Cooking Spatula
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7323915020 | 15.3% | CN | US | 官方文档 |
| 7323930045 | 62.0% | CN | US | 官方文档 |
| 4419901100 | 15.3% | CN | US | 官方文档 |
| 4419909100 | 20.7% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924101000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🥄 Cooking Spatula (Kitchenware & Utensils)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Know What "Cooking Spatula" Really Is?
A Cooking Spatula is a versatile kitchen tool used for flipping, lifting, spreading, and mixing food. In international trade, its classification depends strictly on the material composition. It is not a single HS code but varies across Wood, Iron/Steel, and Plastics.
Misclassification can lead to significant tariff discrepancies (e.g., 3.4% vs. 52%).
⚠️ Critical Distinction:
- If the spatula is wooden → Look at Chapter 44 (Wood Articles).
- If the spatula is metal (stainless/cast iron) → Look at Chapter 73 (Articles of Iron/Steel).
- If the spatula is plastic/silicone-coated plastic → Look at Chapter 39 (Plastics).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes for Cooking Spatulas categorized by material:
| HS Code | Product Description | Material | Applicable Scenario |
|---|---|---|---|
4419.90.11.00 |
Tableware and kitchenware, of wood: Other: Forks and spoons | Wood | Wooden spatulas often fall under "Forks and Spoons" or general wood tableware. Note: Specific wood utensil codes may vary, but this is the provided wood entry. |
4419.90.91.00 |
Tableware and kitchenware, of wood: Other: Other | Wood | Other wooden kitchenware not specifically listed as forks/spoons. |
7323.91.50.20 |
Table, kitchen or other household articles... of iron or steel: Other: Of cast iron... | Cast Iron | Cast iron spatulas, pot scrapers, or cookware accessories. |
7323.93.00.45 |
Table, kitchen or other household articles... of iron or steel: Other: Of stainless steel... | Stainless Steel | Stainless steel spatulas, turners, and cooking ware. |
3924.10.40.00 |
Tableware, kitchenware... of plastics: Tableware and kitchenware: Other | Plastic | Plastic spatulas, silicone-tipped spatulas (if handled as plastic parts). |
3924.10.10.00 |
Tableware, kitchenware... of plastics: Tableware and kitchenware: Salt, pepper, mustard and ketchup dispensers... | Plastic | Note: This code is for dispensers, NOT spatulas. Include for contrast to avoid misclassification. |
🔍 Key Reminder:
- Silicone Spatulas: Often classified under 3924.10.40.00 if the mold is plastic, or potentially under other chapters if the handle is wood/metal. Check specific material ratio.
- Metal Spatulas: Must be distinguished between Cast Iron (7323.91...) and Stainless Steel (7323.93...). This is crucial because the tariff difference is massive.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025-11-10 onwards (Includes subsequent imports)
🎯 1. 4419.90.11.00 & 4419.90.91.00 —— Wooden Spatulas/Kitchenware
| Item | Content |
|---|---|
| Base Tariff | 5.3% (for 4419.90.11.00) / 3.2% (for 4419.90.91.00) |
| Additional Tariff (Section 301) | 0.0% (for 4419.90.11.00) / 7.5% (for 4419.90.91.00) |
| Total Tariff | 5.3% (High-end wood) / 10.7% (Other wood) |
| Tax Calculation | CIF Value × Total Tariff |
| De Minimis Exemption | ❌ Not Applicable for Section 301 goods |
| Legal Basis | USITC Section 301 Lists |
📌 Explanation:
- Wooden kitchenware is subject to lower Section 301 duties compared to electronics.
-4419.90.91.00incurs an additional 7.5% due to being "Other" wood articles, while "Forks and Spoons" (4419.90.11.00) are exempt from the additional tariff but still pay the base duty.
- Strategy: If your wooden spatula is technically a "spoon" or "fork" shape (e.g., a wooden serving spoon),4419.90.11.00is cheaper (5.3% vs 10.7%).
🎯 2. 7323.91.50.20 —— Cast Iron Spatulas/Bakeware
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tariff | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC Section 301 |
📌 Explanation:
- Cast iron cookware and accessories generally enjoy 0% additional tariff under the provided data.
- This makes cast iron spatulas or pot scrapers a low-tariff metal option.
🎯 3. 7323.93.00.45 —— Stainless Steel Spatulas/Cooking Ware
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| Additional Tariff (Section 301 + Special Add-on) | 50.0% (Stainless Steel Aluminum Copper Products Add-on) |
| Total Tariff | 52.0% |
| Tax Calculation | CIF Value × 52.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | IEEPA:9903... + Special Add-on for Steel/Al/Cu |
📌 CRITICAL WARNING:
- This is the HIGHEST TARIFF in the list.
- Stainless steel kitchenware from China is subject to a 50% special add-on tariff in addition to the base 2.0%.
- Total Rate: 52%.
