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Parts for Refrigerators and Freezers

CN → US
HS编码 关税税率 原产国 目的国 文档
8419903000 35.0% CN US 官方文档
8419909580 39.0% CN US 官方文档
8538908180 38.5% CN US 官方文档
8538906000 13.5% CN US 官方文档
8418998050 85.0% CN US 官方文档
8418998060 85.0% CN US 官方文档

商品图片

AI分析

🧊 Refrigerator & Freezer Parts (Refrigerating Equipment Components)


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

Refrigerators, freezers, and heat pumps are complex electromechanical systems. In international trade, "parts" are not a monolithic category. They are strictly divided based on material composition, specific function, and integration level. Misclassification often leads to severe tariff penalties, especially due to recent trade policies targeting steel, aluminum, and copper.

⚠️ Key Distinction Point:
- Plastic/Molded Parts (e.g., door liners, air ducts, trays) → Generally lower tax impact (0%).
- Metal Parts (Steel, Aluminum, Copper pipes, compressors casings) → Subject to additional 25% or even 50% tariffs.
- General Mechanical Parts (Unspecified) → Subject to standard additional tariffs (25%).


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

| HS Code | Product Description | Application Scenario | Material/Type | Tax Risk Level | |--------|--------------------------|------------------|----------------| | 8538.90.60.00 | Parts suitable for use solely or principally with apparatus of heading 8535, 8536, or 8537: Molded parts | Plastic components, insulation foam parts, control panel covers for electrical apparatus | Plastic/Molded | 🟢 Low (0%) | | 8538.90.81.80 | Parts suitable for use solely or principally with apparatus of heading 8535, 8536, or 8537: Other: Other: Other | Generic electrical components (relays, switches) not specifically molded | Electrical/Generic | 🟢 Low (0%) | | 8418.99.80.50 | Parts of Refrigerators/Freezers: Parts of combined refrigerator-freezers (separate external doors) & household type refrigerators | Housings, shelves, hinges, or general parts for home units | General/Mixed | 🟡 High (75%) | | 8418.99.80.60 | Parts of Refrigerators/Freezers: Other | General parts for industrial/commercial coolers or non-specified types | General/Mixed | 🟡 High (75%) |

🔍 Critical Reminder:
- 8418.99.80.50 & 8418.99.80.60: These codes carry a Total Tax of 75.0% due to the 25% Additional Tariff plus a 50% Additional Tariff for Steel, Aluminum, and Copper products.
- 8538.90.60.00: If your part is purely plastic/molded and fits electrical apparatus (8535-8537), it escapes the high metal tariffs.
- ⚠️ Warning: If you declare a steel shelf or copper coil as 8538.90.60.00 (Plastic Parts), Customs will reclassify it to 8418.99.80.xxxx, resulting in a 75% tax rate + penalties.


💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: 2025-11-10 onwards (Includes subsequent imports)

🎯 1. 8538.90.60.00 —— Molded Parts (Plastic/Non-Metal)

Item Content
Base Rate 0.0%
Additional Tariff 0.0%
Steel/Aluminum/Copper Surcharge N/A (Not applicable as these are molded/plastic parts)
Total Tax Rate 0.0%
Calculation CIF Value × 0% = $0
De Minimis Eligibility Yes (If applicable under current de minimis rules)
Legal Basis HTSUS:8538.90.60.00

📌 Explanation:
- This code captures molded parts for electrical apparatus (switches, boxes, etc.).
- Crucial: Ensure the part is NOT made of steel, aluminum, or copper. If it is, this code is invalid.

🎯 2. 8538.90.81.80 —— Other Parts for Electrical Apparatus

Item Content
Base Rate 0.0%
Additional Tariff 0.0%
Total Tax Rate 0.0%
Calculation CIF Value × 0% = $0

📌 Explanation:
- Covers generic electrical parts (e.g., relays, circuit breakers) for headings 8535-8537.
- Safe from the 25%/50% metal surcharges if not primarily metallic structural components.

🎯 3. 8418.99.80.50 & 8418.99.80.60 —— Refrigerator/Freezer Parts (Metal/General)

Item Content
Base Rate 0.0%
Additional Tariff (Section 301) +25.0%
Steel/Aluminum/Copper Surcharge +50.0%
Total Tax Rate 75.0%
Calculation CIF Value × 75%
De Minimis Eligibility No (High value risk)
Legal Basis HTSUS:8418.99.80.50 / 8418.99.80.60 + IEEPA/USITC Surcharges

📌 Explanation:
- Why 75%?
1. Base: 0% (for these specific subheadings).
2. Section 301: +25% (Standard Additional Tariff on Chinese goods).
3. Metal Surcharge: +50% (Specifically targets Steel, Aluminum, and Copper products).
- Scope: This applies to combined refrigerator-freezers (household type, separate doors) and other refrigerating parts.
- ⚠️ Risk: If you import stainless steel shelves, aluminum evaporators, or copper tubing under this code, the 50% metal surcharge is triggered. Even if the part is not 100% metal, if it is "principally" metal, this rule applies.


