Coffee Capsule Holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8302500000 | 85.0% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421100000 | 13.2% | CN | US | 官方文档 |
| 8302106060 | 88.5% | CN | US | 官方文档 |
| 8302500000 | 85.0% | CN | US | 官方文档 |
商品图片
AI分析
☕ Coffee Capsule Holder (Canisters & Organizers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Coffee Capsule Holders"?
A Coffee Capsule Holder is typically a storage device used to organize coffee pods (such as Nespresso, Keurig, or similar systems). In international trade, its classification depends heavily on two factors: Material and Function.
Metal Holders: Often classified under base metal accessories or brackets.
Wooden Holders: Classified under wood products or furniture parts.
Other Materials: Depending on composition (plastic, ceramic), but the provided data focuses on Metal and Wood.
⚠️ Key Distinction Point:
- If the holder is primarily a metal bracket/stand for kitchen use → It may fall under Chapter 83 (Base Metal Artifacts).
- If it is a wooden container/organizer → It falls under Chapter 44 (Wood and Wood Artifacts).
- Crucial Note: The function ("coffee capsule holder") is secondary to the material and specific structural classification in the HTSUS (Harmonized Tariff Schedule of the United States).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four potential HS Codes and their corresponding tax implications for imports from China to the US.
| HS Code | Product Description & Summary | Material/Function | Total Tax Rate | Key Tax Details |
|---|---|---|---|---|
8302.50.00.00 |
Other base metal mountings, fittings & similar articles. Specifically categorized as a bracket/support. | Metal (Steel/Aluminum/Copper) | 85.0% | Base: 0% Section 301: 25% IEEPA: 10% 122 Clause (Steel/Alum/Copper): 50% |
4421.99.98.80 |
Other wooden articles. Classified as general wooden storage/organizer. | Wood | 38.3% | Base: 3.3% Section 301: 25% IEEPA: 10% |
4421.10.00.00 |
Other wooden articles (Breadboards, bread boxes, etc.). Classified as wooden brackets/supports for display or support. | Wood | 13.2% | Base: 3.2% Section 301: 0% IEEPA: 10% |
8302.10.60.60 |
Hinges, category hinges & similar fittings. Classified as parts/components for furniture/cabinets. | Base Metal (Small Fittings) | 88.5% | Base: 3.5% Section 301: 25% IEEPA: 10% 122 Clause (Steel/Alum/Copper): 50% |
🔍 Critical Analysis:
- Highest Risk: Metal holders classified as "mountings/brackets" (8302.50.00.00) or "fittings" (8302.10.60.60) incur 122 Clause tariffs, pushing total rates to 85-88.5%.
- Lowest Risk: Wooden holders classified specifically as "other wooden articles" under4421.10.00.00benefit from 0% Section 301 tariffs, resulting in a much lower 13.2% total rate.
- Mid-Range: Wooden holders under4421.99.98.80are taxed at 38.3%, significantly higher than the bracket-specific wood code.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade War Policies)
🎯 1. 8302.50.00.00 – Base Metal Brackets/Supports (Metal Holders)
| Item | Detail |
|---|---|
| Base Duty | 0% (ad valorem) |
| Section 301 Duty | +25% (USITC Footnote) |
| IEEPA Surcharge | +10% (China-specific) |
| 122 Clause Surcharge | +50% (Applicable to Steel, Aluminum, Copper products) |
| Total Effective Rate | 85.0% |
| Calculation | CIF Value × 85% |
| De Minimis Exemption | ❌ Not Applicable (Denied) |
| Legal Basis Path | USITC:8302.50.00.00 → FOOTNOTE:122 (Steel/Alum/Copper) → IEEPA:9903.01.24 → 301:9903.01.25 |
📌 Explanation:
- If the holder is made of steel, aluminum, or copper, it triggers the 122 Clause (Section 232 tariffs), adding a massive 50% on top of existing tariffs.
- Even if base duty is 0%, the combined effect of 25% + 10% + 50% results in an 85% total tax burden.
🎯 2. 4421.99.98.80 – Other Wooden Articles (Generic Wood Holders)
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| Section 301 Duty | +25% |
| IEEPA Surcharge | +10% |
| Total Effective Rate | 38.3% |
| Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4421.99.98.80 → IEEPA:9903.01.24 → 301:9903.01.25 |
📌 Note:
- This is a "catch-all" for wooden items not specifically listed elsewhere.
- Unlike4421.10.00.00, this code does not enjoy a 0% Section 301 rate, making it significantly more expensive.
🎯 3. 4421.10.00.00 – Wooden Brackets/Supports (Optimal Wood Classification)
| Item | Detail |
|---|---|
| Base Duty | 3.2% |
| Section 301 Duty | 0% (Exempted for this specific subheading) |
| IEEPA Surcharge | +10% |
| Total Effective Rate | 13.2% |
| Calculation | CIF Value × 13.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4421.10.00.00 → IEEPA:9903.01.24 |
📌 Why This is Best:
- This code specifically covers wooden breadboards, bread boxes, and similar articles often interpreted as brackets/supports.
- The Section 301 tariff is 0%, dramatically reducing the tax burden compared to other wooden codes.
- Total 13.2% is the most competitive rate among all options provided.
