3 piece Square Spatula Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8215995000 | 15.3% | CN | US | 官方文档 |
| 8215994060 | 15.0% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924101000 | 13.4% | CN | US | 官方文档 |
| 4823908000 | 35.0% | CN | US | 官方文档 |
| 4823908620 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🥄 3-Piece Square Spatula Set (Silicone/Rubber Kitchen Utensils)
🌐 HS Code Reference & Clearance Guide | 2026 Customs Classification Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Square Spatulas"?
A "3-Piece Square Spatula Set" typically consists of flexible kitchen utensils used for baking, cooking, and spreading. In international trade, these items are most commonly classified under Chapter 39 (Plastics) if made of silicone, rubber, or plastic, or Chapter 82 (Cutlery) if made of metal or base metal with non-metal handles.
However, the vast majority of consumer-grade "square spatula sets" (especially flexible baking tools) are classified as Plastic Article Tableware/Kitchenware.
⚠️ Critical Distinction Point:
- If the spatulas are flexible (silicone/rubber/plastic) and used for tableware/kitchenware functions →归类 to 3924.10 series.
- If they are rigid base metal tools (e.g., metal scrapers with wooden handles) →归类 to 8215.99 series.
- Note: In the provided data, no flexible silicone/rubber specific codes are listed outside of the general plastic categories, so we must align with the available plastic or metal options. Given "Square Spatula Set" usually implies silicone/plastic in modern contexts, we prioritize the Plastic (3924) classification, but we will also address the Base Metal (8215) option if they are rigid tools.
📦 II. HS Code Classification Details (Based on Provided Data)
Since the input data contains specific HS codes for plastics and base metal cutlery, here is the precise mapping for a "3-Piece Square Spatula Set":
| HS Code | Product Description | Applicable Scenario | Material Type |
|---|---|---|---|
3924.10.40.00 |
Tableware and kitchenware of plastics: Other | Flexible silicone/plastic spatulas, baking scrapers, mixing spoons. Most Common for "Spatula Sets". | ✅ Plastic / Silicone / Rubber |
8215.99.50.00 |
Spoons, forks... similar kitchen or tableware... Other (including parts) | Rigid base metal spatulas (e.g., metal offset spatulas with plastic handles), if not specifically covered by other metal cutlery codes. | ✅ Base Metal (with non-metal parts) |
8215.99.40.60 |
Spoons and ladles: With base metal (except stainless steel) or nonmetal handles Other | Specific metal handles with base metal heads. Less common for standard spatulas. | ✅ Base Metal + Nonmetal Handle |
🔍 Key Insight:
- For flexible square spatulas (silicone/plastic),3924.10.40.00is the correct and most likely classification.
- Do NOT misclassify rigid metal tools as plastic, or flexible plastic tools as metal.
- The term "Square Spatula" is a functional description; customs looks at material and function.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN) (Assumed for tax calculation based on data context)
✅ Effective Date: Current 2026 Rates
🎯 1. 3924.10.40.00 —— Plastic Tableware/Kitchenware (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (Ad Valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Total Tariff | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Eligible? | ❌ No (Usually, plastic goods >$800 require full entry; under $800 may use Section 321 de minimis, but Section 301 exclusions apply if any). |
| Legal Basis Path | HTSUS: 3924.10.40.00 → Section 301 Footnote Check (0% additional). |
📌 Explanation:
- Plastic kitchenware generally enjoys a low base tariff of 3.4%.
- Unlike many electronics or steel products, plastic tableware (3924.10) is NOT currently subject to the 25% Section 301 tariff in the provided data.
- Total Cost Impact: Very Low. This is a highly favorable HS code for importers.
🎯 2. 8215.99.50.00 —— Base Metal Cutlery/Utensils (Other)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Total Tariff | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Eligible? | ❌ No (Standard import rules apply). |
| Legal Basis Path | HTSUS: 8215.99.50.00 → Section 301 Footnote Check (0% additional). |
📌 Explanation:
- If your spatulas are metal (e.g., stainless steel offset spatulas), they fall under 8215.99.50.00.
- The base rate is 5.3%, slightly higher than plastic.
- No additional 301 tariffs apply to this specific subheading in the provided data.
