Fish shaped Wood Slice
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 4419909100 | 20.7% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4419901100 | 15.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🐟 Fish Shaped Wood Slice (Wooden Fish Slices)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Fish Shaped Wood Slice"?
In international trade, "Fish Shaped Wood Slice" is a deceptive product name. Depending on its intended use and processing level, it falls into two completely different categories: 1. Wooden Kitchenware/Tableware: If used for serving, stirring, or as a decorative kitchen tool (e.g., a fish-shaped spatula or serving slice). 2. Other Wood Articles: If used for crafts, decoration, or if it lacks specific functional attributes of tableware, it falls under the residual "Other Wood Articles" category.
⚠️ Key Distinction Point:
- If it functions as a tool (knife, spoon, spatula, serving slice) → Goes to Chapter 44.19 (Wooden Tableware/Kitchenware).
- If it is a craft/decoration or has no specific culinary function → Goes to Chapter 44.21 (Other Wood Articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the specific HS Codes and their rationales:
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (China Origin) |
|---|---|---|---|
4419.90.11.00 |
Wooden Slices/Articles, Raw/Unfinished Material Attribute | Raw wooden slices, semi-finished materials, or simple cuts not yet formed into finished utensils. | 15.3% |
4419.90.91.00 |
Wooden Tableware/Kitchenware (Specific) | Finished wooden tools, e.g., fish-shaped serving slices, spatulas, or cutting boards shaped like fish. | 20.7% |
4421.91.98.80 |
Other Wood Articles (Residual) | Wooden slices not classified as tableware, e.g., decorative crafts, ornaments, or non-culinary uses. | 38.3% |
4421.99.98.80 |
Other Wood Articles (Residual/General) | General "other" wood products with no specific exclusion conflicts. Broad catch-all category. | 38.3% |
4421.91.98.80 (Repeated) |
Other Wood Articles (Residual) | Same as above. Emphasizes non-specific processing forms for wood products. | 38.3% |
🔍 Important Reminder:
-4419vs4421: The difference is huge (20.7% vs 38.3%).
- If the "Fish Slice" is used in the kitchen (even just for decoration on a counter but made as a utensil),4419is preferred if it can be argued as kitchenware.
- If it is purely a craft item (e.g., a hanging ornament), it must go to4421, incurring higher taxes.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4419.90.11.00 — Wooden Kitchenware/Tableware (Raw/Unfinished)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surtax (7.5%) | +7.5% (Applied to certain wood articles) |
| Section 122 Surtax (IEEPA) | +10% (For China/HK products, effective from Nov 10, 2025) |
| Total Tax Rate | 22.8% (Note: Data summary says 15.3%, see explanation below) |
📌 Data Discrepancy Note:
The<DATA>provided lists the total tax for4419.90.11.00as 15.3%, with tax details: Base: 5.3%, Surtax: 0.0%, 122 Clause: 10%.
- This implies that for this specific subheading, the Section 301 surtax might be 0% or exempt in some contexts, or the7.5%mentioned in4419.90.91.00does not apply to4419.90.11.00.
- However, for4419.90.91.00, the surtax is 7.5%, leading to a total of 20.7%.
- Crucially,4421codes have a 25.0% surtax, not 7.5%.
🎯 2. 4419.90.91.00 — Wooden Tableware/Kitchenware (Finished)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax (IEEPA) | +10% |
| Total Tax Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis for China-origin goods under Section 122) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4419.90.91.00 → Footnote: Section 122 |
📌 Explanation:
- Base 3.2% is low, but the 7.5% + 10% surcharges push the cost to 20.7%.
- This is the most favorable rate for finished wooden kitchen tools.
🎯 3. 4421.91.98.80 / 4421.99.98.80 — Other Wood Articles (Residual)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax (IEEPA) | +10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4421.9x.x.x.x → Footnote: Section 301 (25%) |
📌 Explanation:
- The 25% surtax is much higher than the 7.5% in4419.
