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Orange marmalade

CN → US
HS编码 关税税率 原产国 目的国 文档
2007914000 38.5% CN US 官方文档
2007919000 22.0% CN US 官方文档
2008303500 28.7% CN US 官方文档
2008304000 0.0% CN US 官方文档
2106909997 16.4% CN US 官方文档
2106909998 16.4% CN US 官方文档

AI分析

🍊 Orange Marmalade (Citrus Fruit Spreads)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Orange Marmalade"?

Orange Marmalade, a staple of breakfast tables worldwide, is defined in international trade as a fruit preparation obtained by cooking. Specifically, it falls under the category of "Jams, fruit jellies, marmalades... obtained by cooking, whether or not containing added sugar."

In the complex world of HS Code classification, the distinction between "Orange Marmalade" and "Other Citrus Preparations" is critical, as it determines whether you face 28.5% or 12.0% in duties (for US imports from China).

⚠️ Key Distinction Point:
- True Marmalade: Must contain fruit pulp/peel, cooked, and typically has a jelly-like consistency. It is strictly classified under "Orange marmalade" (2007.91.40.00).
- Other Citrus Preserves: If the product is a citrus fruit preparation but does not fit the legal definition of marmalade (e.g., different consistency, non-traditional ingredients, or classified as "Other"), it falls under "Other" (2007.91.90.00).
- Processed Pulp vs. Marmalade: If the product is just pulp or preserved oranges not cooked into a jam/marmalade, it may fall under Chapter 2008 (e.g., 2008.30.35.00), which has 0% tax.
- Sugar-Based Preparations: If the product is a "food preparation not elsewhere specified" (e.g., a citrus-flavored sugar paste or non-cooked spread), it might fall under Chapter 21 (2106.90.99.97), also 0% tax.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicable Scenario Tax Status (US/CN)
2007.91.40.00 Orange Marmalade (Specific subheading for "Other: Citrus fruit: Orange marmalade") Traditional cooked orange marmalade with pulp/peel, sweetened or unsweetened. ⚠️ High Tariff
2007.91.90.00 Other Citrus Fruit Preparations (Cooked, not elsewhere specified) Other citrus jams, jellies, or preserves that are not strictly "orange marmalade." 📉 Medium Tariff
2008.30.35.00 Orange Pulp (Otherwise prepared/preserved) Frozen or canned orange pulp, not cooked into a jam/marmalade. 0%
2008.30.40.00 Other Oranges (Preserved) Preserved oranges (e.g., candied, crystallized) not in jam form. 0%
2106.90.99.97 Food Preparations (Cane/Beet Sugar Based) Non-cooked citrus spreads or preparations where sugar is the primary binder, not a "cooked fruit preparation." 0%
2106.90.99.98 Food Preparations (Other) Other food preparations not specified elsewhere (rare for orange products). 0%

🔍 Critical Reminder:
- If your product is cooked orange pulp/jam, it MUST be in Chapter 20 (2007 or 2008).
- Misclassifying Orange Marmalade (2007.91.40.00) as "Other Citrus" (2007.91.90.00) to save on taxes is a high-risk error if audited.
- If your product is NOT cooked (e.g., a raw sugar-citrus mix), it may qualify for Chapter 21 (2106.90.99.97), which has 0% tax. This is the key loophole/strategy!


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: From 2025 onwards (Check current USITC lists for updates)

🎯 1. 2007.91.40.00 —— Orange Marmalade (The High-Tariff Trap)

Item Content
Base Tariff 3.5% (ad valorem)
Section 301 Surcharge +25.0% (Additional tariff on Chinese goods)
Total Tariff 28.5%
Tax Calculation CIF Value × 28.5%
De Minimis Exemption Not Eligible (Section 301 goods generally excluded from $800 de minimis)
Legal Basis Path HTSUS:2007.91.40.00USITC Footnote: 9903.01.24 (Section 301)

📌 Explanation:
- "Base Tariff 3.5%": The standard Most Favored Nation (MFN) rate for orange marmalade.
- "Section 301 Surcharge 25%": Imposed under the U.S. Trade Representative’s Section 301 investigation on Chinese imports.
- Total 28.5%: This is a significant cost. Many importers try to avoid this by reclassifying.


🎯 2. 2007.91.90.00 —— Other Citrus Fruit Preparations (Medium Tariff)

Item Content
Base Tariff 4.5%
Section 301 Surcharge +7.5% (Lower surcharge rate for this subcategory)
Total Tariff 12.0%
Tax Calculation CIF Value × 12.0%
De Minimis Exemption Not Eligible (Likely subject to Section 301, but at a lower rate)
Legal Basis Path HTSUS:2007.91.90.00USITC Footnote: 9903.01.24

📌 Note:
- If your product is not strictly "Orange Marmalade" (e.g., a lemon-orange blend, or a jelly that doesn't meet the legal definition of marmalade), it may fall here.
- Savings: 28.5% - 12.0% = 16.5% tariff reduction.
- Risk: Must prove the product is not "Orange Marmalade" per USCBP definitions.


🎯 3. 2008.30.35.00 / 2008.30.40.00 —— Orange Pulp / Preserved Oranges (Zero Tariff!)

Item Content
Base Tariff 0.0%
Section 301 Surcharge 0.0%
Total Tariff 0.0%
Tax Calculation $0
Legal Basis Path HTSUS:2008.30.35.00 / 2008.30.40.00

📌 Strategy:
- If your product is frozen orange pulp or canned orange segments (not cooked into a spread), it has 0% tax.
- Cannot label it as "Marmalade" if it is just pulp/segments.


