73/83. |
| Finished vs. Unfinished Wood | Finished goods (painted, varnished) still fall under Chapter 44/94. Unfinished wood may have different sub-codes but same duty structure here. |
| OEM Private Label | Provide customer authorization letter. Ensure HS Code matches the physical product, not the brand. |
| Gift Sets (Brush + Rack) | If sold together, the essential character determines the HS Code. If the rack is the main component, classify as 9403 or 4421. If brushes are main, classify under brushes (e.g., 9603) β Check specific brush HS codes for separate analysis. |
π Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 9403.89.60.20 or 4421.99.98.80 |
35% or 38.3% | High additional duties apply. |
| π¨π³ China | 9403.89 or 4421.99 |
5-10% (Typical MFN) | No Section 301 or IEEPA surcharges for domestic trade. |
| πͺπΊ EU | 4421.99 or 9403.89 |
0-4% | No Section 301 tariffs. Watch for EUDR (Deforestation Regulation) compliance. |
| π¬π§ UK | 4421.99 or 9403.89 |
0-4% | Post-Brexit tariffs. No US-style surcharges. |
π Conclusion:
- The US market is the most challenging due to the 35-38.3% effective duty rate.
- Classifying as Furniture (9403) saves 3.3% compared to Miscellaneous Wood Articles (4421).
- For EU/UK, focus on compliance with wood sourcing regulations (EUDR) rather than high tariffs.
π Part VI: Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring a wooden rack as "Home Decor" without an HS code.
π Result: Customs will assign a default HS code, likely 4421, leading to 38.3% duty and potential penalties.
β Mistake 2: Confusing "Furniture Part" with "Article of Wood".
π Result: Missing the 0% base duty advantage of Chapter 94. Paying 3.3% extra unnecessarily.
β Mistake 3: Ignoring the IEEPA 10% surcharge in cost calculations.
π Result: Underpricing the landed cost, leading to profit erosion.
β Correct Practice:
βWooden Bathroom Storage Rack, Model XYZ, Solid Pine, Dimensions 10x10x15cm, for Shaving Brushes, HS Code: 9403.89.60.20β
π― Part VII: Conclusion: Professional Classification, Cost Savings, Smooth Clearance!
π― Remember the Mantra:
πΉ βFurniture or Part? 0% Base! Wood Article? 3.3% Base! Total is 35% or 38.3%!β
πΉ βDonβt ignore IEEPA 10% and Section 301 25%. Every percent counts!β
π Pro Tip:
- If your product is small and inexpensive, remember it is NOT eligible for de minimis (Section 321) due to the origin (China) and duty type.
- Consider Advance Ruling from CBP if the product is a new design, to lock in the 9403 classification and avoid post-clearance audits.
π£ Immediate Action:
π Consult a licensed customs broker + Provide product images + Confirm Furniture vs. Wood Article intent.
π Accurate HS Code selection can save you 3.3% per shipment!
β¨ Professional clearance starts with precise classification!
πΌ Your bottom line depends on every percentage point!
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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.