实木名片盒
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4421919880 | 38.3% | CN | US | Official Doc |
| 4420908000 | 38.2% | CN | US | Official Doc |
| 4414900000 | 21.4% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4202322000 | 55.0% | CN | US | Official Doc |
AI Analysis
🖊️ Wooden Business Card Holder (Solid Wood)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Solid Wood Business Card Holder"?
A Solid Wood Business Card Holder is a stationary accessory designed to organize and display business cards. In international trade, the classification depends heavily on material, specific function, and manufacturing process. Unlike plastic or metal counterparts, wooden holders often fall into specific "miscellaneous articles of wood" or "frame/container" categories.
⚠️ Key Distinction Point:
- If the holder is specifically designed as a card holder (even if made of wood) → It often falls under 4421.91 (Specific miscellaneous wood articles).
- If it is a generic wooden frame or container used for cards → It may fall under 4414.90 (Frames/Containers) or 4420.90 (Similar wooden articles).
- Crucial Note: The tariff burden varies significantly based on this classification due to "Section 301" and "122 Clause" additional duties.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Burden (Total) |
|---|---|---|---|
4421.91.98.80 |
Wooden miscellaneous articles; specifically business card holders | Specific Design: Clearly marked or shaped for business cards | 38.3% |
4420.90.80.00 |
Similar wooden articles; decorative or functional wood items | Generic/Decorative: Wooden boxes or frames used for cards, not exclusively for cards | 38.2% |
4414.90.00.00 |
Wooden frames, picture frames, mirrors, and similar frames; containers/cases | Frame/Container: Wooden frames holding cards, or wooden boxes serving as holders | 21.4% |
4421.99.98.80 |
Other wooden articles; miscellaneous wood products (Non-specific) | Catch-all: Generic wooden items that don’t fit specific sub-categories | 38.3% |
4202.32.20.00 |
PLASTIC case with surface of plastic sheeting; for carrying in pocket/handbag | ⛔ WRONG CLASSIFICATION: Applies to PLASTIC holders, NOT wood | 55.0% |
🔍 Critical Warning:
- DO NOT classify a Wooden holder under 4202.32.20.00 (Plastic). This is a common error that leads to 55% tax instead of ~21-38%.
- The difference between 4421.91 (Specific) and 4421.99 (Miscellaneous) is often negligible in tax rate (38.3% vs 38.3%) but crucial for customs compliance.
- 4414.90 offers the lowest tax rate (21.4%) but only applies if the product is structurally a "frame" or "container" rather than a dedicated "card holder."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (includes subsequent imports)
🎯 1. 4421.91.98.80 & 4421.99.98.80 —— Dedicated Wooden Business Card Holders
| Item | Content |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| Section 301 Additional Duty | +25.0% (From USITC Footnote 9903.88.01) |
| Section 122 Clause Duty | +10.0% (Targeting specific Chinese goods) |
| Total Effective Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4421.91/99 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Base Tariff 3.3%": Standard Most Favored Nation (MFN) rate for miscellaneous wooden articles.
- "Section 301 Duty 25%": The primary punitive tariff on Chinese imports under Trade Act Section 301.
- "Section 122 Duty 10%": An additional layer of tax applied to certain Chinese goods under specific trade enforcement clauses.
- Total 38.3%: This is a high-cost category. Importers must account for this in pricing.
🎯 2. 4420.90.80.00 —— Similar Wooden Articles (Generic/Decorative)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Clause Duty | +10.0% |
| Total Effective Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4420.90 → FOOTNOTE:9903.88.01 |
📌 Note:
- Nearly identical to 4421.91. The 0.1% difference is negligible for most businesses, but 4420.90 might be used if the item is more "decorative" than "functional."
🎯 3. 4414.90.00.00 —— Wooden Frames/Containers (Lowest Tax Option)
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Additional Duty | +7.5% (Note: Lower Section 301 rate applies here) |
| Section 122 Clause Duty | +10.0% |
| Total Effective Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4414.90 → FOOTNOTE:9903.88.01 |
📌 Strategic Insight:
- Why is it lower? The Section 301 duty for 4414.90 is only 7.5% (vs 25% for 4421/4420).
- How to qualify? If the product is structurally a frame (e.g., a wooden stand holding cards) or a container (box with lid), you may argue for this lower rate. Caution: Customs officers may reclassify if the item is exclusively a "card holder."
