Iron or Steel Tableware and Kitchen Utensils
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7323999080 | 88.4% | CN | US | 官方文档 |
| 7323999030 | 88.4% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Iron or Steel Tableware and Kitchen Utensils
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Home Accessories
📌 I. Product Definition & Classification: What Exactly Are We Importing?
Iron or Steel Tableware and Kitchen Utensils refer to non-electrical household articles made primarily of iron or steel, used for serving, preparing, or storing food. Common examples include: - Tableware: Plates, bowls, forks, spoons, knives, serving dishes. - Kitchen Utensils: Tongs, spatulas, peelers, graters, colanders, salad spinners. - Homeware: Trivets, pot holders, kitchen scales (mechanical), spice racks.
⚠️ Critical Distinction:
- If the item is electric (e.g., electric kettles, blenders, toaster ovens), it falls under Chapter 85 (Electrical Machinery), NOT this category. - If the item is made of stainless steel but primarily for industrial use (e.g., large commercial mixing bowls for factories), it may fall under Chapter 7326 or 7323 depending on specifics. - Domestic/Household use is key for 7323. Other/General use often falls under 7326.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on your provided data, here are the three applicable HS Codes for Iron or Steel Tableware and Kitchen Utensils:
| HS Code | Product Description | Application Scenario | Classification Rationale |
|---|---|---|---|
7323.99.90.80 |
Iron or steel tableware, kitchen, or other household utensils; material & use fully match | Standard dining sets, cooking pots/pans, household kitchen tools | Direct Match: Clearly defined "tableware/household utensils" under 7323 |
7323.99.90.30 |
Iron or steel tableware, kitchen, or other household utensils; material & use fully consistent | Alternative sub-category for household iron/steel items | Direct Match: Same functional category as above, different sub-code |
7326.90.86.88 |
Other articles of iron or steel; meets household material attributes & catch-all classification | General-purpose steel articles not specifically listed in 7323 (e.g., decorative iron racks, non-standard utensils) | Catch-All: Used when item doesn't fit specific 7323 descriptions but is still iron/steel |
🔍 Key Reminder:
- 7323 is for specifically enumerated household items (tableware, kitchen utensils).
- 7326 is the residual category ("Other articles") for iron/steel goods not covered elsewhere.
- Misclassification Risk: Declaring a kitchen colander as "7326" instead of "7323" may trigger scrutiny, as 7323 is the more specific provision for kitchen tools.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Supplementary Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 onwards
🎯 1. 7323.99.90.80 & 7323.99.90.30 —— Iron/Steel Tableware & Kitchen Utensils (Direct Match)
| Item | Detail |
|---|---|
| Base Tariff Rate | 3.4% (ad valorem) |
| Section 301 Supplementary Tariff | +25.0% (from USITC Footnote) |
| Section 122 Tariff | +10.0% (Steel, Aluminum, Copper Products Add-on) |
| Additional Supplementary Tariff (Steel/Al/Cu) | +50.0% (Specific add-on for steel/aluminum/copper products) |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value × 88.4% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 3.4% → 301: 25% → 122: 10% → Steel/Add-on: 50% |
📌 Explanation:
- 3.4% is the standard Most Favored Nation (MFN) rate for 7323.
- 25% is the Section 301 tariff applied to Chinese goods in this category.
- 10% is the Section 122 tariff targeting steel/aluminum/copper products.
- 50% is an additional surcharge specifically for steel/aluminum/copper articles under certain provisions.
- Total: 3.4 + 25 + 10 + 50 = 88.4%. This is an extremely high tariff, making cost planning critical.
🎯 2. 7326.90.86.88 —— Other Iron/Steel Articles (Catch-All)
| Item | Detail |
|---|---|
| Base Tariff Rate | 2.9% (ad valorem) |
| Section 301 Supplementary Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Additional Supplementary Tariff (Steel/Al/Cu) | +50.0% |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 2.9% → 301: 25% → 122: 10% → Steel/Add-on: 50% |
📌 Note:
- The base rate is slightly lower (2.9% vs 3.4%) because 7326 is a residual category.
- However, the additional tariffs (25% + 10% + 50%) remain the same, resulting in a total of 87.9%.
