木制收纳架
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9403896020 | 35.0% | CN | US | Official Doc |
| 9403608093 | 35.0% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
AI Analysis
🪵 Wooden Storage Rack (木质收纳架)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: What Exactly is a "Wooden Storage Rack"?
A wooden storage rack is a versatile organizational tool used in bathrooms, bedrooms, offices, or living rooms to store items such as shaving brushes, toiletries, books, or decorative objects. In international trade, the classification depends heavily on material (wood vs. paper), form (furniture part vs. complete article), and specific function.
⚠️ Key Distinction Points:
- Furniture Parts vs. Complete Furniture: If it is merely a component or accessory for furniture, it may fall under Chapter 94 (Furniture). If it is a self-contained storage unit, it might still be under Chapter 94 but with a different subheading.
- Wood vs. Paper: The material is the primary differentiator. Wooden items generally attract different duties than paper-based ones, especially regarding "Base Duties" and specific retaliatory tariffs (Section 301 & IEEPA).
- Shaving Brush Holder Specifics: If specifically designed as a holder for shaving brushes, it is often classified under wooden articles of Chapter 44, whereas general storage racks may fall under Chapter 94.
📦 II. HS Code Classification Details (2026 Latest Authorized Tariff Schedule)
Based on the provided data for "Wooden Storage Rack" (木制收纳架) and related variants, here are the authoritative HS Codes and their corresponding tax structures.
| HS Code | Product Description | Material | Category | Total Tax Rate |
|---|---|---|---|---|
| 9403.89.60.20 | Wood Shaving Brush Storage Rack; classified as furniture parts/accessories. | Wood | Furniture Parts/Accessories | 35.0% |
| 9403.60.80.93 | Wooden Shaving Brush Storage Rack or Wooden Storage Box. | Wood | Wooden Furniture | 35.0% |
| 4421.99.98.80 | Wooden Shaving Brush Storage Rack (Article of Wood). | Wood | Other Wood Articles (Supports/Parts) | 38.3% |
| 4421.91.98.80 | Wooden Shaving Brush Storage Rack (Other Wood Articles). | Wood | Other Wood Articles | 38.3% |
| 4823.90.86.80 | Paper Storage Rack. | Paper | Other Paper Articles | 35.0% |
🔍 Key Takeaway:
- Wooden Items: Are split between Chapter 94 (Furniture/Furniture Parts) and Chapter 44 (Wood/Wood Articles).
- Chapter 94 (9403.60.80.93 & 9403.89.60.20): Treats the item as part of furniture, with 0% Base Duty.
- Chapter 44 (4421.99.98.80 & 4421.91.98.80): Treats the item as a generic wood article, with 3.3% Base Duty.
- Paper Item (4823.90.86.80): Treated as a paper product, similar tax structure to Chapter 94 (0% Base).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 Period
🎯 1. Chapter 94 Classifications (9403.60.80.93 & 9403.89.60.20)
Category: Wooden Furniture / Furniture Parts
| Item | Detail |
|---|---|
| Base Duty | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% (Trump/Biden Era Retaliatory Tariff on Chinese Goods) |
| IEEPA Surcharge | +10.0% (Section 122 Clause / Emergency Powers) |
| Total Effective Tax | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Denied for Section 301/IEEPA goods) |
| Legal Path | USITC:9403.60.80.93 → Section 301 Footnote → IEEPA:122 |
📌 Explanation:
- The 0% base duty reflects that wooden furniture is generally low-tariff.
- The 35% total is driven entirely by political tariffs (25% + 10%).
- Even though it is "furniture," the 301 tariffs apply because it is of Chinese origin.
🎯 2. Chapter 44 Classifications (4421.99.98.80 & 4421.91.98.80)
Category: Other Wood Articles (Non-Furniture Specific)
| Item | Detail |
|---|---|
| Base Duty | 3.3% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Effective Tax | 38.3% |
| Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | USITC:4421.99.98.80 → Section 301 Footnote → IEEPA:122 |
📌 Explanation:
- These codes are for wood items that are not strictly classified as furniture parts.
- The 3.3% base duty makes this category slightly more expensive than Chapter 94, resulting in a 38.3% total tax.
- Warning: Misclassifying a "storage rack" as a generic wood article (Ch 44) when it qualifies as furniture (Ch 94) will lead to underpayment and potential penalties. Conversely, over-classifying might lead to unnecessary audits.
🎯 3. Paper Storage Rack (4823.90.86.80)
Category: Paper Products
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Effective Tax | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- If the product is made of paper (not wood), it falls under Chapter 48.
- The tax rate is identical to the Chapter 94 wooden furniture rate (35%) because the base duty is also 0%.