🎯 4. 4202.32.20.00 —— PLASTIC Business Card Holder (Avoid This!)
| Item | Content |
|---|---|
| Base Tariff | 20.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Clause Duty | +10.0% |
| Total Effective Tax Rate | 55.0% |
| Tax Calculation | CIF Value × 55.0% |
| De Minimis Exemption | ❌ Not Available |
📌 WARNING:
- This HS Code is for PLASTIC holders.
- Never classify a Wooden holder under 4202. It is a material mismatch that can lead to:
1. 55% Tax (Highest penalty)
2. Customs Seizure for misdeclaration
3. Legal Penalties for fraud
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material: "100% Solid Wood"; Function: "Business Card Holder"; Dimensions; Weight |
| ✅ Product Photos | ✔️ | Clear images showing the item is WOOD, not plastic or metal. Show interior structure. |
| ✅ Commercial Invoice | ✔️ | Must state: "Wooden Business Card Holder" or "Wooden Card Display Stand" |
| ✅ Packing List | ✔️ | Confirm no plastic inserts that would trigger 4202 classification |
| ✅ Origin Certificate | ✔️ | Essential for proving Chinese origin and applying correct 301/122 duties |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Clarify Material, Specify Function, Avoid Plastic!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Dedicated Wooden Holder | 4421.91.98.80 (38.3%) |
Declaring as "Plastic Holder" → 55% + Penalties |
| Generic Wooden Box/Frame | 4414.90.00.00 (21.4%) |
Over-declaring as "Specific Holder" → Higher tax |
| Mixed Material (Wood + Plastic) | Consult Expert | Assuming it's 100% wood → Misclassification |
| Plastic Holder | 4202.32.20.00 (55.0%) |
Declaring as "Wooden Holder" → Fraud |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Wooden Holder | Provide design drawings showing wood structure. If it has plastic inserts, consider splitting shipments if possible. |
| Wooden Holder with Metal Hinge | Still generally 4421 or 4420, but declare "Wooden holder with minor metal components." Avoid "Metal Holder" classification. |
| Decorative Wooden Frame Holding Cards | Argue for 4414.90.00.00 (21.4%) if it looks like a picture frame or shadow box. |
| Sample Shipments | Even samples are subject to 38.3% tax. No de minimis exemption. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4421.91.98.80 |
38.3% | None specific | High additional duties (301+122) |
| 🇨🇳 China | 4421.91.98.80 |
~5-10% | FSC/PEFC (Optional) | No 301/122 duties |
| 🇪🇺 EU | 4421.99 |
~0-4% | CE (if applicable) | No punitive tariffs |
| 🇬🇧 UK | 4421.99 |
~0-4% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 4421.99 |
~5% | None | Standard MFN rate |
📌 Conclusion:
- USA is the most challenging market due to 38.3% total tariff.
- EU/UK/AU offer much lower costs (0-10%).
- If shipping to the US, consider optimizing classification to 4414.90 (21.4%) if the product structure allows (i.e., framing it as a "container" or "frame").
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Classifying Wooden holder as 4202.32.20.00 (Plastic)
👉 Consequence: 55% Tax instead of 38.3% + Customs audit for material misdeclaration.
❌ Mistake 2: Claiming De Minimis Exemption for samples under $800
👉 Consequence: Rejected. Chinese goods under 301/122 are excluded from de minimis. Pay full tax.
❌ Mistake 3: Not distinguishing between "Specific Holder" (4421) and "Frame/Container" (4414)
👉 Consequence: Overpaying tax by ~17% (38.3% vs 21.4%).
❌ Mistake 4: Using vague terms like "Wooden Box" without specifying function
👉 Consequence: Customs may assign a higher duty code or request additional documentation.
✅ Correct Practice:
"Solid Wooden Business Card Holder, No Plastic Components, Model X, Origin: China"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Wood is 38%, Plastic is 55%, Frame is 21%!"
🔹 "No De Minimis for China, Pay Full Tax!"
🔹 "Misdeclare Material, Pay for Fraud!"
📌 Pro Tip:
If your product can be reasonably argued as a "Wooden Frame" or "Storage Container" rather than a dedicated "Business Card Holder," strategically classify under 4414.90.00.00 to save 17% in tariffs.
Consult a customs broker to assess if your product's design fits the "Frame/Container" definition.
📣 Immediate Action:
📞 Contact a Professional Broker + Provide Photos + Request Pre-Ruling
🚀 Optimize Your HS Code, Reduce Tax Burden, Clear Customs Smoothly!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent 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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.