Flower Rack
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 7326908630 | 87.9% | CN | US | 官方文档 |
| 9403200082 | 85.0% | CN | US | 官方文档 |
商品图片
AI分析
🌸 Flower Rack (Plant Support Systems & Shelving)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Flower Racks"?
Flower racks, plant stands, and garden trellises are essential for horticulture, interior design, and commercial landscaping. In international trade, they are categorized not by their use (holding flowers), but by their material and structural form. They generally fall into three distinct material categories: Wood, Metal (Steel/Aluminum/Copper), and Miscellaneous Metal Furniture.
⚠️ Key Distinction Point:
- If made of Wood (solid, bamboo, or engineered): It is classified under Chapter 44.
- If made of Metal (Steel, Aluminum, Copper): It is classified under Chapter 73 (Iron/Steel) or Chapter 94 (Furniture).
- Critical Note: Metal "racks" that function as shelving or display units are often classified as Metal Furniture (9403) rather than general metal articles (7326), which carries different duty rates.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the product nature, here are the inferred HS Codes and their specific customs summaries:
| HS Code | Product Description & Summary | Material Inference | Applicable Scenario |
|---|---|---|---|
4421.99.98.80 |
Other Wooden Articles: Non-specific wooden products, fitting the "catch-all" category for general wood items. | Wood / Bamboo | General wooden plant stands, simple wooden shelves. |
4421.91.98.80 |
Other Wooden Articles: Other items made of wood or bamboo, falling under other categories in wooden articles. | Wood / Bamboo | Wooden plant supports, trellises, or decorative wooden structures. |
7326.90.86.88 |
Other Articles of Iron/Steel: Non-specific listed "other" metal articles. | Steel / Iron | General metal plant pots, simple metal hooks, or non-structural metal parts. |
7326.90.86.30 |
Support Devices for Plants: Structure matches pipe racks and similar support objects. | Steel / Iron | Structural metal trellises, pipe-like plant supports, heavy-duty steel frames. |
9403.20.00.82 |
Other Metal Furniture: Shelving/display units matching the function of "other metal furniture." | Metal (Steel/Alu/Cu) | Metal shelving units for plants, commercial display racks, ornamental metal garden furniture. |
🔍 Key Reminder:
- Wood vs. Metal: The biggest cost difference lies here. Wood products (4421) face lower base duties but still bear Section 301 and Section 122 tariffs. Metal products (7326,9403) face significantly higher "122 Clause" tariffs (50% for steel/aluminum/copper). - Furniture vs. General Article: A metal rack used for display or storage is often classified as Furniture (9403) rather than a general metal part. This classification (9403.20.00.82) has a 0% base duty but is still subject to heavy surcharges.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (including subsequent imports)
🎯 1. Wood-Based Flower Racks (4421.99.98.80 & 4421.91.98.80)
| Item | Content |
|---|---|
| Base Duty | 3.3% (Ad valorem) |
| Section 301 Surcharge | +25.0% (From USITC Footnote 9903.88.01) |
| Section 122 Surcharge | +10.0% (Against China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Path | Base Tariff → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Wood products do not qualify for the extra 50% "122 Clause" steel/aluminum/copper surcharge.
- The total burden is 38.3%, which is high but significantly lower than metal counterparts.
🎯 2. General Metal Articles (7326.90.86.88)
| Item | Content |
|---|---|
| Base Duty | 2.9% (Ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Steel/Alu/Cu Surcharge | +50.0% (Specific surcharge for Steel, Aluminum, Copper products) |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Path | Base Tariff → Section 301: 25% → Section 122: 10% → Metal Surcharge: 50% |
📌 Explanation:
- This code applies to general metal items that are not specifically listed elsewhere.
- The 50% surcharge for steel/aluminum/copper is the primary driver of cost here. Total cost approaches 90%.
🎯 3. Plant Support Structures (7326.90.86.30)
| Item | Content |
|---|---|
| Base Duty | 2.9% (Ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Steel/Alu/Cu Surcharge | +50.0% (Specific surcharge for Steel, Aluminum, Copper products) |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Path | Base Tariff → Section 301: 25% → Section 122: 10% → Metal Surcharge: 50% |
📌 Explanation:
- This code is for structural supports (e.g., pipe racks, heavy trellises).
- Like the general metal article, it incurs the 50% metal surcharge, resulting in a total of 87.9%.
🎯 4. Metal Furniture/Shelving (9403.20.00.82)
| Item | Content |
|---|---|
| Base Duty | 0.0% (Ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Steel/Alu/Cu Surcharge | +50.0% (Specific surcharge for Steel, Aluminum, Copper products) |
| Total Tax Rate | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Path | Base Tariff → Section 301: 25% → Section 122: 10% → Metal Surcharge: 50% |
📌 Explanation:
- Although the base duty is 0%, the metal surcharges still apply because it is made of steel/aluminum/copper.
