Frozen strawberries with sugar
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2008800000 | 46.9% | CN | US | 官方文档 |
| 2008971040 | 40.6% | CN | US | 官方文档 |
| 2006009000 | 51.0% | CN | US | 官方文档 |
| 2006007000 | 43.0% | CN | US | 官方文档 |
| 2008800000 | 46.9% | CN | US | 官方文档 |
商品图片
AI分析
🍓 Frozen Strawberries with Sugar (Glazed)
🌐 HS Code Reference & Customs Clearance Guide | 2024 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Sugar-Frozen Strawberries"?
Sugar-Frozen Strawberries are processed strawberry fruits that have undergone a preservation process involving both sugar coating/glazing and freezing. In international trade, the specific processing method (frozen vs. sugared/preserved) drastically changes the HS Code and the resulting tax burden.
According to the provided data, there are two primary categories for this product: 1. Frozen + Sugar Added: Classified under Chapter 20, Heading 2008 ("Fruit... otherwise prepared or preserved"). 2. Sugared (Candied) + Frozen/Preserved: Classified under Chapter 20, Heading 2006 ("Fruit... preserved by sugar").
⚠️ Key Distinction Point: - If the primary preservation method is freezing with added sugar (glazed), it typically falls under 2008.80.00.00 or 2008.97.10.40. - If the primary characteristic is sugar preservation (candied/syrup-coated) regardless of freezing, it may fall under 2006.00.90.00 or 2006.00.70.00. - Note: The specific sub-code depends on whether the strawberry is considered a distinct variety or part of a mixture.
📦 II. HS Code Classification Details (2024 Latest Tariff Authority Mapping)
Based strictly on the provided <DATA>, here are the valid HS Codes and their corresponding tax implications.
| HS Code | Product Description Summary | Taxonomy Logic | Total Tax Rate |
|---|---|---|---|
2008.80.00.00 |
Sugar-Frozen Strawberries: Matches "Other fruit, n.e.s., prepared or preserved" specifically for frozen state with added sugar. | Fits "Added Sugar" + "Frozen Preservation". | 46.9% |
2008.97.10.40 |
Sugar-Frozen Strawberries: Classified as "Other mixtures" of plant parts, prepared and preserved. | Fits "Processed/Preserved Edible Plant Parts" → "Other Mixtures". | 40.6% |
2006.00.90.00 |
Sugared/Candied Strawberries: Fits "Fruit preserved by sugar" under the "Other" category. | Fits "Sugared Fruit" → "Other" (not specifically listed). | 51.0% |
2006.00.70.00 |
Sugared/Candied Strawberries: Fits "Fruit preserved by sugar" specifically for fruits in this form. | Fits "Sugared Fruit" → "Strawberries" (if specific sub-heading applies). | 43.0% |
🔍 Critical Reminder: -
2008.80.00.00vs2006.00.70.00: The difference lies in the primary preservation method. If the product is primarily frozen (ice-glazed),2008is often preferred. If it is primarily candied (high sugar content, shelf-stable or frozen secondary),2006applies. -2008.97.10.40offers a lower total tax rate (40.6%) compared to2008.80.00.00(46.9%), provided the product can be legitimately classified as an "Other Mixture" of preserved plant parts.
💰 III. 2024 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Status: Current Trade Restrictions Active
🎯 1. 2008.80.00.00 —— Sugar-Frozen Strawberries (Frozen + Added Sugar)
| Item | Detail |
|---|---|
| Base Duty Rate | 11.9% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff on Chinese Goods) |
| Section 122 Surcharge | +10.0% (Additional Tariff on Chinese Agricultural Products) |
| Total Effective Tax Rate | 46.9% |
| Calculation Basis | CIF Value × 46.9% |
| De Minimis Exemption? | ❌ NO (Denied under current trade policies) |
| Legal Basis Path | HTSUS:2008.80.00.00 → USITC:301_Trade_Remarks → Section_122_Authority |
📌 Explanation: - The 11.9% base rate applies to "Other fruit, n.e.s., prepared or preserved." - The +25% is the standard Section 301 tariff for goods from China. - The +10% is a specific surcharge often applied to agricultural products from China under Section 122 (or similar emergency provisions depending on the exact regulatory year cited). - Total: 46.9%. This is a high-cost entry point.
