Display Cabinet
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9403200086 | 85.0% | CN | US | 官方文档 |
| 9403608093 | 35.0% | CN | US | 官方文档 |
| 7326901000 | 85.0% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🛍️ Display Cabinet (展示柜) – Global HS Code Classification & US Tariff Strategy 2026
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Display Cabinet"?
A Display Cabinet is a retail fixture or furniture piece designed to showcase goods (jewelry, electronics, collectibles, etc.) in commercial or residential settings. In international trade, its HS Code classification is strictly dependent on its primary material. Misclassification based on assumed material can lead to severe tariff penalties, especially under current US trade policies.
Material-Based Distinction: * Wooden: Frames, shelves, or structures made primarily of wood (including plywood, MDF, solid wood). * Metallic: Frames, stands, or structures made of iron, steel, aluminum, or copper. * Tinplate (Mackintosh): Containers or boxes made of coated steel (tinplate), often used for smaller display units.
⚠️ Key Determination Point:
- If the main structural component is Wood → Chapter 94
- If the main structural component is Metal → Chapter 73
- If it is a Tinplate Container → Chapter 73
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Inferred Material | Category | Total Tax Rate (US/China) |
|---|---|---|---|---|
9403.60.80.93 |
Display Cabinet | Wooden | Other Wooden Furniture | 35.0% |
9403.20.00.86 |
Display Cabinet | Metal | Other Metal Furniture | 85.0% |
7326.90.10.00 |
Display Box/Case | Tinplate (Mackintosh) | Other Tinplate Articles | 85.0% |
7326.90.86.88 |
Display Box/Case | Iron/Steel | Other Iron/Steel Articles | 87.9% |
4421.99.98.80 |
Display Box | Wood | Other Wood Products (Fallback) | 38.3% |
🔍 Critical Note:
- Wooden cabinets (9403.60.80.93) offer the lowest tariff burden (35%).
- Metallic displays suffer from staggering tariffs (85%–87.9%) due to "Section 301" and "122 Clause" penalties on steel/aluminum/copper products.
- "Display Box" vs. "Display Cabinet": While similar, the distinction often lies in size and permanence. Fixed furniture falls under 9403; portable containers/boxes may fall under 7326 or 4421.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-November 2025 (Current Policy Envelope)
🎯 1. 9403.60.80.93 —— Wooden Display Cabinet (Wooden Furniture)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (Deny De Minimis for Section 301 goods) |
| Legal Basis Path | USITC:9403.60.80.93 → FOOTNOTE:SECTION_301 + SECTION_122 |
📌 Explanation:
- Base Tariff (0%): Standard MFN rate for wooden furniture is often low or zero.
- Section 301 (25%): Applied to "Other wooden furniture" from China.
- Section 122 (10%): Additional duty on specific wood/wooden products.
- Total: 35%. This is the most cost-effective classification for wooden display units.
🎯 2. 9403.20.00.86 —— Metal Display Cabinet (Metal Furniture)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause | +10.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% |
| Total Rate | 85.0% |
| Tax Calculation | CIF Value × 85% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:9403.20.00.86 → FOOTNOTE:SECTION_301 + SECTION_122 + STEEL_ALUM_COPPER_50 |
📌 Warning:
- The 50% surcharge on steel, aluminum, and copper products is the primary driver of this high rate.
- Even if classified as "Furniture," if it contains significant metal components, this penalty applies.
- Total: 85%. This is a prohibitive tariff level.
🎯 3. 7326.90.10.00 —— Tinplate Display Box
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause | +10.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% |
| Total Rate | 85.0% |
| Tax Calculation | CIF Value × 85% |
| Legal Basis Path | USITC:7326.90.10.00 → STEEL_SURCHARGE_50 |
📌 Note: Tinplate is a form of steel. Thus, it attracts the same 50% metal surcharge as steel furniture.
🎯 4. 7326.90.86.88 —— Iron/Steel Display Box
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause | +10.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% |
| Total Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| Legal Basis Path | USITC:7326.90.86.88 → STEEL_SURCHARGE_50 |
📌 Note: The 87.9% rate is the highest among all options, combining a base tariff with all surcharges.
🎯 5. 4421.99.98.80 —— Wooden Display Box (Wooden Product Fallback)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause | +10.0% |
| Total Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| Legal Basis Path | USITC:4421.99.98.80 → SECTION_301 + SECTION_122 |
📌 Note: Slightly higher than the main wooden furniture code (
38.3%vs35.0%). Use only if the item is classified as a "wooden article" rather than "furniture."
