cake pan
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7323930035 | 62.0% | CN | US | Official Doc |
| 7323915020 | 15.3% | CN | US | Official Doc |
| 3924102000 | 24.0% | CN | US | Official Doc |
| 6912004890 | 19.8% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
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AI Analysis
π° Cake Pan (Cake Molds & Baking Forms)
π HS Code Reference & Clearance Guide | 2026 Tax Regime Analysis | Professional Strategy for Smooth Customs
π I. Product Definition & Classification: Do You Really Know "Cake Pans"?
Cake pans are essential kitchenware used for baking, molding, and shaping various types of cakes, muffins, and pastries. In international trade, they are classified based on material composition and functional intent.
The market is split into four primary categories based on material:
- Stainless Steel/Metal Pans: High-heat resistant, professional-grade bakeware.
- Cast Iron Pans: Heavy-duty, traditional baking tools (often enameled).
- Plastic/Silicone Pans: Flexible, non-stick, heat-resistant molds (silicone) or rigid plastic forms.
- Ceramic/Other Non-Ceramic: Durable, aesthetic, often used for specialized baking or serving.
β οΈ Critical Classification Distinction:
- If the item is purely metal/stainless for baking β 7323.93.00.35 (Highest Tax)
- If it is cast iron β 7323.91.50.20 (Lower Tax)
- If it is plastic or silicone β 3924.10.20.00 or 3924.10.40.00 (Moderate Tax)
- If it is ceramic or a "catch-all" material β 6912.00.48.90 (Standard Tax)
π¦ II. HS Code Classification Details (2026 Tax Regime)
| HS Code | Product Description | Material Focus | Tax Rate | Applicable Section |
|---|---|---|---|---|
| 7323.93.00.35 | Stainless Steel or Metal Cake Pans (Baking Utensils) | Stainless Steel / Metal | 62.0% | Metal Tableware (High Tax) |
| 7323.91.50.20 | Cast Iron or Metal Cake Pans (Baking Utensils) | Cast Iron | 15.3% | Metal Tableware (Lower Tax) |
| 3924.10.20.00 | Plastic or Silicone Cake Pans (Kitchenware) | Plastic / Silicone | 24.0% | Plastic Tableware |
| 6912.00.48.90 | Ceramic, Metal, or Silicone Non-Ceramic Pans (Catch-all) | Ceramic / Other | 19.8% | Ceramic Tableware (Deduction) |
| 3924.10.40.00 | Plastic Cake Pans (Plastic Kitchenware) | Plastic Only | 13.4% | Plastic Tableware (Specific) |
π Key Insight:
- Stainless Steel (7323.93.00.35) carries the highest tax burden (62.0%) due to specific metal tariffs.
- Cast Iron (7323.91.50.20) is significantly cheaper (15.3%) despite being metal, due to the "10% tariff" classification logic.
- Silicone/Plastic (3924.10.20.00) falls under plastic tariffs (24.0%), while pure plastic (3924.10.40.00) is lower (13.4%).
- Ceramic/Other (6912.00.48.90) serves as a "catch-all" for mixed materials, taxed at 19.8%.
π° III. 2026 Tax Rate Breakdown (Including Base, Additional, and 122-Clause Tariffs)
β Applicable Jurisdiction: China (CN)
β Export Context: To Global Markets (China Tariff Schedule)
β Validity: 2026 Current Regime
π― 1. 7323.93.00.35 β Stainless Steel/Metal Cake Pans (The "Heavy Hitter")
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| Add-on Tariff (122-Clause) | 50.0% (Specific surcharge for Steel, Aluminum, Copper products) |
| Additional Surcharge | 0.0% |
| Total Tax Rate | 62.0% |
| Tax Calculation | CIF Value Γ 62.0% |
| De Minimis Exemption? | β NO (High risk of seizure if misclassified) |
| Legal Basis | 122-Clause: Steel/Aluminum/Copper Products + Base: 2.0% |
π Explanation:
- This category is hit hardest by the "122-Clause" (Steel, Aluminum, Copper surcharge) which adds 50% on top of the base 2%.
