Cake Plate
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7323999030 | 88.4% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 6911108010 | 38.3% | CN | US | 官方文档 |
| 6911108090 | 38.3% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 7323999080 | 88.4% | CN | US | 官方文档 |
商品图片
AI分析
🍰 Cake Plates: The Ultimate HS Code & Tariff Decryption Guide (2026 Update)
🌐 HS Code Reference & Customs Clearance Strategy | Latest 2026 Tariff Analysis | Professional-Level Clearance Tactics
📌 I. Product Definition & Classification: Do You Really Understand "Cake Plates"?
Cake plates are essential tableware used for serving desserts, cakes, and pastries. In international trade, they are strictly classified by material composition. This distinction is critical because the tariff rates vary drastically—from a manageable 13.4% to a prohibitive 88.4%!
The Three Core Categories: 1. Metallic Cake Plates (Iron/Steel): Durable, metallic, often reusable. Highest Tariff Risk. 2. Plastic Cake Plates: Lightweight, disposable or reusable, synthetic. Lowest/Moderate Tariff. 3. Ceramic/Ceramics Cake Plates: Porous, fired clay, often branded as "Porcelain" or "Fine China." Moderate/High Tariff.
⚠️ Key Classification Logic:
- If it’s metal (iron/steel), it faces severe anti-dumping and Section 301 penalties.
- If it’s plastic, it depends heavily on the specific chemical composition and sub-heading.
- If it’s ceramic, it falls under food-contact tableware standards, with a different tax base.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Type |
|---|---|---|---|
7323.99.90.30 |
Iron or Steel Cake Plates | Metal tableware, reusable metal serving dishes | ✅ Iron/Steel |
7323.99.90.80 |
Iron, Steel, or Other Metal Cake Plates | General metal kitchenware/tableware items | ✅ Iron/Steel |
3924.10.40.00 |
Plastic Cake Plates (Other Plastic Tableware) | Generic plastic disposable/reusable plates | ✅ Plastic |
3924.10.20.00 |
Plastic Cake Plates (Plastic Tableware Class) | Specific plastic tableware classification | ✅ Plastic |
6911.10.80.10 |
Ceramic/Porcelain Cake Plates (Food Contact Standard) | High-quality ceramic/tableware meeting food safety standards | ✅ Ceramic |
6911.10.80.90 |
Ceramic/Porcelain Cake Plates (Tableware Category) | General ceramic tableware items | ✅ Ceramic |
🔍 Critical Warning:
- Steel/Iron products (7323...) are subject to massive additional tariffs (up to 50% for Al/Cu/Steel under Section 122).
- Plastic products (3924...) have lower base duties but vary by sub-category.
- Ceramic products (6911...) have high base duties (20.8%) but lower additional penalties compared to steel.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Current Rates
🎯 1. Metallic Cake Plates: The "Danger Zone"
A. 7323.99.90.30 (Iron/Steel Cake Plates)
B. 7323.99.90.80 (Iron/Steel/Metal Cake Plates)
| Item | Detail |
|---|---|
| Base Duty | 3.4% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Surcharge | +50% (Specific surcharge for Steel, Aluminum, Copper products) |
| Section 122 (General) | +10% (General additional duty) |
| Total Effective Tax Rate | 88.4% |
| Calculation Basis | CIF Value × 88.4% |
| De Minimis Eligibility | ❌ NO (Strictly prohibited) |
| Legal Basis Path | USITC:7323.99.90.30 → Section 301: 25% → Section 122: 50% (Steel) → General: 10% |
📌 Interpretation:
- These metal plates are hit by three layers of taxes: Base, Section 301, and the specific Section 122 surcharge for metals.
- The 88.4% rate makes these items extremely unprofitable to import directly from China to the US.
- Must verify material: If it is truly iron/steel, this rate is unavoidable.
🎯 2. Plastic Cake Plates: The "Cost-Effective" Options
A. 3924.10.40.00 (Plastic Cake Plates - Other)
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 Additional Duty | 0.0% (Note: Some plastic items may be exempt or lower, based on provided data) |
| Section 122 Surcharge | +10% |
| Total Effective Tax Rate | 13.4% |
| Calculation Basis | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ Check specific de minimis rules, but typically high-value shipments are taxed. |
| Legal Basis Path | USITC:3924.10.40.00 → Section 122: 10% |
B. 3924.10.20.00 (Plastic Cake Plates - Specific Class)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Surcharge | +10% |
| Total Effective Tax Rate | 24.0% |
| Calculation Basis | CIF Value × 24.0% |
| Legal Basis Path | USITC:3924.10.20.00 → Section 301: 7.5% → Section 122: 10% |
📌 Comparison:
-3924.10.40.00is the most tax-efficient plastic option at 13.4%.
-3924.10.20.00is higher at 24.0% due to specific classification rules.
