Lawnmower
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8432800010 | 35.0% | CN | US | 官方文档 |
| 8433110010 | 17.5% | CN | US | 官方文档 |
| 8433190050 | 17.5% | CN | US | 官方文档 |
| 8432800080 | 35.0% | CN | US | 官方文档 |
| 8433901090 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🚜🌿 Lawnmowers: The Ultimate HS Code Classification & Tariff Guide (2026 Edition)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand “Lawnmowers”?
Lawnmowers are essential mechanical devices for maintaining grass in sports fields, parks, gardens, and residential areas. In international trade, they are strictly categorized based on their driving mechanism, specific application, and structural form.
Two Main Categories: 1. Agricultural/Forestry Machinery (Chapter 84, Heading 8432/8433): Machines specifically designed for cutting grass or related landscaping tasks. 2. Parts & Accessories (Chapter 84, Heading 8433.90): Replaceable components such as blades, motors, or decks.
⚠️ Key Distinction Point:
- If the machine is a drag-type seeder/aerator with a mowing function (often classified under field cultivation machinery) →归入 8432.80.
- If it is a dedicated powered mower (hand-push, ride-on, or reel mower) →归入 8433.11 or 8433.19.
- If it is a generic accessory/part not specifically listed →归入 8433.90 (Fallback logic).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Driving Logic |
|---|---|---|---|
8432.80.00.10 |
Sports Field Mower (Drag-type logic) | Sports fields; matches logic of drag seeders, aerators, or weeders | ✅ Drag-type / Cultivation Logic |
8432.80.00.80 |
Sports Field Machinery (Generic Metal Structure) | Sports fields; general metal mechanical structures for field maintenance | ✅ Metal Structure / General Field Use |
8433.11.00.10 |
Powered Lawnmower (Sports Field Specific) | Sports fields; inferred as powered mower based on form | ✅ Powered / Specific Field Use |
8433.19.00.50 |
Other Powered Lawnmowers (Lawn/Park/Stadium) | Lawns, parks, stadiums; standard powered mowers | ✅ Powered / Standard Landscaping |
8433.90.10.90 |
Lawnmower Parts (Fallback Category) | Any part/attachment not listed elsewhere | ✅ Parts / Accessory |
🔍 Critical Reminder:
- Do not mix "Field Cultivation" (8432) with "Landscaping" (8433) arbitrarily.
-8432is typically for agricultural/forestry cultivation (e.g., drag equipment, aerators) even if they have mowing functions.
-8433is strictly for grass-cutting machinery.
- If the product is a part (blade, deck), it must go to8433.90unless it’s a complete machine.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Enforcement)
🎯 1. 8432.80.00.10 & 8432.80.00.80 —— Sports Field Machinery / Drag-Type Mowers
These codes fall under Chapter 84 (Machinery for Agriculture, Forestry, etc.) and are subject to stricter trade restrictions.
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (High-risk category) |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: IEEPA → USITC: 8432.80 |
📌 Explanation:
- The 25% Section 301 tariff applies to many machinery items from China.
- The 10% Section 122 tariff is an additional surcharge under the International Emergency Economic Powers Act (IEEPA), targeting specific Chinese imports.
- Total 35% is significantly higher than standard landscaping equipment due to the "Agricultural/Forestry Machinery" classification logic.
🎯 2. 8433.11.00.10 & 8433.19.00.50 —— Powered Lawnmowers (Dedicated)
These are the most common classifications for standard commercial and residential lawn mowers.
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Effective Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.88.02 (or similar 7.5% listing) → Section 122 → USITC: 8433.1x |
📌 Explanation:
- The 7.5% Section 301 tariff applies to specific "Garden Tools" or "Powered Lawnmowers" depending on the exact subheading.
- The 10% Section 122 tariff still applies.
- Total 17.5% is half the cost of the8432category. This is why accurate classification is critical!
🎯 3. 8433.90.10.90 —— Lawnmower Parts & Accessories
Parts are often classified under the same tariff logic as the machine, but sometimes face different lists. Here, it follows the 8432 logic due to fallback rules.
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301 → Section 122 → USITC: 8433.90 |
📌 Warning:
- Even though it’s a "Part," if it falls under the 8433.90 bucket that is subject to the 301 list for machinery parts, the rate jumps to 35%.
