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Broom Accessories

CN → US
HS编码 关税税率 原产国 目的国 文档
4421999880 38.3% CN US 官方文档
4421999870 38.3% CN US 官方文档
7326908676 87.9% CN US 官方文档
7326908688 87.9% CN US 官方文档

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AI分析

🧹 Broom Accessories & Related Items


🌐 HS Code Reference & Clearance Guide | 2024 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Know "Broom Accessories"?

Broom accessories, in the context of international trade, primarily refer to the handles used for brooms, mops, paint applicators, and similar cleaning or application tools. These are typically made of metal (iron/steel), wood, or plastic. In customs classification, these items are rarely classified under "Household Articles" but rather under their material of construction or specific sub-categories within machinery or other articles.

Metal Handles: If the handle is made of iron or steel, it falls under Chapter 73 (Articles of Iron or Steel). The key distinction is whether it is a "part" of a machine (which would go to Chapter 84/85) or an "article" for household/cleaning use (Chapter 73).

Wooden Handles/Accessories: If made of wood, they fall under Chapter 44 (Wood and Articles of Wood). However, general wooden articles often fall into the "Other" category unless specifically listed.

⚠️ Key Distinction Point:
- If the item is a metal handle for a broom/mop → It is classified under 7326.90 (Other articles of iron or steel).
- If the item is a wooden handle/accessory that is not specifically listed (like gates for children/pets) → It is classified under 4421.99 (Other articles of wood).
- Do not classify broom heads (bristles) here; those are usually Chapter 96 (Brooms, Brushes). Focus here is on the structural accessories like handles.


📦 2. HS Code Classification Details (2024 Latest Tariff Authority Comparison)

Based on the provided <DATA>, here are the specific HS Codes and their corresponding descriptions and tax implications.

HS Code Product Description Material Specific Use Case
7326.90.86.76 Other articles of iron or steel: Other: Other: Other: Metal handles for brooms, mops, paint applicators and similar products Iron/Steel Exact Match for metal broom/mop handles.
7326.90.86.88 Other articles of iron or steel: Other: Other: Other: Other Iron/Steel Residual Category. Use only if the item doesn't fit the specific description of 76 (e.g., non-handle metal fittings).
4421.99.98.80 Other articles of wood: Other: Other: Other: Other Other Wood Residual Category for wooden items. High tax rate.
4421.99.98.70 Other articles of wood: Other: Other: Other: Other Gates for confining children or pets Wood Irrelevant. This is for safety gates, not broom accessories.

🔍 Critical Note:
- For metal broom handles, 7326.90.86.76 is the most accurate classification.
- For wooden broom handles, since there is no specific sub-category for "wooden handles" in the provided data, they fall under the residual "Other" category 4421.99.98.80.
- Avoid misclassifying metal handles under wood codes or vice versa, as this can lead to severe penalties.


💰 3. 2024 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Time: As per current trade regulations (2024-2026 context)

🎯 1. 7326.90.86.76 —— Metal Handles for Brooms, Mops, etc.

Item Content
Base Tariff 0.0%
Surtax (Section 301) 25.0% (Additional Tariff for Steel/Aluminum/Copper Products)
Total Tax Rate 50.0%
Tax Detail Base: 0.0% + Surtax: 25.0% + Steel/Aluminum/Copper Surtax: 50%
Calculation CIF Value × 50%
De Minimis Exemption Not Eligible (High tariff rate usually excludes Section 321 de minimis benefits)
Legal Basis 7326.90.86.76Steel/Aluminum/Copper Surtax: 50%

📌 Explanation:
- Although the base tariff is 0%, the 50% surtax for steel products significantly increases the cost.
- This 50% is a cumulative surtax applied on top of other potential tariffs.
- Total Effective Rate: 50%. This is a high-cost item for importers from China.

🎯 2. 7326.90.86.88 —— Other Articles of Iron or Steel (Residual)

Item Content
Base Tariff 2.9%
Surtax (Section 301) 25.0%
Steel/Aluminum/Copper Surtax 50%
Total Tax Rate 77.9%
Tax Detail Base: 2.9% + Surtax: 25.0% + Steel/Aluminum/Copper Surtax: 50%
Calculation CIF Value × 77.9%

📌 Warning:
- If you misclassify metal handles under 7326.90.86.88 (Other), you pay 77.9% instead of 50%.
- Always use 7326.90.86.76 for broom/mop handles to save 27.9% in tariffs.

🎯 3. 4421.99.98.80 —— Other Articles of Wood (Residual)

Item Content
Base Tariff 3.3%
Surtax (Section 301) 25.0%
Total Tax Rate 28.3%
Tax Detail Base: 3.3% + Surtax: 25.0%
Calculation CIF Value × 28.3%

📌 Note:
- Wooden broom handles are taxed at 28.3%.
- Compare this with metal handles (50%). If possible, switching to wooden handles might reduce tariff costs, but consider quality and market demand.

