钢制餐桌
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7323915040 | 15.3% | CN | US | Official Doc |
| 9403200090 | 85.0% | CN | US | Official Doc |
| 7323940080 | 70.2% | CN | US | Official Doc |
AI Analysis
🍽️ Steel Dining Tables (Home Furniture)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Customs Strategy
📌 Part I: Product Definition and Classification: Do You Really Understand "Steel Dining Tables"?
Steel dining tables, as essential home furniture, vary significantly in classification based on material composition, structural design, and intended use. In international trade, they are primarily classified under Chapter 73 (Articles of Iron or Steel) or Chapter 94 (Furniture).
Key Distinction Logic:
- If the table is primarily made of steel/iron and falls under specific steel article headings → Chapter 73
- If the table is considered general metal furniture for household use → Chapter 94
⚠️ Critical Note:
- HS 7323.91.50.40: Simple steel tables, categorized under "Other table/kitchen ware"
- HS 7323.94.00.80: Steel tables with specific tax implications due to steel content
- HS 9403.20.00.90: Classified as "Metal household furniture," subject to higher additional tariffs
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
7323.91.50.40 |
Steel dining table, material: iron/steel, use: household items, categorized under "Other" | Simple steel tables, basic household use | 15.3% |
7323.94.00.80 |
Steel dining table, material: steel, form: dining table/household appliance, categorized under "Other" | Steel tables with specific structural features | 70.2% |
9403.20.00.90 |
Steel dining table, material: metal, form: household furniture, categorized under "Other metal household furniture" | General metal household dining tables | 85.0% |
🔍 Key Reminder:
- HS 7323.91.50.40 has the lowest total tariff (15.3%) but requires strict verification that the product is classified as "tableware/kitchen items" rather than general furniture.
- HS 7323.94.00.80 incurs a 50% additional tariff due to steel/aluminum/copper product regulations, resulting in a 70.2% total rate.
- HS 9403.20.00.90 is classified as metal household furniture, attracting the highest total tariff (85.0%) due to comprehensive additional taxes.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 (including subsequent imports)
🎯 1. 7323.91.50.40 —— Steel Dining Table (Basic Category)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Additional Tariff | 0.0% |
| Section 122 Tariff | 10% |
| Total Tariff | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ Not Applicable (High tariff threshold) |
| Legal Basis Path | Section 122: 10% → USITC: 7323.91.50.40 → Base Tariff: 5.3% |
📌 Explanation:
- This classification applies to simple steel tables without complex structural features.
- Total rate 15.3% is relatively low compared to other steel furniture categories.
- Section 122 tariff (10%) is a standard additional surcharge for steel products.
🎯 2. 7323.94.00.80 —— Steel Dining Table (Steel-Specific Category)
| Item | Content |
|---|---|
| Base Tariff | 2.7% |
| Additional Tariff | 7.5% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Surtax | 50% |
| Total Tariff | 70.2% |
| Tax Calculation | CIF Value × 70.2% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | Steel/Aluminum/Copper Surtax: 50% → Section 122: 10% → Additional Tariff: 7.5% → Base Tariff: 2.7% → USITC: 7323.94.00.80 |
📌 Important:
- The 50% steel surtax is the main driver of the high tariff.
- This classification applies to tables with specific steel structural features that trigger the steel/aluminum/copper surtax.
- Total rate 70.2% is significantly higher than7323.91.50.40.
🎯 3. 9403.20.00.90 —— Steel Dining Table (Metal Household Furniture)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 25.0% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Surtax | 50% |
| Total Tariff | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | Steel/Aluminum/Copper Surtax: 50% → Section 122: 10% → Additional Tariff: 25.0% → Base Tariff: 0.0% → USITC: 9403.20.00.90 |
📌 Caution:
- Classified under Chapter 94 (Furniture), this code incurs the highest total tariff (85.0%).
- The 50% steel surtax and 25% additional tariff compound to create a massive tax burden.
- Avoid this classification unless the product is explicitly defined as "general metal household furniture" without steel-specific features.