- Total rate is 85.0%, slightly lower than general metal articles due to the 0% base, but still prohibitive.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Document Checklist (None Are Optional)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (e.g., "Solid Oak" vs. "Carbon Steel"), dimensions, load capacity. |
| ✅ Material Certificate | ✔️ | Crucial for distinguishing Wood (Ch 44) vs. Metal (Ch 73/94). |
| ✅ Product Photos | ✔️ | Clear images showing the entire unit, joints, and any branding. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Flower Rack/Plant Stand" and Material. |
| ✅ Packing List | ✔️ | Detail parts if disassembled; ensure all components are included in one HS Code declaration. |
| ✅ Third-Party Lab Test | ✔️ | If claiming wood, may need phytosanitary certs; if metal, structural integrity reports. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Defines Code, Structure Defines Sub-Code. Don't Mix!"
| Scenario | Correct Declaration | Wrong Approach | Consequence |
|---|---|---|---|
| Wooden Plant Stand | 4421.99.98.80 |
Declaring as Metal | Rejection or high duty error |
| Metal Shelving Unit | 9403.20.00.82 |
Declaring as "General Metal Part" (7326) |
Slight duty difference (85% vs 87.9%), but compliance risk |
| Pipe-like Trellis | 7326.90.86.30 |
Declaring as Furniture | Misclassification if not for display/storage |
| Mixed Materials | Split Declaration | Single HS Code | Audit Risk! Separate wood and metal parts if significant. |
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Metal Racks | Provide design drawings. If it's purely decorative, argue for "Other Articles" (7326.90.86.88) if possible, but 9403 is safer for shelving. |
| Plastic-Coated Metal | Still classified as Metal (7326/9403). The coating does not change the material origin for tariff purposes. |
| Wooden with Metal Brackets | Split Declaration! The wood part goes to 4421, the metal brackets may need to be declared separately or included if insignificant. Do not lump them into one metal code. |
| Garden Trellis (Outdoor) | If heavy steel structure → 7326.90.86.30. If light decorative metal → 9403.20.00.82. |
🌍 V. Global Market Comparison for Flower Racks (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Certifications | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4421.99.98.80 (Wood) / 9403.20.00.82 (Metal) |
38.3% (Wood) / 85-87.9% (Metal) | No specific for racks, but FTC labeling required | Highest duty burden due to 122 Clause. |
| 🇨🇳 China | 4421 / 9403 |
5-10% | CCC (if applicable) | Low tariff, no surcharges. |
| 🇪🇺 EU | 4421 / 9403 |
0-2% (Wood) / 0-4% (Metal) | CE, REACH | No Section 301/122 equivalents. |
| 🇬🇧 UK | 4421 / 9403 |
0-2% (Wood) / 0-4% (Metal) | UKCA | Post-Brexit tariffs are competitive. |
| 🇦🇺 Australia | 4421 / 9403 |
5% (Wood) / 5% (Metal) | As per goods | No major surcharges. |
📌 Conclusion:
- USA is the most expensive market for flower racks due to the 122 Clause (10%) + Section 301 (25%) + Metal Surcharge (50%).
- Wooden racks are significantly cheaper to import into the US than metal ones.
- Consider sourcing wood from non-China countries (e.g., Vietnam, Thailand) for US import to avoid Section 301/122 surcharges (verify origin rules).
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring a Metal Shelving Unit as "General Hardware" (7326) to avoid Furniture codes.
👉 Consequence: CBP may reclassify to 9403, assessing correct duties + penalties. The duty difference is small, but compliance integrity is key.
❌ Error 2: Ignoring the Material Split in composite products.
👉 Consequence: If a rack has a wood shelf and steel legs, declaring the whole unit as metal (87.9%) is wasteful. Declaring as wood (38.3%) is incorrect. Split the declaration for accuracy.
❌ Error 3: Assuming "De Minimis" applies.
👉 Consequence: Flower racks are heavy. The Section 301/122 surcharges explicitly deny de minimis status for Section 301/122 goods. Do not risk splitting shipments to bypass.
✅ Correct Practice:
"Wooden Flower Rack, Solid Pine, Dimensions 120x60x150cm, Model ABC" →
4421.99.98.80
"Metal Plant Stand, Steel Powder-Coated, 5-Tier Shelf, Model XYZ" →9403.20.00.82
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember Mantras:
🔹 "Wood is King, Metal is Costly. Base Rate Matters, But Surcharges Kill!"
🔹 "Check Material First, Then Function. Split Composite Goods to Save Dollars!"
📌 Pro Tip:
If you are importing Metal Flower Racks into the US, the total tax is ~85-88%. Consider:
1. Re-engineering to use more wood/bamboo components.
2. Sourcing from countries with lower tariffs (e.g., Vietnam, India) to avoid Section 301.
3. Pre-Ruling: Apply for an Advance Ruling (CBP) to confirm the HS Code before shipping.
📣 Immediate Action:
📞 Contact a licensed Customs Broker + Provide Material Specs + Apply for Advance Ruling
🚀 Save 50%+ in duties by optimizing HS Code and Material Composition!
✨ Professional Customs Clearance Starts with Precise 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。