🛠️ IV. Customs Clearance Practical Advice (Risk Avoidance Guide)
✅ 1. Critical Documentation Checklist
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (Wood Type: Pine, Oak, MDF, etc.), Dimensions, Capacity, and Intended Use (e.g., "For bathroom shaving brushes"). |
| ✅ Material Declaration | ✔️ | Explicitly declare if it is Solid Wood, Engineered Wood, or Paper. Misdeclaration leads to re-classification. |
| ✅ Product Photos | ✔️ | High-res images showing the item assembled. Show joints, finish, and any labels. |
| ✅ Bill of Lading / Invoice | ✔️ | Ensure the description matches the HS Code. Do not use generic terms like "Gift" or "Sample." Use "Wooden Storage Rack for Shaving Brushes." |
| ✅ Certificates of Origin | ✔️ | Required for proving Chinese origin to apply (or defend against) Section 301 tariffs. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Know Your Material, Know Your Function, Avoid the 3.3% Trap!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Wooden Rack specifically for Bathroom/Shaving Brushes | 9403.89.60.20 or 9403.60.80.93 | Classified as Furniture/Furniture Parts. Lower base duty (0%). |
| Generic Wooden Rack (Books, Office Supplies) | 9403.60.80.93 | Falls under "Other wooden furniture." |
| Wooden Rack (Non-Furniture, e.g., Display Stand) | 4421.99.98.80 | Falls under "Other wood articles." Higher base duty (3.3%). |
| Paper/Cardboard Storage Rack | 4823.90.86.80 | Paper-based product. Same effective tax as wooden furniture. |
📌 Critical Warning:
- If you classify a wooden item under Chapter 44 by mistake, you pay 3.3% more base duty.
- If you classify a paper item under Chapter 94, Customs may reject it, causing delays.
- Always prioritize Chapter 94 for wooden storage racks if they function as furniture or furniture accessories.
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Wood Treatment | Ensure wood is fumigated or heat-treated (IPPC mark) if made of raw wood, to comply with USDA regulations. |
| Mixed Materials | If the rack has metal hooks or glass shelves, the essential character determines the HS Code. If wood is dominant, stick to Wood Codes. |
| Set with Accessories | If sold as a "Bathroom Set" (Rack + Mirror + Shelf), the principal item (Rack) usually dictates the classification. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Estimated Total Tax (CN Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9403.60.80.93 / 9403.89.60.20 |
35.0% | High Section 301 + IEEPA taxes. |
| 🇨🇳 China | 9403.60.90.90 |
~0-5% | Lower import duties for finished wood furniture. |
| 🇪🇺 EU | 9403.30.90 |
~0-2% | No Section 301 equivalent, but anti-dumping may apply. |
| 🇬🇧 UK | 9403.30.90 |
~2-4% | Post-Brexit tariff structure. |
| 🇦🇺 Australia | 9403.30.00 |
~5% | Standard MFN rate. |
📌 Conclusion:
- The USA is the most expensive market due to political tariffs (35%).
- Europe and Asia have significantly lower barriers, making them attractive alternatives for wood-based storage products.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a Wooden Rack as a Plastic or Metal item.
👉 Consequence: Severe penalties for false declaration. Customs will inspect and reclassify.
❌ Mistake 2: Using Generic Terms like "Wooden Holder" without specifying function.
👉 Consequence: Customs may assign the worst-case HS Code (e.g., Chapter 44 with higher base duty).
❌ Mistake 3: Ignoring Section 122 (IEEPA) Tariffs.
👉 Consequence: Even if you get the HS Code right, forgetting to account for the 10% IEEPA surcharge will result in underpayment.
❌ Mistake 4: Splitting a Complete Furniture Set into Parts.
👉 Consequence: If the rack is part of a larger unit, it may be taxed as part of the whole. Splitting incorrectly can trigger audits.
✅ Correct Approach:
"Wooden Bathroom Storage Rack, 100% Pine, for Shaving Brushes, Fumigated, Model XYZ"
🎯 VII. Conclusion: Precision in Classification Saves Money
🎯 Remember the Key Rule:
🔹 "Furniture Parts (Ch 94) = 0% Base, 35% Total."
🔹 "Wood Articles (Ch 44) = 3.3% Base, 38.3% Total."
🔹 "Paper (Ch 48) = 0% Base, 35% Total."
📌 Pro Tip:
- Always aim for Chapter 94 (Furniture) if your wooden rack is intended for household storage. It saves you the 3.3% base duty.
- Ensure your commercial invoice clearly states "Wooden" and "Furniture Part/Accessory" to support this classification.
📣 Immediate Action:
📞 Consult with a licensed customs broker to confirm the essential character of your product.
📝 Request a Pre-Ruling from US Customs if the classification is ambiguous.
🚀 Accurate classification is the first step to cost-effective global trade!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point counts in today's tariff landscape!
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.