Wooden Chess
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9504909080 | 17.5% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 4420190000 | 13.2% | CN | US | 官方文档 |
| 9504906000 | 10.0% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
♟️ Wooden Chess Sets (木制棋类/木制棋具)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Wooden Chess"?
Wooden Chess Sets are a classic category in international trade, falling under the intersection of Toys/Games and Wooden Crafts/Decorations. The critical factor determining their HS Code is primary use and specific classification rules:
- Game Purpose (Chapter 95): If the product is primarily identified as a game apparatus (complete set with board and pieces for playing), it falls under 9504 (Chess, checkers, etc.).
- Decorative/Craft Purpose (Chapter 44): If the product is primarily identified as a wooden ornament, craftsmanship item, or decorative object (even if it resembles a chess set), it falls under 4420 (Wooden ornaments, statues, etc.) or 4421 (Other wooden articles).
⚠️ Key Distinction Point:
- If it is sold as a "Game Set" (with rules, complete for play) → HS 9504 (Lower Tax).
- If it is sold as a "Wooden Decor/Craft" (artistic carving, not necessarily for standard play) → HS 4420/4421 (Higher Tax).
- Note: The "122 Clause" (Section 301/IEEPA) applies to Chinese-origin goods in the US, significantly impacting these codes.
📦 II. HS Code Classification Details (2026 Latest Tariff Mapping)
| HS Code | Product Description | Primary Category | Material Focus | Tax Efficiency |
|---|---|---|---|---|
9504.90.90.80 |
Wooden Chess as Game Apparatus: Categorized as other game apparatus (excluding bowling). | Games & Toys | Wood (Secondary) | ⭐ Best (17.5%) |
9504.90.60.00 |
Board Games: Chess games category, material不限 (wood fits features). | Games & Toys | Wood (Compliant) | ⭐ Best (10.0%) |
4420.19.00.00 |
Wooden Ornaments/Decorations: Based on wood material + decorative/game use. | Wooden Crafts | Wood (Primary) | ⚠️ Medium (13.2%) |
4420.90.80.00 |
Other Wooden Decorations/Arts: Explicitly wooden decorative items. | Wooden Crafts | Wood (Primary) | ❌ High (38.2%) |
4421.91.98.80 |
Other Wooden Articles: Explicitly wooden items, other categories. | Wooden Articles | Wood (Primary) | ❌ High (38.3%) |
4421.99.98.80 |
Other Non-Specific Wooden Products: Other items in non-specific wood categories. | Wooden Articles | Wood (Primary) | ❌ High (38.3%) |
🔍 Critical Insight:
- HS 9504 is the preferred classification for functional chess sets because it carries the lowest total tax burden (10%–17.5%).
- HS 4420/4421 are used when the item is marketed as art/decor rather than a toy/game, but this results in significantly higher tariffs (38%+) due to additional duties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Current policies (Section 301 / IEEPA)
🎯 1. 9504.90.60.00 —— Board Games (Chess Category) – RECOMMENDED
| Item | Content |
|---|---|
| Base Rate | 0.0% (Ad Valorem) |
| Section 301 Surcharge | 0.0% |
| 122 Clause (IEEPA) | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (Subject to full duty) |
| Legal Path | IEEPA:9903.01.25 → USITC:9504.90.60.00 |
📌 Explanation:
- This code is classified under Board Games, which enjoys 0% base tariff and 0% Section 301 surcharge.
- Only the 10% IEEPA "122 Clause" tariff applies.
- Total Cost Impact: Only 10%, making this the most cost-effective option for functional chess sets.
🎯 2. 9504.90.90.80 —— Wooden Chess as Game Apparatus
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| Section 301 Surcharge | 7.5% |
| 122 Clause (IEEPA) | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:9504.90.90.80 → FOOTNOTE:301 |
📌 Explanation:
- Classified as "Other Game Apparatus".
- Subject to 7.5% Section 301 + 10% IEEPA.
- Total Cost Impact: 17.5%, still significantly lower than wooden craft classifications.
🎯 3. 4420.19.00.00 —— Wooden Ornaments/Decorations
| Item | Content |
|---|---|
| Base Rate | 3.2% |
| Section 301 Surcharge | 0.0% |
| 122 Clause (IEEPA) | +10% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:4420.19.00.00 |
📌 Explanation:
- Although classified as wooden decor, it has 0% Section 301.
- However, it has a 3.2% base tariff.
- Total Cost Impact: 13.2%. Caution: If misclassified, customs may reclassify to 4420.90/4421, spiking taxes.
🎯 4. 4420.90.80.00 / 4421.91.98.80 / 4421.99.98.80 —— Other Wooden Decorations/Articles
| Item | Content |
|---|---|
| Base Rate | 3.2% – 3.3% |
| Section 301 Surcharge | 25.0% |
| 122 Clause (IEEPA) | +10% |
| Total Tax Rate | 38.2% – 38.3% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:4420.90.80.00 → FOOTNOTE:301 |
📌 Explanation:
- Classified as non-specific wooden decorations or other wood items.
- Subject to full 25% Section 301 surcharge + 10% IEEPA + Base Tariff.
