Wooden Painted Circle
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4419909100 | 20.7% | CN | US | 官方文档 |
| 9505101500 | 10.0% | CN | US | 官方文档 |
| 4420190000 | 13.2% | CN | US | 官方文档 |
| 4419901100 | 15.3% | CN | US | 官方文档 |
| 9505105020 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🪵 Wooden Painted Circle (Decorative & Kitchen Items)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Precision Classification Strategy
📌 I. Product Definition & Classification: What Exactly is a "Wooden Painted Circle"?
A "Wooden Painted Circle" is a generic description that can fall into multiple HS Code categories depending on its specific function, intended use, and physical characteristics. In international trade, wooden articles are primarily classified under Chapter 44 (Wood and articles of wood) or Chapter 95 (Toys, games, and sports requisites), with significant tariff differences.
Key Distinctions: * Kitchen Utensils/Accessories: If the circle is a trivet, coaster, or part of a kitchen set → Chapter 44. * Decorative Ornaments: If it is a wall hanging, ornament, or festival decoration (e.g., Christmas) → Chapter 44 or 95. * Painted Finish: Painting does not change the fundamental nature of the wood but may affect the specific sub-heading within Chapter 44.
⚠️ Critical Identification Point:
- Is it used in the kitchen? → Likely 4419.
- Is it for home decor/walls? → Likely 4420 or 9505.
- Is it a festival ornament (e.g., Christmas bauble shape)? → Likely 9505.
📦 II. HS Code Classification Details (2026 Latest Tariff Concordance)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
4419.90.91.00 |
Wooden tableware, kitchenware, or other wooden kitchen-related small items | Kitchen trivets, cutting boards, coasters, decorative kitchen circles | 20.7% |
9505.10.15.00 |
Wooden decorative articles (Festival/Gift items) | Christmas trees, holiday ornaments, gift decorations | 10.0% |
4420.19.00.00 |
Wooden decorative articles (Other) | Wall hangings, interior decoration, non-festive ornaments | 13.2% |
4419.90.11.00 |
Wooden tableware and kitchen utensils (Other) | Generic wooden kitchen items not specified elsewhere | 15.3% |
9505.10.50.20 |
Christmas or Festival Decorative Articles | Specifically Christmas-themed circles, holiday decorations | 10.0% |
🔍 Key Reminder:
- "Kitchen Use" triggers Chapter 44 (4419), which generally has higher tariffs due to Section 301/122 tariffs.
- "Festival Decoration" (especially Christmas) triggers Chapter 95 (9505), which may have lower or different tariff structures.
- "General Decor" falls under 4420, with moderate tariffs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4419.90.91.00 — Wooden Kitchen-Related Small Items
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tariff | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301: 7.5% + Section 122: 10% + Base: 3.2% |
📌 Explanation:
- This category is considered kitchenware/tableware.
- Subject to Section 301 (7.5%) and Section 122 (10%) additional tariffs.
- Total 20.7% is significant; ensure precise declaration as "kitchen-related" to avoid misclassification.
🎯 2. 9505.10.15.00 — Wooden Decorative Articles (Festival/Gift)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tariff | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 122: 10% only |
📌 Explanation:
- If the item is clearly a festival decoration (e.g., Christmas circle), it may qualify for this lower base rate.
- No Section 301 surcharge, only 10% Section 122.
- Savings: 10.7% lower than4419.90.91.00.
🎯 3. 4420.19.00.00 — Wooden Decorative Articles (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tariff | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 122: 10% + Base: 3.2% |
📌 Explanation:
- For general home decor (e.g., wall art, furniture ornaments).
- No Section 301 surcharge, only 10% Section 122 + 3.2% base.
- Middle-ground option if not kitchenware and not festival-specific.
🎯 4. 4419.90.11.00 — Wooden Tableware/Kitchen Utensils (Other)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tariff | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 122: 10% + Base: 5.3% |
📌 Explanation:
- Used for generic wooden kitchen items not covered under other specific sub-headings.
- No Section 301 surcharge, only 10% Section 122 + 5.3% base.
🎯 5. 9505.10.50.20 — Christmas/Festival Decorative Articles
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tariff | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 122: 10% only |
📌 Explanation:
- Specifically for Christmas or festival-themed decorative items.
