Wax Melting Machine
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8477800100 | 38.1% | CN | US | 官方文档 |
| 8477590100 | 38.1% | CN | US | 官方文档 |
| 3404905150 | 35.0% | CN | US | 官方文档 |
| 3404200000 | 35.0% | CN | US | 官方文档 |
| 8419390280 | 35.0% | CN | US | 官方文档 |
| 8419899585 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🕯️ Wax Melting Machine & Waxing Devices: HS Code Classification & Customs Clearance Guide (2026)
🌐 HS Code Reference & Clearance Strategy | 2026 Latest Tariff Analysis | Professional Logistics Guide
📌 1. Product Definition & Classification: Are You Confusing "Melting" with "Applying"?
In international trade, the term "Wax Machine" is ambiguous and can refer to two entirely different functions: 1. Wax Melting Machine (熔蜡机): A device that uses heat to change the physical state of wax (solid to liquid). It is an industrial processing machine. 2. Waxing/Polishing Machine (打蜡机): A device used to apply wax to surfaces (e.g., floors). It is a surface treatment appliance, often household or commercial cleaning equipment.
⚠️ Critical Distinction:
- If the machine heats wax for processing (industrial/material handling) →归入 8419 Series (High Tax).
- If the machine applies/polishes wax on floors (cleaning/appliance) →归入 8509 or 8479 Series (Variable Tax).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
The following classification is strictly based on the provided data <DATA>.
| HS Code | Product Description | Function/Application | Total Tax Rate (US Import from CN) | Tax Composition Detail |
|---|---|---|---|---|
8419.89.95.60 |
Wax Melting Machine (Food/Bev Context) | Heating temperature change processing; fits "other machinery for food/drink." | 39.2% | Base: 4.2% + 301 Tariff: 25.0% + Section 122: 10% |
8419.89.95.80 |
Wax Melting Machine (Industrial/Plastic/Rubber Context) | Heating processing machines; processes materials like plastic/rubber/wax. | 39.2% | Base: 4.2% + 301 Tariff: 25.0% + Section 122: 10% |
8509.80.10.00 |
Waxing Machine (Household Electric) | Floor polishing/waxing; electric motor-driven household appliance. | 10.0% | Base: 0.0% + 301 Tariff: 0.0% + Section 122: 10% |
8479.89.20.00 |
Waxing Machine (General Industrial/Motorized) | Floor polishing equivalent; electric machinery with motor. | 35.0% | Base: 0.0% + 301 Tariff: 25.0% + Section 122: 10% |
8479.89.65.00 |
Waxing Machine (Self-Contained Motor) | Independent machinery with self-contained motor; other electro-mechanical appliances. | 20.3% | Base: 2.8% + 301 Tariff: 7.5% + Section 122: 10% |
🔍 Key Insight:
- Melting vs. Applying:8419codes are for heat processing (Melting).8509/8479codes are for surface treatment (Waxing/Polishing).
- Tax Disparity: Melting machines face 39.2% total tax, while some waxing machines face only 10% or 20.3%. Misclassification can lead to massive duty discrepancies.
💰 3. 2026 Tariff Rate Breakdown (US Import from China)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current 2026 Tariff Structure
🎯 A. 8419.89.95.60 & 8419.89.95.80 – Wax Melting Machines
| Item | Detail |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Tariff | +25.0% (Trade Act of 1974) |
| Section 122 Tariff | +10.0% (Specific to certain industrial/processing goods) |
| Total Rate | 39.2% |
| Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:8419.89.95.60/80 → Section 301 Footnote → Section 122 |
📌 Explanation:
- These codes classify machines that change the temperature of materials (melting wax).
- Whether for food/beverage (.60) or industrial/plastic/rubber (.80), the tax structure is identical at 39.2%.
- This is a high-cost import category. Accurate documentation proving "temperature change processing" is required.
🎯 B. 8509.80.10.00 – Household Waxing Machines (Floor Polishers)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | 0.0% (Exempted or not listed in 301 for this specific subheading) |
| Section 122 Tariff | +10.0% |
| Total Rate | 10.0% |
| Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:8509.80.10.00 → Section 122 |
📌 Explanation:
- This code is for electric household appliances used for floor polishing/waxing.
- It benefits from 0% base and 0% Section 301 tariffs, only subject to the 10% Section 122 tariff.
- Crucial: Must be clearly described as a "household electric appliance" for floor maintenance.
🎯 C. 8479.89.20.00 – General Industrial Waxing/Polishing Machines
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:8479.89.20.00 → Section 301 → Section 122 |
📌 Explanation:
- For machines that perform floor polishing but do not fit the "household appliance" definition of 8509.
- Subject to full 25% Section 301 tariff because it is categorized under "Other Machinery" (Chapter 84).
🎯 D. 8479.89.65.00 – Self-Contained Motor Machinery (Waxing)
| Item | Detail |
|---|---|
| Base Tariff | 2.8% |
| Section 301 Tariff | +7.5% (Reduced rate for certain machinery) |
| Section 122 Tariff | +10.0% |
| Total Rate | 20.3% |
| Calculation | CIF Value × 20.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:8479.89.65.00 → Section 301 (Reduced) → Section 122 |
📌 Explanation:
- Applies to machinery with self-contained motors that have independent functions.
