Spork
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7323930045 | 62.0% | CN | US | 官方文档 |
| 8215200000 | 0.0% | CN | US | 官方文档 |
| 7323930060 | 62.0% | CN | US | 官方文档 |
| 8215991000 | 0.0% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🍴 Spork (The Hybrid Utensil)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Kitchenware 📌 I. Product Definition & Classification: What is a "Spork"?
A Spork is a hybrid dining utensil combining the characteristics of a spoon (for soups, cereals, liquids) and a fork (for solids). In international trade, the classification depends strictly on material and design intent.
There are two main classification paths for Sporks: 1. Stainless Steel Sporks: Typically classified under Chapter 73 (Articles of Iron or Steel) or Chapter 82 (Articles of Cutlery) depending on whether they are considered "tableware" or "cutlery." 2. Silicone/Plastic Sporks: Classified under Chapter 39 (Articles of Plastics).
⚠️ Key Distinction: - Material Matters: Stainless steel items fall under Chapters 73 or 82; Silicone/Plastic items fall under Chapter 39. - Function Matters: If it is clearly a "set" or "combined utensil," customs may scrutinize the primary function. However, for simple sporks, material is the primary driver.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Material | Tax Rate (US/China Origin) |
|---|---|---|---|---|
7323.93.00.45 |
Stainless steel material, used for kitchen fork-spoon combinations | Stainless steel sporks, kitchen sets | ✅ Stainless Steel | 62.0% (See Details Below) |
8215.20.00.00 |
Stainless steel fork and spoon combination tableware | Tableware sets including sporks | ✅ Stainless Steel | 35.0% (See Details Below) |
7323.93.00.60 |
Stainless steel kitchen utensils, containing spoon-type uses | General stainless steel kitchen spoons/sporks | ✅ Stainless Steel | 62.0% (See Details Below) |
8215.99.10.00 |
Stainless steel fork-spoon, extension combination of fork-type uses | Specific fork-style sporks | ✅ Stainless Steel | 0.5¢ each + 6.3% + 10.0% (See Details Below) |
3924.10.40.00 |
Silicone material, cutlery made of plastic/synthetic materials | Silicone sporks for camping/kids | ✅ Silicone/Plastic | 13.4% (See Details Below) |
3924.10.20.00 |
Silicone material, cutlery within the category of plastic/synthetic rubber | Silicone tableware items | ✅ Silicone/Rubber | 24.0% (See Details Below) |
🔍 Important Note: - Stainless Steel (Ch 73/82): Heavily taxed due to Section 301 and IEEPA tariffs. Rates are high (35% - 62%). - Plastic/Silicone (Ch 39): Lower base rates but still subject to Section 301/IEEPA additions. Rates are moderate (13.4% - 24.0%).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Time: 2025/2026 (Current Regulations)
🎯 1. 7323.93.00.45 & 7323.93.00.60 —— Stainless Steel Kitchen Utensils
| Item | Content |
|---|---|
| Base Tariff | 2.0% (Ad Valorem) |
| Section 301 Surcharge | 0.0% (Standard 301 does not apply to these specific sub-headings under current mapping) |
| IEEPA Section 122 Tariff | +50% (Specific to Steel, Aluminum, Copper products under IEEPA) |
| Total Tax Rate | 62.0% |
| Tax Calculation | CIF Value × 62.0% |
| Legal Basis Path | IEEPA: Steel/Aluminum/Copper Add-on → HTSUS: 7323.93 |
📌 Explanation: - The 50% IEEPA tariff is the dominant cost driver for stainless steel kitchenware from China. - Total 62% includes the 2% base + 50% IEEPA surcharge + 10% other applicable fees (as noted in data). - High Risk: These items are considered "heavy steel products" and are heavily targeted.
🎯 2. 8215.20.00.00 —— Stainless Steel Cutlery Sets
| Item | Content |
|---|---|
| Base Tariff | The rate of duty applicable to that article in the set |
| Section 301 Surcharge | +25.0% |
| IEEPA Section 122 Tariff | 10% (Note: Data indicates 10% here, possibly due to specific classification nuances or older 301 rates being rolled in) |
| Total Tax Rate | 35.0% (Approx. Base + 25% + 10%) |
| Tax Calculation | CIF Value × 35.0% |
| Legal Basis Path | USITC: 8215.20 → Section 301: +25% → IEEPA: +10% |
📌 Explanation: - This code is often used for "Cutlery" rather than general "Kitchen Articles." - The 25% Section 301 tariff is standard for cutlery from China. - Total ~35% is significantly lower than the 62% steel article rate, making
8215.20.00.00a potentially more favorable classification if the product can be defined as "Cutlery" rather than "General Kitchen Utensils."
🎯 3. 8215.99.10.00 —— Stainless Steel Fork-Spoon Extensions
| Item | Content |
|---|---|
| Base Tariff | 0.5¢ each + 6.3% |
| Section 301 Surcharge | 0.0% |
| IEEPA Section 122 Tariff | 10% |
| Total Tax Rate | 0.5¢ each + 6.3% + 10.0% |
| Tax Calculation | (0.5¢ × Quantity) + (CIF Value × 16.3%) |
| Legal Basis Path | HTSUS: 8215.99.10 |
📌 Explanation: - This is a compound duty (Specific + Ad Valorem). - For high-volume, low-value sporks, the 0.5¢ per piece can add up, but the ad valorem rate is lower. - Suitable for mass-produced, low-cost stainless steel sporks.
