Cake Tray
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 7323915020 | 15.3% | CN | US | 官方文档 |
| 7323930035 | 62.0% | CN | US | 官方文档 |
| 6911108010 | 38.3% | CN | US | 官方文档 |
| 6911103550 | 43.5% | CN | US | 官方文档 |
商品图片
AI分析
🍰 Cake Trays (Bakeware for Oven Use)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is a "Cake Tray"?
A Cake Tray (often referred to as Bakeware or Cake Pan) is a container used for baking cakes. In international trade, the classification depends heavily on the material and the intended use (specifically whether it is suitable for direct stove-top use or just oven use).
Key Distinction: * Oven-only Bakeware: Specifically designed for oven use, not suitable for stove-top cooking. These generally fall under specific subheadings for "Bakeware." * General Cookware: Items suitable for both stove-top and oven use may be classified differently. * Material Matters: The HS Code changes drastically based on whether the tray is made of Porcelain/China, Stainless Steel, Cast Iron, or Plastic.
⚠️ Critical Classification Point:
- If the item is a metal tray specifically for baking cakes in an oven, it is often classified as "Bakeware (cookware not suitable for stove top use)".
- If the material is plastic, it is classified under kitchenware articles of plastic.
- If the material is porcelain/china, it is classified under tableware/kitchenware of porcelain.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Applicable Scenario | Material | Suitability |
|---|---|---|---|---|
7323.93.00.35 |
Table, kitchen or other household articles... of iron or steel: Other: Of stainless steel Cooking and kitchen ware: Other: Cooking ware: Bakeware (cookware not suitable for stove top use) | Stainless steel cake trays, muffin tins (oven-only), baking sheets | Stainless Steel | ❌ Not Stove-Top |
7323.91.50.20 |
Table, kitchen or other household articles... of iron or steel: Other: Of cast iron, not enameled: Other Bakeware (cookware not suitable for stove top use) | Cast iron cake pans, enameled or raw cast iron baking dishes | Cast Iron | ❌ Not Stove-Top |
6911.10.80.10 |
Tableware, kitchenware... of porcelain or china: Tableware and kitchenware: Other: Other: Other: Suitable for food or drink contact | Porcelain or China cake stands, ceramic baking dishes (if not specifically "stove-top safe") | Porcelain/China | ✅ Food Contact |
3924.10.30.00 |
Tableware, kitchenware... of plastics: Tableware and kitchenware: Trays | Plastic cake carriers, plastic baking trays (if heat-resistant enough for plastic category) | Plastic | ✅ Trays |
3924.10.40.00 |
Tableware, kitchenware... of plastics: Tableware and kitchenware: Other | Other plastic kitchen articles (less common for rigid cake trays, but possible for flexible mats) | Plastic | ✅ Other |
🔍 Key Reminder:
- Metal Trays: Most common "Cake Trays" (steel/aluminum) intended for ovens fall under 7323.93.00.35 or 7323.91.50.20. The phrase "Bakeware (cookware not suitable for stove top use)" is the key classifier.
- Porcelain Trays: If the cake tray is decorative porcelain (e.g., a cake stand or serving platter), it may fall under 6911.10.80.10.
- Plastic Trays: If it is a plastic carrier or tray, it falls under 3924.10.30.00.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Status)
🎯 1. 7323.93.00.35 – Stainless Steel Bakeware (Oven-Only)
| Item | Content |
|---|---|
| Base Tariff | 2.0% (Ad Valorem) |
| USITC Additional Tariff | 0.0% |
| Steel/Aluminum/Copper Additional Tariff | +50% (Specific surcharge for steel products) |
| Total Tariff | 52.0% |
| Tax Calculation | CIF Value × 52% |
| De Minimis Exemption | ❌ Not Eligible (High tariff goods usually excluded or restricted) |
| Legal Basis Path | USITC:7323.93.00.35 → Steel/Aluminum/Copper Surcharge Rule |
📌 Explanation:
- This is a high-tax item due to the 50% additional tariff on steel products.
- Even though the base rate is low (2%), the specific steel surcharge pushes the total to 52%.
- Ensure the product is clearly described as "Stainless Steel Bakeware" to avoid misclassification.
🎯 2. 7323.91.50.20 – Cast Iron Bakeware (Oven-Only)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Additional Tariff | 0.0% |
| Total Tariff | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:7323.91.50.20 |
📌 Note:
- Cast iron bakeware (not enameled) has a significantly lower tariff than stainless steel bakeware.
- If the cast iron is enameled, it might still fall here, but verify if enameled items are treated differently under other subheadings. This code specifies "not enameled" in some contexts, but the description says "Of cast iron, not enameled". If enameled, check7323.91.00or other subheadings. Based on DATA: This specific code is for non-enamelled. If enameled, it may fall under general cast iron ware with different rates.
- Key Advantage: Lower tariff burden compared to stainless steel.
🎯 3. 6911.10.80.10 – Porcelain/China Cake Trays/Stands
| Item | Content |
|---|---|
| Base Tariff | 20.8% (Ad Valorem) |
| Additional Tariff | +7.5% |
| Total Tariff | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:6911.10.80.10 |
📌 Note:
- Porcelain tableware/kitchenware faces a 28.3% total tariff.
- This includes both the base duty and an additional surcharge.
- Suitable for decorative cake stands or ceramic baking dishes that are food-safe.
