Iron Basket
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326200090 | 88.9% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7323940080 | 70.2% | CN | US | 官方文档 |
| 7323915020 | 15.3% | CN | US | 官方文档 |
| 9403999020 | 85.0% | CN | US | 官方文档 |
商品图片
AI分析
🧺 Iron Basket (铁丝篮)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand an "Iron Basket"?
An "Iron Basket" is a generic term often used in trade, but in international customs classification, it is not a single defined category. The HS Code depends entirely on three critical factors: 1. Material Composition (Pure Iron/Wire vs. Cast Iron vs. Stainless/Alloy). 2. Function/Use (Household/Kitchen vs. Industrial vs. General Utility). 3. Manufacturing Process (Welded wire frame vs. Cast vs. Woven).
In U.S. Customs and Border Protection (CBP) terms, misclassification can lead to massive duty disparities (from 15.3% to 88.9%). You must define your product precisely to avoid penalties and overpayment.
⚠️ Key Distinction:
- If it’s a welded wire frame for general storage → Likely 7326.
- If it’s a kitchen utensil (e.g., veggie strainer, colander) → Likely 7323.
- If it’s a furniture part or specific fixture → Likely 9403.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the five possible classifications for "Iron Baskets." Note that only one is likely correct for your specific product.
| HS Code | Product Description & Logic | Application Scenario | Total Tax Rate |
|---|---|---|---|
7326.20.00.90 |
Wire/Steel Articles: Iron wire baskets, classified as general wire/steel articles. Non-excluded category. | Industrial wire baskets, generic storage baskets made of welded wire, not specifically for kitchen use. | 88.9% |
7326.90.86.88 |
Other Made Articles of Iron/Steel: Iron baskets, classified as "other" fabricated iron items. | Generic iron baskets that don’t fit specific household or wire-article definitions. | 87.9% |
7323.94.00.80 |
Household/Kitchen Utensils: Iron baskets, intended for household/kitchen use. Fits "other iron articles." | Vegetable colanders, kitchen wire baskets, laundry baskets for home use. | 70.2% |
7323.91.50.20 |
Enamel/Cast Iron Household Items: Iron baskets, kitchen/household use, un-enamelled cast iron household articles. | Lowest tax option if it qualifies as un-enamelled cast iron kitchenware (e.g., specific cast iron racks). | 15.3% |
9403.99.90.20 |
Furniture Parts: Iron wire baskets, classified as "metal welded metal wire frames." | Basket-shaped furniture components, decorative wire frames used as furniture parts or shelving units. | 85.0% |
🔍 Critical Warning:
-7326(Wire Articles) carries the highest burden (88.9%) due to aggressive "Section 301" and "Section 232" tariffs.
-7323.91.50.20offers the lowest burden (15.3%) but requires strict proof of "Cast Iron" and "Household/Kitchen" use without enamel.
- "Iron Basket" is not a valid HTS description. You must use the specific legal text from the Harmonized Tariff Schedule.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (for subsequent imports)
🎯 1. 7326.20.00.90 — Wire or Steel Articles (General)
| Item | Detail |
|---|---|
| Base Duty | 3.9% (ad valorem) |
| Section 301 Surcharge | +25.0% (Additional Duty) |
| Section 232 Surcharge | +50.0% (Steel/Aluminum/Copper Products) |
| Total Tax Rate | 88.9% |
| Tax Calculation | CIF Value × 88.9% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Authority Path | USITC:7326.20.00.90 → FOOTNOTE:232.STEEL + IEEPA:9903.01.24 (301) |
📌 Explanation:
- This code is hit hard by both Section 301 (Trade Act) and Section 232 (National Security) tariffs.
- Total 88.9% makes this classification extremely costly. Only use if the product is definitively a "wire article" and cannot be classified as household goods.
🎯 2. 7326.90.86.88 — Other Made Articles of Iron/Steel
| Item | Detail |
|---|---|
| Base Duty | 2.9% |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge | +50.0% (Steel/Aluminum/Copper) |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Authority Path | USITC:7326.90.86.88 → FOOTNOTE:232.STEEL + IEEPA:9903.01.24 |
📌 Explanation:
- Similar to above, subject to the heavy 50% Section 232 steel tariff + 25% Section 301.
- Use only if the basket doesn’t fit the "wire article" definition but is clearly a fabricated steel item.
🎯 3. 7323.94.00.80 — Household/Kitchen Iron Articles
| Item | Detail |
|---|---|
| Base Duty | 2.7% |
| Section 301 Surcharge | +7.5% (Note: Lower 301 rate for some kitchenware) |
| Section 232 Surcharge | +50.0% (Steel/Aluminum/Copper) |
| Total Tax Rate | 70.2% |
| Tax Calculation | CIF Value × 70.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Authority Path | USITC:7323.94.00.80 → FOOTNOTE:232.STEEL + IEEPA:9903.01.24 |
📌 Explanation:
- Section 232 (50%) still applies because it is iron/steel.
- However, the Section 301 rate is reduced to 7.5% for certain kitchen articles, bringing the total down to 70.2% from ~88%.
🎯 4. 7323.91.50.20 — Un-enamelled Cast Iron Household Articles
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | 0.0% |
| Section 232 Surcharge | Not Listed/Exempt in this specific path (Assumed excluded or lower impact based on data) |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Eligible (based on provided data structure, though 15.3% is low) |
| Legal Authority Path | USITC:7323.91.50.20 → IEEPA:9903.01.24 (Note: 0% 301 applied here) |
📌 Explanation:
- This is the optimal classification IF eligible.
- 0% Section 301 surcharge significantly reduces cost.
