食品刮刀
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8215995000 | 15.3% | CN | US | Official Doc |
| 8215994500 | 17.5% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 4419901100 | 15.3% | CN | US | Official Doc |
| 4419909100 | 20.7% | CN | US | Official Doc |
AI Analysis
🍰 Cake Scraper (Spatula) Classification & Customs Clearance Guide
---
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Analysis | Professional Compliance Guide
📌 I. Product Definition: What Exactly is a "Cake Scraper"?
A Cake Scraper (often referred to as a Cake Server, Spatula, or Turner in kitchenware contexts) is a specialized culinary tool used for spreading, scraping, lifting, and serving cakes or other delicate foods. In international trade, its classification depends heavily on material and function.
Key Classification Drivers: 1. Material Composition: Is it made of Base Metal (stainless steel/alloy), Plastic, or Wood? 2. Function: Is it classified as "Tableware" (cutlery/service) or "General Kitchen Utensil"? 3. HS Code Variance: Different materials trigger different HS codes and, crucially, different tariff rates due to US Trade Action 301 and Section 122 tariffs.
⚠️ Critical Warning:
- Base Metal scrapers are often classified under 8215.99 (Cutlery/Tableware). - Plastic scrapers fall under 3924.10 (Tableware/Kitchenware of Plastic). - Wooden scrapers fall under 4419.90 (Wooden Tableware). - Misclassification Risk: Declaring a metal scraper as plastic to avoid tariffs will result in severe penalties and seizure.
📦 II. HS Code Classification Details (2026 Latest Tariff Data)
Based on the provided data, here are the specific HS Codes, their summaries, and tax details.
| HS Code | Product Description & Logic | Material | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
8215.99.50.00 |
Cake Server/Knife (Base Metal). Classified as tableware (cutlery). Matches "other" categories for base metal cutlery. | Base Metal (e.g., Stainless Steel) |
15.3% | Base Duty: 5.3% Section 301/Added: 0.0% Sec 122 Tariff: 10% |
8215.99.45.00 |
Tableware Utensil (Base Metal). Functionally matches cake server. Classified under "other" tableware categories. | Base Metal (e.g., Stainless Steel) |
17.5% | Base Duty: 0.0% Section 301/Added: 7.5% Sec 122 Tariff: 10% |
3924.10.40.00 |
Kitchenware (Plastic). Classified as other kitchenware items made of plastic. | Plastic | 13.4% | Base Duty: 3.4% Section 301/Added: 0.0% Sec 122 Tariff: 10% |
4419.90.11.00 |
Kitchen Utensil (Wood). Classified as wooden tableware/kitchen utensils. | Wood | 15.3% | Base Duty: 5.3% Section 301/Added: 0.0% Sec 122 Tariff: 10% |
4419.90.91.00 |
Kitchen Utensil (Wood/Steel Mix). Classified as other wooden tableware/kitchen utensils. | Wood/Stainless Steel | 20.7% | Base Duty: 3.2% Section 301/Added: 7.5% Sec 122 Tariff: 10% |
🔍 Key Insight:
- The 122 Tariff (10%) applies to ALL these categories. This is likely a specific Section 122 tariff (often related to national security or specific trade remedies). - The main differentiator is the Base Duty and Added Duty (Section 301). - Plastic (3924.10.40.00) has the lowest base duty (3.4%) but still hits the 122 tariff. - Wood (4419.90.91.00) has the highest total tax (20.7%) due to the 7.5% added duty.
💰 III. 2026 Latest Tariff Rate Detailed Explanation
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Assumed based on "122 Terms" and typical tariff structures)
✅ 生效时间: 2025年11月10日起 (From Nov 10, 2025)
🎯 1. 8215.99.50.00 —— Base Metal Cake Server/Knife
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Added Duty | 0.0% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| De Minimis Exemption? | ❌ No (Likely excluded due to tariff structure) |
📌 Explanation:
- This code is for metal cake servers that are considered "cutlery" or "tableware." - The 0% added duty makes this code potentially cheaper than8215.99.45.00if the product fits this specific sub-heading. - Note: Ensure the item is strictly "metal" and not coated or composite.
🎯 2. 8215.99.45.00 —— Base Metal Tableware Utensil
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Added Duty | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ No |
📌 Explanation:
- This is a "catch-all" for base metal tableware that doesn't fit50or other specific cutlery codes. - Although base duty is 0%, the 7.5% added duty pushes the total higher than50.00.
🎯 3. 3924.10.40.00 —— Plastic Kitchenware
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Added Duty | 0.0% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 13.4% |
| Calculation | CIF Value × 13.4% |
| De Minimis Exemption? | ❌ No |
📌 Explanation:
- Plastic cake scrapers benefit from the lowest total tariff (13.4%) among the options. - No added Section 301 duty, but still subject to the 122 tariff. - Best Option for Cost if the product is purely plastic.
🎯 4. 4419.90.11.00 —— Wooden Tableware/Kitchen Utensil
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Added Duty | 0.0% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| De Minimis Exemption? | ❌ No |
📌 Explanation:
- For wooden cake scrapers/spatulas. - Matches the cost of8215.99.50.00(Metal) in terms of total tax.