- Total 62% makes this the most expensive category to import/export for stainless steel molds.
- Strategy: Avoid shipping stainless steel pans if possible, or factor in massive cost increases.
π― 2. 7323.91.50.20 β Cast Iron Cake Pans (The "Budget Metal")
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Add-on Tariff (122-Clause) | 10.0% (Specific surcharge for Cast Iron/Other Metal) |
| Additional Surcharge | 0.0% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption? | β NO |
| Legal Basis | 122-Clause: 10% + Base: 5.3% |
π Explanation:
- Cast iron benefits from a lower surcharge (10%) compared to stainless steel (50%).
- Total 15.3% is highly competitive compared to other metal options.
- Strategy: Ideal for heavy-duty, traditional baking molds where cost is a priority.
π― 3. 3924.10.20.00 β Plastic or Silicone Cake Pans (Flexible & Non-Stick)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Add-on Tariff (122-Clause) | 10.0% (Plastic/Silicone specific) |
| Additional Surcharge | 7.5% (General Add-on) |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value Γ 24.0% |
| De Minimis Exemption? | β NO |
| Legal Basis | 122-Clause: 10% + Add-on: 7.5% + Base: 6.5% |
π Explanation:
- Plastic and Silicone molds face a 7.5% add-on plus a 10% 122-Clause surcharge.
- Total 24.0% is moderate but higher than pure plastic.
- Strategy: Silicone (often treated as plastic) is popular but taxed higher than rigid plastic.
π― 4. 6912.00.48.90 β Ceramic, Metal, or Silicone Non-Ceramic Pans (Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 9.8% |
| Add-on Tariff (122-Clause) | 10.0% (122-Clause surcharge) |
| Additional Surcharge | 0.0% |
| Total Tax Rate | 19.8% |
| Tax Calculation | CIF Value Γ 19.8% |
| De Minimis Exemption? | β NO |
| Legal Basis | 122-Clause: 10% + Base: 9.8% |
π Explanation:
- This is the "Deduction Category" for non-standard materials (Ceramic + Metal + Silicone mix).
- Total 19.8% is lower than Stainless Steel but higher than pure plastic.
- Strategy: Use if the product contains mixed materials that don't fit strict "Stainless" or "Plastic" definitions.
π― 5. 3924.10.40.00 β Plastic Cake Pans (Pure Plastic)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Add-on Tariff (122-Clause) | 10.0% (122-Clause surcharge) |
| Additional Surcharge | 0.0% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption? | β NO |
| Legal Basis | 122-Clause: 10% + Base: 3.4% |
π Explanation:
- Lowest tax rate (13.4%) among all plastic/cake pan options.
- Strategy: If the pan is 100% plastic (no silicone, no metal core), prioritize this HS Code for maximum cost savings.
π οΈ IV. Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Must Provide | Reason |
|---|---|---|
| Material Composition Report | βοΈ | Proves if it's Stainless, Cast Iron, Plastic, or Silicone (Determines HS Code) |
| Product Photos (Labeled) | βοΈ | Shows shape, texture, and material finish |
| Usage Description | βοΈ | "Cake Pan for Baking" vs. "Storage Container" |
| Manufacturing Process | βοΈ | Cast (Iron) vs. Molding (Plastic) vs. Stamping (Steel) |
| Certificate of Origin | βοΈ | Essential for tax verification |
| Packaging List | βοΈ | Prevents "split declaration" penalties |
β 2. Declaration Strategy (The Golden Rule)
π₯ "Material Dictates Tax, Mix Defines Category!"
