Wine Bottle Rack
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 9403200086 | 85.0% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 9403200082 | 85.0% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🍷 Wine Bottle Rack: The Ultimate HS Code & Tax Clearance Guide (2026 Update)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Logistics Strategy
📌 One Product, Multiple Classifications: Why Your Wine Rack’s Material Dictates Your Tax Bill
A Wine Bottle Rack is not just a shelf; in the eyes of Customs, it is a chameleon. Its classification depends entirely on its material and specific design. Is it a rustic wooden holder? A sleek metal stand? Or a high-end cabinet?
⚠️ Critical Warning:
- Misclassifying a Metal Rack as Wooden can lead to massive underpayment penalties.
- Misclassifying a Wooden Rack as Metal might save money on base duty but increases complexity.
- China-Origin Goods face steep Section 301 (25%) and Section 122 (10%) surcharges on most material types.
📦 II. HS Code Classification Matrix (2026 Latest Tariff Data)
Based on the provided data, here are the 4 distinct classification paths for Wine Bottle Racks, ranging from Wood to Metal.
| HS Code | Material/Description | Classification Logic | Total Tax Rate (China Origin) | Key Tax Components |
|---|---|---|---|---|
4421.91.98.80 |
Wooden/Bamboo | Classified under "Other wood articles." Based on fallback principles for wood/bamboo wine racks. | 38.3% | Base: 3.3% + Sec 301: 25% + Sec 122: 10% |
4421.99.98.80 |
Wooden (Other) | Fallback category for "Other wooden articles" not specifically listed elsewhere. | 38.3% | Base: 3.3% + Sec 301: 25% + Sec 122: 10% |
9403.20.00.86 |
Metal Furniture | Classified as "Metal furniture" (racks/shelving units). Inferred material: Metal (Steel/Aluminum/Copper). | 85.0% | Base: 0.0% + Sec 301: 25% + Sec 122: 10% + Steel/Al/Cu Surcharge: 50% |
9403.20.00.82 |
Metal Furniture (Display) | Classified as "Other metal furniture" (display cabinets/shelves). Inferred material: Metal. | 85.0% | Base: 0.0% + Sec 301: 25% + Sec 122: 10% + Steel/Al/Cu Surcharge: 50% |
7326.90.86.88 |
Other Iron/Steel Articles | Classified as "Other articles of iron or steel." Not strictly furniture, but manufactured steel制品. | 87.9% | Base: 2.9% + Sec 301: 25% + Sec 122: 10% + Steel/Al/Cu Surcharge: 50% |
🔍 Analysis:
- Cheapest Option: Wooden Racks (4421.xx) at 38.3%.
- Most Expensive Option: Steel/Iron Articles (7326.xx) at 87.9%.
- Middle Ground (Furniture): Metal Furniture (9403.xx) at 85.0%.
- Why the huge difference? Metal goods attract a 50% specific surcharge for Steel, Aluminum, and Copper products, in addition to the standard 35% (25% + 10%) trade war tariffs.
💰 III. 2026 Tariff Breakdown: Deep Dive into the Math
✅ Applicable Country: USA
✅ Origin: China
✅ Effective Date: Current Trade Policies (Post-2025 Adjustments)
🎯 Scenario 1: The Wooden Winner (4421.91.98.80 / 4421.99.98.80)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 3.3% | Standard Most Favored Nation (MFN) rate for wood articles. |
| Section 301 (List 4B) | +25% | Additional tariff on Chinese wood products. |
| Section 122 (Uyghur Forced Labor) | +10% | Additional tariff based on supply chain due diligence (often applied broadly to HS 4421). |
| TOTAL | 38.3% | Significantly lower than metal alternatives. |
📌 Strategy:
If your product is bamboo or solid wood, this is the most tax-efficient classification. Ensure the description explicitly states "Wooden Wine Rack" or "Bamboo Wine Holder."
🎯 Scenario 2: The Metal Furniture Trap (9403.20.00.86 / 9403.20.00.82)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 0.0% | Metal furniture often has 0% base duty. |
| Section 301 (List 4B) | +25% | Additional tariff on Chinese metal furniture. |
| Section 122 | +10% | Additional tariff. |
| Steel/Al/Cu Surcharge | +50% | CRITICAL: Specific additional duty for products made of Steel, Aluminum, or Copper. |
| TOTAL | 85.0% | Extremely high. Even with 0% base, the 50% surcharge drives the cost up. |
📌 Strategy:
Avoid this classification unless the product is explicitly defined as "Furniture" (e.g., a large, heavy, floor-standing unit with shelves). For simple racks, this rate is prohibitive.
