doughnut pan
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | Official Doc |
| 7323930035 | 62.0% | CN | US | Official Doc |
| 7323915020 | 15.3% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 7323930035 | 62.0% | CN | US | Official Doc |
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AI Analysis
π© Doughnut Pan (Donut Baking Mold)
π HS Code Reference & Clearance Guide | 2026 Tax Regime Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Truly Understand the "Doughnut Pan"?
A doughnut pan is a specialized baking tool used to create ring-shaped cakes or donuts with uniform holes. In international trade, its classification depends heavily on material composition and intended use (home baking vs. commercial).
There are three primary classification pathways based on the provided data:
1. Cast Iron (Heavy-Duty Baking Ware) β 7323.91.50.20
2. Plastic/Metal Composite (Cookware Category) β 3924.10.40.00
3. Stainless Steel/Iron (Professional Bakery Equipment) β 7323.93.00.35
β οΈ Critical Distinction:
- Material matters most: Cast iron, stainless steel, and plastic trigger different tax brackets.
- Usage context: Home baking vs. commercial bakery equipment can affect classification.
- Tariff risk: Certain materials (e.g., steel/aluminum) face 50% additional tariffs under "122 Section".
π¦ II. HS Code Classification Details (2026 Tax Regime)
| HS Code | Product Description | Material | Applicable Scenario | Total Tax Rate |
|---|---|---|---|---|
7323.91.50.20 |
Bakingware (Donut Pan), Cast Iron | Cast Iron | Home baking, traditional donut making | 15.3% |
3924.10.40.00 |
Cookware (Donut Pan), Plastic/Metal | Plastic or Metal | Consumer-grade, lightweight pans | 13.4% |
7323.93.00.35 |
Bakingware (Donut Pan), Stainless Steel/Iron | Stainless Steel or Iron | Commercial bakery, heavy-duty use | 62.0% |
π Key Warning:
-7323.93.00.35(Stainless Steel/Iron) includes a 50% "Steel/Aluminum/Copper Products" surcharge under the "122 Section" tariff.
-3924.10.40.00(Plastic/Metal) is the lowest-tax option for domestic baking tools.
-7323.91.50.20(Cast Iron) is a middle-ground option with moderate tariffs.
π° III. 2026 Tax Rate Breakdown (Base Tariff + Additional Duties)
β Applicable Country: USA
β Origin: China (CN)
β Effective Date: As per 2026 trade policy
π― 1. 7323.91.50.20 β Cast Iron Donut Pan (Bakingware)
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Tariff | 10% (Standard) |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not applicable |
| Legal Reference Path | Section 122: 10% + Base Tariff: 5.3% |
π Explanation:
- Section 122 Tariff applies to all cast iron bakingware from China.
- No 301 Additional Duty for this category (unlike steel/aluminum products).
- Total 15.3% is moderate compared to other classifications.
π― 2. 3924.10.40.00 β Plastic/Metal Donut Pan (Cookware)
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not applicable |
| Legal Reference Path | Section 122: 10% + Base Tariff: 3.4% |
π Explanation:
- Lowest tax rate among all doughnut pan classifications.
- Plastic/Metal avoids the 50% steel surcharge seen in7323.93.00.35.
- Ideal for cost-sensitive exports to the US market.
π― 3. 7323.93.00.35 β Stainless Steel/Iron Donut Pan (Bakingware)
| Item | Details |
|---|---|
| Base Tariff | 2.0% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Tariff | 10% (Base) + 50% (Steel/Aluminum/Copper Surcharge) |
| Total Tax Rate | 62.0% |
| Tax Calculation | CIF Value Γ 62.0% |
| De Minimis Exemption | β Not applicable |
| Legal Reference Path | Section 122: 10% + 50% Surcharge + Base Tariff: 2.0% |
π Critical Warning:
- This classification carries a 50% "Steel/Aluminum/Copper Products" surcharge under the "122 Section".
- Total 62.0% is the highest tax rate among all doughnut pan options.
- Avoid this classification unless necessary (e.g., mandatory stainless steel for commercial use).
