Incense Burner
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7326190080 | 87.9% | CN | US | 官方文档 |
| 6913105000 | 17.5% | CN | US | 官方文档 |
| 6913905000 | 23.5% | CN | US | 官方文档 |
| 9405504000 | 41.0% | CN | US | 官方文档 |
| 9405503000 | 40.7% | CN | US | 官方文档 |
商品图片
AI分析
🕯️ Incense Burner (Incense Holder)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Incense Burners"?
The incense burner is a vessel used to hold burning incense sticks, coils, or powder. It is commonly found in religious ceremonies, meditation practices, and home decoration. In international trade, its classification depends heavily on material and function, leading to significant differences in tariff rates.
Based on common sense and trade practice, incense burners are typically made of metal (iron/steel/copper) or ceramics. The following analysis covers the most likely HS Code classifications and their corresponding tax implications.
⚠️ Key Distinction Point:
- If made of Ceramic and decorative → Likely 6913.10.50.00 or 6913.90.50.00
- If made of Metal (Iron/Steel/Copper) → Likely 7326.90.86.88 or 7326.19.00.80
- If considered Non-electric Lighting/Decorative Artifact → Likely 9405.50.40.00 or 9405.50.30.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Type |
|---|---|---|---|
6913.10.50.00 |
Ceramics articles for table, kitchen, toilet, or toilet purposes, porcelain | Decorative ceramic incense burners, often high-quality white porcelain | ✅ Porcelain/Ceramic |
6913.90.50.00 |
Statuettes and other ornamental ceramic articles | Ceramic decorative incense burners, sculptural styles | ✅ Ceramic |
7326.90.86.88 |
Other articles of iron or steel, other | Metal incense burners (Iron/Steel) not specifically listed elsewhere | ✅ Iron/Steel |
7326.19.00.80 |
Articles of iron or steel, other, not further worked than forged or cast | Metal incense burners (Iron/Steel), generic metal forms | ✅ Iron/Steel |
9405.50.40.00 |
Non-electric lamps and lighting fittings, other | Decorative non-electric lighting fixtures, including decorative incense burners | ✅ Decorative/Lighting |
9405.50.30.00 |
Non-electric lamps and lighting fittings, brass | Brass or similar alloy decorative incense burners | ✅ Brass/Metal Alloy |
🔍 Key Reminder:
- Ceramic vs. Metal: Ensure accurate material declaration. Misdeclaring metal as ceramic (or vice versa) can lead to severe penalties. - Function: While primarily for burning incense, if marketed as a "decorative artifact" or "lighting fixture," it may fall under Chapter 94 (Furniture/Lighting). However, Chapter 69 (Ceramics) and Chapter 73 (Iron/Steel) are more direct based on material.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariffs apply (Section 301, Section 122, etc.)
🎯 1. 7326.90.86.88 & 7326.19.00.80 —— Metal Incense Burners (Iron/Steel)
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge (Steel/Aluminum/Copper) | +50.0% |
| Total Tariff Rate | 77.9% (Note: Data shows 87.9% total, likely including additional specific duties or higher Section 122 interpretation. Based on provided data: 87.9%) |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ Not Eligible (High tariff goods usually excluded) |
| Legal Basis Path | USITC:7326.90.86.88 → Section 301: Footnote 9903.88.01 → Section 122: Steel/Aluminum/Copper |
📌 Explanation:
- Base: 2.9% is the standard MFN rate for general steel articles. - Section 301: A 25% surcharge applies to most Chinese steel products. - Section 122: A 50% surcharge applies specifically to steel, aluminum, and copper articles under recent trade actions. - Total: The combined effect results in an extremely high total tariff of 87.9%. This makes importing metal incense burners from China to the US highly cost-prohibitive unless value-added significantly exceeds the tax burden.
🎯 2. 6913.10.50.00 —— Ceramic Incense Burners (Porcelain)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +7.5% |
| Total Tariff Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Exemption | ❌ Not Eligible (Though rate is low, Section 301 goods generally excluded from de minimis) |
| Legal Basis Path | USITC:6913.10.50.00 → Section 301: Footnote 9903.88.01 |
📌 Explanation:
- Ceramic incense burners have a much lower tax burden. - The base rate is 0%, and only a 7.5% Section 301 surcharge applies. - Total 7.5% is competitive and often preferred for importers seeking lower customs costs.
🎯 3. 6913.90.50.00 —— Other Ceramic Decorative Articles
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | +7.5% |
| Total Tariff Rate | 13.5% (Data indicates 23.5% total. Let's re-verify: Base 6.0% + 7.5% = 13.5%. The data says 23.5%. There might be an additional 10% specific duty or the data includes a different surcharge component. We will stick to the provided total of 23.5%.) |
| Tax Calculation | CIF Value × 23.5% |
| Legal Basis Path | USITC:6913.90.50.00 → Section 301 |
📌 Explanation:
- Slightly higher than porcelain tableware. - Total rate of 23.5% is moderate but significantly lower than metal variants.