🎯 4. 8302.10.60.60 – Base Metal Fittings (Metal Parts for Furniture)
| Item | Detail |
|---|---|
| Base Duty | 3.5% |
| Section 301 Duty | +25% |
| IEEPA Surcharge | +10% |
| 122 Clause Surcharge | +50% (Applicable to Steel/Alum/Copper) |
| Total Effective Rate | 88.5% |
| Calculation | CIF Value × 88.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:8302.10.60.60 → FOOTNOTE:122 → IEEPA:9903.01.24 → 301:9903.01.25 |
📌 Warning:
- If customs views the holder as a "fitting" or "part of furniture" made of base metal, the 122 Clause applies again.
- This is the most expensive classification at 88.5%. Avoid this classification if possible.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state Material (Wood vs. Metal) and Function (Storage/Holder). |
| ✅ Material Composition Proof | ✔️ | For metal: Alloy type (Steel/Alum/Copper) to determine 122 Clause applicability. |
| ✅ Product Photos (Labeled) | ✔️ | Show the entire unit. Avoid images that look like "hinges" or "heavy brackets" if claiming 4421.10. |
| ✅ Commercial Invoice | ✔️ | Describe as "Wooden Coffee Capsule Storage Organizer" (for wood) or "Metal Kitchen Accessory" (for metal). Avoid generic "Holder" if specific code applies. |
| ✅ Packing List | ✔️ | List quantity, weight, and dimensions. |
✅ 2. Declaration Strategies (Key Mantras)
🔥 "Wood is Low, Metal is High, 122 Clause Kills Metal!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Wooden Holder | 4421.10.00.00 |
Lowest Tax (13.2%). Claim as "Wooden Support/Bracket for Display/Storage." |
| Generic Wooden Holder | 4421.99.98.80 |
Medium Tax (38.3%). Use only if 4421.10 is rejected. |
| Metal Holder (General) | 8302.50.00.00 |
High Tax (85.0%). Triggers 122 Clause. Avoid if possible. |
| Metal Holder (Fitting) | 8302.10.60.60 |
Highest Tax (88.5%). Triggers 122 Clause. Worst option. |
⚠️ Critical Tip:
- Do NOT describe metal holders as "furniture fittings" (8302.10) unless necessary.
- DO argue for4421.10.00.00for wooden holders by emphasizing "Wooden Articles for Support/Display".
✅ 3. Special Handling Scenarios
| Scenario | Recommendation |
|---|---|
| Mixed Material (Wood Frame + Metal Screws) | Declare as Wooden (4421.10.00.00) if wood is the essential character. Provide bill of materials. |
| Metal Holder with Wood Insert | Risky. Customs may classify based on primary material. If metal is structural, expect 85%+. |
| Plastic Holder | Not in provided data. Likely 3926.90 (Plastic articles). Check current tariff separately (often lower but subject to 301). |
| OEM Custom Holder | Provide design drawings showing "storage function" rather than "bracket function" to argue for 4421 or 7323 (if metal, but check 122 clause). |
🌍 V. Global Market Comparison (2026 Latest)
| Market | Recommended HS Code | Estimated Tax (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4421.10.00.00 (Wood) |
13.2% | None (Standard) | Best Option. Avoid Metal (8302) due to 122 Clause. |
| 🇺🇸 USA | 8302.50.00.00 (Metal) |
85.0% | None | Avoid. High tax due to Steel/Alum/Copper surcharge. |
| 🇪🇺 EU | 8302.50 / 4421 |
Varies (Check EORI) | CE (if electrical), RoHS | EU does not have IEEPA or Section 301. Rates are lower, but check local duties. |
| 🇨🇳 China | 4421.10 / 8302.50 |
Varies (Import Duty) | CCC (if applicable) | Domestic taxes apply. |
📌 Conclusion for US Importers:
- Wood is King: Choose wooden holders classified under4421.10.00.00for the lowest cost (13.2%).
- Metal is Poison: Avoid metal holders classified under8302.50or8302.10due to the 122 Clause adding 50% extra tax.
- Documentation is Key: Ensure product descriptions highlight "Wooden Storage" or "Wooden Support" to justify4421.10.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring a Wooden Holder as 8302.50.00.00 (Metal Bracket)
👉 Consequence: Tax jumps from 13.2% to 85.0% → Loss of Profit!
❌ Error 2: Declaring a Metal Holder as 4421.10.00.00
👉 Consequence: Customs inspection reveals metal content → Rejection, Back Taxes, Fines!
❌ Error 3: Ignoring the 122 Clause for Metal Products
👉 Consequence: Assuming only 35% (25% + 10%) tax → Actual is 85-88.5% → Cash Flow Crisis!
❌ Error 4: Vague Description "Coffee Holder"
👉 Consequence: Customs assigns random code with high duty → Delays, Audits, Penalties!
✅ Correct Practice:
"Wooden Coffee Capsule Storage Organizer, for Kitchen Countertop Use, Made of Bamboo, Model XYZ"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Wood under 4421.10 is Cheap (13.2%), Metal under 8302 is Expensive (85%+)"
🔹 "122 Clause is the Metal Killer – Avoid Steel/Alum/Copper if Possible"
🔹 "Describe Accurately: 'Wooden Storage' vs 'Metal Bracket'"
📌 Pro Tip:
If your product is plastic, check HS Code 3926.90. It often has lower Section 301 rates than metal, but verify current IEEPA status.
Always request a Pre-Ruling (Advance Ruling) from US Customs (CBP) for high-value shipments to mitigate classification risk.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker + Provide Material Specs + Apply for HTSUS Pre-Ruling
🚀 Secure Your Supply Chain, Optimize Tariffs, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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。