Black Spice Rack
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4419909100 | 20.7% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 7323999080 | 88.4% | CN | US | 官方文档 |
| 7323930080 | 62.0% | CN | US | 官方文档 |
| 4419199000 | 13.2% | CN | US | 官方文档 |
商品图片
AI分析
🌶️ Black Spice Rack (Kitchen Storage & Organization)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 Part I: Product Definition & Classification: Do You Really Understand "Spice Racks"?
A Black Spice Rack is a functional storage unit designed to organize small containers of spices, herbs, and condiments. In international trade, its classification heavily depends on the material of construction. It is not a single HS code but falls into different categories based on whether it is made of Wood, Plastic, Iron/Steel, or Bamboo.
⚠️ Key Distinction Points: - If made of Wood → Classified under Chapter 44 (Wood and Articles of Wood); - If made of Plastic → Classified under Chapter 39 (Plastics and Articles Thereof); - If made of Iron/Steel → Classified under Chapter 73 (Articles of Iron or Steel); - If made of Bamboo → Classified under Chapter 44 (Bamboo) as a specific sub-category.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the inferred materials for a "Black Spice Rack," here are the four most likely HS Codes and their corresponding tax implications:
| HS Code | Material Inference | Product Description | Tax Rate (Total) |
|---|---|---|---|
4419.90.91.00 |
Wood | Wooden tableware, kitchen utensils, or general wooden kitchen items (兜底 classification for wood kitchenware) | 20.7% |
3926.30.50.00 |
Plastic | Other plastic articles: connectors, brackets, or stands (General plastic household item) | 22.8% |
7323.99.90.80 |
Black Metal / Iron | Other articles of iron or steel: other articles (General metal kitchenware/stand) | 88.4% |
7323.93.00.80 |
Stainless Steel | Table, kitchen, or other household articles and parts thereof of stainless steel | 62.0% |
4419.19.90.00 |
Bamboo | Other articles of bamboo (Specialized bamboo kitchenware) | 13.2% |
🔍 Critical Note: - Wood (
4419.90.91.00) is a common "catch-all" for wooden kitchen items not specifically listed elsewhere. - Plastic (3926.30.50.00) covers generic plastic holders, stands, and connectors. - Iron/Steel (7323.99.90.80) carries the highest tariff due to significant additional levies on steel products. - Stainless Steel (7323.93.00.80) has a lower additional tariff base but still incurs substantial costs. - Bamboo (4419.19.90.00) offers the lowest total tax burden among these options.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Detailed Tax Policy)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: Current regulations (including Section 301 and Section 122 measures)
🎯 1. 4419.90.91.00 — Wooden Spice Rack (Kitchen Utensils)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.2% |
| Additional Duty (Section 301) | 7.5% |
| Section 122 Duty | 10% |
| Total Tax Rate | 20.7% |
| Calculation Basis | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Applicable (Commercial shipment) |
| Legal Basis Path | USITC: 4419.90.91.00 → Section 301 Footnote → Section 122 |
📌 Explanation: - This is a moderate-cost option. - The combination of Base Duty (3.2%), Section 301 (7.5%), and Section 122 (10%) results in a manageable total of 20.7%.
🎯 2. 3926.30.50.00 — Plastic Spice Rack (Other Plastic Articles)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.3% |
| Additional Duty (Section 301) | 7.5% |
| Section 122 Duty | 10% |
| Total Tax Rate | 22.8% |
| Calculation Basis | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC: 3926.30.50.00 → Section 301 Footnote → Section 122 |
📌 Note: - Plastic racks are categorized as "other plastic articles." - The higher base duty (5.3%) compared to wood makes this slightly more expensive than wooden racks, totaling 22.8%.
🎯 3. 7323.99.90.80 — Black Iron/Steel Spice Rack (Other Metal Articles)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.4% |
| Additional Duty (Section 301) | 25.0% |
| Section 122 Duty | 10% |
| Steel/Copper/Aluminum Additional Levy | 50% (Applied to steel products) |
| Total Tax Rate | 88.4% |
| Calculation Basis | CIF Value × 88.4% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC: 7323.99.90.80 → Section 301 Footnote → Section 122 → Steel Levy |
⚠️ Critical Warning: - This is the MOST EXPENSIVE classification. - The 50% additional levy on steel/iron products combined with Section 301 (25%) and Section 122 (10%) leads to a staggering 88.4% total tariff. - Avoid this HS Code unless absolutely necessary. Consider alternative materials.
🎯 4. 7323.93.00.80 — Stainless Steel Spice Rack
| Item | Detail |
|---|---|
| Base Duty Rate | 2.0% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Duty | 10% |
| Steel/Copper/Aluminum Additional Levy | 50% (Applied to steel products) |
| Total Tax Rate | 62.0% |
| Calculation Basis | CIF Value × 62.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC: 7323.93.00.80 → Section 301 Footnote → Section 122 → Steel Levy |
📌 Note: - While the base duty (2.0%) and Section 301 duty (0.0%) are lower, the 50% steel levy still pushes the total to 62.0%. - Cheaper than iron (
88.4%) but still significantly more expensive than wood or plastic.
🎯 5. 4419.19.90.00 — Bamboo Spice Rack
| Item | Detail |
|---|---|
| Base Duty Rate | 3.2% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Duty | 10% |
| Total Tax Rate | 13.2% |
| Calculation Basis | CIF Value × 13.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC: 4419.19.90.00 → Section 301 Footnote → Section 122 |
📌 Advantage: - Lowest Total Tax Rate (13.2%). - Bamboo is treated similarly to wood but has specific sub-codes. - Zero Section 301 duty makes it highly cost-effective.