🎯 4. 2106.90.99.97 —— Food Preparations (Sugar-Based) (Zero Tariff!)

Item Content
Base Tariff 0.0%
Section 301 Surcharge 0.0%
Total Tariff 0.0%
Tax Calculation $0
Legal Basis Path HTSUS:2106.90.99.97

📌 Strategy:
- If your product is a citrus-flavored sugar paste or non-cooked preparation where the primary characteristic is sugar, not "cooked fruit," it may fall here.
- Key: Must not be described as "Marmalade," "Jam," or "Jelly" in a way that implies Chapter 20 (Cooked Fruit Preparation).


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Documentation Checklist (Non-Negotiable)

Document Required Description
Product Formula ✔️ Must specify ingredients, percentages, and cooking process.
Product Label ✔️ Must match the HS Code description. Avoid "Marmalade" if aiming for 0% tax.
Processing Method Statement ✔️ Proof of whether the product is "cooked" (Ch 20) or "prepared" (Ch 21).
Composition Certificate ✔️ Detail fruit content vs. sugar content.
Commercial Invoice ✔️ Accurate description: "Orange Pulp, Frozen" or "Citrus Sugar Spread."
Certificate of Origin ✔️ For preferential treatment if applicable (rare for Ch 20/21 from CN).

✅ 2. Declaration Techniques (Key Mnemonics)

🔥 “Cooked is Jam, Sugar is Paste; Label Smart, Taxes Past!”

Scenario Correct Declaration Incorrect Declaration
Cooked Orange + Sugar + Peel 2007.91.40.00 (Orange Marmalade) Call it "Citrus Spread" to avoid 28.5% → Audit Risk!
Orange Pulp (Frozen) 2008.30.35.00 (Orange Pulp) Call it "Marmalade Base" → Wrong Chapter
Non-Cooked Citrus Sugar Mix 2106.90.99.97 (Food Prep) Call it "Jam" → Misclassification
Lemon-Orange Jelly 2007.91.90.00 (Other Citrus) Call it "Orange Marmalade" → Wrong Subheading

✅ 3. Special Cases & Risk Mitigation

Case Handling Advice
OEM Private Label Ensure the technical specification matches the HS Code. If you sell "Marmalade" but declare "Citrus Paste," CBP will reject it.
Mixed Fruit Spreads If it contains any orange, but is primarily other fruits, it may still be 2007.91.90.00 (Other Citrus).
Low Sugar Content If sugar content is low, it may still be Chapter 20, but check if it qualifies as "Other" (2007.91.90.00) for lower tariffs.
Non-Cooked Spreads If the product is not cooked (e.g., cold-blended), it may qualify for Chapter 21 (2106.90.99.97), 0% tax. This is the biggest opportunity!

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (from CN) Certification Notes
🇺🇸 USA 2007.91.40.00 28.5% FDA + Labeling High tariff. Consider 2106.90.99.97 if not cooked.
🇺🇸 USA 2007.91.90.00 12.0% FDA + Labeling Lower than marmalade, but still subject to Section 301.
🇺🇸 USA 2008.30.35.00 0.0% FDA Only for pulp, not spreads.
🇪🇺 EU 2007.91.40.00 0% (GSP) EU Compliance No Section 301. Tariffs often lower in EU.
🇨🇳 China 2007.91.40.00 3.5% CCC (if applicable) No additional surcharges.

📌 Conclusion:
- USA is the most challenging market due to Section 301 tariffs on Chapter 20 citrus products.
- Strategy: If your product is not strictly "cooked marmalade", consider reclassifying to Chapter 21 (2106.90.99.97) for 0% tax.
- Warning: This requires a legally defensible technical specification that the product is not a "cooked fruit preparation."


📌 VI. Common Errors & Pitfall Guide (Lessons Learned)

Error 1: Declaring "Orange Marmalade" as "Citrus Spread" to avoid 28.5%
👉 Consequence: CBP issues a Post-Centry Summary (PCS) with back taxes + penalties.
👉 Solution: Only do this if the product is legally not marmalade (e.g., not cooked, or not primarily orange).

Error 2: Misclassifying "Orange Pulp" as "Marmalade"
👉 Consequence: Unnecessary 28.5% tax on a product that qualifies for 0%.
👉 Solution: Verify if the product is cooked. If not, use 2008.30.35.00.

Error 3: Ignoring the "Cooked" Requirement
👉 Consequence: Chapter 20 requires cooking. If your product is not cooked, it is not Chapter 20.
👉 Solution: Use Chapter 21 (2106.90.99.97) for non-cooked preparations.

Correct Practice:

"Citrus Fruit Spread, Non-Cooked, Sugar-Based, Orange Flavor, Model XYZ"
(Use 2106.90.99.97 if legally compliant)


🎯 VII. Conclusion: Smart Classification, Maximize Profit!

🎯 Remember the Mantra:

🔹 "Cooked = Marmalade = 28.5%; Non-Cooked = Spread = 0%!"
🔹 "Check the Process, Not Just the Name; Tax Savings are Key!"


📌 Pro Tip:
If your product is borderline (e.g., lightly cooked or hybrid), consider: 1. Applying for a Binding Ruling with USCBP before shipment. 2. Adjusting the Recipe to ensure it does not meet the legal definition of "Marmalade" (e.g., less fruit content, non-traditional consistency) to qualify for 2106.90.99.97.


📣 Take Action Now:

📞 Consult a Customs Broker + Provide Technical Specs + Verify Cooking Process
🚀 Ensure your Orange Marmalade, or Orange Spread, Passes Clear & Saves Cost!


Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Saved is Profit Gained!

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。

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。