π οΈ IV. Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| Product Specifications | βοΈ | Material type, weight, dimensions, coating (if any) |
| Material Certificate | βοΈ | Prove material (e.g., "Cast Iron", "Stainless Steel 304", "Food-Grade Plastic") |
| Product Photos (Labeled) | βοΈ | Show brand, model, material, and usage |
| Third-Party Test Report | βοΈ | FDA, LFGB, or CE compliance for food contact |
| Commercial Invoice | βοΈ | Clearly state "Doughnut Pan" + Material |
| Packing List | βοΈ | Confirm no mixed shipments (e.g., donut pans + other cookware) |
β 2. Declaration Strategy (Key Rule)
π₯ "Material First, Tax Second: Cast Iron = 15.3%, Plastic/Metal = 13.4%, Steel = 62.0%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Cast Iron Pan | 7323.91.50.20 |
Misclassify as 7323.93.00.35 β 62.0% |
| Plastic/Metal Pan | 3924.10.40.00 |
Misclassify as 7323.91.50.20 β 15.3% |
| Stainless Steel Pan | 7323.93.00.35 |
Avoid if possible; 62.0% is prohibitive |
| Mixed Materials | Split declaration | Single declaration β Risk of audit |
β 3. Special Cases
| Scenario | Recommendation |
|---|---|
| OEM Custom Pan | Provide client order + material specs to avoid misclassification |
| Non-Stick Coating | Still classified by base material (e.g., cast iron + coating = 7323.91.50.20) |
| Commercial Bakery Pan | May require additional compliance (e.g., NSF certification) |
| Gift Sets (Pan + Apron) | Declare only the pan for accurate tax calculation |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tax Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 (Plastic/Metal) |
13.4% | FDA + LFGB | Avoid 7323.93.00.35 (62.0%) |
| π¨π³ China | 3924.10.40.00 |
5% | CCC + RoHS | No additional duties |
| πͺπΊ EU | 3924.10.40.00 |
0% | CE + LFGB | No surcharges |
| π¦πΊ Australia | 3924.10.40.00 |
5% | RCM | No additional duties |
| π―π΅ Japan | 3924.10.40.00 |
0% | PSE | No surcharges |
π Conclusion:
- USA is the only market with high tariffs for steel/aluminum products (7323.93.00.35).
- Plastic/Metal pans (3924.10.40.00) are the safest and cheapest option for US exports.
- Cast iron (7323.91.50.20) is a viable middle-ground for traditional bakingware.
π VI. Common Mistakes & Pitfalls
β Mistake 1: Declaring Stainless Steel pans as Plastic/Metal
π Consequence: 62.0% vs. 13.4% β 48.6% tax difference!
β Mistake 2: Using "Baking Pan" as generic term without material detail
π Consequence: Customs may force higher tax classification (e.g., 7323.93.00.35)
β Mistake 3: Ignoring the 50% steel surcharge for 7323.93.00.35
π Consequence: Unexpected 62.0% tax instead of 2.0% base rate
β Correct Approach:
"Doughnut Pan, Cast Iron, 12-inch, Non-Stick Coating, Model XYZ, FDA Certified"
"Doughnut Pan, Plastic/Metal, 8-inch, Food-Grade, Model ABC, LFGB Compliant"
π― VII. Final Advice: Precise Classification Saves Money!
π― Remember:
πΉ "Plastic/Metal = 13.4% (Best), Cast Iron = 15.3% (OK), Steel = 62.0% (Avoid!)"
πΉ "HS Code is Life or Death: 48.6% tax difference is a disaster!"
π Pro Tip:
If your doughnut pan is made in Vietnam, Mexico, or Malaysia, you may exempt from the 122 Section surcharge (if applicable).
Apply for Advance Ruling to confirm your HS Code before shipping!
π£ Act Now:
π Contact a licensed customs broker + Provide product specs + Get HS Code Advance Ruling
π Ensure your doughnut pans pass customs smoothly, save costs, and maximize profit!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every dollar saved on taxes 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.