🛠️ IV. Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify: "3-Piece Square Silicone Spatula Set, Food-Grade, Heat Resistant to 230°C". |
| ✅ Material Specification | ✔️ | CRITICAL: Clearly state "100% Food-Grade Silicone" or "BPA-Free Plastic". If metal, specify "Stainless Steel Head + Plastic Handle". |
| ✅ Commercial Invoice | ✔️ | Must match HS Code 3924.10.40.00 or 8215.99.50.00 accurately. |
| ✅ Packing List | ✔️ | Show net weight and gross weight. |
| ✅ FDA Compliance Letter | ✔️ | For food-contact plastics/silicone, FDA compliance is required for US clearance. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Function Second. 'Silicone' means 3924, 'Metal' means 8215. Do not mix!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Flexible Silicone Spatulas | 3924.10.40.00 (3.4%) |
Misdeclaring as Metal → 5.3% + potential audit |
| Plastic Spatulas | 3924.10.40.00 (3.4%) |
Misdeclaring as Metal → Overpayment |
| Metal Offset Spatulas | 8215.99.50.00 (5.3%) |
Misdeclaring as Plastic → Underpayment & Penalty |
| Mixed Set (e.g., Silicone + Wooden Handle) | Still 3924.10.40.00 (if plastic/silicone is chief material) |
Splitting into multiple HS codes → Complexity |
📌 Note on Mixed Sets:
If the set includes a spatula with a wooden handle and silicone head, it is still generally classified as Chapter 39 if the silicone is the primary functional component. However, if the handle is base metal, re-evaluate8215.99.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Branded Sets | Provide brand authorization if using trademarked names. |
| Food Contact Safety | Ensure FDA 21 CFR 177.2600 (silicone) or 177.1520 (plastic) compliance. Non-compliant goods will be rejected. |
| Packaging | If sold in a retail box, declare "Set". If sold individually, declare "Single Unit". The HS code is the same, but quantity affects duty value. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
3.4% | No Section 301 surcharge. Low risk. |
| 🇪🇺 EU | 3924.10.10 |
~1.7% | Lower base rate. CE/Food Safety certs required. |
| 🇨🇳 China | 3924.10.40 |
~5-10% | Higher base rate depending on specific subheading. |
| 🇬🇧 UK | 3924.10.90 |
~2.5% | Post-Brexit rules. Check UK Global Tariff. |
📌 VI. Common Errors & Pitfalls
❌ Error 1: Declaring silicone spatulas as "Kitchen Tools" without material specification.
👉 Result: Customs may classify as "Other Plastic Articles" (higher duty) or request additional info, causing delays.
❌ Error 2: Misdeclaring metal spatulas as plastic.
👉 Result: Underpayment of duty (5.3% vs 3.4% is small, but risk of fraud audit is high). If the value is high, this leads to penalties.
❌ Error 3: Ignoring FDA Compliance.
👉 Result: FDA Hold/Refusal. Plastic/silicone food contact items are strictly regulated. Without FDA registration or compliance letter, goods will be detained.
✅ Correct Declaration Example:
"3-PC Square Silicone Spatula Set, Food Grade, Heat Resistant, BPA Free, Model XYZ, FDA Compliant, HS Code: 3924.10.40.00"
🎯 VII. Conclusion: Smart Clearance for High Volume
🎯 Key Takeaway:
🔹 For Plastic/Silicone Spatulas: HS Code
3924.10.40.00is your best friend. 3.4% Total Duty. No Section 301.
🔹 For Metal Spatulas: HS Code8215.99.50.00. 5.3% Total Duty.
🔹 Documentation: Always include FDA Compliance and Material Specs.
📌 Pro Tip:
If you are importing large volumes, consider Applying for an Advance Ruling from CBP if your product has unique features (e.g., hybrid materials). This locks in the HS code and prevents future disputes.
📣 Immediate Action:
📞 Confirm material with your supplier.
📄 Ensure FDA compliance documents are ready.
📝 Use HS Code3924.10.40.00for plastic/silicone sets.
🚀 Low duty, smooth clearance, maximize profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 3.4% vs 5.3%: Small Difference, Big Impact on Volume.
用户评价
关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。