🎯 4. 4421.99.98.70 —— Gates for Confining Children or Pets

Item Content
Base Tariff 0.0%
Surtax 0.0%
Total Tax Rate 0.0%

📌 Irrelevant:
- This code is for safety gates, not broom accessories.
- Do not use this code for broom parts unless you are actually importing safety gates. Misclassification leads to severe penalties.


🛠️ 4. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)

✅ 1. Preparation Checklist (All Documents Required)

Document Mandatory Explanation
✅ Product Specifications ✔️ Must clearly state material (e.g., "Steel Handle, 30cm, Diameter 1.5cm").
✅ Material Declaration ✔️ Explicitly state "Iron/Steel" or "Wood". Crucial for correct HS Code.
✅ Product Photos ✔️ Show the item without bristles/broom heads to prove it's a handle/accessory.
✅ Commercial Invoice ✔️ Description must match HS Code (e.g., "Metal Handle for Broom").
✅ Packing List ✔️ Separate metal and wooden parts if shipped together to avoid confusion.

✅ 2. Declaration Tips (Key Mantras)

🔥 “Material First, Specific Description, Avoid Residual Codes!”

Situation Correct Declaration Incorrect Practice
Metal Broom Handle 7326.90.86.76 (Metal handles...) 7326.90.86.88 (Other) → +27.9% Tax
Wooden Broom Handle 4421.99.98.80 (Other wood articles) 4421.99.98.70 (Safety Gates) → Fraud Risk
Complete Broom (Head+Handle) Split if possible, or declare as composite Declare as "Broom" → May fall under Chapter 96 (Different Taxes)

✅ 3. Special Circumstances Handling

Situation Handling Advice
Mixed Materials (e.g., Wood handle with Metal ferrule) Classify based on the essential character. If metal is minor, use Wood code. If metal is structural, use Steel code.
OEM Custom Handles Provide design specs to prove they are "handles for brooms/mops" to qualify for 7326.90.86.76.
Paint Applicator Handles Also qualify for 7326.90.86.76. Same tax rate as broom handles.

🌍 5. Global Market Clearance Comparison (2024 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Remarks
🇺🇸 US 7326.90.86.76 50% None High tariff due to steel surtax.
🇪🇺 EU 7326.90.98 ~2.7% CE (if applicable) Lower tariff than US.
🇨🇳 China 7326.90.90 0% None Zero tariff for imports into China.
🇬🇧 UK 7326.90.98 ~2.7% UKCA Post-Brexit rules apply.

📌 Conclusion:
- US Market: High tariff (50%) for metal broom handles. Consider wooden alternatives (28.3%) if feasible.
- EU/UK: Lower tariffs (~2.7%), making metal handles more competitive.


📌 6. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)

Mistake 1: Classifying metal handles under 7326.90.86.88 (Other)
👉 Consequence: Pay 77.9% tax instead of 50%. Loss of 27.9% profit!

Mistake 2: Using 4421.99.98.70 (Safety Gates) for wooden broom handles
👉 Consequence: Customs Fraud. Severe penalties, seizure of goods.

Mistake 3: Not specifying "Handle" in the description
👉 Consequence: Customs may classify as "Miscellaneous Iron Articles" or "Brooms" (Ch 96), leading to delays and re-evaluation.

Mistake 4: Mixing metal and wooden parts in one HS Code
👉 Consequence: Customs may reject the declaration or require splitting the shipment.

Correct Approach:

"Metal Handle for Broom/Mop, 30cm Length, Galvanized Steel, Model XYZ"
→ Use 7326.90.86.7650% Tax.


🎯 7. Conclusion: Professional Declaration, Cost Reduction, Efficiency!

🎯 Remember the Mantra:

🔹 “Metal Handle: 7326.86.76 (50%). Wood Handle: 4421.99.80 (28.3%). Safety Gates: 4421.99.70 (0%).”
🔹 “Don’t misuse residual codes! Precision saves 27.9%!”


📌 Tips:
- If you are importing wooden handles, consider sourcing from non-China origins (e.g., Vietnam, Thailand) to avoid Section 301 surtaxes if possible.
- For metal handles, the 50% tax is unavoidable for China-origin steel products. Factor this into your pricing strategy.
- Pre-clearance ruling: Request an HS Code pre-ruling from US Customs for large volumes to ensure compliance.


📣 Immediate Action:

📞 Consult a licensed customs broker + Provide product samples + Verify HS Code
🚀 Ensure smooth clearance, avoid penalties, and maximize your profit margins!


Professional Clearance Starts with Accurate Classification!
💼 Every cent counts in international trade!

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。