Food preparations not elsewhere specified
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3304995000 | 35.0% | CN | US | 官方文档 |
| 3304991000 | 35.0% | CN | US | 官方文档 |
| 2106903800 | 0.0% | CN | US | 官方文档 |
| 2104100060 | 20.7% | CN | US | 官方文档 |
| 2104205000 | 23.9% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Food Preparations Not Elsewhere Specified (NES)
HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One. Product Definition & Classification: What are "Food Preparations"?
"Food preparations not elsewhere specified" is a residual category in international trade. It covers processed foods that do not fit into more specific chapters (like fresh fruit, beverages, or dairy). Because the definition is broad, the HS Code (Harmonized System) is critical for determining the correct duty rate. In the context of current US-China trade relations, slight differences in composition can shift an item between a 35% tariff and a mixed-rate structure.
⚠️ Key Distinction Points: - Cosmetic vs. Food: If the product is for external use (e.g., face masks, bath salts), it may fall under Chapter 33 (Cosmetics) rather than Chapter 21 (Food). - Soup Base vs. Solid Food: "Soup bases" (Ch. 2104) have different duty structures compared to general "prepared foods" (Ch. 3304 or 2106). - Component Analysis: Is it primarily a thickener, a seasoning, or a complete meal replacement? This dictates the 6-digit HS Code.
📦 Two. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data for "Food preparations not elsewhere specified," here are the five specific HS Codes and their corresponding tax implications.
| HS Code | Summary / Description | Tax Category | Total Tax Rate |
|---|---|---|---|
3304.99.50.00 |
Other prepared preparations (Non-food/Cosmetic overlap) | Other Prepared Preparations | 35.0% |
3304.99.10.00 |
Other preparations in the food category | Other Food Preparations | 35.0% |
2106.90.38.00 |
Other food preparations (Final food products) | Other Food Products | 13.1¢/kg + 17.5% |
2104.10.00.60 |
Soups and broths and preparations thereof | Soup/Broth Preparations | 20.7% |
2104.20.50.00 |
Food preparations (General/Sauces) | Food Preparations | 23.9% |
🔍 Critical Reminder: - Chapter 33 (3304) often traps items that are technically "prepared foods" but have cosmetic properties or are classified under residual categories for preparations. - Chapter 21 (2106 & 2104) is the standard home for edible preparations. Misclassifying a soup base as a general food preparation (
2106) or vice versa can lead to significant tax discrepancies.
💰 Three. 2026 Latest Tariff Rate Breakdown (Detailed Policy & Surcharges)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: Post-November 2025 (Current enforcement)
🎯 1. 3304.99.50.00 & 3304.99.10.00 —— The "Preparation" Trap
Applies to general prepared preparations and other food preparations in non-specific categories.
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 35.0% |
| Calculation Basis | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (High threshold for punitive tariffs) |
| Legal Path | USMCA/USITC:3304.99 → Sec. 301: Footnote 9903.88.01 → Sec. 122: IEEPA |
📌 Explanation: - Although the Base Tariff is 0%, the Section 301 (25%) and Section 122 (10%) surcharges are fully applied. - Section 122 typically targets specific strategic goods or regions, adding a flat 10% on top. - Result: A flat 35% effective rate. This is a "pure percentage" calculation, easy to predict but costly.
🎯 2. 2106.90.38.00 —— Other Food Preparations (Final Products)
Applies to other prepared food products not elsewhere specified (e.g., certain bars, snacks, or complex mixes).
| Item | Content |
|---|---|
| Base Tariff | 13.1¢/kg (Specific Duty) |
| Section 301 Surcharge | +7.5% (Ad Valorem on CIF) |
| Section 122 Surcharge | +10.0% (Ad Valorem on CIF) |
| Total Effective Rate | 13.1¢/kg + 17.5% (Mixed) |
| Calculation Basis | (Weight in kg × $0.131) + (CIF Value × 17.5%) |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | USITC:2106.90.38 → Sec. 301: 7.5% → Sec. 122: 10% |
📌 Explanation: - This is a Mixed Duty. It includes a specific per-kg charge PLUS an ad valorem surcharge. - The Base Rate (often ~10-15% standard) is effectively replaced by the specific duty of 13.1¢/kg for this subheading in the provided data. - The Surcharge Total is 7.5% + 10% = 17.5%. - Risk: If the product is high-value but low-weight, the 17.5% surcharge dominates. If it is low-value but high-weight, the 13.1¢/kg becomes significant.
🎯 3. 2104.10.00.60 —— Soups and Broths & Preparations
Applies to liquid or semi-liquid soup bases, bouillon, etc.
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 20.7% |
| Calculation Basis | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | USITC:2104.10.00 → Sec. 301: 7.5% → Sec. 122: 10% |
📌 Explanation: - Soups/Broths have a Base Tariff of 3.2%. - Add 7.5% (Sec. 301) and 10% (Sec. 122). - Total: 20.7%. This is lower than the general "prepared food" (23.9%) and the cosmetic/other prep (35%).
