donut baking pan
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7323915020 | 15.3% | CN | US | Official Doc |
| 7323930035 | 62.0% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
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AI Analysis
π© Donut Baking Pan (Baking Molds)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Donut Baking Pans"?
Donut baking pans are specialized kitchenware used for home or commercial baking. In international trade, they are classified based on material and function, which directly determines the HS Code and the corresponding tax burden. The three most common classifications are:
Cast Iron Pans: Heavy, durable, often non-stick coated or seasoned.
Stainless Steel/Iron Pans: Rust-resistant, durable, often used in commercial settings.
Plastic/Composite Pans: Lightweight, often used with silicone molds or as part of a non-stick set.
β οΈ Key Distinction:
- If the material is Cast Iron β HS Code 7323.91.50.20
- If the material is Stainless Steel/Iron β HS Code 7323.93.00.35
- If the material is Plastic (or metal treated as household utensils under general heading) β HS Code 3924.10.40.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material Inference | Application Scenario |
|---|---|---|---|
7323.91.50.20 |
Table, kitchen or other household articles of iron or steel; cast iron | Cast Iron | Heavy-duty baking, commercial donut shops, heirloom quality |
7323.93.00.35 |
Table, kitchen or other household articles of iron or steel; stainless steel | Stainless Steel / Iron | Commercial grade, rust-resistant, easy to clean, durable |
3924.10.40.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | Plastic | Lightweight, non-stick coated, home use, silicone molds |
π Critical Reminder:
- Cast Iron and Stainless Steel fall under Chapter 73 (Articles of Iron or Steel), but the sub-heading differs based on the specific alloy and form. - Plastic pans fall under Chapter 39, which has significantly different tariff structures. - Misclassification Risk: Declaring a cast iron pan as "plastic" to avoid tariffs will result in severe penalties and shipment delays.
π° III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current rates apply as per Section 301 and 122 provisions.
π― 1. 7323.91.50.20 ββ Cast Iron Donut Baking Pan
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Eligible (Section 122 applies to small parcels too) |
| Legal Basis Path | HTSUS:7323.91.50.20 β Section 122: 10% |
π Explanation:
- "Base Tariff 5.3%" is the standard Most Favored Nation (MFN) rate for cast iron household articles. - "Section 122 Tariff +10%" applies to certain products from China, including some household goods. - No Section 301 surcharge is explicitly listed in the provided data for this specific sub-code in this context, resulting in a moderate 15.3% total rate.
π― 2. 7323.93.00.35 ββ Stainless Steel/Iron Donut Baking Pan
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Steel/Aluminum/Copper Surcharge | +50% |
| Total Tax Rate | 62.0% |
| Tax Calculation | CIF Value Γ 62.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:7323.93.00.35 β Section 232: 50% β Section 122: 10% |
π Critical Warning:
- "Steel/Aluminum/Copper Surcharge +50%": This is a significant penalty under Section 232 (National Security) for certain steel products. Stainless steel items often fall under broad interpretations of steel products. - "Base Tariff 2.0%": Low base rate, but the 50% steel tariff dwarfs it. - Total 62.0%: This is an extremely high tariff. It effectively makes stainless steel donut pans uncompetitive in the US market from China.
π― 3. 3924.10.40.00 ββ Plastic Donut Baking Pan
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Eligible (Section 122 may apply) |
| Legal Basis Path | HTSUS:3924.10.40.00 β Section 122: 10% |
π Explanation:
- "Base Tariff 3.4%" is standard for plastic tableware. - "Section 122 Tariff +10%" adds a surcharge. - Total 13.4%: This is the most cost-effective option among the three, assuming the material is genuinely plastic.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Preparation Checklist (Essential Documents)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state material (e.g., "Cast Iron," "Stainless Steel 304," "Food-Grade Plastic"). |
| β Material Certification | βοΈ | For steel products, provide mill test certificates or material composition reports to prove alloy type. |
| β Product Photos | βοΈ | Clear images showing the pan, including any non-stick coating, handles, and packaging. |
| β Commercial Invoice | βοΈ | Must match the HS Code declared. E.g., "Cast Iron Donut Pan" for 7323.91.50.20. |
| β Packing List | βοΈ | Detail weight and dimensions to verify CI |
F value. | | β FDA Compliance (If applicable) | βοΈ | For plastic or coated pans, FDA food contact safety compliance is often requested. |
β 2. Declaration Tips (Key Mantra)
π₯ "Material First, HS Code Second, Avoid Steel Penalty!"
