Business Card Case
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4414900000 | 21.4% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 7326903500 | 92.8% | CN | US | 官方文档 |
商品图片
AI分析
📇 实木/金属名片盒（Business Card Cases & Holders）
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly is a "Business Card Case"?
A Business Card Case (or Holder/Collection Box) is a small container used for storing, organizing, or displaying business cards. In international trade, its HS Code classification is strictly determined by its primary material and construction. Misclassification is common because traders often assume "card holder" = one code, but customs authorities look at the substance (Wood vs. Metal) and specificity of the item.
⚠️ Critical Distinction:
- If made of Wood (Solid Wood/Engineered Wood): It falls under Chapter 44 (Wood and Wood Products).
- If made of Metal (Iron/Steel): It falls under Chapter 73 (Articles of Iron or Steel).
- Warning: The tax difference between Wood and Metal cases is massive due to different base rates and additional tariffs.
📦 II. HS Code Classification Details (Based on Provided Data)
According to the provided data, here are the specific HS Codes applicable to Business Card Cases, categorized by material and specific sub-heading logic.
🪵 A. Wooden Business Card Cases (Chapter 44)
| HS Code | Product Description | Material & Usage | Why This Code? |
|---|---|---|---|
| 4414.90.00.00 | Solid Wood Business Card Case | Material: Solid Wood Use: Card Holder |
Classified under "Other frames and picture mounts" or similar containers/frames. Considered a decorative item container. |
| 4421.99.98.80 | Solid Wood Business Card/Collection Box | Material: Solid Wood (or inferred wooden) Use: Non-specific wood product |
Classified under "Other articles of wood." Fits the category of general wood制品 not elsewhere specified. |
| 4420.90.80.00 | Solid Wood Business Card Case | Material: Solid Wood Use: Card Holder |
Classified under "Statuettes and other ornamental articles" or similar wood products. Emphasizes the decorative/ornamental nature. |
| 4421.91.98.80 | Solid Wood Business Card Case | Material: Solid Wood Use: Card Holder |
Classified under "Other articles of wood" specifically within the "Other" sub-category. Focuses on it being a manufactured wood good. |
🔍 Wood Note: All wood codes have a similar base tariff (~3.2%-3.9%), but the additional tariffs (301 Section 122) make the total rate extremely high (~38%).
🛠️ B. Metal Business Card Cases (Chapter 73)
| HS Code | Product Description | Material & Usage | Why This Code? |
|---|---|---|---|
| 7326.90.35.00 | Business Card Collection Box | Material: Inferred Iron/Steel Use: Carrying Container/Holder |
Classified under "Other articles of iron or steel." Specifically fits the definition of a portable container or holder made of metal. |
🔍 Metal Note: Metal codes have a higher base tariff (7.8%) and trigger additional steel/aluminum tariffs, resulting in the highest total rate.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policies)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade War Era)
🎯 1. Wooden Cases (Codes: 4414.90.00.00, 4421.99.98.80, 4420.90.80.00, 4421.91.98.80)
All wooden variants share a similar tax structure due to the "Section 301" and "122 Clause" applicability to wood products from China.
| Item | Details |
|---|---|
| Base Tariff | 3.2% - 3.9% (Ad Valorem) (Varies slightly by specific sub-heading: 3.2% for 4420, 3.3% for 4421, 3.9% for 4414) |
| Section 301 / 122 Clause Tariff | +25.0% (Additional Tariff) Note: Data lists "Added Tariff 25%" and "122 Clause 10%". Combined, this is often treated as a high surcharge on Chinese imports. |
| 122 Clause Tariff | +10.0% (Specific to certain wood/forestry products under Section 122) |
| Total Tariff Rate | 38.2% - 38.3% |
| Tax Calculation | CIF Value × 38.2~38.3% |
| Legal Basis | Base Rate (HTSUS) + Section 301 Footnote + Section 122 Proclamation |
📌 Interpretation:
- Whether you choose4414,4420, or4421, the total tax burden is nearly identical (~38%).
- The "122 Clause" is critical here. If the product is deemed a "wooden article of furniture" or "decorative wood item," this 10% surcharge applies on top of the standard 301 tariffs.
🎯 2. Metal Case (Code: 7326.90.35.00)
| Item | Details |
|---|---|
| Base Tariff | 7.8% (Ad Valorem) |
| Section 301 / Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Steel/Aluminum Surcharge | +50.0% (Specifically for Steel Products) Data explicitly states: "Steel, Aluminum, Copper products additional tariff: 50%" |
| Total Tariff Rate | 92.8% |
| Tax Calculation | CIF Value × 92.8% |
| Legal Basis | HTSUS 7326 + Section 232 (Steel/Aluminum) + Section 301 |
📌 Interpretation:
- This is the most expensive option. The combination of a higher base rate (7.8%), Section 301 (25%), and the Section 232 Steel Surcharge (50%) pushes the total to nearly 93%.