🎯 2. 2008.97.10.40 —— Sugar-Frozen Strawberries (Other Mixtures)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.6% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff on Chinese Goods) |
| Section 122 Surcharge | +10.0% (Additional Tariff on Chinese Agricultural Products) |
| Total Effective Tax Rate | 40.6% |
| Calculation Basis | CIF Value × 40.6% |
| De Minimis Exemption? | ❌ NO (Denied under current trade policies) |
| Legal Basis Path | HTSUS:2008.97.10.40 → USITC:301_Trade_Remarks → Section_122_Authority |
📌 Explanation: - The 5.6% base rate is lower because it falls under "Other" mixtures, which often have more favorable base rates than specific fruit categories. - Despite the lower base rate, the 25% + 10% surcharges remain mandatory for Chinese origin. - Total: 40.6%. This is the most cost-effective classification among the
2008options.
🎯 3. 2006.00.70.00 —— Sugared Strawberries (Sugared Fruit)
| Item | Detail |
|---|---|
| Base Duty Rate | 8.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff on Chinese Goods) |
| Section 122 Surcharge | +10.0% (Additional Tariff on Chinese Agricultural Products) |
| Total Effective Tax Rate | 43.0% |
| Calculation Basis | CIF Value × 43.0% |
| De Minimis Exemption? | ❌ NO (Denied under current trade policies) |
| Legal Basis Path | HTSUS:2006.00.70.00 → USITC:301_Trade_Remarks → Section_122_Authority |
📌 Explanation: - Base rate 8.0% applies to fruits preserved by sugar. - Total: 43.0%. Lower than
2008.80but higher than2008.97.
🎯 4. 2006.00.90.00 —— Sugared Strawberries (Other Sugared Fruit)
| Item | Detail |
|---|---|
| Base Duty Rate | 16.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff on Chinese Goods) |
| Section 122 Surcharge | +10.0% (Additional Tariff on Chinese Agricultural Products) |
| Total Effective Tax Rate | 51.0% |
| Calculation Basis | CIF Value × 51.0% |
| De Minimis Exemption? | ❌ NO (Denied under current trade policies) |
| Legal Basis Path | HTSUS:2006.00.90.00 → USITC:301_Trade_Remarks → Section_122_Authority |
📌 Explanation: - Base rate 16.0% is the highest base rate in the dataset, applying to "Other" preserved fruits not specifically listed. - Total: 51.0%. This is the most expensive classification. Avoid unless no other classification fits.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Strawberries," "Sugar Content %," "Freezing Method," "Glaze Type." |
| ✅ Commercial Invoice | ✔️ | Must describe goods as "Frozen Strawberries with Sugar" or "Sugared Strawberries." Avoid vague terms like "Fruit Candy." |
| ✅ Certificate of Origin (CO) | ✔️ | Crucial for determining origin. If not China, surcharges may not apply. |
| ✅ Processing Description | ✔️ | Explain if sugar is added before freezing (glazed) or if the product is candied then frozen. This determines 2008 vs 2006. |
| ✅ Labeling | ✔️ | Must comply with FDA labeling for "Beverage Base" or "Frozen Dessert" if applicable, but primarily for HS classification. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “Frozen+Sugar=2008, Sugared+Shelf=2006. Pick Lower Base, Watch Surtaxes!”
