木制托盘货架
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4421919880 | 38.3% | CN | US | Official Doc |
| 9403604000 | 35.0% | CN | US | Official Doc |
| 7308400000 | 85.0% | CN | US | Official Doc |
| 7308906000 | 85.0% | CN | US | Official Doc |
| 9403999040 | 85.0% | CN | US | Official Doc |
AI Analysis
🪵 Wooden Pallet Rack (Wooden Pallet Shelf)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What exactly is a "Wooden Pallet Rack"?
A Wooden Pallet Rack is a storage solution primarily made of wood (or inferred wood-based materials), designed to support pallets for stacking goods. In international trade, the classification hinges heavily on two factors: 1. Material: Is it wood, metal, or a hybrid? 2. Function: Is it a piece of furniture (static, for display/storage in a finished form) or a structural component (part of a building/factory infrastructure)?
⚠️ Key Distinction Point:
- If it is a finished wooden unit intended for storage/display in a warehouse or home → It may be classified as Wooden Furniture (9403) or Other Wooden Articles (4421).
- If it is inferred to be metal (steel) despite the name (common in industrial racks), it falls under Steel Structures (7308) or Metal Furniture (9403).
- Note: The provided data analyzes multiple scenarios based on potential material interpretations (Wood vs. Steel).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
The provided data presents 5 potential classifications depending on the actual material composition and structural nature. Below is the detailed breakdown:
| HS Code | Product Description | Logic & Material Inference | Total Tax Rate (China Origin) |
|---|---|---|---|
| 4421.91.98.80 | Other Wooden Articles (Pallets/Other Wood Products) | Material: Wood. Form: Pallet-like structure. Logic: Matches "wooden material" category; form fits "other wooden articles." No conflict. |
38.3% |
| 9403.60.40.00 | Other Wooden Furniture | Material: Wood. Form: Furniture (Bent wood/furniture category). Logic: Explicitly named "wooden"; fits "wooden furniture" broad category. |
35.0% |
| 7308.40.00.00 | Steel Structures & Components | Material: Steel (Inferred from industry common sense for "racks"). Form: Structural component for storage/support. Logic: Fits "steel structure and its parts." |
85.0% |
| 9403.20.00.82 | Metal Furniture (Racks/Shelves) | Material: Metal (Inferred). Form: Rack/Shelf (Furniture category). Logic: Fits "counters, shelves, and similar fittings" under metal furniture. |
85.0% |
| 7308.90.60.00 | Other Steel Structural Parts | Material: Steel (Inferred). Form: Beams, columns, or structural units. Logic: Fits "steel structural parts"范畴. |
85.0% |
🔍 Critical Insight:
- Wood vs. Metal Conflict: The name "Wooden Pallet Rack" suggests wood, but industrial "racks" are often metal. Customs will inspect the actual material. - Furniture vs. Structure: If it's a standalone unit for display/storage, it leans toward 9403 (Furniture). If it's part of a larger racking system bolted to the floor/walls, it may be 7308 (Structure) or 4421 (Other Wood Articles).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4421.91.98.80 —— Other Wooden Articles (Pallets)
| Item | Content |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax | +10.0% (Section 122 Tariff for China/HK) |
| Total Tariff | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Path | USITC:4421.91.98.80 → FOOTNOTE:301.88 → IEEPA:9903.01.25 |
📌 Explanation:
- Wood products face moderate base tariffs. - The 38.3% total rate is driven by the 25% Section 301 tax and 10% IEEPA tax.
🎯 2. 9403.60.40.00 —— Other Wooden Furniture
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax | +10.0% (Section 122 Tariff) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Path | USITC:9403.60.40.00 → FOOTNOTE:301.88 → IEEPA:9903.01.25 |
📌 Explanation:
- Wooden furniture has a 0% base rate, making the 35.0% total slightly lower than the "other wooden articles" category. - This is the most favorable rate for genuine wooden products.
🎯 3. 7308.40.00.00 —— Steel Structures & Components
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Steel/Aluminum/Copper Additional Tax | +50.0% |
| Total Tariff | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Path | USITC:7308.40.00.00 → FOOTNOTE:301.88 → IEEPA:9903.01.25 → IEEPA:9903.01.30 (Steel Tax) |
📌 Explanation:
- HIGHEST RISK: If the rack is actually made of steel (despite the name "wooden"), it triggers an additional 50% tariff on steel/aluminum/copper products. - Total 85.0% makes this the most expensive option.
🎯 4. 9403.20.00.82 —— Metal Furniture (Racks)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Steel/Aluminum/Copper Additional Tax | +50.0% |
| Total Tariff | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Path | USITC:9403.20.00.82 → FOOTNOTE:301.88 → IEEPA:9903.01.25 → IEEPA:9903.01.30 |
📌 Explanation:
- Even if classified as "Metal Furniture," the 50% steel surcharge applies. - Result: Same 85.0% high-rate bucket as steel structures.