- Importing steel business card holders from China is prohibitively expensive unless you have a specific exemption or are shipping from a non-China origin.
🛠️ IV. Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Must-Haves)
| Document | Required | Purpose |
|---|---|---|
| Product Specification Sheet | ✅ | Confirm primary material. Is it solid wood, MDF, or veneer? Is it stainless steel or coated iron? |
| Material Composition Proof | ✅ | If mixed materials, provide % breakdown. If >50% is wood, it likely falls under Chapter 44. If >50% is metal, Chapter 73. |
| Product Photos | ✅ | Clear images of the item, packaging, and any branding. Must show it's a "Card Holder" and not a "Phone Stand" or "Desk Organizer" (which might have different codes). |
| Commercial Invoice | ✅ | Clearly state: "Solid Wood Business Card Holder" or "Steel Business Card Box." Avoid vague terms like "Office Accessories." |
| Origin Certificate | ✅ | Critical for claiming any potential exemptions (though unlikely for CN origin under current tariffs). |
✅ 2. Strategic Declaration Tips
🔥 "Material is King, Metal is Pain, Wood is Expensive but Manageable!"
| Scenario | Recommended Action | Risk if Incorrect |
|---|---|---|
| Solid Wood Case | Declare as 4421.99.98.80 or 4420.90.80.00 | Misdeclaring as plastic (3926) or metal (7326) will lead to severe penalties and back-taxes. |
| Veneer/Plywood Case | Still likely 4421 or 4420 as long as wood is the primary material. | If declared as "Metal frame with wood veneer," customs may still classify based on the essential character (wood). |
| Metal Case | AVOID unless necessary. If mandatory, declare 7326.90.35.00. | Expect 92.8% tax. Consider sourcing from Vietnam/Mexico if possible to avoid China-specific surcharges. |
| Mixed Materials | Determine the Essential Character. | If it's a wooden box with a metal hinge, it usually stays in Chapter 44. |
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| Gift Sets | If the card holder is part of a gift set (e.g., pen + card holder), declare the whole set based on the item that gives it its essential character. Often, the pen (metal/plastic) might change the code, or the wooden box dominates. |
| Packaging | Do not include shipping packaging (cardboard boxes, foam) in the declaration. Only declare the actual product. |
| "122 Clause" Trigger | The "122 Clause" specifically targets certain forestry products. Ensure your product description aligns with "Wooden Articles" to avoid unexpected scrutiny. |
🌍 V. Global Market Comparison (Quick Reference)
| Market | Recommended HS Code (Wood) | Est. Total Tax (CN Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4421.99.98.80 / 4420.90.80.00 | ~38.3% | High due to 301 + 122 tariffs. |
| 🇺🇸 USA (Metal) | 7326.90.35.00 | ~92.8% | Avoid if possible. |
| 🇪🇺 EU | 4421.99 (NTR) | 0% - 2.5% | No Section 301. Standard EU tariffs are low. |
| 🇨🇳 China (Export) | N/A | 0% | China exports freely. Tariffs apply at the importing country. |
📌 Conclusion for Exporters:
- If targeting the US market, wooden business card cases are cost-prohibitive for low-margin goods due to the ~38% tariff.
- Metal cases are even worse (~93%).
- Strategy: Consider sourcing wooden components from non-China countries (e.g., Vietnam, Malaysia) to avoid Section 301/122 tariffs, or focus on markets with lower tariffs (EU, Asia).
📌 VI. Common Errors & Pitfalls
❌ Error 1: Declaring a wooden case as "Plastic" to avoid taxes.
👉 Consequence: Customs inspection reveals wood material. Penalties + Back Taxes + Audit.
❌ Error 2: Ignoring the "122 Clause" for wood products.
👉 Consequence: Underpayment of tariff. The 10% surcharge is specific and often missed by automated systems.
❌ Error 3: Using vague descriptions like "Wooden Holder."
👉 Consequence: Customs may assign the highest duty rate or reject the entry for lack of detail. Be specific: "Solid Wood Business Card Case."
🎯 VII. Conclusion: Smart Sourcing, Lower Tariffs
🎯 Key Takeaway:
🔹 Wooden Cases: ~38% Tax (Manageable for high-value items).
🔹 Metal Cases: ~93% Tax (Avoid for US imports from China).
🔹 Solution: Shift sourcing to non-China origins (Vietnam, Thailand, Mexico) for the US market to eliminate the 301/122/232 surcharges.
📣 Immediate Action:
📞 Verify Material Composition with your supplier.
📦 Request Proforma Invoice with correct HS Code pre-check.
🚀 Consider Supply Chain Diversification if targeting the US market with wooden products.
✨ Precision in Classification Saves Money!
💼 Don't let a 90% tariff kill your profit margin.
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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。