Wood Panel
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4410190010 | 35.0% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 4410110010 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌲 Wood Panel (Wooden Scrubbing Boards)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One: Product Definition & Classification – What Exactly Is a "Wood Panel"?
A wood panel — in the context of your product — refers to a wooden scrubbing board (also known as a wooden washboard or dish scrubber) made from solid wood or wood-based materials. Despite its functional name, this item is not a structural building panel but rather a handcrafted wooden tool used for cleaning dishes, kitchenware, or household surfaces.
⚠️ Key Classification Clue:
- If the item is shaped like a flat board, not a panel for construction, and used for scrubbing, it falls under wooden articles of a kind used for household or personal use — not as a structural material.
- It is not a plywood, particleboard, or MDF panel used in furniture or construction.
📦 Two: HS Code Classification Details (2026 Updated Tariff Authority)
| HS Code | Product Description | Applicable Use Case | Is It a Structural Panel? |
|---|---|---|---|
4421.99.98.80 |
Wooden scrubbing board, fits "other wooden articles" category, not a panel | Handheld cleaning tool, artisanal or household use | ❌ No — not a construction panel |
4410.19.00.10 |
Wooden panel, made of wood, classified as "other wood panels" | Used in crafting, DIY, or decorative items | ✅ Yes — but not for structural use |
4421.91.98.80 |
Wooden scrubbing board, categorized under "other wooden articles" | Functional household tool, non-structural | ❌ No — not a panel for building |
4410.11.00.10 |
Wood panel, similar in nature to particle board or刨花板 (chipboard), used in furniture or crafts | Lightweight, flat wooden sheets for non-structural applications | ✅ Yes — but not for load-bearing use |
🔍 Critical Distinction:
-4410.1xcodes apply to flat wood sheets used in manufacturing (e.g., for cabinets, shelves, or decorative panels), even if they resemble particle board.
-4421.9xcodes apply to finished wooden articles used for functional or decorative household purposes, like scrubbing boards, cutting boards, or tool handles.
💰 Three: 2026 Updated Tariff Breakdown (With Add-on Taxes & Legal Basis)
✅ Target Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 4421.99.98.80 — Wooden Scrubbing Board (Other Wooden Articles)
| Item | Details |
|---|---|
| Base Duty | 3.3% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 301 (122 Clause) Additional Duty | +10.0% |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Threshold | ❌ Not eligible (denied under U.S. de minimis rules) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4421.99.98.80 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 3.3% base tariff: Standard rate for non-structural wooden articles.
- +25% USITC 301 Tariff: Imposed under Section 301 of the Trade Act of 1974 due to China’s unfair trade practices.
- +10% IEEPA 122 Clause Tariff: Enforced under the International Emergency Economic Powers Act (IEEPA), targeting goods from China, Hong Kong, and Macau.
- Total: 38.3% — Highly punitive, especially for small-volume or artisanal goods.
🎯 2. 4410.19.00.10 — Wood Panel (Other Wood Panels, Non-Structural)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 301 (122 Clause) Additional Duty | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4410.19.00.10 → FOOTNOTE:9903.88.01 |
📌 Note:
- Even though this code is for wood panels, if the item is not used in construction or load-bearing applications, and is instead used for crafts or household tools, it still falls under this category if it resembles particle board or chipboard in form.
- No base tariff, but 25% + 10% = 35% total — still very high.
🎯 3. 4421.91.98.80 — Wooden Scrubbing Board (Other Wooden Articles)
| Item | Details |
|---|---|
| Base Duty | 3.3% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 301 (122 Clause) Additional Duty | +10.0% |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4421.91.98.80 → FOOTNOTE:9903.88.01 |
📌 Clarification:
- This code is identical in tax treatment to4421.99.98.80, but used when the item is not classified under "other wooden articles" in a different subheading.
- Same 38.3% rate — no difference in cost.
🎯 4. 4410.11.00.10 — Wood Panel (Similar to Particle Board / Chipboard)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 301 (122 Clause) Additional Duty | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4410.11.00.10 → FOOTNOTE:9903.88.01 |
📌 Important:
- This code applies only if the item is flat, thin, and resembles particle board or chipboard — even if it’s used for a scrubbing board.
- No base duty, but 35% total — slightly lower than the 38.3% for other wooden articles.
🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Shows dimensions, material type (e.g., birch, pine), and intended use |
| ✅ Product Photos (with label & close-up) | ✔️ | Proves it's a scrubbing board, not a structural panel |
| ✅ Technical Drawings / CAD Files | ✔️ | Helps classify shape and function |
| ✅ Commercial Invoice | ✔️ | Must clearly state: “Wooden Scrubbing Board, Handcrafted, for Household Use” |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility; if from China, 35–38.3% applies |
| ✅ Packing List | ✔️ | Shows unit count, weight, packaging — avoids split shipment risks |
| ✅ Third-Party Test Report (if applicable) | ✔️ | For safety (e.g., non-toxic finish, no heavy metals) |
✅ 2.申报技巧 (Declaration Strategy – Key Rules)
🔥 "Shape Matters, Use Defines, Name Must Be Exact!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Flat wooden board used for scrubbing, no structural role | 4421.99.98.80 or 4421.91.98.80 |
Mislabeling as "wood panel" → wrong code |
| Thin, flat board made from wood particles, used in crafts | 4410.11.00.10 or 4410.19.00.10 |
Calling it a "scrubbing board" → lower tariff risk |
| Item has a handle, grooves, and is clearly a tool | Must use 4421.9x codes |
Using 4410.1x → risk of rejection |
| Item is not used for cleaning, but for decoration | 4421.99.98.80 |
Still applies — as long as it’s a wooden article |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Artisanal or hand-carved wooden scrubbing board | Use 4421.99.98.80 — emphasize "handmade" and "non-structural" |
| Mass-produced wooden board resembling chipboard | Use 4410.11.00.10 — if it’s flat and thin |
| Mixed material (wood + plastic) | Do NOT use any wood panel code — may be classified as composite → higher risk |
| Export from Vietnam/Mexico/Thailand | Apply for IEEPA exemption — may reduce rate to 0–5% |
| Re-export from a bonded warehouse | Use HTSUS 9802.00.00 for duty-free re-entry (if eligible) |
🌍 Five: Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4421.99.98.80 / 4410.11.00.10 |
35.0% – 38.3% | None (but de minimis denied) | Highest tariff burden |
| 🇨🇳 China | 4421.99.98.80 |
5% | CCC, RoHS | No additional tariffs |
| 🇪🇺 European Union | 4421.99.98.80 |
0% (if CE compliant) | CE, REACH | No 301/IEEPA tariffs |
| 🇦🇺 Australia | 4421.99.98.80 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 4421.99.98.80 |
0% | PSE | No additional tariffs |
📌 Insight:
- The U.S. is the only market imposing 35–38.3% tariffs on this product from China.
- Non-Chinese origin goods (e.g., Vietnam, Mexico) may qualify for IEEPA exemption — 0% tariff.
📌 Six: Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Calling a wooden scrubbing board a "wood panel" in the invoice
👉 Result: Customs may reclassify it under 4410.11.00.10 → 35% tariff instead of 38.3% — but still high.
❌ Mistake 2: Not providing photos showing the grooves and function
👉 Result: Customs may assume it's a panel → higher risk of audit or seizure.
❌ Mistake 3: Using a generic name like "Wooden Board" or "Wood Plate"
👉 Result: Classification ambiguity → delayed clearance or penalty.
❌ Mistake 4: Attempting to split shipment into "wood" and "handle"
👉 Result: Each part may be taxed at 89.5% — total tax > 179%!
✅ Correct Labeling Example:
"Wooden Scrubbing Board, Hand-Carved, Birch Wood, 12x8 inches, Grooved Surface, for Dish Cleaning, Non-Structural, Made in China"
🎯 Seven: Final Verdict – Smart Import Strategy for 2026
🎯 Key Takeaways:
🔹 If it’s a tool, not a panel — use
4421.9xcodes → 38.3% tariff
🔹 If it’s flat and chipboard-like — use4410.11or4410.19→ 35.0% tariff
🔹 No de minimis relief — even small shipments pay full 35–38.3%
🔹 U.S. is the only high-risk market — China-origin = high cost
📣 Call to Action: Act Now to Save Your Profit!
📞 Contact a U.S. Customs Broker + Submit product photos + Request Advance Ruling (Pre-Approval)
🚀 Switch origin to Vietnam/Mexico to avoid 301/IEEPA tariffs — save up to 35%
💼 Use a professional HS Code classifier — one mistake = $5,000+ in penalties
✨ Pro Tip:
If your wooden scrubbing board is handcrafted, eco-friendly, and marketed as a sustainable kitchen tool, consider branding it as a "natural cleaning tool" — this can help justify a lower tariff classification during review.
📣 Your Product. Your Profit. Your Precision.
✅ Accurate HS Code = Lower Tax = Faster Clearance = Happy Customers
💼 Don’t let a misclassification sink your shipment!
🟢 Professional Customs, One Accurate Code at a Time!
🚀 Export Smarter. Import Faster. Win More.
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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。