🎯 4. 2104.20.50.00 —— Other Food Preparations (Sauces/Thickeners)
Applies to prepared sauces, thickeners, and similar food preparations not classified as soups.
| Item | Content |
|---|---|
| Base Tariff | 6.4% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 23.9% |
| Calculation Basis | CIF Value × 23.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | USITC:2104.20.50 → Sec. 301: 7.5% → Sec. 122: 10% |
📌 Explanation: - Base Tariff is 6.4%. - Add 7.5% (Sec. 301) and 10% (Sec. 122). - Total: 23.9%. This is the standard "high-risk" category for general sauces and condiments.
🛠️ Four. Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Essential Documentation Checklist
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Label/Ingredients | YES | Must clearly state "Soup," "Sauce," or "Preparation." Vague terms like "Food Mix" invite scrutiny. |
| ✅ Nutritional Facts Panel | YES | Helps customs distinguish between food (2106) and cosmetic/other (3304). |
| ✅ Formula/Composition Sheet | YES | Critical for determining if it's a soup (2104) or general prep (2106). |
| ✅ Commercial Invoice | YES | Must match the HS Code description exactly. |
| ✅ Certificate of Origin (CO) | YES | To confirm Chinese origin for surcharge assessment. |
| ✅ FDA Prior Notice | YES | Mandatory for all food imports to the US. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Soup is Soup, Sauce is Sauce, Cosmetic is Not Food!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Bouillon Cubes | 2104.10.00.60 (Soups) |
2106.90.38.00 (Higher risk of misclassification) |
| Soy Sauce/Hot Sauce | 2104.20.50.00 (Food Prep) |
3304.99 (Cosmetic/Other) → 35% Tax! |
| Face Mask (Food Ingredients) | 3304.99.50.00 |
2106.90.38.00 → Customs Rejection |
| Mixed Snack Bars | 2106.90.38.00 |
2104.20.50.00 → Wrong Tax Base |
✅ 3. Special Case Handling
| Situation | Advice |
|---|---|
| Hybrid Products (e.g., Dip Mix) | If it requires cooking to become soup, it may be 2106.90.38.00. If it is a ready-to-eat soup base, it is 2104.10.00.60. Provide usage instructions. |
| High-Value, Low-Weight Items | Avoid 2106.90.38.00 if possible due to the 13.1¢/kg specific duty. Check if 2104.20.50.00 (23.9%) is more favorable for light, high-value items. |
| Cosmetic Claims | If your food product makes cosmetic claims (e.g., "beauty soup"), it may be shifted to 3304.99.50.00 (35%). Avoid cosmetic language on food labels. |
🌍 Five. Global Market Comparison (2026 Outlook)
| Market | Recommended HS Code | Est. Duty (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 2104.10.00.60 / 2104.20.50.00 |
20.7% - 23.9% | FDA Prior Notice + Sec. 301/122 Surcharges |
| 🇪🇺 EU | 2106.90 |
~12% + VAT | CE Labeling + Traceability |
| 🇨🇳 China | 2106.90 |
~10% | CIQ Inspection |
| 🇯🇵 Japan | 2106.90 |
~5-10% | Food Sanitation Act Registration |
📌 Conclusion: - The US market is the most complex due to Section 301 (7.5-25%) and Section 122 (10%) surcharges. - Soup/Broth (
2104.10) is the most tax-efficient category at 20.7%. - General Preparations (2104.20) follow at 23.9%. - Avoid3304unless the product is truly non-food/cosmetic, as the 35% rate is punitive.
📌 Six. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying Soup Base as General Food Prep (2106)
👉 Consequence: Tax jumps from 20.7% to 23.9% or even 13.1¢/kg + 17.5%. Unnecessary cost increase.
❌ Mistake 2: Labeling Food Products with Cosmetic Claims
👉 Consequence: Customs reclassifies to 3304.99.50.00 → 35% Tax + Potential FDA/Customs penalty for misbranding.
❌ Mistake 3: Ignoring the Specific Duty in 2106.90.38.00
👉 Consequence: For lightweight, high-value foods, the 13.1¢/kg may seem low, but combined with 17.5%, it creates a complex calculation error in budgeting.
❌ Mistake 4: Using Generic Terms like "Food Mix" 👉 Consequence: Customs will select the highest possible tariff or hold the shipment for classification review (delay + storage fees).
✅ Correct Approach:
"Ready-to-eat Soup Base, Chicken Flavor, 500g Pack, For Immediate Consumption" →
2104.10.00.60"Soy Sauce, Fermented, 1L Bottle" →2104.20.50.00
🎯 Seven. Conclusion: Precision in Classification Saves Money
🎯 Remember the Golden Rules:
🔹 "Soup is Cheapest (20.7%), Sauce is Middle (23.9%), General is Expensive (17.5% + Specific), Cosmetic is Worst (35%)." 🔹 "Base Rate + Sec. 301 + Sec. 122 = Total Duty." 🔹 "Don't mix up Food and Cosmetic! 35% will hurt your margin."
📌 Pro Tip:
If your product is high-value and low-weight, consider if it can be classified under
2104.20.50.00(23.9%) instead of2106.90.38.00(13.1¢/kg + 17.5%). The ad valorem rate (23.9%) might be lower than the mixed rate depending on the price-per-kg.
📣 Immediate Action:
📞 Consult a licensed customs broker. 📄 Provide exact ingredient lists and usage instructions. 🚀 Apply for an Advance Ruling if your product falls in a gray area between
2104and2106.
✨ Professional Customs Clearance Starts with Accurate Classification! 💼 Every percentage point counts in global trade!
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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。