Cake Money Box Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4819504040 | 35.0% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 4819200040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🍰 Cake Money Box Set (Gift Packaging)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is a "Cake Money Box Set"?
A "Cake Money Box Set" typically refers to a decorative packaging unit designed to hold cash as a gift, often styled to resemble a cake (using paper or plastic materials to mimic frosting, layers, or candles). In international trade, this item is primarily classified as packaging material or articles of paper/paperboard or plastics, depending on its material composition.
Key Classification Criteria:
- Material: Is it made of paper/cardboard or plastic?
- Form: Is it a rigid box, a folded carton, or a molded article?
- Function: Is it solely for packaging/gifting?
⚠️ Critical Distinction:
- If made of Paper/Cardboard (most common for "cake" shapes): Falls under Chapter 48 (Paper/Paperboard).
- If made of Plastic: Falls under Chapter 39 (Plastics and Articles Thereof).
- Do NOT classify as "Toys" or "Money" unless it contains actual currency (which it doesn't; it holds money). It is a gift packaging item.
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the three most relevant HS Codes for a "Cake Money Box Set," depending on specific material and form:
| HS Code | Product Description | Application Scenario | Material Assumption |
|---|---|---|---|
4819.50.40.40 |
Other boxes, folders, and similar articles, of paper or fibreboard (Rigid boxes) | Gift boxes with rigid structure (e.g., cake-shaped box with hard walls) | Paper/Cardboard (Rigid) |
3923.10.90.00 |
Articles for the conveyance or packaging of goods, of plastics (Boxes/Articles) | Plastic cake-shaped containers or gift sets | Plastic |
4819.20.00.40 |
Folding cartons, boxes, and cases, of non-corrugated paper (Other packaging) | Foldable paper cake boxes (soft structure) | Paper/Cardboard (Non-corrugated/Folded) |
🔍 Key Reminder:
- Rigid vs. Folded: If the box keeps its shape without folding (like a gift tin), use4819.50.40.40.
- Material Matters: If the "cake" is made of plastic (e.g., a plastic mold), use3923.10.90.00.
- Avoid Misclassification: Do not classify as "Toys" (Chapter 95) or "Textiles" (Chapter 63) unless explicitly stated. The primary function is packaging.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Includes Section 301 & IEEPA surcharges)
🎯 1. 4819.50.40.40 —— Paper/Cardboard Rigid Gift Boxes
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10.0% (针对中国产品, 自2025年11月10日起) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Path | IEEPA:9903.01.25 → USITC:4819.50.40.40 → FOOTNOTE:301 |
📌 Explanation:
- Paper gift boxes are generally low-duty (0%), but Section 301 (25%) and IEEPA (10%) significantly increase the cost for Chinese-origin goods.
- Total 35% is a high effective rate. Plan accordingly.
🎯 2. 3923.10.90.00 —— Plastic Packaging Boxes/Articles
| Item | Details |
|---|---|
| Base Tariff | 3.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value × 38% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:3923.10.90.00 → FOOTNOTE:301 |
📌 Explanation:
- Plastic packaging has a higher base rate (3%) compared to paper.
- With surcharges, the total rate (38%) is even higher than paper rigid boxes.
- Risk: Plastic items are often scrutinized for environmental compliance (though not directly affecting tariff, it affects customs inspection).
🎯 3. 4819.20.00.40 —— Non-Corrugated Paper Folding Cartons
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:4819.20.00.40 → FOOTNOTE:301 |
📌 Explanation:
- Similar to rigid boxes, but for folded paper boxes.
- Total rate is 35%.
- Note: If the box is made of corrugated paper, it might fall under a different code (e.g., 4819.10), but "Cake Money Boxes" are usually non-corrugated for aesthetic reasons.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation (Must-Have)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing the "cake" shape and material (paper vs. plastic). |
| ✅ Commercial Invoice | ✔️ | Describe as "Paper/Plastic Gift Packaging Box, Not Containing Currency." |
| ✅ Packing List | ✔️ | Detail the quantity of boxes and any inserts (e.g., foam, tissue). |
| ✅ Material Declaration | ✔️ | Explicitly state: "Made of Paper/Cardboard" or "Made of Plastic." |
| ✅ Origin Certificate (CO) | ✔️ | For proving Chinese origin (and thus applying surcharges). |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Material First, Shape Second, No Money Inside!"