| Scenario | Correct Declaration | Error Consequence |
|---|---|---|
| Cast Iron Pan | 7323.91.50.20 |
Misdeclared as plastic β 15.3% vs 13.4% (minor) but risk of penalty for fraud. |
| Stainless Steel Pan | 7323.93.00.35 |
Misdeclared as iron/cast iron β 62.0% vs 15.3% β Huge Back Taxes + Fines! |
| Plastic Pan | 3924.10.40.00 |
Misdeclared as steel β 13.4% vs 62.0% β Overpayment, but safe from penalty if honest. |
| Mixed Materials | Analyze primary function/material | Declaring as "kitchen utensil" without material β Delays & Seizure. |
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Non-Stick Coating on Iron | Still classified under Iron/Steel (7323). Coating is considered part of the article. Do not declare as "Coated Utensil" under a different chapter unless itβs a distinct plastic product. |
| Silicone Mold (Not Pan) | If itβs a flexible silicone mold, it may fall under 4016.93 (Silicone). Check if itβs rigid (plastic/HS 3924) or flexible (silicone/HS 4016). Silicone often has different tariffs. |
| Set with Handle (Plastic) | If the handle is plastic but the pan is metal, the pan material usually dictates classification. For stainless steel, the 50% steel tariff likely still applies. |
| Small Parcel (De Minimis) | β οΈ Section 122 Tariffs (10%) often apply even to small packages from China. Do not assume de minimis exemption saves you from the 122 surcharge. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 7323.93.00.35 (Steel) |
62.0% | FDA, CPSIA | Avoid Steel if possible due to 50% Surcharge. |
| πΊπΈ United States | 7323.91.50.20 (Cast Iron) |
15.3% | FDA | Better option for metal. |
| πΊπΈ United States | 3924.10.40.00 (Plastic) |
13.4% | FDA | Best for cost efficiency. |
| π¨π³ China | Varies | 5-10% | CCC | Lower tariffs, but export focus. |
| πͺπΊ EU | Varies | 0-6% | LFGB, REACH | No Section 122/232 surcharges. |
π Conclusion:
- US Market: Plastic (13.4%) or Cast Iron (15.3%) are highly recommended. Stainless Steel (62.0%) is prohibitive due to the 50% steel tariff. - EU/Other Markets: Stainless steel may be more competitive due to the absence of Section 122 and 232 tariffs.
π VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
β Mistake 1: Declaring Stainless Steel pans as "Iron Cast Iron" to avoid the 50% steel tariff.
π Consequence: Customs inspection reveals steel composition β Back taxes + Penalties + Seizure.
β Mistake 2: Ignoring the Section 122 10% Tariff.
π Consequence: Calculating only base tariff (e.g., 5.3%) and underpaying β Deficiency Notice + Interest.
β Mistake 3: Using "Baking Mold" as a generic description.
π Consequence: Customs cannot classify β Delays for Additional Information Request (AIR).
β Correct Practice:
"Cast Iron Donut Baking Pan, 6-Hole, Non-Stick Coated, Model XYZ" for
7323.91.50.20.
"Plastic Donut Baking Mold, Food-Grade, Model XYZ" for3924.10.40.00.
π― VII. Conclusion: Professional Declaration, Save Costs!
π― Remember the Mantra:
πΉ "Steel is 62%, Iron is 15%, Plastic is 13%. Choose wisely!"
πΉ "Material dictates HS Code, HS Code dictates Tax!"
π Pro Tip:
If you are exporting to the US, strongly consider sourcing or manufacturing plastic or cast iron donut pans instead of stainless steel to avoid the 50% Section 232 Surcharge.
For stainless steel, explore third-country sourcing (e.g., Vietnam, India) to mitigate US tariffs.
π£ Immediate Action:
π Consult a customs broker + Provide material certificates + Request Advance Ruling (if unsure)
π Ensure your donut pans pass customs smoothly, avoid hefty tariffs, and maximize profit!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every dollar of tariff saved is pure profit!
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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.