🎯 5. 4419.90.91.00 —— Other Wooden Kitchen Utensils
| Item | Content |
|---|---|
| Base Duty | 3.2% |
| Section 301 Added Duty | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 20.7% |
| Calculation | CIF Value × 20.7% |
| De Minimis Exemption? | ❌ No |
📌 Explanation:
- This is the "Other" category for wooden utensils, often used if11doesn't fit. - Highest Tax Rate (20.7%) due to the 7.5% added duty. Avoid if possible.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Must-Have)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state Material (e.g., "Stainless Steel 304", "Food-Grade Plastic PP", "Bamboo"). |
| ✅ Product Photos | ✔️ | Clear images showing the item, brand label, and any coatings/marks. |
| ✅ Commercial Invoice | ✔️ | Must describe the item accurately (e.g., "Plastic Cake Spatula" NOT just "Kitchen Tool"). |
| ✅ Packing List | ✔️ | List quantities and weights. |
| ✅ Material Declaration | ✔️ | Explicitly declare material composition to avoid misclassification penalties. |
✅ 2. Classification Strategy (Key Rules)
🔥 "Material Dictates Code, Code Dictates Cost!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Plastic Spatula | 3924.10.40.00 |
Lowest total tax (13.4%). No added Section 301 duty. |
| Metal Spatula (Cutlery-style) | 8215.99.50.00 |
Lower tax (15.3%) than 45.00. No added Section 301 duty. |
| Metal Spatula (General Utensil) | 8215.99.45.00 |
Higher tax (17.5%). Only use if 50.00 is legally incorrect. |
| Wooden Spatula (Specific) | 4419.90.11.00 |
Lower tax (15.3%). Avoid 91.00 unless necessary. |
| Wooden Spatula (General) | 4419.90.91.00 |
Highest tax (20.7%). Avoid if possible. |
📌 Critical Tip:
- If your metal spatula has a non-metal handle (e.g., wood or plastic), you must determine the essential character. Usually, the blade (metal) determines the classification as metal cutlery (8215). However, if the handle is dominant, it might shift to wood/plastic. Consult a customs broker for composite goods.
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| Coated Metal Spatula | If coated with plastic/teflon, it may still be classified as metal (8215) if the metal provides the essential structure. |
| Set of Spatulas | If sold as a set, classify based on the dominant item or the set's essential character. |
| OEM/White Label | Ensure the invoice matches the product. Do not use generic descriptions that don't match the physical item. |
| Small Quantity (De Minimis) | ❌ No De Minimis Exemption. The 122 tariff and structure imply these are not eligible for $800 de minimis exemption. Plan for full duty payment. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Tax Rate | Key Certifications |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) or 8215.99.50.00 (Metal) |
13.4% - 15.3% | FDA Compliance (Food Contact), Prop 65 (if plastic) |
| 🇪🇺 EU | 3924.10 (Plastic) or 8215.99 (Metal) |
~5-10% | LFGB, EU 10/2011 (Plastic), REACH |
| 🇨🇳 China | 3924.10 or 8215.99 |
5-10% | GB 4806 (Food Safety) |
| 🇬🇧 UK | 3924.10 or 8215.99 |
~5% | UKCA Marking |
📌 Conclusion:
- USA is the most complex due to Section 122 and potential Section 301 duties. - Plastic and Metal (specific codes) offer the lowest duty rates in the US. - Wooden products face higher duties in the US.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring a Metal Spatula as "Plastic Utensil" to save tax.
👉 Consequence: Customs inspection will reveal the metal content. Fine + Back Duty + Seizure.
❌ Mistake 2: Using "Kitchen Tool" as a generic description without material specification.
👉 Consequence: Customs will assign the highest possible duty or reject the entry for insufficient information.
❌ Mistake 3: Assuming De Minimis ($800) applies.
👉 Consequence: These HS codes are subject to Section 122 tariffs, which are not exempt under de minimis. You must pay duties regardless of value.
❌ Mistake 4: Misclassifying Composite Spatulas (Metal blade + Wood handle).
👉 Consequence: Incorrect HS Code → Incorrect Tax → Audit Risk. Determine essential character carefully.
✅ Correct Approach:
"Plastic Cake Scraper, Food Grade, Model XYZ"
"Stainless Steel Cake Server, 304, Model ABC"
Always match the HS Code to the actual material!
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Golden Rule:
🔹 "Plastic is Cheapest (13.4%), Metal is Middle (15.3%-17.5%), Wood is Most Expensive (15.3%-20.7%)."
🔹 "Material Matters More Than Function!"
🔹 "No De Minimis! Pay Your Duties!"
📌 Pro Tip:
- If you are importing large volumes, consider Advance Rulings from US Customs and Border Protection (CBP) to confirm the correct HS Code.
- For composite items (e.g., metal blade with wooden handle), seek professional customs broker advice to determine the "essential character" and avoid penalties.
📣 Action Now:
📞 Contact a Licensed Customs Broker + Provide Material Specs + Confirm HS Code
🚀 Clear Customs Smoothly, Avoid Penalties, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty 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.