- This is because "Other Wood Articles" are considered less strategic or more generic, attracting heavier trade remedies.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, wood type (e.g., Bamboo, Oak, Pine), finish (painted, lacquered). |
| ✅ Usage Declaration | ✔️ | Clearly state: "For kitchen use" or "For decoration only." This dictates HS Code! |
| ✅ Product Photos (Clear) | ✔️ | Show the entire product, including any branding, model number, and packaging. |
| ✅ Commercial Invoice | ✔️ | Must match the declared use and HS Code. |
| ✅ Packing List | ✔️ | Weight, dimensions, quantity. |
| ✅ Certificate of Origin (CO) | ✔️ | Required for US customs. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Kitchen Use = 4419 (Lower Tax); Decoration = 4421 (Higher Tax). Be Precise!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Fish-shaped serving slice | 4419.90.91.00 (Wooden Tableware) |
Declare as "Wooden Craft" → 38.3% |
| Wooden fish ornament | 4421.91.98.80 (Other Wood Articles) |
Declare as "Tableware" → Risk of penalty for false declaration |
| Raw wooden fish cutout | 4419.90.11.00 (Unfinished) |
Declare as "Finished Tableware" → Incorrect |
📌 Warning:
- If you declare a craft as tableware to save tax, US Customs (CBP) may audit you, leading to penalties and back taxes.
- If you declare a tableware as craft, you overpay 17.6% (38.3% - 20.7%).
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Orders | If a shipment contains both tableware and decorations, declare them separately with different HS Codes. Do not lump them together. |
| Painted/Colored Fish Slices | If painted with non-toxic, food-safe paint, it can still be 4419 if used in the kitchen. If painted for display only, it is 4421. |
| Set with Non-Wood Items | If the "Fish Slice" is part of a set with plastic knives, the whole set may be classified under the dominant material or function. Consult a customs broker. |
| OEM Custom Products | Provide the customer's design file and usage description to support the 4419 classification if intended for kitchen use. |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4419.90.91.00 |
20.7% | FDA Food Contact (if kitchen use) | 4421 is 38.3%. High risk for wood products. |
| 🇨🇳 China | 4419.90.91.00 |
10% | CCC (if applicable) | Lower base tax, no Section 122. |
| 🇪🇺 EU | 4419.90.00 |
0% | CE, Food Contact Compliance | No additional surtaxes. |
| 🇬🇧 UK | 4419.90.00 |
0% | UKCA, Food Contact | Post-Brexit rules apply. |
| 🇦🇺 Australia | 4419.90.00 |
5% | Food Safe Standards | No Section 122. |
📌 Conclusion:
- The US is the most expensive market due to Section 301 + Section 122 surcharges.
- EU/UK/Australia have 0-5% tariffs, making them more attractive for wooden products.
- Strategic Advice: If targeting the US, ensure your product is clearly tableware (4419) to save 17.6% vs. craft (4421).
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Declaring a decoration as tableware to save tax.
👉 Consequence: CBP audit, penalty, back taxes, and potential seizure.
❌ Mistake 2: Declaring finished tableware as raw material (4419.90.11.00).
👉 Consequence: Incorrect classification, delays, and potential fine.
❌ Mistake 3: Ignoring Section 122 (10%).
👉 Consequence: Underestimating landed cost by 10%, leading to lost profit margins.
❌ Mistake 4: Not specifying Wood Type.
👉 Consequence: Customs may classify under higher duty rates if wood type is unknown (e.g., exotic woods vs. common pine).
✅ Correct Practice:
"Wooden Fish-Shaped Serving Slice, Food-Safe Finish, Model XYZ, Intended for Kitchen Use Only. HS Code: 4419.90.91.00."
🎯 VII. Conclusion: Professional Declaration, Save Money & Time!
🎯 Remember the Mantra:
🔹 "Kitchen Use = 4419 (20.7%); Decoration = 4421 (38.3%). Be Clear, Be Precise!"
🔹 "17.6% Difference is Huge! Don't Let Laziness Cost You Profit!"
📌 Pro Tip:
If your wooden slices are originating from Vietnam, Thailand, or Malaysia, you may apply for Section 122 Exemption or lower Section 301 rates.
Recommendation: Apply for a Pre-Ruling (Advance Ruling) with US CBP to confirm the HS Code classification before shipment.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Declare Intended Use Clearly
🚀 Let your Fish Shaped Wood Slices Clear Customs Smoothly, Boost Profits, and Expand Your Market!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Tax 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。