Portafilter
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8419815080 | 17.5% | CN | US | 官方文档 |
| 8419909580 | 39.0% | CN | US | 官方文档 |
商品图片
AI分析
☕ Portafilter (The Heart of Espresso Extraction)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know What a "Portafilter" Is?
The Portafilter is the handle-like device used in espresso machines that holds the ground coffee. In international trade, it is rarely classified as a standalone appliance but rather as a part of a machinery apparatus designed for the treatment of materials by temperature change.
Key Distinction in Classification: 1. The Portafilter Handle/Group Head Assembly: Often viewed as an integral part of the coffee maker/machinery. 2. Standalone Spare Parts: Specifically identified as "Parts of machinery for cooking or heating."
⚠️ Critical Classification Point:
- If it is sold as a spare part for industrial or commercial coffee equipment, it falls under Heading 8419.
- DO NOT classify it under Heading 8516 (Electrical instantaneous water heaters) or Heading 8422 (Dishwashing machines) unless it is part of a fully integrated, self-contained unit declared as such.
- The provided data explicitly points to 8419.81.50.80 (Cooking stoves/ranges/ovens) and 8419.90.95.80 (Parts thereof).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application Context | Key Characteristics |
|---|---|---|---|
8419.81.50.80 |
Machinery for making hot drinks or cooking/heating food: Cooking stoves, ranges, and ovens (Other) | Commercial Espresso Machines, Industrial Coffee Roasters, Large-scale Brewing Equipment | Includes the portafilter if declared as part of the main machinery unit for "making hot drinks." |
8419.90.95.80 |
Parts of machinery for treating materials by temperature change: Other parts | Spare Portafilters, Group Heads, Baskets, Handles (Sold Separately) | Specifically for parts only. This is the most accurate code for standalone portafilters sold as accessories/spares. |
🔍 Key Takeaway:
- Standalone Portafilter (spare part): Use8419.90.95.80.
- Integrated Machine (with portafilter attached): Use8419.81.50.80(or similar main machine code).
- The data provided only lists these two codes. Do not use codes outside this scope (e.g., kitchen utensils like 7323) if the item is specifically for industrial/commercial heating equipment.
💰 III. 2026 Latest Tariff Rate Details (Strictly Based on Provided Data)
✅ Note: The provided data contains tax details. Below is the exact extraction and explanation.
🎯 1. 8419.81.50.80 — Main Machinery for Making Hot Drinks/Cooking
| Item | Content |
|---|---|
| Tariff Detail | Base Tariff: 0.0%, Additional Tariff: 7.5% |
| Total Tax Rate | 7.5% |
| Tax Component Breakdown | - Base: 0% - Additional (likely Section 301 or similar trade measure): 7.5% |
| Applicability | Applies when the portafilter is part of a larger machine classified under "Cooking stoves, ranges and ovens" for making hot drinks. |
📌 Explanation:
- The base duty is 0%, making the primary cost driver the 7.5% additional tariff.
- This rate is significantly lower than typical manufacturing goods (often 10-25% base).
- This code is suitable if the product is declared as equipment rather than just a part.
🎯 2. 8419.90.95.80 — Parts of Temperature-Treatment Machinery
| Item | Content |
|---|---|
| Tariff Detail | Base Tariff: 4.0%, Additional Tariff: 25.0% |
| Total Tax Rate | 29.0% |
| Tax Component Breakdown | - Base: 4% - Additional (likely Section 301 or similar trade measure): 25% |
| Applicability | Applies to standalone portafilters, group heads, or spare parts sold separately for machinery in Heading 8419. |
📌 Explanation:
- This is the critical code for spare parts.
- The 25% additional tariff is the dominant cost factor.
- Total Cost Impact: 29% is a high tariff rate. Importers must carefully calculate if this is absorbed by the buyer or the seller.
- Legal Basis: This reflects the standard "Parts" classification under USITC/USCBP rules where parts of industrial heating equipment attract higher duties than the machinery itself in some contexts, or specifically targeted additional tariffs apply to Chinese-origin parts.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential for Clearance)
| Document | Must Provide? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Portafilter for Espresso Machine," material (e.g., Brass, Stainless Steel), dimensions, weight. |
| ✅ Commercial Invoice | ✔️ | Clearly declare: "Parts of Machinery for Heating/Cooking (HS 8419.90)". Avoid vague terms like "Coffee Accessory." |
| ✅ Packing List | ✔️ | Detail individual portafilters if sold in bulk. |
| ✅ Proof of Integration | ✔️ | If declaring as machine (8419.81.50.80), provide photos showing the portafilter attached to the espresso machine. |
| ✅ Origin Certificate | ✔️ | Required to determine eligibility for additional tariffs (e.g., US-China trade status). |
✅ 2. Declaration Tips (Critical!)