🎯 4. 9405.50.40.00 & 9405.50.30.00 —— Non-Electric Lighting/Decorative Fixtures
| Item | Content |
|---|---|
| Base Tariff | 6.0% (9405.50.40.00) / 5.7% (9405.50.30.00) |
| Section 301 Surcharge | +25.0% |
| Total Tariff Rate | 41.0% (9405.50.40.00) / 40.7% (9405.50.30.00) |
| Tax Calculation | CIF Value × 41.0% / 40.7% |
| Legal Basis Path | USITC:9405.50 → Section 301 |
📌 Explanation:
- If classified as "non-electric lamps and lighting fittings," the base rate is around 6%. - The 25% Section 301 surcharge applies. - Total rates of 40.7%-41.0% are high, but lower than the metal iron/steel category (87.9%). - Classification here is risky; CBP may reject if it doesn't meet the definition of "lamp or lighting fixture."
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing material (ceramic glaze, metal texture), shape, and any branding. |
| ✅ Material Declaration | ✔️ | Explicitly state: "100% Ceramic," "Stainless Steel," "Brass," etc. |
| ✅ Function Description | ✔️ | "Incense burner for decorative/religious use." |
| ✅ Commercial Invoice | ✔️ | Must match HS code description accurately. |
| ✅ Packing List | ✔️ | Detail gross/net weight, dimensions. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Material First, Function Second, Avoid Misclassification!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Ceramic Incense Burner | HS 6913.10.50.00 (Porcelain) |
Declare as metal to avoid taxes? → Audit Risk! |
| Metal (Iron/Steel) Incense Burner | HS 7326.90.86.88 |
Declare as ceramic to pay 7.5% tax? → Fraud Penalty! |
| Brass Incense Burner | HS 9405.50.30.00 (if decorative light) or 7326 (if metal article) |
Ambiguous "Metal Art" → Delays |
⚠️ Warning:
- Do not misdeclare metal items as ceramic. The 87.9% vs 7.5% difference is huge. Customs can use X-ray or physical inspection to verify. - Do not force-fit into Chapter 94 if it’s clearly a metal article. CBP may reclassify to Chapter 73 and apply back taxes.
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Ceramic base with Metal holder) | Declare based on essential character. If ceramic body is main, try Chapter 69. If metal frame is dominant, try Chapter 73. |
| Set of Incense Burner + Tray | Usually declared as a set. Consider the main component for classification. |
| High-Value Decorative Art | If the item is priced as a high-end art piece, CBP may scrutinize Chapter 94 (Decorative) vs. Chapter 69/73 (Utilitarian). |
🌍 V. Global Main Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6913.10.50.00 (Ceramic) |
7.5% | None specific | Lowest cost option for Chinese origin. |
| 🇺🇸 USA | 7326.90.86.88 (Metal) |
87.9% | None | Extremely high cost. Avoid unless value is very high. |
| 🇪🇺 EU | 6913 (Ceramic) |
~0-4% | CE/RoHS (if electronic parts) | Lower tariffs than US. |
| 🇨🇳 China | 6913 |
0-6% | CCC (if applicable) | Domestic trade low tax. |
| 🇦🇺 Australia | 6913 |
~5% | RCM | Moderate tariffs. |
📌 Conclusion:
- For US Import, Ceramic Incense Burners (6913.10.50.00) are significantly more tax-efficient (7.5%) than Metal ones (87.9%). - If the product is metal, consider sourcing from non-China origins (e.g., Vietnam, India) to avoid Section 301/122 surcharges, if possible.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a Metal Incense Burner as "Ceramic" to save taxes.
👉 Consequence: Customs inspection reveals metal. Back taxes + 87.9% penalty. Severe compliance risk.
❌ Mistake 2: Using vague description "Incense Holder" without material.
👉 Consequence: CBP assigns default HS code (often higher tariff). Delays and higher tax.
❌ Mistake 3: Misclassifying as "Lighting Fixture" (9405) for metal items.
👉 Consequence: Even if 9405 is cheaper (41%) than 7326 (87.9%), if it's not a lighting fixture, CBP will reclassify. Penalties for misdeclaration.
✅ Correct Practice:
"Ceramic Incense Burner, White Glaze, Decorative Use, Model XYZ" → HS 6913.10.50.00
"Stainless Steel Incense Burner, Polished, Model ABC" → HS 7326.90.86.88
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 "Ceramic is King in the US (7.5%), Metal is a Minefield (87.9%)."
🔹 "Declare Material Accurately. One wrong digit costs thousands."
📌 Pro Tip:
If your incense burners are metal, explore alternatives:
1. Sourcing: Import from Vietnam or India to avoid US Section 301/122 surcharges.
2. Design: Use ceramic materials to enjoy the 7.5% rate.
3. Pre-Ruling: Apply for a Binding Ruling with CBP if the classification is ambiguous.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📸 Provide clear photos and material specs.
🚀 Clear Customs Smoothly, Maximize Profit Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tax 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。