Other Wood Inlay
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4419909100 | 20.7% | CN | US | 官方文档 |
| 4419199000 | 13.2% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
商品图片
AI分析
🪵 Other Wood Inlay (Other Wooden Articles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand "Wood Inlay"?
"Other Wood Inlay" generally refers to small decorative wooden items, veneers, or wooden inserts that do not fall under specific categories like furniture, woodenware of a kind used for domestic purposes, or wooden parquet flooring. In international trade, these items are typically classified under Chapter 44 (Wood and articles of wood), specifically within the sub-heading 44.21 (Other articles of wood) or 44.19 (Tableware and kitchenware).
The key distinction lies in the specificity of the item: * Furniture/Structural Items: If the item is part of a larger wooden structure or furniture, it may not be "inlay." * Domestic Woodenware (4419): If the item is used for tableware or kitchenware (e.g., wooden spoons, cutting boards), it falls here. * Other Wooden Articles (4421/4420): If it is a decorative inlay, a small wooden craft, or a generic "other" wooden item not specified elsewhere, it usually falls under 4421.99 or 4420.90.
⚠️ Key Distinction Point:
- If the item is strictly for decorative inlay/veneer and not functional tableware → Go to 4421.99 or 4420.90.
- If the item is woodenware for domestic use (even if small) → Go to 4419.
- Misclassification can lead to massive tax differences (e.g., 13.2% vs. 38.3%).
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential HS Codes for "Other Wood Inlay," sorted by tax efficiency and classification logic.
| HS Code | Product Description | Summary / Matching Logic | Total Tax Rate |
|---|---|---|---|
4419.19.90.00 |
Tableware/Kitchenware, Wooden, Other | Lowest Tax Match. Material is wood; "Other" matches the generic nature. Fits if the inlay has any domestic/utility function. | 13.2% |
4419.90.91.00 |
Tableware/Kitchenware, Wooden, Other | Low Tax Match. Similar to above but a different sub-code. Explicitly matches "Wooden" and "Other." | 20.7% |
4420.90.80.00 |
Wooden Statuettes/Ornaments, Other | High Tax Match. Classified under "Wooden statuettes and other ornamental articles." Matches "Wood" and "Other." | 38.2% |
4421.91.98.80 |
Other Wood Articles (Veneers/Plywood) | Highest Tax Match. Core material is wood. Classified under "Other" remaining items. | 38.3% |
4421.99.98.80 |
Other Wood Articles, Other | Highest Tax Match. Exact semantic match: "Other wooden articles." | 38.3% |
🔍 Key Insight:
- The biggest tax savings come from Class 4419. If your "Wood Inlay" can be argued as a domestic utensil or kitchen-related item, you pay 13.2% instead of 38.3%.
- If it is purely decorative (ornamental), it likely falls under 4420 or 4421, leading to ~38% tax.
- Note on "122 Section Tariff": All codes above include a 10% additional tariff under Section 122 (Trade Remedy/Countervailing duties).
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4419.19.90.00 – Wooden Tableware/Kitchenware (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Section 301 Surtax | 0.0% (Exempt from major 301 list) |
| Section 122 Tariff | 10% (Countervailing/Trade remedy) |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ No (denied for Chinese origin under trade remedies) |
| Legal Basis Path | USITC:4419.19.90.00 → Section 122: 10% |
📌 Explanation:
- This is the most favorable classification if the product can be described as "woodenware" (e.g., wooden inlay tiles for kitchen counters, wooden decorative trivets).
- No 25% Section 301 tariff applies here, saving significant cost compared to other codes.
🎯 2. 4419.90.91.00 – Wooden Tableware/Kitchenware (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4419.90.91.00 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Slightly higher than4419.19.90.00due to the 7.5% Section 301 add-on.
- Still much cheaper than the 38%+ categories.
🎯 3. 4420.90.80.00 – Wooden Statuettes/Ornaments (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surtax | 25.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4420.90.80.00 → Section 301: 25% → Section 122: 10% |
📌 Warning:
- Classified as "ornamental articles." If your "inlay" is purely decorative (e.g., wall hangings, figurines), this is likely the correct code.
- High Tax Impact: 25% Section 301 tariff is fully applied.
🎯 4. 4421.99.98.80 & 4421.91.98.80 – Other Wooden Articles
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surtax | 25.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4421.xx.xx.xx → Section 301: 25% → Section 122: 10% |
📌 Note:
- These are "catch-all" categories for wooden items not specified elsewhere.
- If the product is a wooden inlay strip or decorative veneer not intended for tableware, this is the default fallback.
- Highest Tax Burden: Combine of base, 25% surtax, and 10% remedial duty.
