Cheese Baking Pan
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
🧀 Cheese Baking Pan (Cheese Board/Pasta Dish)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Cheese Baking Pan"?
A Cheese Baking Pan (often used for fondue, pasta, or general serving) is a kitchenware item designed for heating or serving cheese-based dishes. In international trade, classification depends strictly on the material and function.
It is primarily categorized into three main material groups: 1. Metal (Iron/Steel): Used for direct heating, durability, and high heat conductivity. 2. Plastic: Used for cold serving or light baking (must be food-safe). 3. Ceramic/Porcelain: Used for aesthetic serving, oven-safe baking, and heat retention.
⚠️ Key Distinction Point:
- If made of Iron/Steel → Subject to heavy Section 232 & Section 301 tariffs (see HS 7323.99.90).
- If made of Plastic → Lower base duty, but watch for Section 301 additions.
- If made of Ceramic → Higher base duty, no additional Section 232 tariffs, but still subject to Section 301.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material | Application Scenario | Tax Complexity |
|---|---|---|---|---|
7323.99.90.30 |
Iron or steel plates, trays, dishes (Table use) | Iron/Steel | Direct heating, fondue, durable kitchenware | 🔴 High (High Surcharge) |
7323.99.90.80 |
Iron, steel or metal plates, trays, dishes (Kitchen use) | Iron/Steel/Other Metal | Kitchenware, heavy-duty baking | 🔴 High (High Surcharge) |
3924.10.40.00 |
Other plates, kitchenware, toilet articles, of plastics | Plastic | Cold serving, light baking, disposable or reusable | 🟡 Medium (Basic + Section 301) |
3924.10.20.00 |
Plastic plates, kitchenware, toilet articles | Plastic | Standard plastic tableware | 🟡 Medium (Basic + Surcharge) |
6911.10.80.10 |
Ceramic or porcelain plates, kitchenware (Food contact standard) | Ceramic/Porcelain | Oven-safe, aesthetic serving, hot dishes | 🟠 High Base (Section 301 Only) |
6911.10.80.90 |
Ceramic or porcelain plates, other | Ceramic/Porcelain | General ceramic tableware | 🟠 High Base (Section 301 Only) |
🔍 Key Reminder:
- Metal pans (Iron/Steel) face the highest total tax burden due to combined Section 232 (50%) and Section 301 tariffs. - Plastic pans have lower base duties but still incur significant surcharges. - Ceramic pans have higher base duties but no Section 232 steel/aluminum tariffs.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current (2025-2026 Period)
🎯 1. 7323.99.90.30 & 7323.99.90.80 —— Iron/Steel/Ceramic Metal Baking Pans
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge (Steel/Aluminum/Copper) | +50.0% |
| Additional 122 Clause Tariff | +10.0% |
| Total Effective Tax Rate | 88.4% |
| Tax Calculation | CIF Value × 88.4% |
| De Minimis Exemption | ❌ Not Eligible (Denied) |
| Legal Basis Path | Section 301: 9903.88.01 + Section 232: 9903.01.13 + Section 122 |
📌 Explanation:
- "Section 232 Tariff 50%": Applies specifically to Iron/Steel products (HS 7323). This is the most punitive tariff layer. - "Section 301 Surcharge 25%": Standard additional tariff on Chinese goods. - "122 Clause 10%": Additional punitive tariff under recent trade actions. - Total 88.4% is a prohibitive tax rate. Importing metal cheese pans from China is extremely costly.
🎯 2. 3924.10.40.00 —— Plastic Cheese Baking Pan (Other Plastic Tableware)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Surcharge | 0.0% |
| Additional 122 Clause Tariff | +10.0% |
| Total Effective Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible (Specific plastic rules may apply, but generally high scrutiny) |
| Legal Basis Path | Section 122 |
📌 Note:
- Unlike steel, Plastic (HS 3924) does not face Section 232 tariffs. - It benefits from a 0% Section 301 surcharge in this specific sub-category (check latest USITC lists as policies fluctuate, but based on provided data: 0%). - However, the 10% 122 Clause still applies.
🎯 3. 3924.10.20.00 —— Plastic Cheese Baking Pan (Plastic Tableware)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Surcharge | +7.5% |
| Additional 122 Clause Tariff | +10.0% |
| Total Effective Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| Legal Basis Path | Section 301/Other Surcharges + Section 122 |
📌 Note:
- This code has a higher base duty (6.5%) and a 7.5% surcharge, making it more expensive than3924.10.40.00. - Strategic Choice: If both plastic codes are possible,3924.10.40.00is significantly cheaper (13.4% vs 24.0%).