🛠️ IV. Customs Clearance Practical Advice (Field Avoidance Guide)
✅ 1. Preparation Checklist (All Required)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state primary material (e.g., "Solid Oak Frame with Glass Shelves"). |
| ✅ Material Composition Ratio | ✔️ | Percentage of wood vs. metal vs. glass. Critical for Chapter 94 vs. 73 determination. |
| ✅ Product Photos | ✔️ | Clear images of joints, legs, and internal structure to prove wooden construction. |
| ✅ Commercial Invoice | ✔️ | Must match the HS Code exactly (e.g., "Wooden Display Cabinet"). |
| ✅ Packing List | ✔️ | Detailed list of contents. |
| ✅ Certificate of Origin | ✔️ | Required for duty calculation; confirm China origin to apply surcharges. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Wood is King, Metal is Costly: Declare Material, Save Money!"
| Scenario | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| Wooden Frame + Glass Shelves | 9403.60.80.93 (Wooden Furniture) |
Misdeclare as "Metal Stand" | Tax jumps from 35% to 85% |
| Steel Frame Display Unit | 9403.20.00.86 (Metal Furniture) |
Misdeclare as "Wood" | Audit risk, penalties, back-taxes |
| Tinplate Sample Box | 7326.90.10.00 |
Misdeclare as "Plastic" | Classification error, seizure |
| Mixed Material Cabinet | Determine Primary Material | Split-line itemization | Complex valuation, delays |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Material (Wood + Metal Legs) | If wood is the essential character (e.g., wooden body, metal legs), it usually falls under Chapter 94 (Wooden Furniture). Ensure the wooden part constitutes the majority of value/structure. |
| Glass Doors/Shelves | Glass is considered an accessory. It does not change the classification from Wood (94) to Metal (73) if the frame is wood. |
| LED Lighting Integrated | If lighting is integral and non-removable, it does not shift the classification to Chapter 85 (Electrical) as long as the primary function remains "furniture/display." |
| Portable Display Cases | Small, portable tinplate or wooden boxes may be classified under 7326 or 4421. Check if they fit the definition of "furniture" (fixed/stable) or "container." |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9403.60.80.93 (Wood) |
35.0% | No special | Best Option. Metal codes face 85%+. |
| 🇪🇺 EU | 9403.60.80 (Wood) |
0% – 2.5% | CE (if electrical) | No Section 301. Much lower cost. |
| 🇨🇳 China | 9403.60.80 |
0% – 5% | CCC (if electrical) | Domestic trade favorable. |
| 🇦🇺 Australia | 9403.60.80 |
5% | RCM (if electrical) | No high surcharges. |
📌 Conclusion:
- For US Imports, Wooden Display Cabinets (9403.60.80.93) are significantly cheaper (35%) than Metallic Ones (85%+).
- Consider design optimization: If possible, shift from metal frames to wooden or composite frames to reduce tariffs.
- Avoid declaring metal displays as "wooden" if they are clearly metal; customs will detect via material tests.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Steel Display Stand as 9403.60.80.93 (Wooden Furniture)
👉 Result: Customs inspection reveals steel. Penalty + Back Taxes (42% difference) + Storage Fees.
❌ Error 2: Ignoring the 50% Steel/Aluminum Surcharge in cost calculation
👉 Result: Profit margin erased. A product with 20% margin becomes a loss at 85% tariff.
❌ Error 3: Using "Display Case" generically without specifying material
👉 Result: Customs assigns the highest applicable rate or delays clearance for clarification.
✅ Correct Practice:
"Wooden Display Cabinet, 48" H x 30" W, Oak Frame, Glass Shelves, No Electrical Components, Made in China"
🎯 VII. Conclusion: Precision in Classification, Power in Savings
🎯 Remember the Mantra:
🔹 "Wood = 35%, Metal = 85%: Choose Material Wisely!"
🔹 "Section 301 + 122 + Metal Surcharge = 85%+: Avoid if Possible!"
📌 Pro Tip:
If your display cabinet must be metal (due to structural needs or brand identity), explore tariff engineering:
- Can the base/frame be replaced with wood?
- Can the metal parts be sourced from non-China countries (e.g., Vietnam, Thailand) to avoid the China-specific surcharges?
- Apply for a Section 301 Exclusion if available (check current USITC lists).
📣 Immediate Action:
📞 Contact Customs Broker + Provide Material Specs + Calculate CIF Cost with 35% vs. 85% Scenarios
🚀 Optimize Product Design → Smooth Clearance → Maximize Profit!
✨ Professional Clearance Begins with Accurate Classification!
💼 Every Percent of Tariff is Your Competitor's Gain!
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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。