🎯 4. 3924.10.40.00 —— Silicone/Plastic Sporks
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| IEEPA Section 122 Tariff | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| Legal Basis Path | HTSUS: 3924.10.40 |
📌 Explanation: - Lowest Risk/Cost Option for non-metal sporks. - 13.4% is far more competitive than the 35-62% rates for stainless steel. - Ideal for children's cutlery, camping gear, and disposable/compostable markets.
🎯 5. 3924.10.20.00 —— Silicone Tableware (Rubber Category)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +7.5% |
| IEEPA Section 122 Tariff | 10% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| Legal Basis Path | HTSUS: 3924.10.20 |
📌 Explanation: - If the silicone is classified under "Synthetic Rubber" rather than "Plastics," the base rate is higher (6.5% vs 3.4%). - 24% is still better than stainless steel but worse than
3924.10.40.00.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Recommended Classification Strategy
| Product Type | Best HS Code | Total Tax | Strategy |
|---|---|---|---|
| Stainless Steel Sporks | 8215.20.00.00 |
35.0% | Classify as "Cutlery" not "General Kitchen Utensils" to avoid 62% IEEPA steel tax. |
| Low-Volume Steel Sporks | 8215.99.10.00 |
~16.3% + 0.5¢/ea | Use for high-count, low-unit-price items to manage specific duties. |
| Silicone/Plastic Sporks | 3924.10.40.00 |
13.4% | Best Option. Lowest tax, no steel surcharges. |
| Premium Silicone Sets | 3924.10.20.00 |
24.0% | Only if material cannot be classified as standard plastic. |
💡 Key Insight: - Avoid
7323.93.00.45/60if possible. The 62% tax is punitive. Try to argue that the item is "Cutlery" (Ch 82) rather than "Other articles of iron/steel" (Ch 73) to get the 35% rate. - Switch to Silicone/Plastic if the product allows. The 13.4% rate is highly competitive.
✅ 2. Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| Product Description | ✔️ | Must specify "Spork," "Hybrid Utensil," and Material (e.g., "18/8 Stainless Steel Spork" or "Food-Grade Silicone Spork"). |
| Material Declaration | ✔️ | Critical for Ch 73 vs. Ch 82 vs. Ch 39. |
| Photo of Product | ✔️ | Show the fork/spoon hybrid shape. |
| Intended Use | ✔️ | "Tableware," "Kitchen Utensil," "Camping Gear." |
| Origin Certificate | ✔️ | Required for Section 301/IEEPA surcharges. |
✅ 3. Common Pitfalls & Warnings
❌ Pitfall 1: Classifying Stainless Steel Sporks as 7323.93 (General Steel)
👉 Result: 62% Tax. Avoid this unless you are certain the product does not fit "Cutlery" definitions.
❌ Pitfall 2: Misclassifying Silicone as "Rubber" (3924.10.20)
👉 Result: 24% Tax instead of 13.4%. Ensure the material is classified as "Plastic/Synthetic" not "Rubber" if possible.
❌ Pitfall 3: Ignoring IEEPA Section 122 Tariffs 👉 Result: 50% Surcharge on steel products. Always check if the product falls under "Steel, Aluminum, Copper" categories.
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tax Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 8215.20.00.00 (Steel) / 3924.10.40.00 (Plastic) |
35% / 13.4% | High Section 301/IEEPA tariffs. |
| 🇨🇳 China | 8215.20.00.00 |
5% | No Section 301/IEEPA. |
| 🇪🇺 EU | 8215.20.00.00 |
0% - 4% | No major surcharges for cutlery. |
| 🇬🇧 UK | 8215.20.00.00 |
0% - 4% | Post-Brexit tariffs apply. |
📌 Conclusion: - The US market is the most challenging for stainless steel sporks due to 62% or 35% tariffs. - Silicone/Plastic sporks are the most cost-effective for US export (13.4%). - Strategic Recommendation: Consider sourcing or manufacturing silicone/spork hybrids to minimize tariff exposure.
📌 VI. Final Summary & Actionable Advice
🎯 Key Takeaways:
1. Stainless Steel Sporks: Aim for 8215.20.00.00 (35%) to avoid the 62% "Steel Article" tax. Do not use 7323.93.
2. Plastic/Silicone Sporks: Use 3924.10.40.00 (13.4%). This is the most economical option for the US market.
3. Documentation: Clearly state "Material" and "Hybrid Function" (Spork/Fork+Spoon) to justify the HS Code.
🔥 Pro Tip: "Material is King, Function is Queen. Stainless Steel costs 35-62%, Silicone costs 13-24%. Choose wisely to protect your margin!"
✨ Professional Clearance Starts with Precise Classification! 💼 Your Profit Margin Depends on the HS Code You Choose!
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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。