🛠️ Part IV: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Material Declaration is Critical
| Material | Correct HS Code | Risk of Misclassification |
|---|---|---|
| Wood | 4419.90.91.00 |
If declared as "Plastic," it may be rejected for incorrect material. |
| Plastic | 3926.30.50.00 |
If declared as "Wood," it will be reclassified and taxed at 20.7% instead of 22.8% (minor difference) but may face scrutiny. |
| Iron/Steel | 7323.99.90.80 |
High Risk. Declaring as "Metal" without specifying "Stainless Steel" or "Iron" can lead to penalties. |
| Bamboo | 4419.19.90.00 |
If declared as "Wood," it might be accepted, but specific bamboo codes are more precise. |
🔥 Key Tip: "Material First, Function Second!" - Clearly state the material in the commercial invoice: "Spice Rack made of Bamboo" or "Spice Rack made of Stainless Steel." - Do not simply say "Kitchen Rack" without specifying material.
✅ 2. Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify material (e.g., "Bamboo," "Plastic," "Iron") |
| ✅ Packing List | ✔️ | Item count, weight, dimensions |
| ✅ Product Photos | ✔️ | Clear images showing material texture and structure |
| ✅ Material Certificate | ✔️ | For stainless steel/iron, provide mill certificates if requested |
| ✅ FCC/CE Report | ❌ | Not typically required for kitchenware unless electronic components are present |
| ✅ FDA Certificate | ⚠️ | If the rack holds food directly, ensure compliance with food-safe materials |
✅ 3. Special Cases & Strategies
| Scenario | Recommendation |
|---|---|
| Mixed Materials | If the rack is Wood + Metal brackets, declare the primary material (usually Wood) under 4419.90.91.00. |
| Plastic with Metal Hangers | Declare as Plastic (3926.30.50.00) if plastic constitutes the main structure/value. |
| Stainless Steel Rack | Use 7323.93.00.80 for stainless steel to avoid the 25% Section 301 duty, but still pay 50% steel levy. |
| Bamboo Rack | Strongly recommended for lowest tax (13.2%) and eco-friendly marketing. |
🌍 Part V: Global Market Comparison (2026)
| Market | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4419.19.90.00 (Bamboo) |
13.2% | Lowest tariff; Bamboo preferred |
| 🇺🇸 USA | 4419.90.91.00 (Wood) |
20.7% | Moderate tariff |
| 🇺🇸 USA | 3926.30.50.00 (Plastic) |
22.8% | Moderate tariff |
| 🇺🇸 USA | 7323.93.00.80 (Stainless Steel) |
62.0% | High tariff due to steel levy |
| 🇺🇸 USA | 7323.99.90.80 (Iron) |
88.4% | Highest tariff. Avoid. |
| 🇨🇳 China | Varies | 5-15% | No Section 301 or Section 122 |
| 🇪🇺 EU | Varies | 0-6% | No Section 301 or Section 122 |
📌 Conclusion: - USA Tariffs are Material-Specific. - Bamboo (
4419.19.90.00) is the most cost-effective for the US market. - Iron/Steel (7323.99.90.80) is the most expensive due to the 50% steel levy.
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Iron Spice Rack as 7323.93.00.80 (Stainless Steel)
👉 Consequence: Customs may reclassify it as 7323.99.90.80 and charge 88.4% instead of 62.0%. Fine + Back Taxes.
❌ Error 2: Declaring a Plastic Rack as 4419.90.91.00 (Wood)
👉 Consequence: Customs may reject the declaration for incorrect material. Delay + Inspection.
❌ Error 3: Ignoring Section 122 (10%) 👉 Consequence: All products from China are subject to this 10% duty. If not included in cost calculation, profits will be erased.
❌ Error 4: Using "Kitchen Rack" without Material Specification 👉 Consequence: Customs will use the highest possible duty rate as a precaution. Always specify material!
✅ Correct Practice:
"Bamboo Spice Rack, Black Finish, 3-Tier, for Kitchen Use, Made of 100% Bamboo"
🎯 Part VII: Conclusion: Smart Material Choice Saves Money!
🎯 Key Takeaway:
🔹 "Bamboo is King" – Lowest tax (13.2%) and eco-friendly. 🔹 "Wood is Queen" – Moderate tax (20.7%) and natural look. 🔹 "Plastic is Practical" – Moderate tax (22.8%) and durable. 🔹 "Steel is Expensive" – High tax (62.0-88.4%) due to steel levies. 🔹 "Iron is Costly" – Highest tax (88.4%). Avoid if possible.
📌 Pro Tip:
If your spice rack is made of Iron or Steel, consider:
1. Switching to Bamboo or Wood to save 60-70% in tariffs.
2. Using Stainless Steel (7323.93.00.80) if you must use metal, as it avoids the 25% Section 301 duty (though 50% steel levy still applies).
3. Applying for an Exclusion (if available) under Section 301 for specific steel products.
📣 Immediate Action:
📞 Consult a Customs Broker to verify the exact material composition. 🚀 Choose Bamboo or Wood for the best margin in the US market. 💼 Accurate Declaration prevents delays and unnecessary costs!
✨ Professional Clearance Starts with Precise Classification! 💼 Every Percent of Tariff Matters to Your Bottom Line!
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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。