- Requirement: Must be Cast Iron (not wire/welded steel) and Un-enamelled. If your "basket" is made of thin welded wire, this code is invalid. Misuse leads to severe penalties.
🎯 5. 9403.99.90.20 — Metal Welded Metal Wire Frames (Furniture Parts)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge | +50.0% (Steel/Aluminum/Copper) |
| Total Tax Rate | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Authority Path | USITC:9403.99.90.20 → FOOTNOTE:232.STEEL + IEEPA:9903.01.24 |
📌 Explanation:
- Base duty is 0%, but the 50% Section 232 + 25% Section 301 surcharges make it 85.0%.
- Use only if the basket is a part of furniture (e.g., a basket that is part of a shelving unit) and not a standalone product.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Document Checklist (Essential)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Cast Iron vs. Wire), Manufacturing Process (Welded/Cast), Usage (Kitchen/Industrial). |
| ✅ Photos (Internal & External) | ✔️ | Show welds, thickness, and any markings. Prove it’s not "wire" if claiming "Cast Iron." |
| ✅ Commercial Invoice | ✔️ | Describe as "Cast Iron Household Strainer, Un-enamelled" or "Welded Steel Wire Basket" – never just "Iron Basket." |
| ✅ Origin Certificate (CO) | ✔️ | To prove Chinese origin and apply (or avoid) specific surcharges. |
| ✅ Third-Party Test Report | ✔️ | If claiming Cast Iron, provide composition analysis to avoid reclassification. |
✅ 2. Declaration Tactics (Key Mantras)
🔥 “Material Defines Code, Usage Defines Rate, Wire vs. Cast is the Battle!”
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Welded Wire Basket (Industrial) | 7326.20.00.90 - "Steel Wire Basket" |
"Iron Basket" | 88.9% Duty |
| Kitchen Colander (Wire) | 7323.94.00.80 - "Iron Kitchen Strainer" |
"Wire Basket" | 70.2% Duty |
| Cast Iron Rack (Kitchen) | 7323.91.50.20 - "Un-enamelled Cast Iron Kitchenware" |
"Iron Basket" | 15.3% Duty ✅ |
| Furniture Part | 9403.99.90.20 - "Metal Wire Frame for Shelving" |
"Basket" | 85.0% Duty |
✅ 3. Special Cases & Risk Management
| Situation | Advice |
|---|---|
| Is it Wire or Cast? | Check the cross-section. Thin, bendable, welded joints = Wire (7326/7323). Thick, heavy, rough surface = Cast (7323.91). |
| Is it Kitchen Use? | If used for cleaning dishes, drying vegetables, or holding food → Kitchen. If used for garage tools, garden mulch, or industrial parts → General. |
| Is it Enamelled? | If coated with porcelain/enamel → Does not fit 7323.91.50.20 (Un-enamelled). Must use other codes. |
| De Minimis Risk | All these codes have high duties (>15%), so Section 321 (De Minimis) does not apply. Do not ship as LCL packages under $800 to avoid duties. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 7323.91.50.20 (Best Case) |
15.3% | Only if Cast Iron & Kitchen Use. |
| 🇺🇸 USA | 7326.20.00.90 (Worst Case) |
88.9% | Wire/Steel articles. |
| 🇨🇳 China | 7323.91.50.20 |
~5-8% | Import duty for foreign baskets. |
| 🇪🇺 EU | 7323.91.00 |
4-6% | Generally lower tariffs, no Section 232 equivalent. |
| 🇬🇧 UK | 7323.91.00 |
4-6% | Post-Brexit, similar to EU. |
📌 Conclusion:
- USA is the most hostile market for iron/steel baskets due to Section 232 (Steel) and Section 301 tariffs.
- Cost Savings Tip: If your product is Cast Iron, push for7323.91.50.20. If it is Welded Wire, try to argue Household Use (7323.94) to reduce the Section 301 rate from 25% to 7.5%.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling it "Iron Basket" on the invoice.
👉 Result: CBP will reclassify it to the highest duty code (7326 or 9403) based on their best judgment. 88.9% Duty.
❌ Error 2: Claiming 7323.91.50.20 for a wire basket.
👉 Result: Seizure or penalty. Wire is not Cast Iron. Reclassification + Fine.
❌ Error 3: Ignoring Section 232.
👉 Result: Many importers forget the 50% Steel Surcharge. Even "Kitchen" items are often subject to it. Total duty exceeds 70%.
❌ Error 4: Splitting shipments to use De Minimis.
👉 Result: Illegal for duties >15%. CBP flags repetitive low-value shipments from China. Account suspension.
✅ Correct Action:
"Un-enamelled Cast Iron Kitchen Rack, Model XYZ" (for
7323.91.50.20)
OR
"Welded Steel Wire Laundry Basket, Household Use" (for7323.94.00.80)
🎯 VII. Conclusion: Precision in Classification Saves Money
🎯 Remember the Mantra:
🔹 "Wire is 88%, Cast is 15%. Kitchen is 70%, Steel is 50%."
🔹 "Don't say 'Basket'. Say 'Cast Iron Kitchen Strainer' or 'Wire Storage Basket'."
🔹 "Check the Section 232 and 301 layers. They add 75%!"
📌 Pro Tip:
If your product is Stainless Steel or Aluminum, the Section 232 (Steel) tariff may not apply, potentially lowering the duty. Verify the Material Composition Certificate.
📣 Immediate Action:
📞 Contact your freight forwarder with a detailed product photo and material spec.
🚀 Apply for an Advance Ruling if the value is high. It’s cheaper than paying 88.9% duty and fighting it later.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Duty is a Point of Profit!
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。