Chopping Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6912005000 | 16.0% | CN | US | 官方文档 |
| 4419909100 | 20.7% | CN | US | 官方文档 |
| 4419110000 | 13.2% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 6912004810 | 19.8% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Chopping Board (Cutting Board) Clearance Guide
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 1. Product Definition and Classification: Do You Really Understand "Chopping Boards"?
Chopping boards, essential kitchen tools for food preparation, are widely used in households, commercial kitchens, and food processing plants. In international trade, they are classified primarily by material, which directly determines the HS Code and the corresponding tariff rate.
⚠️ Key Distinction Point:
- Wooden: Solid wood, bamboo-derived (if classified separately), or composite wood → Chapter 44
- Plastic: Polyethylene (PE), Polypropylene (PP) → Chapter 39
- Ceramic/Non-metallic: Porcelain, stoneware, glass → Chapter 69
- Mixed/Other Materials: Composite materials not fitting specific categories → Chapter 39 or 69 depending on composition
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material Type | Tariff Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
4419.90.91.00 |
Wooden chopping board, kitchen utensil | Solid Wood | 20.7% | Base: 3.2% + Additional: 7.5% + Section 122: 10% |
4419.11.00.00 |
Bamboo chopping board, kitchen utensil | Bamboo | 13.2% | Base: 3.2% + Additional: 0.0% + Section 122: 10% |
3924.10.40.00 |
Plastic chopping board, kitchen utensil | Plastic (PE/PP) | 13.4% | Base: 3.4% + Additional: 0.0% + Section 122: 10% |
6912.00.48.10 |
Ceramic/Non-metallic chopping board, kitchen utensil | Ceramic/Stone/Glass | 19.8% | Base: 9.8% + Additional: 0.0% + Section 122: 10% |
3924.10.20.00 |
Plastic or Wooden chopping board, kitchen utensil | Mixed/Other | 24.0% | Base: 6.5% + Additional: 7.5% + Section 122: 10% |
6912.00.50.00 |
Other material chopping board, kitchen utensil | Other Non-Metallic | 16.0% | Base: 6.0% + Additional: 0.0% + Section 122: 10% |
🔍 Key Reminder:
- Bamboo is classified under Chapter 44 (4419.11.00.00), NOT under plastic or ceramic. This is a common mistake!
- Wooden boards (4419.90.91.00) and mixed plastic/wood (3924.10.20.00) both attract the 7.5% Additional Tariff, while bamboo and plastic-only boards do NOT.
- Section 122 Tariff (10%) applies to ALL these categories.
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025–2026 (Current Enforcement)
🎯 1. 4419.90.91.00 —— Wooden Chopping Board
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Additional Tariff (Section 301/122) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4419.90.91.00 → FOOTNOTE:122 → Additional Tariff:7.5% |
📌 Explanation:
- Base Tariff (3.2%): Standard MFN rate for wooden tableware.
- Additional Tariff (7.5%): Applied due to origin (China) under Section 301/122.
- Section 122 Tariff (10%): Specific additional tariff on certain Chinese goods.
- Total 20.7% is the highest among wood-based products.
🎯 2. 4419.11.00.00 —— Bamboo Chopping Board
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Additional Tariff (Section 301/122) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4419.11.00.00 → FOOTNOTE:122 |
📌 Note:
- Bamboo benefits from 0% Additional Tariff, making it 7.5% cheaper than wooden boards in tariffs.
- Still subject to 10% Section 122 Tariff.
🎯 3. 3924.10.40.00 —— Plastic Chopping Board
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301/122) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3924.10.40.00 → FOOTNOTE:122 |
📌 Note:
- Plastic boards also enjoy 0% Additional Tariff, totaling 13.4%.
- Slightly higher than bamboo due to a higher base rate (3.4% vs. 3.2%).
🎯 4. 6912.00.48.10 —— Ceramic/Non-Metallic Chopping Board
| Item | Content |
|---|---|
| Base Tariff | 9.8% |
| Additional Tariff (Section 301/122) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 19.8% |
| Tax Calculation | CIF Value × 19.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:6912.00.48.10 → FOOTNOTE:122 |
📌 Note:
- High base tariff (9.8%) due to ceramic classification.
- No additional tariff, but Section 122 still applies.
🎯 5. 3924.10.20.00 —— Plastic/Wooden Mixed Chopping Board
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff (Section 301/122) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3924.10.20.00 → FOOTNOTE:122 → Additional Tariff:7.5% |
📌 Note:
- Highest tariff at 24.0% due to combined material classification.