- Offers a moderate tax rate (20.3%), significantly lower than the 35% or 39.2% alternatives.
- Requires proof that the machine is an "independent electro-mechanical appliance" with its own motor.
🛠️ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Function (Melting vs. Polishing), Heat Source (for 8419), Motor Power (for 8479/8509). |
| ✅ Technical Drawings | ✔️ | Show heating elements (for melting) or polishing heads/buffers (for waxing). |
| ✅ Product Photos | ✔️ | Clear images of control panels, heating coils, or polishing pads. Include nameplates. |
| ✅ Commercial Invoice | ✔️ | Critical: Use precise descriptions. Do NOT just write "Wax Machine." Use "Wax Melting Machine" or "Floor Waxing Polishing Machine." |
| ✅ User Manual | ✔️ | Helps customs understand the operational method (heating vs. mechanical application). |
✅ 2. Declaration Tips (Key Strategy)
🔥 "Clarify Function, Specify Temperature, Define Application!"
| Scenario | Correct HS Code | Risk of Misclassification |
|---|---|---|
| Industrial Melter (Heats wax for production) | 8419.89.95.60 or 8419.89.95.80 |
If declared as "cleaning machine," customs may reclassify to lower tax but penalize for falsification. |
| Household Floor Polisher (Applies wax to floor) | 8509.80.10.00 |
If declared as "industrial machinery," tax jumps from 10% to 35%. |
| Commercial Floor Buffer (No motor self-contained?) | 8479.89.20.00 |
Must ensure it fits "other machinery" definition. |
| Self-Contained Motor Polisher | 8479.89.65.00 |
Best middle ground for commercial use without 301 penalty? (Check specific eligibility). |
✅ 3. Special Situations
| Situation | Recommendation |
|---|---|
| Dual-Use Machine (Can melt AND apply?) | Declare based on primary intended use. If primarily for heating, use 8419. Provide evidence of primary function. |
| OEM Custom Machine | Provide customer order + design specs. If custom-built for melting, 8419 is safer. |
| Household vs. Commercial | 8509 is strictly for "household electric appliances." Commercial floor polishers often fall under 8479. Check voltage, size, and marketing claims. |
| Section 122 Applicability | Note that all provided codes in <DATA> include a 10% Section 122 tariff. Ensure the product type is covered under this section's scope (industrial/processing machinery). |
🌍 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 8419.89.95.60/80 (Melting) |
39.2% | High duty. |
| 🇺🇸 USA | 8509.80.10.00 (Household Waxing) |
10.0% | Low duty. Must be household appliance. |
| 🇺🇸 USA | 8479.89.65.00 (Commercial/Industrial) |
20.3% | Moderate duty. |
| 🇪🇺 EU | Varies (Usually 8419 or 8509) | 0% - 6% | No Section 301/122 equivalents. Standard MFN rates apply. |
| 🇨🇳 China | Varies | 0% - 5% | Import duties are lower. No additional tariffs. |
📌 Conclusion:
- The USA imposes significant tariffs (10-39%) on these goods due to Section 301 and Section 122.
- Classify correctly: A "Wax Melting Machine" is NOT the same as a "Waxing Floor Polisher." The tax difference is 29.2% (39.2% vs 10%).
- Document precisely: Use terms like "Heating Processing Equipment" for 8419 and "Floor Polishing Appliance" for 8509.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Labeling a Wax Melting Machine as a "Cleaning Machine" to avoid 25% tariff.
👉 Consequence: Customs audit fails due to technical specs (heating element vs. motor). Penalty + Back Tax.
❌ Error 2: Labeling a Commercial Floor Polisher as a "Household Appliance" (8509).
👉 Consequence: Rejected by customs if power/motor specs don't match household criteria. Delay + Storage Fees.
❌ Error 3: Ignoring Section 122.
👉 Consequence: All codes in <DATA> include a 10% Section 122 tariff. Under-declaring leads to compliance violations.
✅ Correct Practice:
"Wax Melting Machine, Industrial, Electric, Heating Function, Model XYZ" → 8419.89.95.60
"Electric Floor Waxing Machine, Household, for Floor Polish, Model ABC" → 8509.80.10.00
🎯 7. Conclusion: Precision Saves Money!
🎯 Remember the Rules:
🔹 "Melting = 8419 (39.2% Tax)"
🔹 "Household Waxing = 8509 (10% Tax)"
🔹 "Commercial Waxing = 8479 (20.3% - 35% Tax)"
🔹 "One Misstep, Thousands Lost!"
📌 Pro Tip:
If you are importing Wax Melting Machines, consider if any part of the machine can be classified under a more favorable subheading, but never misrepresent the function. If it melts wax via heat, it is 8419.
For Waxing Machines, if it is a household floor polisher, ensure it meets all "household appliance" criteria to secure the 10% rate.
📣 Immediate Action:
📞 Verify Function: Heating (Melting) or Application (Waxing)?
📄 Prepare Docs: Specs showing heat elements or polishing heads.
🚀 Clearance Goal: Accurate HS Code = Lower Tax = Faster Release!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Counts in Your Logistics Budget!
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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。