🎯 3. Ceramic/Ceramics Cake Plates: The "Premium" Option
A. 6911.10.80.10 (Ceramic/Porcelain - Food Contact Standard)
B. 6911.10.80.90 (Ceramic/Porcelain - General Tableware)
| Item | Detail |
|---|---|
| Base Duty | 20.8% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Surcharge | +10% |
| Total Effective Tax Rate | 38.3% |
| Calculation Basis | CIF Value × 38.3% |
| Legal Basis Path | USITC:6911.10.80.xx → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Both ceramic codes (80.10and80.90) have the identical total tax rate of 38.3%.
- The difference lies in compliance documentation:80.10requires proof of food-contact safety standards.
🛠️ IV. Customs Clearance Practical Advice (Live Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must explicitly state Material (Iron, Plastic, Ceramic). Vague terms like "Metal" lead to misclassification. |
| ✅ Material Composition Report | ✔️ | Lab test proving % of Iron/Steel vs. other metals for 7323 vs. 7326 (if applicable). |
| ✅ Product Photos | ✔️ | Clear images of the plate, including any branding or material markings. |
| ✅ Food Contact Certificate | ✔️ | Critical for Ceramic (6911...) and Plastic (3924...). Proves compliance with FDA/USDA standards. |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly. E.g., "Iron Cake Plate" vs. "Steel Dessert Plate". |
| ✅ Packing List | ✔️ | Details volume/weight to verify CI/F value accuracy. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material First, Code Second, Tax Third! Don't Mix Metal with Plastic!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Steel Plate | 7323.99.90.30 |
Declare as Plastic (3924) |
Smuggling/Fraud Charge + Heavy Penalty |
| Plastic Plate | 3924.10.40.00 |
Declare as Ceramic (6911) |
Overpayment of Tax (38.3% vs 13.4%) |
| Ceramic Plate | 6911.10.80.10 |
Declare as Generic Pottery | Delay in Clearance + Request for More Docs |
| Mixed Shipment | Separate HS Codes | Combine into one line item | Customs Rejection & Audit |
✅ 3. Special Case Handling
| Scenario | Handling Suggestion |
|---|---|
| Bamboo/Wooden Cake Stands | Not listed in DATA. Likely 4420 or 4602. Do not use Plastic/Metal codes. |
| Glass Cake Plates | Not listed in DATA. Likely 7013. Do not use Ceramic codes. |
| Metal Plates with Plastic Coating | Check if base material is metal. If >50% metal by weight, still likely 7323 (88.4%). |
| Importing from Non-China Origin | If origin is Vietnam/India, Section 301 may not apply. Request Certificate of Origin! |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Tariff (China Origin) | Certification Required | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | FDA Compliance | Best for plastic; Steel is 88.4% |
| 🇺🇸 USA | 7323.99.90.30 (Steel) |
88.4% | FDA Compliance | Avoid unless necessary |
| 🇺🇸 USA | 6911.10.80.10 (Ceramic) |
38.3% | FDA Compliance | Good for premium goods |
| 🇪🇺 EU | 6911 / 3924 |
Varies (Usually 0-6%) | CE / LFGB | No Section 301/122 |
| 🇨🇳 China | Same HS Codes | 5-15% | CCC (if applicable) | Low tariffs for domestic |
📌 Conclusion:
- Plastic (3924.10.40.00) is the cheapest to import into the US at 13.4%.
- Steel (7323...) is the most expensive at 88.4%.
- Ceramic (6911...) is a middle ground at 38.3%.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring Steel Plates as "Tableware" without specifying material.
👉 Result: Customs flags for Section 301/122 audit → 88.4% tax + penalties.
❌ Mistake 2: Using 3924.10.20.00 when 3924.10.40.00 applies.
👉 Result: Overpaying tax (24.0% vs 13.4%) → Unnecessary cost increase.
❌ Mistake 3: Forgetting Food Contact Certification for Ceramic/Plastic.
👉 Result: Goods held at port for testing → Storage fees & delays.
❌ Mistake 4: Assuming all "Metal" is the same.
👉 Result: Aluminum or Copper might have different Section 122 rates. Verify exact alloy.
✅ Correct Practice:
"Plastic Cake Plate, Disposable, FDA Compliant, Model XYZ, HS 3924.10.40.00"
"Ceramic Cake Plate, Porcelain, Food-Safe Glaze, Model ABC, HS 6911.10.80.10"
🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Speed!
🎯 Remember the Mantra:
🔹 "Steel is 88%, Plastic is 13%, Ceramic is 38% - Check Material First!"
🔹 "FDA Cert for Food Contact, Origin Cert for Tariff Hacks!"
🔹 "HS Code Saves Money, Misclassification Costs Millions!"
📌 Pro Tip:
If your products are originating from Vietnam, Mexico, or Thailand, you may exempt Section 301 and Section 122 surcharges.
Action: Apply for a Certificate of Origin and file for Advance Rulings to lock in lower tax rates.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Material Specs + Get Pre-Ruling
🚀 Let Your Cake Plates Clear Customs Smoothly, Efficiently, and Profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!
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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。