| Scenario | Correct Declaration | Wrong Declaration (Risk) |
|---|---|---|
| Stainless Steel Pan | 7323.93.00.35 (62%) |
Declaring as "Plastic" β Customs Seizure & Penalty |
| Cast Iron Pan | 7323.91.50.20 (15.3%) |
Declaring as "Stainless" β Overpaying 46.7% |
| Silicone Pan | 3924.10.20.00 (24%) |
Declaring as "Plastic" β Under-declaration (Risk) |
| Pure Plastic Pan | 3924.10.40.00 (13.4%) |
Declaring as "Silicone" β Overpaying 10.6% |
| Mixed Material (Ceramic/Metal) | 6912.00.48.90 (19.8%) |
Declaring as "Ceramic Only" β Incorrect Classification |
β 3. Special Handling Cases
| Situation | Advice |
|---|---|
| OEM Custom Pans | Provide design files to prove material composition (e.g., steel vs. iron) |
| Non-Stick Coating | If coated with PTFE (Teflon) on metal, still classified by base metal (Steel/Iron) |
| Set with Tools | If sold as a "Baking Set" (Pan + Whisk + Spatula), declare as Set if they are not separable |
| Sample vs. Commercial | Even samples require correct HS Code to avoid future audits |
π V. Global Market Comparison (2026 Context)
| Country/Region | Recommended HS Code | Approx. Tax (China Export) | Notes |
|---|---|---|---|
| π¨π³ China | 7323.93.00.35 |
62.0% | Highest tax for metal pans |
| πΊπΈ USA | 7323.93.00.35 |
Varies (Section 301 applies) | Check USITC 301 lists for additional 25% |
| πͺπΊ EU | 7323.93.00.35 |
~12-15% | Generally lower than China tax, no 122-Clause |
| π―π΅ Japan | 7323.93.00.35 |
~3-5% | Low base tax, no high surcharges |
| π§π· Brazil | 7323.93.00.35 |
~15-20% + ICMS | High local taxes, check specific import rules |
π Conclusion:
- China has the highest specific tax burden (62%) for stainless steel pans due to the 122-Clause.
- Plastic/Pure Plastic (3924.10.40.00) is the most cost-effective across all regions (13.4% in China).
- Cast Iron (7323.91.50.20) is the second-best option for metal pans (15.3%).
π VI. Common Mistakes & Solutions (Blood Test Lessons)
β Mistake 1: Calling "Stainless Steel" pans "Plastic" to save tax.
π Consequence: Customs Seizure, Heavy Fine, Blacklist.
β
Solution: Always declare based on actual material.
β Mistake 2: Confusing "Silicone" with "Plastic".
π Consequence: Wrong tax rate (24% vs 13.4%).
β
Solution: If it's 100% silicone, use 3924.10.20.00. If it's 100% plastic, use 3924.10.40.00.
β Mistake 3: Ignoring the "122-Clause" surcharge for metal.
π Consequence: Unexpected 50% surcharge on stainless steel.
β
Solution: Calculate Total Tax = Base + 122-Clause + Add-on before shipping.
π― VII. Conclusion: Precision is Profit!
π― Remember the Mantra:
πΉ "Metal Tax is High (62%) for Steel, Low (15%) for Iron!"
πΉ "Plastic is Best (13%) if Pure, Worse (24%) if Silicone!"
πΉ "Don't Guess, Check Material, Save Thousands!"
π Pro Tip:
If you are exporting to non-China markets, the 122-Clause may not apply, but US Section 301 or EU VAT might. Always verify the destination country's specific rules for:
- Stainless Steel (High Tax)
- Cast Iron (Moderate Tax)
- Plastic/Silicone (Low-Moderate Tax)
π£ Action Plan:
π Consult a Customs Broker β Verify Material Composition β File Correct HS Code
π Optimize Product Line β Shift to Cast Iron or Pure Plastic to reduce 62% tax burden!
π° Save Costs β Use the right HS Code to avoid overpaying 50%!
β¨ Precision Classification = Maximum Profit!
πΌ Every Percent of Tax Saved 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.