Egg Cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823610020 | 35.0% | CN | US | 官方文档 |
| 4823690020 | 35.0% | CN | US | 官方文档 |
| 7615105020 | 70.6% | CN | US | 官方文档 |
| 7615103015 | 70.6% | CN | US | 官方文档 |
商品图片
AI分析
🥚 Egg Tart Cups (Baking Molds & Food Containers)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition & Classification: What exactly is an "Egg Tart Cup"?
Egg tart cups are specialized baking accessories used for pastry making. In international trade, their HS Code classification depends entirely on two critical factors: Material and Form/Function.
- Paper/Cardboard Cups (Disposable): Single-use, molded paper containers.
- Aluminum Cups (Reusable): Durable metal molds, often with non-stick coatings.
⚠️ Key Distinction Point:
- If the material is Paper/Cardboard → It is a food container (Chapter 48).
- If the material is Aluminum/Metal → It is a kitchen/baking utensil (Chapter 76).
- Misclassification Risk: Declaring aluminum cups as paper products to avoid higher tariffs is a major compliance violation.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the specific HS Codes, summaries, and tax implications for Egg Tart Cups.
| HS Code | Product Summary | Material | Total Tax Rate |
|---|---|---|---|
| 4823.61.00.20 | Egg tart cups used as cups or round nested food containers; Material: Paper or Paperboard | Paper/Cardboard | 35.0% |
| 4823.69.00.20 | Egg tart cups as paper food containers; form is cup-shaped, use matches | Paper/Cardboard | 35.0% |
| 7615.10.50.20 | Egg tart cups classified as baking utensils; Material: Aluminum | Aluminum | 70.6% |
| 7615.10.30.15 | Egg tart cups as baking appliances; Material: Aluminum with non-stick coating | Aluminum + Coating | 70.6% |
🔍 Critical Note:
- Paper vs. Metal: The tax burden differs significantly. Paper cups incur 35% total tax, while Aluminum cups incur 70.6%. - Coating Impact: For aluminum cups, the presence of a non-stick coating (HS 7615.10.30.15) does not change the total tax rate compared to plain aluminum cups (HS 7615.10.50.20), but it affects the specific sub-heading classification.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 policies (Section 301, Section 122, IEEPA)
🎯 A. Paper/Cardboard Egg Tart Cups (HS 4823.61.00.20 / 4823.69.00.20)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Subject to high tariffs, likely denied de minimis for Chinese origin under current enforcement). |
| Legal Basis Path | Section 301 → Section 122 → USITC:4823.61.00.20 |
📌 Explanation:
- Although the base tariff for paper products is often 0%, the Section 301 surcharge (25%) and Section 122 tariff (10%) are aggressively applied. - Total Effective Rate: 35%. This is significantly lower than metal alternatives but still substantial.
🎯 B. Aluminum Egg Tart Cups (HS 7615.10.50.20 / 7615.10.30.15)
| Item | Detail |
|---|---|
| Base Tariff | 3.1% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Steel/Aluminum/Copper Surtax | +50.0% |
| Total Tax Rate | 70.6% |
| Tax Calculation | CIF Value × 70.6% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → IEEPA Steel/Aluminum Clause → USITC:7615.10.xx.xx |
📌 Critical Warning:
- Aluminum products are heavily penalized under US trade policy. - The 50% surcharge for "Steel, Aluminum, Copper Products" is the dominant cost driver. - Total Effective Rate: 70.6%. This makes aluminum egg tart cups extremely expensive to import from China.
🛠️ 4. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state material (e.g., "100% Recycled Paper" or "Food-Grade Aluminum"). |
| ✅ Material Composition Certificate | ✔️ | Critical to distinguish between Paper (Ch 48) and Metal (Ch 76). |
| ✅ Product Photos (Clear) | ✔️ | Show texture, thickness, and any non-stick coating. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Paper Baking Cups" or "Aluminum Baking Molds." Avoid vague terms like "Kitchenware." |
| ✅ Packing List | ✔️ | Ensure weight and volume match the declared HS Code logic. |
| ✅ Coating Details (if Aluminum) | ✔️ | For HS 7615.10.30.15, provide evidence of non-stick treatment to justify the specific sub-code. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material Dictates Code, Code Dictates Cost!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Paper Cups | HS 4823.61.00.20 or 4823.69.00.20 | Declare as "Metal Baking Tray" | Penalty + Back Taxes + Delay |
| Aluminum Cups | HS 7615.10.50.20 or 7615.10.30.15 | Declare as "Paper Cup" to save tax | Seizure + Fraud Investigation |
| Mixed Orders | Split HS Codes | Mixed description on one line | Customs Audits the entire shipment |
✅ 3. Special Handling
| Scenario | Recommendation |
|---|---|
| Non-Stick Aluminum Cups | Ensure the invoice mentions "Non-Stick Coated Aluminum Baking Mold" to align with 7615.10.30.15. |
| Nested Cups | If paper cups are nested, use 4823.61.00.20 ("round nested food containers"). |
| Single-Use vs. Reusable | Reusability doesn't change the material-based HS code, but it helps argue for "utensil" status for aluminum. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Total Tax (China Origin) | Remarks |
|---|---|---|---|
| 🇺🇸 USA | 4823.61.00.20 (Paper) 7615.10.50.20 (Aluminum) |
35.0% (Paper) 70.6% (Aluminum) |
High Section 301 & 122 tariffs. |
| 🇨🇳 China | 4823.61.00.20 |
5.0% - 10% | Standard import duty, no US surcharges. |
| 🇪🇺 EU | 4823.61.00.90 (Paper) |
6.5% | Lower tariffs, CE/RoHS may apply for coatings. |
| 🇬🇧 UK | 4823.61.00.00 |
6.5% | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the highest-cost market due to layered surcharges. - Paper cups are more tariff-friendly than aluminum cups in the US. - If exporting to the US, paper-based egg tart cups offer a significant cost advantage (35%) over aluminum (70.6%).
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Aluminum Cups as "Paper Cups"
👉 Consequence: Customs inspection reveals metal content → Confiscation + Heavy Fines.
❌ Error 2: Ignoring Section 122 Tariff
👉 Consequence: Underestimating costs by 10% on Paper Cups.
❌ Error 3: Not specifying "Non-Stick" for Aluminum
👉 Consequence: If declared as 7615.10.50.20 (plain) but actually coated, it may lead to classification disputes, though tax rate is same here. Accuracy is key for compliance.
✅ Correct Approach:
"Paper Egg Tart Cups, 50mm, Nested, Recycled Material" → HS 4823.61.00.20
"Aluminum Egg Tart Molds, Non-Stick Coating, Reusable" → HS 7615.10.30.15
🎯 7. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember:
🔹 "Material First: Paper is 35%, Aluminum is 70.6%!"
🔹 "No De Minimis for China: Plan your LCL/FCL accordingly!"
🔹 "Document Everything: Photos and Spec Sheets are your best friends!"
📌 Pro Tip:
If you are importing Aluminum egg tart cups, consider pre-purchasing or stocking up before any potential tariff hikes, or explore supplemental countries (e.g., Vietnam, Malaysia) if available, to mitigate the 70.6% US tariff burden.
📣 Immediate Action:
📞 Verify material composition with your supplier.
📄 Prepare spec sheets highlighting "Paper" or "Aluminum + Coating".
🚀 Accurate HS Code = Accurate Cost = Smooth Clearance!
✨ Professional Clearance Starts with Precise Classification!
💼 Every percentage point matters in 2026 tariffs!
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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。