- Avoid this HS Code if possible; opt for pure plastic (3924.10.40.00) or pure wood (4419.90.91.00) for lower rates.
🎯 6. 6912.00.50.00 —— Other Material Chopping Board
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Additional Tariff (Section 301/122) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 16.0% |
| Tax Calculation | CIF Value × 16.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:6912.00.50.00 → FOOTNOTE:122 |
📌 Note:
- For non-ceramic, non-plastic, non-wood materials (e.g., composite, glass).
- Moderate tariff at 16.0%.
🛠️ 4. Customs Clearance Practical Suggestions (Practical Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material, dimensions, weight, usage |
| ✅ Material Composition Statement | ✔️ | Clarify if 100% bamboo, wood, plastic, or mixed |
| ✅ Product Photos (with Label) | ✔️ | Clear view of material texture, brand, model |
| ✅ FDA Compliance Document | ✔️ | Food-contact safety certification (if applicable) |
| ✅ Commercial Invoice | ✔️ | Clearly state “Chopping Board” and material |
| ✅ Packing List | ✔️ | Detail items per carton |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff determination |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Material Matters! Bamboo is Not Wood! Plastic is Not Ceramic!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Bamboo Board | 4419.11.00.00 |
Misdeclared as “wooden” → 20.7% |
| Pure Plastic Board | 3924.10.40.00 |
Misdeclared as “wooden” → 20.7% |
| Ceramic Board | 6912.00.48.10 |
Misdeclared as “plastic” → 13.4% |
| Mixed Plastic/Wood | 3924.10.20.00 |
Split declaration → Risk of audit |
| Other Material | 6912.00.50.00 |
Vague description “kitchen tool” → Delay |
✅ 3. Special Case Handling
| Scenario | Handling Suggestion |
|---|---|
| Bamboo vs. Wood | Provide material test report to confirm bamboo origin |
| Food-Safe Certification | Provide FDA or LFGB certificate to avoid rejection |
| OEM Custom Boards | Include design drawings and material specs |
| Gift Sets (Board + Knife) | Declare separately; knives have different HS Codes |
🌍 5. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4419.11.00.00 (Bamboo) |
13.2% | FDA | Lowest tariff for bamboo |
| 🇨🇳 China | 4419.11.00.00 |
5% | CCC | No additional tariffs |
| 🇪🇺 EU | 4419.11.00.00 |
0% (if FSC certified) | CE | No additional tariffs |
| 🇬🇧 UK | 4419.11.00.00 |
0% | UKCA | Post-Brexit trade benefits |
| 🇯🇵 Japan | 4419.11.00.00 |
5% | JAS | Low tariff |
📌 Conclusion:
- USA imposes additional tariffs on Chinese-origin goods, but bamboo and plastic boards enjoy 0% Additional Tariff, making them cost-effective.
- China and EU have lower tariffs, but USA is the largest market despite higher tariffs.
📌 6. Common Errors & Pitfall Avoidance (Lessons from Experience)
❌ Error 1: Declaring bamboo as “wooden”
👉 Consequence: Higher tariff (20.7% vs. 13.2%) → Extra cost
❌ Error 2: Not specifying material in invoice
👉 Consequence: Customs delays or misclassification → Fine or detention
❌ Error 3: Combining wooden and plastic boards in one HS Code
👉 Consequence: Audit risk → Back taxes + penalties
❌ Error 4: Ignoring FDA requirements for food-contact items
👉 Consequence: Product rejection → Return or destruction
✅ Correct Practice:
“Bamboo Chopping Board, 12x8 inches, Food-Grade, FDA Compliant, Model ABC”
🎯 7. Conclusion: Professional Declaration, Cost Reduction, Efficiency Increase!
🎯 Remember the Mantra:
🔹 “Bamboo saves 7.5%! Plastic saves 7.5%! Wood costs 20.7%! Mixed costs 24%!”
🔹 “HS Code defines tax rate; declare accurately to save money!”
📌 Tips:
- If your chopping boards are originating from Vietnam, Thailand, or Malaysia, you may apply for tariff exemptions or lower rates under FTAs.
- Apply for Advance Ruling (Pre-classification) to avoid clearance risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product specs + Apply for HS Code pre-classification
🚀 Ensure smooth clearance, efficient export, and maximized profit!
✨ Professional clearance starts with accurate classification!
💼 Every cent 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。