- Total Cost Impact: ~38.3%. This is nearly 4x higher than the game apparatus classification.
- Risk: High probability of customs audit if claimed as "decor" for a functional game.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Guide)
✅ 1. Documentation Checklist (Essential for Classification)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Clearly state: "Chess Set," "Board Game," "For Play," not "Decor." |
| ✅ Product Photos | ✔️ | Show complete set: Board + Pieces. Avoid images focusing only on artistic carving. |
| ✅ Commercial Invoice | ✔️ | Use clear terms: "Wooden Chess Game Set" or "Board Game: Chess". Avoid "Wooden Ornament." |
| ✅ Packing List | ✔️ | Include all pieces (Kings, Queens, etc.) to prove it's a complete game. |
| ✅ Usage Description | ✔️ | "For recreational game play, includes standard chess rules." |
✅ 2. Classification Strategy (Key Rules)
🔥 "Function over Material: Game First, Wood Second!"
| Scenario | Correct HS Code | Wrong HS Code | Consequence |
|---|---|---|---|
| Standard Chess Set (Board + Pieces) | 9504.90.60.00 (10%) |
4420.90.80.00 (38.2%) |
Overpayment by 28.2% |
| Decorative Chessboard (No pieces, purely art) | 4420.90.80.00 (38.2%) |
9504.90.60.00 (10%) |
Undervaluation/Underpayment Risk |
| Chess Set in Gift Box (Market as Game) | 9504.90.60.00 (10%) |
4421.99.98.80 (38.3%) |
High Tax Burden |
| Wooden Chess Pieces Only (No Board) | 9504.90.90.80 (17.5%) |
4420.19.00.00 (13.2%) |
Note: Check if pieces alone qualify as "game parts" |
📌 Critical Tip:
- If you market it as "Game", use HS 9504.
- If you market it as "Decor/Art", you must use HS 4420/4421, but accept the 38%+ tax.
- Do NOT claim a functional game set is "decor" to avoid 25% surcharge – US Customs will reclassify and penalty.
✅ 3. Special Cases & Handling
| Case | Handling Advice |
|---|---|
| OEM Chess Sets | Provide design specs showing standard chess dimensions/pieces to justify 9504. |
| Luxury Chess Sets | Even if made of exotic wood, if it’s a game, use 9504. Do not let material dictate classification. |
| Chessboard Only | If sold separately as a board, it may fall under 9504.90.90.80 (Game Apparatus) or 4420 (Decor). Clarify intent. |
| Children’s Chess Toys | Ensure it meets safety standards (ASTM F963, EN71). Classify under 9504 if functional. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Key Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9504.90.60.00 |
10.0% | FCC/ASTM (if electronic parts) | Lowest duty for games. Avoid 4420. |
| 🇨🇳 China | 9504.90.60.00 |
5.0% - 10% | N/A | Generally lower duties for toys/games. |
| 🇪🇺 EU | 9504.60.00 |
4.5% | CE/EN71 | No "Section 301" equivalent, but VAT applies. |
| 🇬🇧 UK | 9504.60.00 |
4.0% | UKCA | Post-Brexit standards apply. |
| 🇯🇵 Japan | 9503.00.30 |
8.0% | PSE (if electronic) | Stable duty rates. |
📌 Conclusion:
- USA is the most sensitive to classification due to Section 301/IEEPA.
- Misclassification in the US can cost 25–38% extra.
- Always prioritize HS 9504 for functional chess sets.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying a complete chess set as "Wooden Decor" (4420) to avoid "Game" tariffs.
👉 Result: Customs reclassifies to 9504, but if already declared as 4420, you may face penalties for misdeclaration + back duties. Worse, if you stick to 4420, you pay 38% instead of 10%.
❌ Mistake 2: Declaring "Chess Pieces" without a board as 4421 (Wooden Article).
👉 Result: May be correctly classified as 9504.90.90.80 (Game Parts). Paying 38% instead of 17.5% is unnecessary.
❌ Mistake 3: Ignoring the "122 Clause" (IEEPA) in invoice descriptions.
👉 Result: Customs may hold shipment for review, causing delays and storage fees.
❌ Mistake 4: Using vague terms like "Wooden Gift Set" on invoices.
👉 Result: Customs will request additional info, delaying clearance. Be specific: "Wooden Chess Game Set."
✅ Correct Approach:
"Wooden Chess Game Set, Standard Size, Includes Board and 32 Pieces, For Recreational Use, Model XYZ"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Golden Rule:
🔹 "Game First, Decor Second!
9504is your friend,4420is your enemy (for games)."
🔹 "10% vs 38%: A 28% difference can make or break your profit margin."
📌 Pro Tip:
- If your chess set has electronic components (e.g., digital timer), ensure it still qualifies as a "game apparatus" and not a "digital device."
- For luxury/high-end wooden chess sets, consult a customs broker for Advance Ruling to confirm 9504 eligibility despite premium materials.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product photos + Apply for HS Code Advance Ruling (if unsure).
🚀 Clear customs faster, save up to 28% in taxes, and maximize profits!
✨ Professional Clearance, Starting with Precise Classification!
💼 Every Percent Saved is Profit Earned!
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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。