🛠️ Part IV: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes dimensions, material composition, weight, load capacity |
| ✅ Structural Diagram | ✔️ | Clarifies whether the table is simple steel frame or complex furniture |
| ✅ Product Photos (with Nameplate) | ✔️ | Clear images of model, brand, input/output specs (if applicable) |
| ✅ Commercial Invoice | ✔️ | Must specify "Steel Dining Table" and material details |
| ✅ Packing List | ✔️ | Indicates assembly status (knocked-down vs. assembled) |
| ✅ Origin Certificate (CO) | ✔️ | Essential for origin verification |
| ✅ Third-Party Test Reports | ✔️ | If applicable (e.g., structural integrity, safety standards) |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Material Determines Code, Structure Dictates Tax!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Simple steel table (basic use) | 7323.91.50.40 |
Misdeclare as furniture → 85% |
| Table with complex steel structure | 7323.94.00.80 |
Misdeclare as basic → 15.3% (underpayment risk) |
| General metal household table | 9403.20.00.90 |
Misdeclare as steel article → 70.2% (underpayment risk) |
| Knocked-down (KD) tables | Declare as assembled if partially assembled | Split declaration → Penalty risk |
✅ 3. Special Case Handling
| Scenario | Recommendation |
|---|---|
| OEM Custom Tables | Provide customer order + design drawings to avoid "non-standard" classification |
| Tables with Wood/Glass Components | Declare based on primary material; if steel >50%, consider Chapter 73 |
| Foldable/Portable Steel Tables | May qualify for 7323.91.50.40 if classified as "tableware" |
| Industrial vs. Household Use | If for industrial use, re-evaluate classification under Chapter 84 or 94 |
🌍 Part V: Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7323.91.50.40 |
15.3% (Lowest) | None Specific | Avoid 9403.20.00.90 due to 85% tariff |
| 🇨🇳 China | 7323.91.50.40 |
~5-10% | CCC (if applicable) | No additional surtaxes |
| 🇪🇺 EU | 7323.91.50.40 |
~2.5% | CE (if applicable) | Lower tariffs, no steel surtax |
| 🇦🇺 Australia | 7323.91.50.40 |
~5% | RCM (if applicable) | Moderate tariffs |
| 🇯🇵 Japan | 7323.91.50.40 |
~0-5% | PSE (if applicable) | Low tariffs |
📌 Conclusion:
- USA has the most complex tariff structure for steel furniture, with rates ranging from 15.3% to 85.0% based on classification.
- China, EU, Australia, and Japan have significantly lower tariffs, making them more favorable markets for steel dining tables.
- Avoid9403.20.00.90in the US market to prevent excessive tax burdens.
📌 Part VI: Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring a simple steel table as 9403.20.00.90
👉 Consequence: Tax rate jumps from 15.3% to 85.0% → Massive overpayment!
❌ Mistake 2: Ignoring the 50% steel surtax for 7323.94.00.80
👉 Consequence: Unexpected 70.2% tariff instead of estimated 15-20% → Cash flow crisis!
❌ Mistake 3: Failing to provide structural diagrams
👉 Consequence: Customs cannot verify classification → Delays, penalties, or retroactive assessments
❌ Mistake 4: Using vague terms like "Metal Table" without specifying material
👉 Consequence: Customs may default to the highest tariff code (9403.20.00.90) → 85% tax!
✅ Correct Practice:
“Steel Dining Table, 180x90cm, Powder-Coated Steel Frame, 4 Chairs, Knocked-Down, Model XYZ, Origin: China”
🎯 Part VII: Conclusion: Precise Classification Saves Money!
🎯 Key Takeaway:
🔹 “Material + Structure = Classification. Classification = Tax. Tax = Profit!”
🔹 “15.3% vs. 85%: A 70% Difference Can Make or Break Your Shipment!”
📌 Pro Tip:
- Pre-Arrange HS Code Pre-Ruling with US Customs before shipment to avoid disputes.
- Consult a Licensed Customs Broker to verify classification based on product specifications.
- Consider Supply Chain Diversification: If US tariffs are prohibitive, explore production in Vietnam, Mexico, or Thailand to leverage lower tariff regimes.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Specs + Apply for HS Code Pre-Ruling
🚀 Ensure Smooth Customs Clearance, Maximize Profit Margins, and Scale Your Business!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved in Taxes is a Dollar Added to Your Bottom Line!
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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) — 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.