| Scenario | Correct HS Code | Tax Rate | Why? |
|---|---|---|---|
| Ice-glazed frozen strawberries (Mainly frozen) | 2008.80.00.00 |
46.9% | Standard frozen fruit category. |
| Candied/Syrup-covered strawberries (Mainly sugared) | 2006.00.70.00 |
43.0% | Specific sugared fruit category. |
| "Other" mixture of preserved plant parts | 2008.97.10.40 |
40.6% ✅ BEST | If product structure allows "Other Mixture" classification, this saves 6.3% vs 2008.80. |
| Generic preserved fruit (No specific fit) | 2006.00.90.00 |
51.0% ❌ AVOID | Highest base rate. Only use if nothing else fits. |
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| OEM/Private Label | Provide formula/sugar ratio. High sugar content (>20%) may push towards 2006. |
| Organic Certification | Doesn't change HS Code, but may help with marketing. Still subject to full tariffs. |
| Origin Shift | If strawberries are sourced from Vietnam, Chile, or Mexico, Section 122/301 surcharges may be 0% or reduced. Verify CO. |
| De Minimis (Section 321) | ❌ Not Applicable. Agricultural products from China generally do not qualify for de minimis entry under current restrictions. |
🌍 V. Global Market Comparison (2024 Snapshot)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Key Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 2008.97.10.40 |
40.6% | FDA Registration + Prior Notice | Highest base + surcharges. |
| 🇨🇳 China (Export) | Any of the above | 0% (Export Duty) | Quality Inspection | China usually has 0% export duty on fruits. |
| 🇪🇺 EU | 2008.80 |
Varies (Often 0-9%) | Maximum Residue Limits (MRLs) | EU has different tariff schedules; no Section 301. |
| 🇬🇧 UK | 2008.80 |
Varies | GB Customs Declaration | Post-Brexit rules apply. |
| 🇯🇵 Japan | 2008.80 |
Varies | Food Sanitation Law | Strict pesticide residue limits. |
📌 Conclusion: - The USA is the most expensive market due to the 35% total surcharge (25% + 10%). - Strategy: If shipping to the US, aim for
2008.97.10.40(40.6%) if legally defensible. - If shipping to EU/Asia, tariffs are significantly lower, so HS Code precision is less critical for cost, but critical for compliance.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Misclassifying "Sugared Frozen Strawberries" as "Fresh Strawberries" (0810.10.00.00).
👉 Consequence: Customs Seizure + Fine. Frozen/sugared is NOT fresh. Tax evasion attempt.
❌ Error 2: Using 2006.00.90.00 when 2006.00.70.00 is applicable.
👉 Consequence: Overpaying 8% on the base rate (Total difference: ~8% on CIF).
❌ Error 3: Ignoring the Section 122 (10%) surcharge. 👉 Consequence: Under-declaring taxes. Audits reveal missing 10%, leading to back-taxes + interest.
❌ Error 4: Declaring "Fruit Salad" for pure strawberries. 👉 Consequence: Misclassification. "Fruit Salad" has its own HS code. If it's 100% strawberries, it must be classified as strawberries.
✅ Correct Declaration Phrase:
"Frozen Strawberries, Glazed with Sugar, Processed, Origin: China"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Rules:
🔹 "Frozen = 2008, Sugared = 2006." 🔹 "Check the Base Rate: 5.6% beats 16% every time." 🔹 "Surtaxes are mandatory: +35% for China to US." 🔹 "Total Tax = Base + 25% + 10%."
📌 Pro Tip:
If your product can be argued as an "Other Mixture of Preserved Plant Parts", use
2008.97.10.40for the lowest total tax (40.6%) on frozen/sugared strawberries entering the US. Always consult a licensed customs broker for a Pre-Ruling to ensure your product fits this specific sub-heading legally.
📣 Immediate Action:
📞 Contact a Customs Broker
📄 Provide Product Formula & Photos
🚀 Apply for HS Code Pre-Ruling
💡 Save up to 6.3% on total duties by choosing the right code!
✨ Professional Clearance Starts with Precise Classification! 💼 Every cent in tax is a cent lost. Classify wisely.
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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。