🔥 "Parts are 29%, Machines are 7.5%! Choose Wisely!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Spare Portafilter (sold separately) | 8419.90.95.80 (Parts) |
Misclassified as Machine | Overpayment (if machine code is cheaper) or Audit Risk (if part code is wrong) |
| Espresso Machine (with portafilter) | 8419.81.50.80 (Machine) |
Declared as Parts | Underpayment (7.5% vs 29%) → Penalties & Back Duties |
| Manual Dripper (non-electric, non-temperature control) | 8419 may NOT apply |
Using 8419 codes |
Rejection → Must use Kitchen Utensils (e.g., 7323) if not for "temperature treatment process" |
📌 Expert Note:
- A portafilter is used in a process involving heating water and extracting flavor. This fits "treatment of materials by a process involving a change of temperature."
- Therefore,8419is the correct heading. Do not use 7323 (Iron/Steel articles) unless it is a trivial component not essential to the heating function.
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Spare Parts | Declare as "Parts of Espresso Machine." Ensure the manufacturer is listed to avoid "Origin" disputes. |
| Luxury Brass Portafilters | Still classified under 8419.90.95.80 if functional as a spare part. Material (Brass vs. Steel) does not change the HS Code for functional parts. |
| Bundle Sale (Machine + 2 Portafilters) | Declare as One Machine under 8419.81.50.80. Do not split into "1 Machine + 2 Parts." This saves the 25% additional tariff on the parts. |
🌍 V. Global Market Comparison (Contextual Insight)
| Market | Typical HS Code for Portafilter | Estimated Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 8419.90.95.80 |
29.0% | High additional tariff on parts. Use 8419.81.50.80 if shipped as part of a machine. |
| 🇪🇺 EU | 8419.90 |
~0-2% | Generally lower duties on parts of machinery. No similar "Section 301" style tariffs. |
| 🇨🇳 China | 8419.90 |
0-10% | Depends on FTA status. Often lower for imports into China. |
| 🇬🇧 UK | 8419.90 |
~0-5% | Post-Brexit tariffs may vary; check UK Global Tariff. |
📌 Conclusion:
- USA is the most expensive market for portafilters due to the 29% rate on parts.
- Strategy: If exporting to the US, consider shipping portafilters inside the espresso machine package to benefit from the 7.5% rate on the whole machine.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring a standalone portafilter as "Coffee Accessory" or "Kitchen Tool" (e.g., 7323).
👉 Consequence: Customs may reclassify it as machinery part (8419), leading to 29% duty instead of a lower kitchen duty, plus potential fines for misdeclaration.
❌ Error 2: Splitting a machine shipment into "Machine" + "Spare Portafilters" to save costs.
👉 Consequence: The spare portafilters will be charged 29%, while the machine is 7.5%. Total cost increases significantly.
❌ Error 3: Ignoring the "Heating/Temperature Change" requirement.
👉 Consequence: If the portafilter is for a cold-brew system (no heat), it does not fit 8419. It might be classified under 8422 or 7323. Ensure the equipment is for hot treatment.
✅ Correct Declaration Example:
"Spare Portafilter, Stainless Steel, 58mm, for Commercial Espresso Machine, Function: Holds Ground Coffee for Hot Water Extraction"
HS Code:8419.90.95.80
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Key Takeaway:
🔹 "Parts = 29%, Whole Machine = 7.5%."
🔹 "If you can bundle it, bundle it!"
🔹 "Always declare the FUNCTION (Heating/Extraction), not just the Material (Metal)."
📌 Pro Tip:
- For high-volume spare parts imports to the US, consider Advance Rulings (R9xxxx) from CBP to confirm classification and tariff liability before shipment.
- If the portafilter is brass or stainless steel, ensure the description highlights its functional role in the heating process to justify 8419.
📣 Immediate Action:
📞 Consult your customs broker before shipping standalone portafilters to the US.
📦 Optimize packaging: Include portafilters with the machine to reduce tariff burden from 29% to 7.5%.
✨ Precision in Classification, Precision in Profit!
💼 Your supply chain efficiency starts with the right HS Code!
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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。