🛠️ Part IV: Practical Customs Clearance Advice (Real-World Pitfall Avoidance)
✅ 1. Document Checklist (All Required)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (Wood type), Dimensions, Usage (Decorative vs. Domestic), Finish. |
| ✅ Product Photos (Clear) | ✔️ | Show the item in context. Is it a kitchen item? A wall decoration? A craft? |
| ✅ Commercial Invoice | ✔️ | Description must match HS code logic (e.g., "Wooden Kitchen Inlay" vs. "Wooden Decorative Inlay"). |
| ✅ Packing List | ✔️ | Detail weight and volume. |
| ✅ Material Certificate | ✔️ | Proof of wood species (if exotic, may trigger CITES or additional scrutiny). |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Define Use First, Classify Tax Second! ‘Kitchen’ Saves 25%!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Wooden Inlay for Countertops/Kitchen | Use 4419.19.90.00 (13.2%) | Declare as "Decorative Item" → 38.3% |
| Wooden Decorative Wall Plaque | Use 4420.90.80.00 (38.2%) | Declare as "Tableware" → Customs Seizure/Fine |
| General Wooden Craft/Inlay | Use 4421.99.98.80 (38.3%) | Use vague terms like "Wood Parts" → Delay |
| OEM Custom Inlay | Provide Client Design Drawings | Generic description → Risk of Misclassification |
⚠️ Critical Warning:
- Do NOT declare decorative items as "tableware" to save taxes. If customs inspect and find it’s not for food/drink use, you will face fraud penalties and back taxes.
- Do NOT declare tableware as "decorative." You will overpay taxes unnecessarily.
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Is the "Inlay" a Veneer Sheet? | Check if it’s for Laminates (4412) or Furniture (4420). If generic, 4421. |
| Is it Part of a Set? | If sold with a wooden box, declare the set as the primary item. |
| Origin Labeling | Must clearly state "Made in China" on product and package. Failure can lead to additional penalties. |
| Pre-Ruling (Advance Ruling) | Highly Recommended. For large shipments, apply for an Advance Ruling from US Customs (CBP) to lock in the 13.2% rate if applicable. |
🌍 Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4419.19.90.00 (if domestic) |
13.2% | None specific | High tax (38.3%) if decorative. Section 122 applies to all. |
| 🇨🇳 China | 4419.19.90.00 / 4421.99.98.80 |
5-15% | CCC (if applicable) | Lower base tariffs. No Section 301/122 for exports. |
| 🇪🇺 EU | 4421.99.98 (NTR) |
6.8% | FSC/PEFC (Sustainability) | No surtaxes. Strict FSC certification often required. |
| 🇬🇧 UK | 4421.99.98 |
6.8% | FSC/PEFC | Post-Brexit rules apply. Similar to EU. |
| 🇦🇺 Australia | 4421.99.98 |
5% | FSC | Low tariff. No major surtaxes. |
📌 Conclusion:
- USA is the most expensive market for wooden goods due to Section 301 and Section 122 tariffs.
- Strategy: If possible, redefine the product’s use as "domestic/tableware" to access the 13.2% rate. If it’s purely decorative, accept the 38.3% rate or consider alternative markets (EU/AU) for better margins.
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a "Decorative Wooden Inlay" as "Wooden Spoon" or "Cutting Board" to save tax.
👉 Consequence: Customs Audit & Fraud Penalties. CBP uses AI and physical inspections to detect misuse of 4419 codes for non-domestic items.
❌ Error 2: Ignoring Section 122 Tariff.
👉 Consequence: Even if you get the base rate right, missing the 10% Section 122 duty leads to short payments and seizure.
❌ Error 3: Vague Description "Wood Parts."
👉 Consequence: Customs Delay. CBP will request more info, holding your cargo for weeks, incurring demurrage fees.
❌ Error 4: Not Marking "Made in China."
👉 Consequence: Detention & Return. US law requires strict country-of-origin marking.
✅ Correct Practice:
"Wooden Kitchen Backsplash Inlay Tiles, 3x3 inch, Decorative Veneer for Countertop, FSC Certified, Made in China"
🎯 Part VII: Conclusion: Professional Declaration, Save Cost, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Use Determines Code: Kitchen (13.2%) vs. Decor (38.3%)!"
🔹 "Section 122 Adds 10% Everywhere!"
🔹 "Don’t Guess the HS Code, Get a Pre-Ruling!"
📌 Pro Tip:
If your "Wood Inlay" is not for domestic use, consider:
1. Product Redesign: Can it be marketed as a "Wooden Trivet" or "Kitchen Mat"? This moves it to 4419.
2. Pre-Ruling: Submit a Binding Ruling Request to US CBP with product photos and specs to get a legal determination on the 13.2% vs. 38.3% rate.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Product Photos + Request HS Code Pre-Ruling
🚀 Ensure Your Wood Inlay Cleares US Customs Smoothly, Compliantly, and Profitably!
✨ 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。