Dish Rack
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7323930080 | 62.0% | CN | US | 官方文档 |
| 7615109100 | 70.6% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 7323999080 | 88.4% | CN | US | 官方文档 |
商品图片
AI分析
🧽 Dish Rack (Sink Drying Rack)
🌐 HS Code Reference & Clearance Guide | 2026 Tax Regime Breakdown | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Know "Dish Rack"?
A Dish Rack (often called a Sink Drying Rack) is a household kitchen accessory used to drain water from washed dishes, utensils, and cookware. In international trade, it is classified based on material composition, which directly determines the HS Code and applicable tariff rates.
🧩 Material-Based Classification Logic
| Material Type | Typical HS Code | Key Differentiator |
|---|---|---|
| Stainless Steel | 7323.93.00.80 |
Must be "stainless" + "kitchen utensil" |
| Aluminum | 7615.10.91.00 |
Must be "household aluminum item" |
| Plastic (Kitchen-specific) | 3924.10.30.00 |
Must be explicitly for kitchen use |
| Plastic (General household) | 3924.10.40.00 |
General kitchen/household use |
| Iron/Steel (Non-stainless) | 7323.99.90.80 |
"Other" table/kitchenware |
⚠️ Critical Warning:
- Misclassifying aluminum as stainless steel can lead to 25%+ tax discrepancies;
- Plastic dish racks for kitchen vs. general use have different tax rates (22.8% vs. 13.4%);
- "Non-stainless steel" racks are taxed at 88.4%, not 62.0%!
📦 II. HS Code Classification Details (2026 Latest Tariff Schedule)
| HS Code | Product Description | Scenario | Tax Rate | Key Features |
|---|---|---|---|---|
| 7323.93.00.80 | Stainless steel sink drying rack | Kitchen utensil | 62.0% | ✅ Stainless steel, ✅ Kitchen-specific |
| 7615.10.91.00 | Aluminum sink drying rack | Household item | 70.6% | ✅ Aluminum, ✅ Household use |
| 3924.10.40.00 | Plastic sink drying rack | General household | 13.4% | ✅ Plastic, ✅ General use |
| 3924.10.30.00 | Plastic kitchen drying rack | Kitchen-specific | 22.8% | ✅ Plastic, ✅ Kitchen-only |
| 7323.99.90.80 | Iron/steel sink drying rack | "Other" kitchenware | 88.4% | ❌ Not stainless, ❌ High tax |
🔍 Key Clarifications:
- Stainless steel racks must meet ASTM/ISO standards for "stainless" to qualify for7323.93.00.80;
- Aluminum racks must be classified under Household use, not industrial;
- Plastic racks: "Kitchen-specific" (3924.10.30.00) vs. "General" (3924.10.40.00) differs in tax by 9.4%.
💰 III. 2026 Tariff Breakdown (Including附加税 & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 7323.93.00.80 —— Stainless Steel Dish Rack (Kitchen Utensil)
| Item | Detail |
|---|---|
| Base Tariff | 2.0% |
| Section 301 Surcharge | 10% (Steel/Aluminum/Copper Products) |
| Section 232 Surcharge | 50% (Steel/Aluminum/Copper Products) |
| Total Tariff | 62.0% |
| Calculation | CIF × 62.0% |
| De Minimis Exemption | ❌ No (Denied) |
| Legal Basis | Section 232: Steel/Aluminum/Copper → Section 301: 10% |
📌 Explanation:
- Section 232 imposes 50% on steel/aluminum/copper products from China;
- Section 301 adds 10% for steel/aluminum/copper products;
- Base tariff is only 2.0%, but combined with surcharges, it becomes 62.0%.
🎯 2. 7615.10.91.00 —— Aluminum Dish Rack (Household Item)
| Item | Detail |
|---|---|
| Base Tariff | 3.1% |
| Section 301 Surcharge | 7.5% |
| Section 232 Surcharge | 50% |
| Total Tariff | 70.6% |
| Calculation | CIF × 70.6% |
| De Minimis Exemption | ❌ No |
| Legal Basis | Section 232: Steel/Aluminum/Copper → Section 301: 7.5% |
📌 Note:
- Aluminum racks face higher tariffs than stainless steel due to Section 232/301 surcharges;
- 70.6% is the highest among all dish rack categories!
🎯 3. 3924.10.40.00 —— Plastic Dish Rack (General Household)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10% |
| Total Tariff | 13.4% |
| Calculation | CIF × 13.4% |
| De Minimis Exemption | ❌ No |
| Legal Basis | Section 122: Plastic Products |
📌 Advantage:
- Lowest tariff among all dish rack categories (13.4%);
- No Section 301/232 surcharges (plastic exempt from steel/aluminum penalties).
