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Bread Slicer

CN → US
HS编码 关税税率 原产国 目的国 文档
8210000000 38.7% CN US 官方文档
8438100090 17.5% CN US 官方文档
8479896500 20.3% CN US 官方文档
8438100010 17.5% CN US 官方文档
7323930080 62.0% CN US 官方文档

商品图片

AI分析

🥪 Bread Slicer: The Ultimate HS Code & Customs Clearance Guide (2026)


🌐 HS Code Reference & Customs Strategy | Precision Classification for High-Value Logistics
📌 I. Product Definition: Is it a Machine or a Tool?

A Bread Slicer is a device used to cut bread into uniform slices. In international trade, its classification is highly controversial and depends entirely on its mechanism and power source.

There are two distinct categories: 1. Manual Wire Slicers: A frame with a wire, often with a wooden or plastic base. It is a simple kitchen gadget. → Usually falls under Chapter 73 (Steel Articles). 2. Mechanical/Electric Slicers: A machine with a motor, moving blades, or a lever-driven mechanical system. → Falls under Chapter 84 (Machinery).

⚠️ Critical Distinction:
- If it is manual, simple, and lacks a motor → Think 7323.
- If it has a motor, gears, or complex mechanical action → Think 8438 or 8479.
- If it is a small hand-held tool for food prep → Think 8210.


📦 II. HS Code Classification Matrix (2026 Latest Tariff)

Based on the provided data, here are the 5 potential HS Codes for Bread Slicers, ranging from simple steel tools to complex machinery.

HS Code Product Description Key Classification Logic Total Tax Rate (CN→US)
8210.00.00.00 Manual/Small Electric Food Prep Tools Matches use (food prep) + form (mechanical appliances, portable). 38.7%
8438.10.00.90 Baking Machinery (General) Matches logic for "machinery for producing baked goods." 17.5%
8479.89.65.00 Other Independent Mechanical Appliances Contains self-contained electric motor; independent function. 20.3%
8438.10.00.10 Specific Bread Machinery Best Match: Explicitly includes "bread machinery." 17.5%
7323.93.00.80 Steel Kitchen Articles Material: Stainless Steel; Use: Bread slicer (non-motorized). 62.0%

🔍 Strategic Insight:
- 8438.10.00.10 and 8438.10.00.90 offer the lowest duty rates (17.5%) if the device is classified as industrial/baking machinery.
- 7323.93.00.80 is the highest risk/lowest cost trap. While the base duty is low, the additional steel tariffs (50%) and Section 301/IEEPA taxes push the total to 62.0%. Avoid this unless you are sure it’s a simple manual steel frame.
- 8210.00.00.00 is a "catch-all" for small tools, but the 38.7% rate is steep due to high additional tariffs.


💰 III. 2026 Detailed Tax Breakdown & Legal Basis

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: Post-2025 Policy Adjustments

🎯 1. 8438.10.00.10 – Bread Machinery (Recommended for Motorized/Complex Slicers)

Item Detail
Base Duty 0.0%
Additional Duty (Section 301) +7.5%
IEEPA Section 122 Duty +10.0%
Total Effective Rate 17.5%
Calculation CIF Value × 17.5%
De Minimis Eligibility No (Deny de minimis for Chinese goods)
Legal Path HTSUS:8438.10.00.10USITC FootnoteIEEPA:9903.01.24

📌 Why this code?
The summary states: "Product use (bread slicing) matches the classification explanation of 'bread machinery' completely." This is the most precise fit for dedicated bread slicing equipment.

🎯 2. 8438.10.00.90 – Other Baking Machinery

Item Detail
Base Duty 0.0%
Additional Duty (Section 301) +7.5%
IEEPA Section 122 Duty +10.0%
Total Effective Rate 17.5%
Calculation CIF Value × 17.5%
De Minimis Eligibility No

📌 Why this code?
Used if the slicer is part of a broader "bakery production line" or doesn't fit the specific "bread machinery" subheading. Logically consistent with "machinery for manufacturing dough products."

🎯 3. 8479.89.65.00 – Other Mechanical Appliances (Motorized)

Item Detail
Base Duty 2.8%
Additional Duty (Section 301) +7.5%
IEEPA Section 122 Duty +10.0%
Total Effective Rate 20.3%
Calculation CIF Value × 20.3%
De Minimis Eligibility No

📌 Why this code?
For slicers that are electric but not strictly "baking machinery." The logic relies on the presence of a self-contained electric motor providing an independent mechanical function.

