Refrigerator Magnet
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6913903000 | 10.0% | CN | US | 官方文档 |
| 6913905000 | 23.5% | CN | US | 官方文档 |
| 8479899599 | 87.5% | CN | US | 官方文档 |
| 8477590100 | 38.1% | CN | US | 官方文档 |
| 8479896500 | 20.3% | CN | US | 官方文档 |
商品图片
AI分析
🧲 Refrigerator Magnets (Ceramic & Machinery)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition: What Exactly Is a "Refrigerator Magnet"?
Refrigerator magnets are not a single unified commodity in international trade. Their classification depends entirely on material, function, and production method. In the provided data, two distinct categories emerge:
- Ceramic Decorative Magnets: Finished consumer goods made of ceramic, used for decoration or advertising.
- Magnet Manufacturing Machinery: Industrial equipment used to produce these magnets.
⚠️ Key Distinction:
- If the item is a finished decorative object → It falls under Ceramic Goods (Chapter 69).
- If the item is a machine used to make the magnets → It falls under Machinery (Chapter 84).
- Do not confuse the product with its manufacturing equipment!
📦 2. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application Scenario | Material/Function |
|---|---|---|---|
6913.90.30.00 |
Ceramic refrigerator magnets, classified as ceramic decorations | Finished consumer product | ✅ Ceramic material |
6913.90.50.00 |
Ceramic decorative refrigerator magnets, fitting ceramic decoration category | Finished consumer product | ✅ Ceramic material |
8479.89.95.99 |
Refrigerator magnet making machine, classified as a mechanical appliance with independent function | Industrial production equipment | ❌ Machine/Mechanical |
8477.59.01.00 |
Refrigerator magnet making machine for molding, involving plastic or rubber processing | Industrial production equipment | ❌ Machine (Plastic/Rubber processing) |
8479.89.65.00 |
Refrigerator magnet making machine with self-contained electric motor, classified as other mechanical appliances with independent function | Industrial production equipment | ❌ Machine (Electric Motor) |
🔍 Critical Note:
- End-Product (Ceramic): Look at HS 6913. These are the actual magnets sold to consumers.
- Production Equipment (Machinery): Look at HS 8479 and HS 8477. These are used in factories to create the magnets.
- Never mix these categories in a single declaration if they are separate shipments.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply (based on provided data)
🎯 1. 6913.90.30.00 — Ceramic Refrigerator Magnets (Decorative)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| Section 301 Surcharge | 0% |
| Section 122 Tariff | +10% |
| Total Duty Rate | 10% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ Check local regulations (usually < $800 exempt, but verify) |
| Legal Basis Path | Base: 0% + Add-on: 0% + Section 122: 10% |
📌 Explanation:
- This is the lowest tax burden option for ceramic magnets.
- The 10% comes solely from the Section 122 Tariff.
- No additional Section 301 or base tariff applies here.
🎯 2. 6913.90.50.00 — Ceramic Decorative Refrigerator Magnets
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | +10% |
| Total Duty Rate | 23.5% |
| Tax Calculation | CIF Value × 23.5% |
| De Minimis Eligibility | ❌ Check local regulations |
| Legal Basis Path | Base: 6% + Section 301: 7.5% + Section 122: 10% |
📌 Note:
- This code incurs a significantly higher tax than6913.90.30.00.
- The 23.5% total is due to the combination of base tariff, Section 301 surcharge, and Section 122.
- Strategy: If your product is eligible for6913.90.30.00, always choose that code to save 13.5% in duties.
🎯 3. 8479.89.95.99 — Refrigerator Magnet Making Machine (General Mechanical Appliance)
| Item | Content |
|---|---|
| Base Duty Rate | 2.5% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | +10% |
| Steel/Aluminum/Copper Surcharge | +50% (if applicable) |
| Total Duty Rate | 87.5% (Standard) / 137.5% (If metals apply) |
| Tax Calculation | CIF Value × 87.5% (or 137.5%) |
| De Minimis Eligibility | ❌ Not Applicable (High value machinery) |
| Legal Basis Path | Base: 2.5% + Section 301: 25% + Section 122: 10% + Metal Surcharge: 50% |
📌 Critical Warning:
- This is an extremely high tax rate for industrial machinery.
- If the machine contains steel, aluminum, or copper components, an additional 50% is added, pushing the total to 137.5%!
- Only declare this if you are importing the MACHINE, not the magnets.
🎯 4. 8477.59.01.00 — Refrigerator Magnet Making Machine (Plastic/Rubber Processing)
| Item | Content |
|---|---|
| Base Duty Rate | 3.1% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | +10% |
| Total Duty Rate | 38.1% |
| Tax Calculation | CIF Value × 38.1% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | Base: 3.1% + Section 301: 25% + Section 122: 10% |
📌 Note:
- This code applies if the machine specifically processes plastic or rubber (e.g., molding the magnet body).
- Lower than the general mechanical appliance (87.5%) but still significant.