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

✅ 1. Preparation Checklist (Mandatory)

Document Required Explanation
Product Specifications ✔️ Must state Material Composition (e.g., "ABS Plastic Housing", "Stainless Steel Shelf").
Material Declaration Letter ✔️ Explicitly confirm if parts contain Steel, Aluminum, or Copper.
Product Photos (Clear) ✔️ Show joints, welds, and material texture to prove non-metallic nature (for 0% codes).
HS Code Justification Memo ✔️ Explain why 8538.90.60.00 (Plastic) vs 8418.99.80.50 (Refrigerator Part) is correct.
Commercial Invoice ✔️ Description must be precise: "Molded Plastic Door Liner, No Metal" vs "Stainless Steel Interior Shelf".

✅ 2. Declaration Tips (Key Mantra)

🔥 "Material Dictates Tax, Code Matches Function, Separate Lines Prevent Audit!"

Scenario Correct Declaration Wrong Practice
Plastic Door Bin 8538.90.60.00 Declare as 8418.99.80.50 → 75% Tax
Stainless Steel Shelf 8418.99.80.50 Declare as 8538.90.60.00Audit/Seizure
Copper Condenser Coil 8418.99.80.60 Declare as 8538.90.81.80Audit/Seizure
Plastic Air Duct (For Electrical) 8538.90.60.00 Declared generally as "Refrigerator Part" → 75% Tax

✅ 3. Special Handling

Situation Handling Advice
Mixed Shipments (Plastic + Metal) Split the Declaration! Do not combine plastic parts (0%) with metal parts (75%) on one line. Use separate HS Codes.
OEM Parts for Appliances If the part is specifically shaped for a fridge (e.g., a specific gasket), it may still fall under 8418.99. Check design specificity.
"Kit" Assemblies If a kit contains both plastic and metal parts, the Principal Purpose or Essential Character determines the code. Metal parts often dominate.
Origin Marking Ensure parts are properly marked as "Made in China" to trigger the correct surcharge rules transparently.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate Certification Notes
🇺🇸 USA 8538.90.60.00 (Plastic) 0% N/A 0%
🇺🇸 USA 8418.99.80.50 (Metal/General) 75% N/A Includes 25% + 50% Metal Surcharge
🇨🇳 China 8418.99 0-5% CCC (if electrical) Low import duty, no US-style surcharges
🇪🇺 EU 8418.99 0-4.5% CE + RoHS No additional tariffs on steel/aluminum from China
🇲🇽 Mexico 8418.99 0% (USMCA) NOM If produced in North America

📌 Conclusion:
- USA is the critical battleground due to the 75% effective tariff on metal fridge parts.
- Plastic/Molded parts (8538.90.60.00) are the only safe harbor for 0% duty under current US policy.
- China Origin is key: If parts are from Vietnam/Mexico, many surcharges may not apply.


📌 VI. Common Errors & Pitfall Guide (Blood-Tested Lessons)

Error 1: Declaring Stainless Steel Shelves as 8538.90.60.00 (Molded Parts)
👉 Consequence: Customs will reclassify to 8418.99.80.5075% Tax + Late Fees + Penalty.

Error 2: Combining Plastic Clips and Copper Tubes in one line item
👉 Consequence: The entire shipment may be audited. If the primary character is metal, the whole value could be taxed at 75%.

Error 3: Ignoring the 50% Steel/Aluminum/Copper Surcharge
👉 Consequence: Many importers forget this specific 50% layer on top of the 25%. Total 75% is often underestimated.

Correct Action:

"ABS Plastic Molded Door Bin, For Refrigerator, No Metal Content, Model XYZ"
Code: 8538.90.60.00
Tax: 0%


🎯 VII. Conclusion: Precision in Classification Saves Millions!

🎯 Remember the Mantra:

🔹 "Plastic is Free (0%), Metal is Expensive (75%)."
🔹 "Split Your Line Items: Plastic vs. Metal."
🔹 "Material Declaration is Your Best Friend."


📌 Pro Tip:
If your parts are 100% Plastic/Molded, aggressively pursue 8538.90.60.00.
If they contain Steel, Aluminum, or Copper, prepare for 8418.99.80.50/60 and budget for 75% tax.
Consider supply chain diversification (e.g., sourcing non-metal parts from non-China countries) to mitigate tariff risks.


📣 Immediate Action:

📞 Contact a Licensed Customs Broker + Provide Material Specs + Request Pre-Ruling if high value.
🚀 Avoid the 75% Trap by Classifying Correctly from Day One!


Professional Clearance Starts with Accurate Classification!
💼 Your Every Dollar of Duty is Worth Calculating!

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。