🎯 5. 7308.90.60.00 —— Other Steel Structural Parts
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Steel/Aluminum/Copper Additional Tax | +50.0% |
| Total Tariff | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Path | USITC:7308.90.60.00 → FOOTNOTE:301.88 → IEEPA:9903.01.25 → IEEPA:9903.01.30 |
📌 Explanation:
- Identical tax structure to other steel categories. - High tariffs due to the 50% steel-specific surcharge.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (e.g., "Solid Pine Wood" vs. "Steel Frame with Wood Planks"). |
| ✅ Product Photos | ✔️ | Clear shots of joints, labels, and overall structure to prove material. |
| ✅ Bill of Lading / Invoice | ✔️ | Must match the declared HS Code. If "Wooden," do not list "Steel Brackets" as the primary material. |
| ✅ Packing List | ✔️ | Detail weight/volume. Steel racks are heavier; discrepancy may trigger inspection. |
| ✅ Fumigation Certificate | ✔️ | Mandatory for Wood Products (ISPM 15). Without it, goods will be returned or destroyed. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material is King, Structure is Queen, Name is Just a Hint!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Genuine Wooden Rack | Declare as 4421.91.98.80 or 9403.60.40.00 | Declare as "Steel Rack" to avoid wood checks | High Risk: Customs finds wood → Fine + Re-classification |
| Metal Rack with Wood Planks | Declare as 9403.20.00.82 (Metal Furniture) | Declare as "Wooden Rack" | High Risk: Customs finds steel → 85% Tax! |
| Pure Steel Rack (Misnamed) | Declare as 7308.40.00.00 | Declare as "Wooden" | High Risk: Penalty for fraud + 85% Tax |
| Hybrid (Wood + Steel) | Declare based on Essential Character | Split declaration | Complex: May be rejected; consolidate correctly |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| ISPM 15 Compliance | If the HS Code is 4421 or 9403 (Wood), you MUST provide a fumigation certificate. Wood pests (borers, beetles) are strictly monitored. |
| Hybrid Materials | If the rack is wooden shelves on steel legs, customs may classify it as Furniture. Check if wood is the "essential character." If yes, aim for 9403.60.40.00 (35%). If steel is dominant, accept 85%. |
| OEM Custom Racks | Provide design drawings showing material composition. Custom claims can help justify "Other Wooden Articles" vs. "Furniture." |
| Duty Drawback | If re-exported, consider Duty Drawback programs to recover the 25% Section 301 tax. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9403.60.40.00 (Wood) |
35.0% | ISPM 15 + CE/FCC (if electrical) | Best Rate for Wood. Avoid Steel HS Codes (85%). |
| 🇺🇸 USA | 7308.40.00.00 (Steel) |
85.0% | ISPM 15 (if wood parts) | Avoid if possible. Steel tax is brutal. |
| 🇨🇳 China | 9403.60.40.00 |
~5-10% | N/A | Lower tariffs, but focus is on export. |
| 🇪🇺 EU | 9403.40.00 |
~2.5% | FSC/PEFC (Wood Certs) | No Section 301/IEEPA taxes. |
| 🇬🇧 UK | 9403.40.00 |
~2.5% | FSC/PEFC | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most challenging market due to Section 301 (25%) and IEEPA (10% + 50% steel). - Wooden racks (35-38%) are significantly cheaper to import into the US than Steel racks (85%). - Verify Material: If you can claim "Wood," you save 47-50% in taxes compared to steel!
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a Steel Rack as "Wooden" to get 35% tax.
👉 Consequence: Customs inspection reveals steel brackets/welds → 85% tax applied retroactively + penalties.
❌ Error 2: Missing ISPM 15 Fumigation Certificate for wooden products.
👉 Consequence: Goods detained at port, fumigated at your cost, or returned/destroyed.
❌ Error 3: Using "Pallet Rack" without specifying material in the description.
👉 Consequence: Customs officer makes a random classification → Likely Steel (85%) if they assume industrial use.
✅ Correct Practice:
"Wooden Storage Rack, Pine Wood, 4-Tier, With Fumigation Certificate, Model XYZ, ISPM 15 Compliant"
🎯 VII. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 "Wood is Gold, Steel is Lead." (In US Customs, Wood = ~35%, Steel = ~85%)
🔹 "Check the Material, Not Just the Name."
🔹 "Fumigation is Free, Fines are Expensive."
📌 Pro Tip:
- If your "Wooden Pallet Rack" has steel connectors, argue for 9403.60.40.00 (Wooden Furniture) by proving wood is the essential character.
- If you are importing from Vietnam/Mexico, check for USMCA/FTA benefits, which may reduce taxes to 0-5%.
- Apply for Advance Ruling if the product is complex/hybrid.
📣 Immediate Action:
📞 Confirm Material Composition → ✅ Get ISPM 15 Certificate → 📄 Declare Correct HS Code
🚀 Clear Customs Smoothly, Save 50% in Taxes, Boost Profit Margins!
✨ Professional Customs, Starts with Accurate Classification!
💼 Your Every Dollar Deserves to Be Counted Precisely!
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.