🎯 5. 8479.89.65.00 — Refrigerator Magnet Making Machine (With Self-Contained Electric Motor)
| Item | Content |
|---|---|
| Base Duty Rate | 2.8% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | +10% |
| Total Duty Rate | 20.3% |
| Tax Calculation | CIF Value × 20.3% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | Base: 2.8% + Section 301: 7.5% + Section 122: 10% |
📌 Note:
- This is the most favorable tax rate for machinery in the provided data.
- It applies specifically to machines with self-contained electric motors.
- Strategy: If importing machinery, ensure it fits this description to benefit from the 20.3% rate instead of 87.5%.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing the magnet (ceramic) OR the machine. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Refrigerator Magnet" or "Magnet Making Machine". |
| ✅ Packing List | ✔️ | Detail the quantity, weight, and value. |
| ✅ Material Declaration | ✔️ | For magnets: Confirm Ceramic material. For machines: Confirm Metal/Plastic composition. |
| ✅ Function Description | ✔️ | For magnets: "Decorative item". For machines: "Molding/Production equipment". |
| ✅ Manufacturer Info | ✔️ | Name and address of the producer. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Finished Goods = 6913; Machinery = 8479/8477; Check Metal Content!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Finished Ceramic Magnets | 6913.90.30.00 (10% tax) |
Misdeclare as machinery → 87.5%+ |
| Finished Ceramic Magnets | 6913.90.50.00 (23.5% tax) |
Use 6913.90.30.00 if eligible → Save 13.5% |
| Magnet Making Machine (General) | 8479.89.95.99 (87.5% tax) |
Fail to check metal content → Could be 137.5% |
| Magnet Making Machine (Plastic/Rubber) | 8477.59.01.00 (38.1% tax) |
Misdeclare as general machine → Higher tax |
| Magnet Making Machine (With Motor) | 8479.89.65.00 (20.3% tax) |
Misdeclare → 87.5% tax |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Shipment (Magnets + Machine) | Declare separately! Do not combine into one line item. Each requires its own HS Code and tax calculation. |
| OEM Custom Magnets | Provide design files and material specs. Ensure "Ceramic" is explicitly stated. |
| Machine with Steel Components | If using 8479.89.95.99, verify if steel/aluminum/copper content triggers the 50% surcharge. If so, consider if 8479.89.65.00 (20.3%) is more applicable. |
| De Minimis Claim | For finished magnets under $800 (Section 321), verify if tariffs still apply. Usually, Section 301 and Section 122 duties still apply even under de minimis. Do not assume exemption! |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Magnets) | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6913.90.30.00 |
10% | None | Best rate for ceramics. Avoid 6913.90.50.00 if possible. |
| 🇨🇳 China | 6913.90.30.00 |
~6% (Import) | CCC (if applicable) | Lower base duty. No Section 301/122 for imports into China from some partners. |
| 🇪🇺 EU | 6913.90.90 |
6.5% | CE (if applicable) | No Section 301/122. Standard EU tariff. |
| 🇬🇧 UK | 6913.90.90 |
6.5% | UKCA | Post-Brexit tariff similar to EU. |
📌 Conclusion:
- USA is the most complex market due to Section 122 and Section 301 surcharges.
- For Ceramic Magnets, always aim for6913.90.30.00to minimize tax to 10%.
- For Machinery, carefully select the HS Code based on function and components to avoid the 87.5% or 137.5% trap.
📌 6. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Refrigerator Magnet" as a single generic item without specifying material.
👉 Consequence: Customs may assign a default higher tax rate or request detailed classification.
❌ Mistake 2: Confusing finished magnets with magnet-making machines.
👉 Consequence:
- Declaring magnets as machinery → 87.5% tax (instead of 10%).
- Declaring machinery as magnets → 10% tax (but likely rejected for safety/regulatory reasons).
❌ Mistake 3: Ignoring the Section 122 Tariff.
👉 Consequence: Underestimating costs by 10% on all ceramic goods.
❌ Mistake 4: Not checking for steel/aluminum/copper in machinery.
👉 Consequence: Unpredicted 50% surcharge on top of 2.5% base + 25% Section 301.
✅ Correct Practice:
"Ceramic Refrigerator Magnet, Decorative, Model XYZ, HS Code 6913.90.30.00, Origin: China"
OR
"Refrigerator Magnet Making Machine, Electric Motor, Model ABC, HS Code 8479.89.65.00, Origin: China"
🎯 7. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mnemonic:
🔹 "Ceramic Magnet: 6913.90.30 = 10% Tax"
🔹 "Machine with Motor: 8479.89.65 = 20.3% Tax"
🔹 "Machine with Metal: 8479.89.95 = 87.5%+ Tax"
🔹 "Declare Correctly, Avoid the 87.5% Trap!"
📌 Pro Tip:
If you are importing finished ceramic magnets, ensure your invoice clearly states "Ceramic" and "Decorative" to qualify for 6913.90.30.00 (10% tax). Avoid the 6913.90.50.00 (23.5% tax) if possible.
For machinery, provide detailed technical specifications to justify the lower tax rate codes like 8479.89.65.00.
📣 Immediate Action:
📞 Contact your customs broker + Provide product photos + Verify HS Code classification
🚀 Ensure smooth clearance, avoid unexpected taxes, and maximize profit margins!
✨ Professional clearance starts with precise classification!
💼 Every cent of tax you save 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。