🎯 4. 3924.10.30.00 —— Plastic Dish Rack (Kitchen-Specific)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tariff | 22.8% |
| Calculation | CIF × 22.8% |
| De Minimis Exemption | ❌ No |
| Legal Basis | Section 122: Plastic → Section 301: 7.5% |
📌 Warning:
- Kitchen-specific plastic racks face higher tariffs than general plastic (22.8% vs. 13.4%);
- This is due to Section 301 surcharge applying to kitchen-specific plastic products.
🎯 5. 7323.99.90.80 —— Iron/Steel Dish Rack (Non-Stainless)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 25.0% |
| Section 232 Surcharge | 50% |
| Total Tariff | 88.4% |
| Calculation | CIF × 88.4% |
| De Minimis Exemption | ❌ No |
| Legal Basis | Section 232: Steel → Section 301: 25% |
📌 Critical Warning:
- 88.4% is the highest possible tariff for dish racks!
- Must avoid misclassifying non-stainless steel as stainless steel.
🛠️ IV. Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Must Provide | Purpose |
|---|---|---|
| ✅ Product Specs | ✔️ | Material type, dimensions, weight |
| ✅ Material Certificate | ✔️ | Proof of "stainless" vs. "iron/steel" |
| ✅ Product Photos | ✔️ | Show rack structure, brand, model |
| ✅ Test Report | ✔️ | FDA, LFGB, FDA for kitchen use |
| ✅ Commercial Invoice | ✔️ | Must specify "Dish Rack" + HS Code |
| ✅ Certificate of Origin | ✔️ | To qualify for exemptions (if applicable) |
| ✅ Packing List | ✔️ | Confirm no hidden components |
✅ 2. Declaration Tips (Golden Rules)
🔥 "Material First, Use Second, Name Exact, Tax Saved!"
| Scenario | Correct Declaration | Mistake |
|---|---|---|
| Stainless steel rack | 7323.93.00.80 |
Declare as "Aluminum" → 70.6% |
| Aluminum rack | 7615.10.91.00 |
Declare as "Stainless" → 62.0% (but may be audited) |
| Plastic (kitchen) | 3924.10.30.00 |
Declare as "General" → 13.4% (but may be rejected) |
| Plastic (general) | 3924.10.40.00 |
Declare as "Kitchen" → 22.8% |
| Iron/steel rack | 7323.99.90.80 |
Declare as "Stainless" → 62.0% (but may be audited) |
✅ 3. Special Cases
| Situation | Advice |
|---|---|
| OEM Custom Racks | Provide client order + design图纸 to avoid "non-standard" classification |
| Rack + Storage Basket | Declare as one unit (Dish Rack), not separate items |
| Kitchen Utensil Kits | If rack is part of a kit, declare under 7323.93.00.80 (if stainless) |
| Export to Non-US Markets | Check EU/China/ASEAN tariffs (often lower than US) |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | FDA, LFGB | Highest for metal racks |
| 🇨🇳 China | 3924.10.40.00 |
5% | CCC + RoHS | Lower than US |
| 🇪🇺 EU | 3924.10.40.00 |
0% (CE) | CE + RoHS | No surcharges |
| 🇦🇺 Australia | 3924.10.40.00 |
5% | RCM | No surcharges |
| 🇯🇵 Japan | 3924.10.40.00 |
0% | PSE | No surcharges |
📌 Conclusion:
- USA is the most expensive market for dish racks (especially metal);
- Plastic racks are the most tariff-efficient for US export.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring aluminum as stainless steel
👉 Result: Audit risk, 62.0% vs. 70.6% difference, fines.
❌ Mistake 2: Declaring kitchen-specific plastic as general plastic
👉 Result: 22.8% vs. 13.4% difference, back-tax + penalties.
❌ Mistake 3: Using vague names like "Kitchen Accessory"
👉 Result: Customs delays, reclassification, 88.4% tax.
❌ Mistake 4: Splitting rack + accessories (e.g., basket, mat)
👉 Result: Each item taxed separately, total tax > 100%!
✅ Correct Approach:
"Stainless Steel Sink Drying Rack, Model XYZ, 304 Grade, FDA Certified, 27" x 18""
🎯 VII. Final Advice: Precise Classification Saves Money!
🎯 Remember:
🔹 "Material First, Use Second, Name Exact, Tax Saved!"
🔹 "HS Code = Life or Death for Tariffs!"
🔹 "Plastic > Stainless > Aluminum > Iron for US Export!"
📌 Pro Tip:
If your dish racks are originated in Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemptions (tariffs as low as 0–5%).
Recommendation: Request Advance Ruling from US Customs before shipping.
📣 Take Action Now:
📞 Contact a professional customs broker + provide product photos + request HS Code Pre-Ruling
🚀 Let your dish racks clear customs smoothly, save costs, and boost profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent counts — calculate your tariffs precisely!
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。