- Strategy: Avoid importing stainless steel spatulas from China if possible, or explore alternative origins (e.g., Vietnam, India) to avoid this specific add-on.
🎯 4. 3924.10.40.00 —— Plastic Spatulas
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tariff | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Exemption | ❌ Not Applicable for Section 301 goods |
| Legal Basis | USITC Section 301 |
📌 Explanation:
- Plastic kitchenware has a low base tariff (3.4%) and 0% additional tariff.
- This is the MOST COST-EFFECTIVE option for standard kitchen utensils from China.
- Ensure the product is clearly identified as "Plastic" and not "Silicone-Coated Steel" (which might fall under steel).
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material breakdown (e.g., "Handle: Beech Wood, Blade: Food-Grade Plastic") |
| ✅ Product Photos (Clear Label) | ✔️ | Show the material, brand, and country of origin |
| ✅ Commercial Invoice | ✔️ | Must specify "Cooking Spatula" and material (Do NOT just write "Kitchen Tool") |
| ✅ Packing List | ✔️ | Confirm weight and dimensions |
| ✅ Origin Certificate (CO) | ✔️ | For China origin to prove subject to Section 301 |
| ✅ FDA Compliance (if applicable) | ✔️ | Kitchenware contacting food may require FDA registration |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Material First, Code Second, Steel is Expensive, Wood/Plastic is Cheap!”
| Scenario | Correct Declaration | Error |
|---|---|---|
| Wooden Spatula | HS Code: 4419.90.11.00 or 4419.90.91.00 |
Misdeclare as Plastic → Risk of seizure for false declaration |
| Stainless Steel Spatula | HS Code: 7323.93.00.45 |
Misdeclare as Cast Iron (7323.91) → Penalty + Back Taxes |
| Plastic Spatula | HS Code: 3924.10.40.00 |
Misdeclare as Stainless Steel → 52% Tariff instead of 3.4% |
| Hybrid (Wood Handle + Plastic Blade) | Declare based on Essential Character (usually the handle material dominates) | Split shipment → Complicated clearance |
✅ 3. Special Handling for Hybrid Products
| Scenario | Handling Suggestion |
|---|---|
| Wood Handle + Stainless Blade | Often classified under Steel if the blade is the functional part. Check with customs broker. High risk of 52%. |
| Wood Handle + Plastic Blade | Likely classified under Plastics (3924.10.40.00) or Wood (4419...) depending on which component gives it essential character. Usually, the handle dominates, so try 4419. |
| Silicone Coating on Metal | If the silicone is integral and defines the function, it might be argued as Plastic, but US Customs often classifies coated metal as Metal (High Tariff). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
3.4% | FDA | Best for Plastic. Steel is 52%! |
| 🇺🇸 USA | 4419.90.91.00 |
10.7% | None | Wood is moderate. |
| 🇺🇸 USA | 7323.93.00.45 |
52.0% | None | AVOID Stainless Steel from China. |
| 🇨🇳 China | 7323.93.00.45 |
~13% | CCC | Export tax rebate applies. |
| 🇪🇺 EU | 7323.93.00 |
4.0% | LFGB | No Section 301. |
📌 Conclusion:
- Plastic Spatulas are the most tariff-friendly for the US market (3.4%).
- Stainless Steel Spatulas are the most expensive (52%).
- Wooden Spatulas are in the middle (5.3% - 10.7%).
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring Stainless Steel Spatulas as "Kitchen Accessories" without specifying material.
👉 Result: Customs assigns highest duty (52%) or demands documentation, causing delays.
❌ Mistake 2: Mixing Plastic and Wooden spatulas in one HS Code declaration.
👉 Result: Misdeclaration. Each material must be declared separately.
❌ Mistake 3: Ignoring the "Section 301" impact on Steel.
👉 Result: Unexpected 50% surcharge wipes out profit margins.
✅ Correct Practice:
"Stainless Steel Cooking Spatula, Food Grade, Model XYZ, Country of Origin: China"
HS Code:7323.93.00.45
Duty: 52.0%"Plastic Cooking Spatula, Model ABC, Country of Origin: China"
HS Code:3924.10.40.00
Duty: 3.4%
🎯 VII. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Golden Rules:
🔹 "Plastic is King (3.4%), Steel is King of Cost (52%), Wood is Middle (5-10%)."
🔹 "Check Material, Check HS Code, Check 50% Steel Tax!"
🔹 "One Product, One Code, Clear Description."
📌 Pro Tip:
If you are importing Stainless Steel Spatulas, consider:
1. Switching to Plastic or Wood alternatives.
2. Sourcing from non-China countries (e.g., Vietnam, India) to avoid the 50% add-on.
3. Applying for an Exclusion under Section 301 (if available and eligible).
📣 Immediate Action:
📞 Contact your customs broker with material specs.
📝 Verify if your stainless steel items qualify for any exclusions.
🚀 Optimize your product mix towards Plastic or Wood for the US market.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty 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。