Food Processor Cutting Board

CN → US

HS编码	关税税率	原产国	目的国	文档
6912005000	16.0%	CN	US	官方文档
3924104000	13.4%	CN	US	官方文档
6912004810	19.8%	CN	US	官方文档
3924102000	24.0%	CN	US	官方文档
4419110000	13.2%	CN	US	官方文档

商品图片

AI分析

🪵 Food Processor Cutting Board (Kitchen Chopping Boards)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Food Processor Cutting Board"?

A Food Processor Cutting Board is a kitchen utensil used for chopping, slicing, or dicing food. In international trade, its classification depends heavily on the material (Ceramic, Plastic, Wood/Bamboo) and the specific type within that material. The provided data highlights five potential HS Codes based on common material inferences.

⚠️ Key Distinction:
- Ceramic Boards: Often grouped with tableware or other ceramic household articles.
- Plastic Boards: Classified under plastic tableware/kitchenware.
- Bamboo/Wood Boards: Classified under wood/bamkee wood articles.
- Crucial Factor: The material determines the base duty rate and the specific HS code chapter (39 for plastics, 44 for wood, 69 for ceramics).

📦 II. HS Code Classification Details (Based on Provided Data)

HS Code	Material/Type	Summary from Data	Total Tax Rate	Tax Detail Breakdown
`6912.00.50.00`	Ceramic	Matches use as kitchen utensil/tableware; no material conflict.	16.0%	Base: 6.0% Section 301 (122): 10% Additional: 0.0%
`3924.10.40.00`	Plastic	High probability of plastic material; matches kitchen utensil definition.	13.4%	Base: 3.4% Section 301 (122): 10% Additional: 0.0%
`6912.00.48.10`	Ceramic (Specific)	Common ceramic kitchenware; matches usage description.	19.8%	Base: 9.8% Section 301 (122): 10% Additional: 0.0%
`3924.10.20.00`	Plastic (Specific)	Plastic or wooden inference; matches kitchen utensil definition.	24.0%	Base: 6.5% Section 301 (122): 10% Additional: 7.5%
`4419.11.00.00`	Bamboo/Wood	Reasonably inferred as bamboo/wood based on common sense; no conflict.	13.2%	Base: 3.2% Section 301 (122): 10% Additional: 0.0%

🔍 重点提醒：
- The Section 301 (122) Tariff of 10% applies to ALL listed HS Codes for products originating from China.
- Base rates vary significantly: Plastic can be as low as 3.4% (3924.10.40.00) or as high as 6.5% (3924.10.20.00); Ceramic is 6.0% or 9.8%; Bamboo/Wood is 3.2%.
- Always verify the actual material before importing. Misclassification can lead to penalties or delayed clearance.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply (including subsequent imports)

🎯 1. `6912.00.50.00` & `6912.00.48.10` —— Ceramic Cutting Boards

Item	Content
Base Duty	6.0% (`6912.00.50.00`) or 9.8% (`6912.00.48.10`)
Section 301 (122) Surcharge	+10% (Mandatory for China-origin goods)
Other Additional Duties	0.0%
Total Effective Rate	16.0% or 19.8%
Tax Calculation	CIF Value × Total Rate
De Minimis Exemption	❌ Not Applicable (High-value kitchenware usually exceeds de minimis thresholds or is scrutinized)
Legal Basis Path	`HTSUS:6912.00` → `USITC Footnote 122`

📌 Explanation:
- Ceramic boards are classified under Chapter 69 (Ceramic Products).
- The 10% Section 301 tariff is applied on top of the base rate.
- 6912.00.48.10 has a higher base duty (9.8%) compared to 6912.00.50.00 (6.0%), leading to a higher total tax burden.

🎯 2. `3924.10.40.00` & `3924.10.20.00` —— Plastic Cutting Boards

Item	Content
Base Duty	3.4% (`3924.10.40.00`) or 6.5% (`3924.10.20.00`)
Section 301 (122) Surcharge	+10%
Other Additional Duties	0.0% (`3924.10.40.00`) or 7.5% (`3924.10.20.00`)
Total Effective Rate	13.4% or 24.0%
Tax Calculation	CIF Value × Total Rate
De Minimis Exemption	❌ Not Applicable
Legal Basis Path	`HTSUS:3924.10` → `USITC Footnote 122`

📌 Note:
- Plastic kitchenware falls under Chapter 39.
- 3924.10.40.00 is the most cost-effective plastic option (13.4% total).
- 3924.10.20.00 incurs an additional 7.5% duty, pushing the total to 24.0%. Ensure the product description matches the specific subheading to avoid unnecessary extra taxes.

🎯 3. `4419.11.00.00` —— Bamboo/Wood Cutting Boards

Item	Content
Base Duty	3.2%
Section 301 (122) Surcharge	+10%
Other Additional Duties	0.0%
Total Effective Rate	13.2%
Tax Calculation	CIF Value × 13.2%
De Minimis Exemption	❌ Not Applicable
Legal Basis Path	`HTSUS:4419.11` → `USITC Footnote 122`

📌 Advantage:
- Bamboo/Wood cutting boards have the lowest total tax rate (13.2%) among all options listed.
- Base duty is very low (3.2%), making it a competitive option for importers.

🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)

✅ 1. Required Documentation Checklist (Mandatory)

Document	Required	Explanation
✅ Product Specification Sheet	✔️	Must clearly state Material (e.g., "Food-Grade Plastic," "Natural Bamboo," "Ceramic"), dimensions, and weight.
✅ Product Photos	✔️	Clear images showing the board, packaging, and any labels. Must visually confirm material.
✅ Commercial Invoice	✔️	Must describe the item accurately (e.g., "Bamboo Cutting Board" vs. "Wooden Kitchen Utensil").
✅ Packing List	✔️	Detail the contents of each carton.
✅ Certificate of Origin (CO)	✔️	Essential for proving China origin (and thus applying the 10% Section 301 tariff correctly).
✅ FDA Compliance Statement	✔️	Since these are food-contact items, a statement confirming compliance with FDA regulations for food-contact surfaces is recommended.

✅ 2. Declaration Tips (Key Mantra)

🔥 “Material First, HS Code Second, Description Precise, Tax Optimized!”

Scenario	Correct Declaration	Wrong Practice
Bamboo Board	Use `4419.11.00.00`; Desc: "Bamboo Cutting Board"	Calling it "Wood Board" → May still qualify, but be consistent.
Plastic Board	Use `3924.10.40.00`; Desc: "Plastic Cutting Board"	Calling it "Kitchenware" → Vague, may trigger manual review.
Ceramic Board	Use `6912.00.50.00`; Desc: "Ceramic Cutting Board"	Calling it "Tableware" → Ensure it’s specifically a cutting board, not a plate.
Mixed Materials	Separate HS Codes	Do not mix plastic and wood in one line item if possible.

✅ 3. Special Handling

Situation	Recommendation
OEM Custom Boards	Provide design specs and material samples to CBP if challenged.
Food Safety Certifications	Have FDA LFGB or similar food-contact compliance documents ready. Customs may ask.
Section 301 Exemptions	Check Eligibility: Some plastic/wood items may have been excluded from Section 301 in the past. Verify current status for `3924.10` and `4419.11`.
De Minimis (Section 321)	If importing single pieces for personal use (< $800), it may enter duty-free under de minimis. However, for commercial shipments, this does not apply.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region	Recommended HS Code	Total Tariff (China Origin)	Certification Requirements	Notes
🇺🇸 USA	`4419.11.00.00`	13.2%	FDA (Food Contact)	Lowest tax among listed options.
🇺🇸 USA	`3924.10.40.00`	13.4%	FDA (Food Contact)	Competitive alternative for plastic.
🇺🇸 USA	`6912.00.50.00`	16.0%	FDA (Food Contact)	Higher tax for ceramic.
🇨🇳 China	`4419.11.00.00`	0% (Import Duty)	CCC (if applicable)	Domestic trade not affected by US tariffs.
🇪🇺 EU	`4419.11.00.00`	0-5%	LFGB / EU Food Contact	No Section 301 surcharge.
🇬🇧 UK	`4419.11.00.00`	0-5%	UKCA / Food Safety	No Section 301 surcharge.

📌 Conclusion:
- USA imposes significant tariffs (13.2%-24.0%) due to Section 301.
- Bamboo/Wood (4419.11.00.00) is the most tax-efficient option at 13.2%.
- Plastic (3924.10.40.00) is a close second at 13.4%.
- Ceramic is the most expensive at 16.0%-19.8%.

📌 VI. Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Using generic term "Cutting Board" without specifying material
👉 Consequence: CBP may classify it under the highest possible duty or delay clearance for further examination.
👉 Fix: Always specify: "Bamboo," "Plastic," or "Ceramic."

❌ Mistake 2: Misclassifying Bamboo as "Wood" without checking subheading
👉 Consequence: While 4419.11 covers bamboo, other wood subheadings may have higher base duties.
👉 Fix: Use 4419.11.00.00 specifically for bamboo.

❌ Mistake 3: Ignoring FDA Food Contact Regulations
👉 Consequence: Goods may be held at customs for food safety checks.
👉 Fix: Provide FDA compliance documentation.

❌ Mistake 4: Assuming De Minimis applies to commercial shipments
👉 Consequence: Surprises with large tariff bills upon arrival.
👉 Fix: Plan for full duty payment for commercial imports.

✅ Correct Practice:

“Bamboo Cutting Board, 12x8 inches, Food-Grade, No Chemical Treatment, Model XYZ”

🎯 VII. Conclusion: Smart Classification Saves Money!

🎯 Remember the Mantra:

🔹 “Bamboo Wins at 13.2%, Plastic Follows at 13.4%, Ceramic Pays More at 16%+!”
🔹 “Specify Material in Description to Avoid CBP Delays!”

📌 Pro Tip:
If you are importing Plastic (3924) or Wood (4419) items, check if they qualify for any Section 301 Exclusions currently in effect. Even a small reduction in the 10% surcharge can save significant costs on large volumes.

📣 Immediate Action:

📞 Contact your customs broker with Material-Specific Descriptions
🚀 Optimize Your HS Code to 4419.11.00.00 or 3924.10.40.00 for the lowest duties!
📦 Ensure FDA Compliance Documents are Ready!

✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point in Tax Matters – Choose Wisely!

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。

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