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Paper Cake Box | "Paper Rigid Gift Box, Cake Shape, for Packaging" | "Cake Toy" → Wrong Chapter (95) |
| Plastic Cake Box | "Plastic Packaging Article, Cake Shape" | "Plastic Toy" → Wrong Chapter |
| Set with Tissue/Inserts | Declare as "Packaging Set" | Split into "Paper" + "Tissue" → Higher risk |
| Contains Actual Money | DO NOT SHIP | "Gift Box with Cash" → Legal Risk! |
📌 Note:
- If the box is empty, it is purely packaging.
- If it contains other items (e.g., a small candle, fake frosting), still classify as packaging if the box is the main component.
- Avoid terms like "Toy" or "Decorative Item" unless necessary; stick to "Packaging" or "Box."
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Paper Box + Plastic Window) | Classify based on essential character (usually paper if paper dominates). Use 4819.50.40.40. |
| Custom-Printed Boxes | Provide proof of customization. Still classified as paper/plastic packaging. |
| Small Quantities (De Minimis) | Cannot use de minimis (under $800) if total tariff exceeds exemption limits. All shipments subject to 35-38% duty. |
| Return/Replacement Boxes | Declare as "Used Packaging" or "Repair Parts" if applicable, but typically still taxed. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4819.50.40.40 |
35% (Paper) 38% (Plastic) |
High surcharges (301 + IEEPA) |
| 🇨🇳 China | 4819.50.40.40 |
~5-10% | No surcharges for domestic trade |
| 🇪🇺 EU | 4819.50.40.40 |
~0-6.5% | No Section 301; standard EU duty |
| 🇬🇧 UK | 4819.50.40.40 |
~5-12% | Post-Brexit tariffs apply |
| 🇨🇦 Canada | 4819.50.40.40 |
~5% | CUSMA benefits may apply |
📌 Conclusion:
- USA is the most expensive market for this item due to 30%+ in surcharges.
- Europe and other markets have significantly lower tariffs, making them more cost-effective if exporting globally.
- Plan for 35-38% duty if shipping to the US.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying as "Toy" (HS 9503)
👉 Consequence: Wrong HS Code → Potential fines + delays. Toys may have different duties (often 0-6.5%), but customs will reject if it’s clearly packaging.
❌ Error 2: Claiming "De Minimis" for all shipments
👉 Consequence: If the total value + duty exceeds $800, or if the item is subject to surcharges, de minimis does not apply. All shipments taxed.
❌ Error 3: Not declaring Material Clearly
👉 Consequence: Customs may inspect, delay, or assign a higher default tariff. Always specify Paper vs. Plastic.
❌ Error 4: Using "Gift Set" without context
👉 Consequence: Customs may ask for details. Clearly state "Empty Gift Packaging" or "Packaging Only."
✅ Correct Declaration Example:
"Paper Rigid Gift Box, Cake Shape, Empty, for Packaging Currency Gifting, Model XYZ, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Save Costs, Avoid Risks!
🎯 Remember the Mnemonic:
🔹 "Paper 35%, Plastic 38%, No De Minimis, USA is Hard!"
🔹 "Material First, Shape Second, Declare Clearly, Avoid Fines!"
📌 Tips:
- If your paper boxes are made in Vietnam/Malaysia, you may avoid Section 301 (25%), reducing the total tariff to 10% (IEEPA only).
- Consider transshipment or supplier diversification if shipping large volumes to the US.
- Pre-ruling: Apply for an Advance Ruling with US Customs to confirm the HS Code and duty rate.
📣 Immediate Action:
📞 Contact your customs broker + Provide Product Photos + Confirm Material (Paper/Plastic)
🚀 Accurate Declaration = Smooth Clearance = Cost Savings!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved in Duties is Pure Profit!
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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。