- Savings: Only 0.5% difference in total tax compared to 7323 codes. Not worth the compliance risk to misclassify.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (e.g., 430 stainless steel, carbon steel), dimensions, weight |
| ✅ Product Photos (Clear & Detailed) | ✔️ | Show entire product, close-ups of seams/handles, and any branding |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Iron/Steel Tableware" or "Kitchen Utensils," not just "Steel Items" |
| ✅ Packing List | ✔️ | Itemized list with quantities, net/gross weights |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for verifying Chinese origin and applying correct tariffs |
| ✅ Third-Party Test Reports | ✔️ | FDA (for food contact), LFGB (if applicable), RoHS (if applicable) |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Be Specific, Not Generic! 'Steel Item' = Red Flag!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Standard Dinner Plate Set | "Iron Steel Tableware, Plate Set, Household Use" | "Steel Plates" | May be rejected for vague description |
| Kitchen Colander | "Steel Kitchen Utensil, Colander" | "Steel Filter" | Misclassification risk |
| Decorative Iron Rack | "Other Iron/Steel Article, Decorative Rack" | "Kitchen Utensil" | Incorrect HS Code (7326 vs 7323) |
| Electric Kettle | ❌ Do Not Use 7323 | "Steel Kettle" | Wrong Chapter (Should be 8516) |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Steel Handle + Plastic Body) | Declare based on essential character. If steel is dominant, still 7323/7326. Provide material breakdown. |
| Packaged as Gift Sets | Declare the entire set as one HS Code if primarily tableware. Do not split unless items are clearly different categories. |
| Custom/Non-Standard Items | Use 7326.90.86.88 with detailed description. Avoid forcing into 7323 if it doesn't fit. |
| High-Value Stainless Steel Ware | Ensure material is declared accurately. "Stainless Steel" is still "Iron/Steel" under 7323. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 7323.99.90.80 / 7323.99.90.30 |
88.4% | FDA (Food Contact) | Extremely High Tax due to 301, 122, and steel add-ons |
| 🇺🇸 United States | 7326.90.86.88 |
87.9% | FDA (if applicable) | Slightly lower, but same risk profile |
| 🇨🇳 China | 7323.99.90.80 |
10-15% (Import Duty) | CCC (if applicable) | Lower tax, but domestic competition high |
| 🇪🇺 European Union | 7323.99.90.80 |
10% (Standard) | FDA/LFGB (Food Safety) | No Section 301 or 122 tariffs |
| 🇬🇧 United Kingdom | 7323.99.90.80 |
10% | UKCA/Food Safety | Post-Brexit rates align with EU |
| 🇯🇵 Japan | 7323.99.90.80 |
3.9% | Food Safety Labeling | Low tariff, high quality standards |
📌 Conclusion:
- USA is the most challenging market for iron/steel tableware due to ~88% effective tariff.
- EU, UK, Japan offer significantly lower tariffs (~3-10%).
- Cost Mitigation Strategy: Consider sourcing from countries with Favorable Trade Agreements (e.g., Vietnam, Mexico) if eligible for exemptions.
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "Kitchen Items" without specifying material or use
👉 Consequence: Customs may reclassify, leading to 88.4% tax instead of potential lower rates if misclassified elsewhere.
❌ Error 2: Ignoring FDA Food Contact Compliance
👉 Consequence: Goods detained at port. FDA registration + product testing is mandatory.
❌ Error 3: Misclassifying Electric items as non-electric
👉 Consequence: Penalty for wrong HS Code. Electric items fall under Chapter 85, not 7323.
❌ Error 4: Assuming De Minimis ($800) exemption applies
👉 Consequence: Denied. Section 301 and 122 tariffs deny de minimis for Chinese origin goods in this category.
✅ Correct Practice:
"Steel Kitchen Utensil Set, Household Use, FDA Compliant, Made in China, HS 7323.99.90.80"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember This Mantra:
🔹 "88.4% is the US Price for Steel Tableware from China!"
🔹 "Be Specific: 'Tableware' vs 'Other Steel Item'!"
🔹 "FDA Compliance is Non-Negotiable!"
📌 Pro Tip:
If your iron/steel tableware is originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions or lower tariffs under USMCA or FTAs.
Action: Apply for Advance Ruling with CBP before shipment to confirm HS Code and tariff liability.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide product images + Request FDA compliance check
🚀 Avoid the 88.4% Tax Trap with Smart Planning!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every 1% of tariff saved is pure 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。