- Always check if the specific part has a lower 301 rate (e.g., some tools parts are 7.5%). Note: The provided data shows 35% for this specific part code.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Power source (Gas/Electric), Cutting Width, Drive Type (Reel/Cylinder/Horizontal Axis). |
| ✅ Product Photos | ✔️ | Clear shots of the machine, engine, blade, and any "Drag-type" mechanisms. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Lawnmower for Sports Field" or "Lawnmower for Residential Use". |
| ✅ Origin Certificate (CO) | ✔️ | To prove China origin (triggers tariffs) or preferential origin if applicable. |
| ✅ Parts List (if shipping separately) | ✔️ | If shipping blades/decks, list them separately to avoid being classified as a machine. |
✅ 2. Classification Strategy (Golden Rules)
🔥 “Sport Field Drag = 35%; Dedicated Mower = 17.5%; Parts = 35%!”
| Scenario | Correct HS Code | Wrong Code | Tax Impact |
|---|---|---|---|
| Machine used on sports fields with seeding/aerating function | 8432.80.00.10 |
8433.19 |
Pay 35% instead of 17.5% → Extra 17.5% cost! |
| Standard Powered Lawnmower (Park/Stadium) | 8433.19.00.50 |
8432.80 |
Pay 17.5% instead of 35% → Save 17.5%! |
| Power Mower (Hand-push) | 8433.11.00.10 |
8432.80 |
Pay 17.5% instead of 35% → Save 17.5%! |
| Blade or Deck (Part) | 8433.90.10.90 |
8432.80 |
Rate is similar (35%), but ensure it’s not declared as a whole machine. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Machine (Mower + Seeder) | If the primary function is mowing, try to argue for 8433. If it’s a drag seeder with a cutter, it will likely be 8432 (35%). |
| Electric vs. Gas | Both are considered "Powered." Electric mowers still fall under 8433.11 or 8433.19. Do not confuse with electrical appliances (8509). |
| Accessories Shipped with Machine | If a mower is shipped with extra blades or a mulching kit, declare as one unit under the mower HS code. Do not split. |
| Used Lawnmowers | Generally classified under the same HS codes. Ensure they are clean and free of soil to avoid agricultural inspection delays. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8433.19.00.50 |
17.5% (Total) | CARB (EPA) for Gas; UL for Electric | 35% if misclassified as 8432. |
| 🇨🇳 China | 8433.19 |
0% (Import Duty) | CCC (if electric) | No additional surcharges. |
| 🇪🇺 EU | 8433.19 |
0% (Most WTs) | CE + Noise Emissions | No Section 301/122 equivalents. |
| 🇬🇧 UK | 8433.19 |
0% - 4.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- The USA has the most complex tariff structure for lawn mowers due to Section 301 and Section 122.
- Misclassification between 8432 and 8433 can double your tax burden (17.5% vs. 35%).
- Always emphasize "Powered Lawnmower" in the description to support8433classification over8432.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Calling a "Sports Field Mower" a "Garden Tool" to avoid 8432 classification.
👉 Consequence: CBP (Customs) may classify it as 8432.80 based on "use in sports fields" (field cultivation logic), leading to 35% tax.
👉 Solution: Provide proof of function (mowing only, not seeding/aerating) to support 8433.
❌ Mistake 2: Declaring a complete mower as "Parts" to avoid machinery tariffs.
👉 Consequence: Customs will seize the shipment for undervaluation/wrong classification. Fines apply.
👉 Solution: Declare as a complete machine under 8433.19.
❌ Mistake 3: Ignoring Section 122 (10%) in tariff calculations.
👉 Consequence: Budgeting for only 25% (Section 301) leads to unexpected cash flow issues.
👉 Solution: Always add 10% for Section 122 to your cost model for China-origin goods.
✅ Correct Declaration Example:
"Power Lawnmower, Electric, 21-inch Cutting Width, for Residential Lawn Care, Model LM-2000, UL Listed."
(Supports8433.11.00.10or8433.19.00.50→ 17.5% Tax)
🎯 VII. Conclusion: Precision Classification Saves 17.5%
🎯 Remember the Golden Rule:
🔹 "Dedicated Mower = 8433 (17.5%) | Drag/Cultivation Machine = 8432 (35%) | Parts = 8433.90 (35%)"
🔹 "17.5% vs 35% is a HUGE difference! Don't let classification errors kill your profit margin."
📌 Pro Tip:
If your lawn mowers are originating from Vietnam or Mexico, you may qualify for Section 301/122 exemptions or lower tariffs under USMCA or other FTAs.
Recommendation: Apply for an Advance Ruling (CBP Ruling) before shipping large volumes to confirm the correct HS Code and tax rate.
📣 Take Action Now:
📞 Consult a licensed customs broker.
📄 Provide detailed product specs and photos.
🚀 Optimize your supply chain, classify correctly, and maximize your profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point counts in international trade!
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。