🎯 4. 3924.10.30.00 – Plastic Trays (Cake Carriers/Trays)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Additional Tariff | +7.5% |
| Total Tariff | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption | ❌ Not Eligible (Generally, plastics under 3924 are subject to these duties if from China) |
| Legal Basis Path | USITC:3924.10.30.00 |
📌 Note:
- Plastic trays are taxed at 12.8%.
- Ensure the product is strictly a "Tray" and not a "Container" which might have different codes.
- Lower cost option compared to metal or porcelain.
🎯 5. 3924.10.40.00 – Plastic Kitchenware (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (Ad Valorem) |
| Additional Tariff | 0.0% |
| Total Tariff | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3924.10.40.00 |
📌 Note:
- This code is for "Other" plastic tableware/kitchenware.
- If your plastic cake tray is not explicitly a "Tray" (3924.10.30.00), it might fall here with a very low 3.4% tariff.
- Risk: Misclassification risk if the item is clearly a tray.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (None Can Be Omitted)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material, dimensions, weight, intended use (e.g., "Oven-safe Bakeware") |
| ✅ Product Photos (Clear) | ✔️ | Show the item, any markings, and scale. Highlight material (metal/ceramic/plastic). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Bakeware" or "Cake Tray" and specify material (e.g., "Stainless Steel Bakeware Tray"). |
| ✅ Packing List | ✔️ | Detailed contents, net/gross weight. |
| ✅ Material Declaration | ✔️ | Explicitly state if it is Stainless Steel, Cast Iron, Porcelain, or Plastic. |
| ✅ FDA Compliance (if applicable) | ✔️ | For food-contact items, ensure compliance with FDA regulations (especially for plastics and ceramics). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Use Second, Don't Split, Don't Lie!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Stainless Steel Cake Pan | HS: 7323.93.00.35 |
Misclassifying as general tableware → 52% vs Potential Lower Rate if Miscoded (but high risk) |
| Cast Iron Cake Pan | HS: 7323.91.50.20 |
Misclassifying as stainless steel → 5.3% vs 52% (Major Savings if Correct) |
| Porcelain Cake Stand | HS: 6911.10.80.10 |
Misclassifying as plastic → 28.3% vs 12.8% (Overpaying if miscoded, or Underpaying if evading) |
| Plastic Cake Carrier | HS: 3924.10.30.00 |
Misclassifying as "Other Plastic" (3924.10.40.00) → 12.8% vs 3.4% (Risk of Audit) |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Metal Pan with Silicone Handle) | Declare as Metal Bakeware (7323.93.00.35 or 7323.91.50.20). The primary material dictates the code. |
| Set of Bakeware | If sold as a set, classify based on the component that gives the set its essential character. Usually the main baking pan. |
| Non-Stick Coating | Does not change the HS Code for metal bakeware. Still classified under steel/iron codes. |
| Gift Sets | If a cake tray is part of a gift set with utensils, ensure the invoice clearly separates values or declares as a single item with the primary HS Code. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7323.93.00.35 (Steel) / 7323.91.50.20 (Cast Iron) |
52% (Steel) / 5.3% (Cast Iron) | FDA (Food Contact), Prop 65 (if applicable) | High tariff on steel bakeware. |
| 🇪🇺 EU | 7323.93 (Steel) / 7323.91 (Cast Iron) |
~0-6% (Check specific TN) | LFGB (Germany), REACH | Generally lower tariffs than US. |
| 🇨🇳 China | 7323.93 / 7323.91 |
~5-10% | CCC (if applicable), GB Standards | Import duties may vary. |
| 🇬🇧 UK | 7323.93 / 7323.91 |
~0-6% | UKCA, FSA Compliance | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most expensive market for stainless steel bakeware due to the 50% additional tariff.
- Cast Iron Bakeware is a more tariff-efficient option for the US market (5.3%).
- Plastic Bakeware/Trays offer the lowest tariff burden (3.4% - 12.8%) but must be food-safe and heat-resistant.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Classifying Stainless Steel Bakeware as "Other Kitchenware" to avoid the 50% steel surcharge.
👉 Consequence: Customs audit, retroactive tariff assessment + penalties. Do not do this.
❌ Mistake 2: Declaring a Cake Pan as "Tableware" (e.g., 6911.10) when it is metal.
👉 Consequence: Misclassification, shipment delay, potential fines.
❌ Mistake 3: Ignoring the "Not Suitable for Stove-Top Use" description for bakeware.
👉 Consequence: If declared as general cookware (7323.93.00.30 vs .35), you may miss the specific "Bakeware" code and face different duty rates or scrutiny.
✅ Correct Approach:
"Stainless Steel Cake Pan, 10-inch, Round, Oven-Safe Bakeware, Non-Stick Coated, Model XYZ, FDA Compliant"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Steel is 52, Cast Iron is 5, Porcelain is 28, Plastic is 12!"
🔹 "Bakeware Not for Stove, Use Code .35 or .50, Don't Get Fooled!"
🔹 "HS Code Determines Profit, Declare Correctly, Sleep Well!"
📌 Pro Tip:
If you are importing Stainless Steel Bakeware, consider if Cast Iron or Silicone alternatives are viable to reduce the 50% additional tariff.
For Plastic Trays, ensure they are marketed as "Food-Grade" and "Heat-Resistant" to avoid FDA rejection.
📣 Immediate Action:
📞 Consult with a Licensed Customs Broker + Provide Product Samples + Request Advance Ruling (PAR) if unsure.
🚀 Minimize Tariff Costs, Ensure Smooth Clearance, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Saved 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。