- Lowest total tariff (10%) if the product can be clearly marketed and declared as festival decor.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detailed dimensions, material (wood type), paint type, intended use |
| ✅ Product Photos | ✔️ | Clear images showing front/back, packaging, and scale |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Wooden Decorative Circle" or "Wooden Kitchen Trivet" |
| ✅ Packing List | ✔️ | Weight, dimensions, number of units |
| ✅ Certificate of Origin (CO) | ✔️ | Required for origin determination (China = subject to surcharges) |
| ✅ Usage Declaration | ✔️ | Explicitly state "For Home Decor" or "For Kitchen Use" |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Function Dictates Code, Decor Saves on Tariff!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Kitchen Trivet/Coaster | 4419.90.91.00 or 4419.90.11.00 |
Declare as "Decor" → Audit risk, potential back-tariffs |
| Wall Art/Ornament | 4420.19.00.00 |
Declare as "Kitchenware" → Higher tariff (13.2% vs 15.3% or 20.7%) |
| Christmas Ornament | 9505.10.15.00 or 9505.10.50.20 |
Declare as "Decor" → Missed opportunity for 0% base rate |
| Mixed Packaging | Separate Declaration | Mixed items → Customs may reclassify all at highest rate |
✅ 3. Special Cases Handling
| Scenario | Recommendation |
|---|---|
| OEM Custom Circles | Provide design files and client instructions to prove intended use |
| Packaged as Gift Set | If part of a gift set, declare the primary function of the set |
| Unfinished Wood | If unpainted, classify as 4420.90 (base rate may differ) |
| Festival Season | Submit declarations early for 9505 codes to ensure proper classification |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4419.90.91.00 / 9505.10.15.00 |
10%~20.7% | No specific | Section 122 applies to all |
| 🇨🇳 China | 4419.90.91.00 |
10% | FSC (Optional) | No Section 301/122 |
| 🇪🇺 EU | 4420.19.00.00 |
0%~3.5% | CE (if applicable) | No Section 122 |
| 🇬🇧 UK | 4420.19.00.00 |
0%~5% | UKCA | No Section 122 |
| 🇦🇺 Australia | 4419.90.91.00 |
5% | No specific | Low tariff, no surcharges |
📌 Conclusion:
- USA is the only market with Section 122/301 surcharges for wooden goods.
- Christmas/Festival Decor (9505) offers the lowest US tariff (10%).
- Kitchenware (4419) has the highest US tariff (up to 20.7%).
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a kitchen trivet as wall decor
👉 Consequence: Customs may reclassify and charge 20.7% instead of 13.2%, plus penalties.
❌ Mistake 2: Declaring a Christmas ornament as general decor
👉 Consequence: Lose 0% base rate benefit, pay 3.2% extra base tariff.
❌ Mistake 3: Vague description "Wooden Circle"
👉 Consequence: Customs ambiguity → Delays, inspections, potential detention.
❌ Mistake 4: Ignoring Section 122 Tariff
👉 Consequence: 10% surcharge applies to ALL wooden articles from China, regardless of HS Code.
✅ Correct Approach:
"Wooden Decorative Circle, Unpainted, for Wall Hanging, Model XYZ, Made in China"
OR
"Wooden Kitchen Trivet, Painted, Heat Resistant, Model ABC, Made in China"
🎯 VII. Conclusion: Precision Classification, Cost Optimization!
🎯 Remember the Mnemonic:
🔹 "Kitchen is High, Decor is Middle, Christmas is Low!"
🔹 "Section 122 is Universal, Section 301 is Kitchen Only!"
🔹 "Clear Declaration Saves Dollars, Vague Description Causes Delays!"
📌 Pro Tip:
- If your product can be both kitchenware and decor, choose the lower tariff category if justified by primary use.
- Pre-clearance ruling is highly recommended for mixed-use wooden items.
- Document intent clearly in invoices and packing lists.
📣 Immediate Action:
📞 Contact your customs broker with product photos and intended use.
📝 Apply for Advance Ruling if unsure about classification.
🚀 Optimize your HS Code to reduce Section 301/122 exposure.
✨ Professional clearance starts with precise classification!
💼 Every percentage point counts in tariff optimization!
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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。