🎯 4. 6911.10.80.10 & 6911.10.80.90 —— Ceramic/Porcelain Cheese Baking Pan
| Item | Content |
|---|---|
| Base Duty Rate | 20.8% |
| Surcharge | +7.5% |
| Additional 122 Clause Tariff | +10.0% |
| Total Effective Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| Legal Basis Path | Section 301/Other + Section 122 |
📌 Note:
- No Section 232 Tariff: Since it is ceramic, not metal, the 50% penalty is avoided. - High Base Duty: 20.8% is significantly higher than plastic (3.4% or 6.5%). - Total 38.3% is moderate compared to steel (88.4%) but higher than plastic (13.4%).
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Material Declaration is Critical
| Material | Recommended HS Code | Total Tax | Clearance Tip |
|---|---|---|---|
| Iron/Steel | 7323.99.90.30/80 |
88.4% | ⚠️ Avoid if possible due to high cost. Ensure "Table Use" description matches. |
| Plastic | 3924.10.40.00 |
13.4% | ✅ Best Option. Ensure it is "Food Contact Safe". Avoid vague terms like "Container". |
| Ceramic | 6911.10.80.10/90 |
38.3% | ✅ Good Alternative. Must meet "Food Contact Standard" for 80.10. |
✅ 2. Description Accuracy (Key for Customs)
🔥 “Material First, Function Second, Tax Consequences Third!”
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Steel Pan | "Iron Table Plate, Baking Dish for Cheese, For Table Use" | "Cookware" or "Industrial Part" → Risk of misclassification |
| Plastic Pan | "Plastic Plate, Kitchenware, For Food Service" | "Tray" or "Container" → May trigger different duty rates |
| Ceramic Pan | "Porcelain Plate, Oven-Safe, Food Contact Standard" | "Ceramic Decorative Item" → May be rejected for food use |
✅ 3. Special Handling Tips
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If a pan has a steel base and plastic handle, declare based on essential character (usually steel) → 88.4% Tax. Consider separating if possible. |
| OEM/Private Label | Provide clear design sheets to prove "Table Use" vs. "Industrial Use". |
| Food Safety Compliance | For Plastic (3924) and Ceramic (6911), provide FDA Compliance or LFGB test reports. Customs may hold goods without these. |
| Section 232 Exemption | ❌ No Exemption for Iron/Steel cheese pans from China. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Rate | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 7323.99.90 (Steel) |
88.4% | FDA | Highest Cost. Avoid if possible. |
| 🇺🇸 USA | 3924.10.40 (Plastic) |
13.4% | FDA | Best Value. |
| 🇺🇸 USA | 6911.10.80 (Ceramic) |
38.3% | FDA | Moderate Cost. |
| 🇪🇺 EU | 7323.99 (Steel) |
~5-10% | LFGB | No Section 232/301. Much cheaper. |
| 🇨🇳 China | 7323.99 (Steel) |
~10-13% | GB | Domestic market favorable. |
📌 Conclusion:
- USA Market: Plastic (3924.10.40.00) is the most cost-effective (13.4%). Steel is prohibitive (88.4%). - EU/Other Markets: Steel is viable due to lower tariffs. - Strategy: If shipping to the US, prefer Plastic or Ceramic over Steel for cheese pans.
📌 Part 6: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring Steel Pan as "Kitchen Utensil" without specifying material
👉 Consequence: Customs may classify under higher duty categories or delay for verification.
❌ Error 2: Using 7323.99.90.30 for a Plastic Pan
👉 Consequence: Tax discrepancy, penalty, and potential audit.
❌ Error 3: Ignoring Section 232 for Steel Items
👉 Consequence: Unexpected 88.4% tax bill, wiping out all profit margins.
❌ Error 4: No Food Safety Documentation for Ceramic/Plastic
👉 Consequence: CBP may seize goods for lack of FDA compliance proof.
✅ Correct Approach:
"Plastic Cheese Baking Pan, Food-Grade, Model XYZ, For Table Use, FDA Compliant"
→ HS 3924.10.40.00 | Tax 13.4%
🎯 Part 7: Conclusion: Professional Declaration, Save Costs, Ensure Compliance!
🎯 Remember the Mantra:
🔹 "Steel 88, Plastic 13, Ceramic 38. Choose Material Wisely!"
🔹 "Food Safety Docs for Plastic/Ceramic, or Else Customs Holds!"
📌 Tip:
If you must import Steel Cheese Pans, consider origin shifting (e.g., Vietnam, Mexico) to avoid Section 232/301 tariffs, or switch to Plastic/Ceramic alternatives for the US market.
📣 Immediate Action:
📞 Consult a Customs Broker + Provide Material Composition + Apply for Advance Ruling if unsure
🚀 Optimize your supply chain to minimize tariff impact!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Savings Counts!
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。
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。