🎯 Scenario 3: The "Other Steel Article" Pitfall (7326.90.86.88)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 2.9% | Standard rate for other articles of iron/steel. |
| Section 301 | +25% | Additional tariff. |
| Section 122 | +10% | Additional tariff. |
| Steel/Al/Cu Surcharge | +50% | CRITICAL: Same surcharge as above. |
| TOTAL | 87.9% | The Highest Rate. This is the worst-case scenario for steel products. |
📌 Strategy:
This classification is used for "other" steel items not fitting elsewhere (e.g., decorative steel hooks). Avoid for wine racks if a furniture or wood classification is possible.
🛠️ IV. Customs Clearance & Proactive Advice
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Requirement | Why? |
|---|---|---|
| Product Spec Sheet | Must specify Material (Wood vs. Metal). | Determines HS Code. |
| Material Declaration | Explicitly state "100% Solid Wood" or "Stainless Steel." | Avoids "Unknown Material" penalties. |
| Commercial Invoice | Item description: "Wooden Wine Bottle Rack" or "Metal Wine Rack." | Must match HS Code logic. |
| Packing List | Weight and dimensions. | For duty calculation and verification. |
| Photos | Clear images of joints, finish, and structure. | Proves construction method (e.g., glued wood vs. welded metal). |
✅ 2. Classification Strategy: How to Lower Your Tax Bill
| Strategy | Action | Potential Savings |
|---|---|---|
| Material Switch | Change from Steel/Wood Mix to 100% Wood/Bamboo. | Save ~49.6% (38.3% vs 87.9%). |
| Design Adjustment | Design as a Freestanding Unit with shelves/cabinets? → May still be metal furniture (85%). Design as Simple Holder made of wood? → Wood category (38.3%). |
High |
| Avoid "Steel" Label | If metal, try to classify under Plastic-coated or Other non-ferrous metals if possible (though data shows Steel/Al/Cu surcharge is broad). | Moderate |
| Origin Verification | Ensure no Uyghur Forced Labor involvement. If wood, provide chain-of-custody docs. | Avoids 10% Sec 122 penalty. |
🔥 Golden Rule:
"If it's Wood, it's Cheap. If it's Metal, it's Expensive."
For wine racks, wood/bamboo is the tax-optimal material choice under current US-China trade policies.
✅ 3. Common Mistakes to Avoid
| Mistake | Consequence |
|---|---|
| Listing as "Home Decor" | Vague description → Customs assigns highest possible rate or requests clarification → Delays. |
| Mixing Materials Without Disclosure | e.g., Wooden frame with metal rods → Customs may classify as metal (85%+) or require split invoicing. |
| Ignoring Section 122 | Failing to provide supply chain transparency → 10% penalty on ALL categories. |
| Assuming 0% Base Duty = Low Tax | In metal cases, 0% base + 50% surcharge + 35% trade tariffs = 85%+. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Estimated Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4421.91.98.80 (Wood) |
38.3% | Best option. Metal attracts 50% surcharge. |
| 🇪🇺 EU | 4421.99 (Wood) |
~5-10% | No US-style trade war tariffs. Lower rates. |
| 🇨🇳 China (Export) | N/A | 0% | China exports, so no import tax here. |
| 🇬🇧 UK | 4421.99 (Wood) |
~5-12% | Post-Brexit tariffs apply, but lower than US. |
📌 Conclusion:
The US market is the most punitive for metal wine racks due to the 50% specific surcharge.
Recommendation: For US export, prioritize wood/bamboo designs or ensure your supply chain is fully transparent to mitigate Section 122 risks.
📌 VI. Expert Verdict & Action Plan
🏆 Best Classification for Tax Efficiency:
4421.91.98.80 or 4421.99.98.80
- Material: Wood or Bamboo
- Total Tax: 38.3%
- Why: Lowest total duty. Avoids the 50% metal surcharge and has a reasonable base duty.
⚠️ Avoid These Classifications:
7326.90.86.88(Steel Articles) → 87.9%9403.20.00.86/82(Metal Furniture) → 85.0%
🚀 Action Steps for Importers:
- Audit Your Product: Is it primarily wood or metal?
- Update Descriptions: Use precise terms: "Solid Wood Wine Rack" vs. "Metal Bottle Holder."
- Supply Chain Docs: Prepare for Section 122 (10%) transparency checks, especially for wood products.
- Consult Customs Broker: If your design is mixed-material (e.g., wood + metal accents), request a binding ruling to ensure correct classification and avoid audits.
📣 Final Tip:
"Material is Money."
In the current US-China trade climate, switching a wine rack from steel to wood can save you nearly 50 percentage points in taxes.
Don't let your metal rack rack up your costs!
✨ Clear, Compliant, Cost-Effective.
💼 Your wine rack should hold bottles, not hidden tax liabilities.
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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。