🎯 4. 8210.00.00.00 – Small Manual/Electric Appliances

Item Detail
Base Duty 3.7%
Additional Duty (Section 301) +25.0%
IEEPA Section 122 Duty +10.0%
Total Effective Rate 38.7%
Calculation CIF Value × 38.7%
De Minimis Eligibility No

📌 Why this code?
Classifies as "mechanical appliances" for food preparation that are hand-operated or small electric. Note the high 25% Section 301 tariff, making this a less optimal choice compared to 8438.

🎯 5. 7323.93.00.80 – Steel Kitchen Articles (High Risk)

Item Detail
Base Duty 2.0%
Additional Duty (Section 301) 0.0%
IEEPA Section 122 Duty +10.0%
Steel/Alloy/Copper Surcharge +50.0%
Total Effective Rate 62.0%
Calculation CIF Value × 62.0%
De Minimis Eligibility No

📌 Why this code?
For manual, stainless steel slicers (frames/wires). WARNING: The +50% steel surcharge makes this the most expensive option despite the low base duty. Only use if the product is purely a static steel structure with no moving mechanical parts or motors.


🛠️ IV. Customs Clearance Practical Advice

✅ 1. Documentation Checklist

Document Required? Description
Product Specification Sheet ✔️ Must specify: Motor? Weight? Material (Steel vs. Plastic)? Manual vs. Electric?
Operational Photos/Video ✔️ Show how it works. Is there a plug? Are gears moving?
Bill of Materials (BOM) ✔️ List all components. Separate steel parts from motors.
Commercial Invoice ✔️ Use precise language: "Electric Bread Slicer, Model XYZ" vs. "Steel Wire Rack."
Certificate of Origin ✔️ Proves CN origin (triggers tariffs).

✅ 2. Declaration Strategy (The "Golden Rules")

🔥 Rule #1: If it has a motor, DO NOT use 7323.
Misclassifying a motorized slicer as "Steel Kitchenware" is considered fraud. The 50% steel tariff and penalties will destroy your margin.

🔥 Rule #2: If it is manual, consider 7323 ONLY if you accept the 62% tax.
Actually, check if it fits 8210 (38.7%) or if a simpler "steel article" code exists with lower surcharges. However, based on the data, 8438 is the safest low-tax route for any powered device.

🔥 Rule #3: Prioritize 8438.10.00.10.
This code has the lowest total tax (17.5%) and the most accurate description ("Bread Machinery"). Use this for any slicer that is more than a simple wire frame.

✅ 3. Common Pitfalls

Mistake Consequence Solution
Declaring Electric Slicer as 7323 Severe penalty, back-taxes, seizure. Classify as 8438 or 8479.
Declaring Manual Slicer as 8438 Over-classification, potential audit for false "machinery" claim. Ensure no motor/complex mechanism exists. If simple, 7323 might be technically correct but expensive; consider if 8210 is a better fit for "small appliances."
Ignoring the 50% Steel Surcharge Unexpected 62% duty instead of expected 3-10%. Calculate total landed cost including all surcharges before shipping.

🌍 V. Global Market Comparison (2026)

Market Recommended HS Code Est. Total Tax Notes
🇺🇸 USA 8438.10.00.10 17.5% Best balance of accuracy and cost.
🇨🇳 China 8438.10.00.10 5-8% Low import duty; no US-style surcharges.
🇪🇺 EU 8438.80 3-4% No Section 301 or IEEPA taxes.
🇬🇧 UK 8438.80 3-5% Post-Brexit tariffs vary but are generally lower than US.

📌 Conclusion:
The US market is the most complex due to layered tariffs (Base + Section 301 + IEEPA + Steel Surcharge).
Strategy: Aim for Machinery (8438) classification to avoid the punishing 50% Steel Surcharge associated with Chapter 73.


📌 VI. Final Recommendation

  1. For Electric/Complex Slicers:
    Use HS Code 8438.10.00.10.

    • Tax: 17.5%
    • Reason: Precise match for "Bread Machinery." Low base duty, manageable additional taxes.
  2. For Manual Steel Wire Slicers:
    Use HS Code 7323.93.00.80 (if purely steel) OR 8210.00.00.00 (if considered a small appliance).

    • Warning: 7323 carries a 62.0% effective tax rate due to the 50% steel surcharge.
    • Advice: Even if manual, if it has any moving mechanical parts, consider 8210 (38.7%) as it avoids the steel surcharge.
  3. Clearance Tip:
    Always include a product video showing the mechanism. If the customs officer sees a motor or complex gears, they will reject a 7323 declaration immediately. If they see a simple wire, they may accept 7323 but charge the high steel tax. Best value is 8438 for powered devices.


🎯 Summary Quote:

"Don't let the 'Steel' trap catch you. If it moves with a motor, declare it as Machinery (8438). You save 25% in taxes compared to the Steel trap (7323). Precision in classification is the key to profit!"


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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。

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。