Wooden Spoon
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8215994060 | 15.0% | CN | US | 官方文档 |
| 8215994030 | 15.0% | CN | US | 官方文档 |
| 4419901100 | 15.3% | CN | US | 官方文档 |
| 4419201000 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Wooden Spoons & Tableware (Tableware and Kitchenware, of Wood)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Wooden Tableware"?
Wooden spoons and related tableware are traditional, eco-friendly kitchen and dining essentials. In international trade, they are strictly classified based on material type and specific usage. The key distinction lies in whether the wood is tropical or non-tropical (other), and whether it falls under general wooden tableware or specific sub-categories.
⚠️ Critical Distinction Point:
- If made from non-tropical wood (e.g., bamboo, maple, beech not classified as tropical): → 4419.90.11.00
- If made from tropical wood (e.g., teak, mahogany, ipe): → 4419.20.10.00
- If made from base metal with wooden handles (e.g., stainless steel spoon with wood grip): → 8215.99.40.x0 (Metal tableware, not wood tableware)💡 Note: The description "Wooden Spoon" primarily triggers Chapter 44 (Wood and articles of wood). However, if the spoon is primarily metal with wood accents, it falls under Chapter 82 (Base metal tableware). This guide focuses on pure wooden tableware as per the provided data.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Wood Type |
|---|---|---|---|
4419.90.11.00 |
Tableware and kitchenware, of wood: Other: Forks and spoons | General wooden spoons, forks, knives made from non-tropical wood | ❌ Non-Tropical |
4419.20.10.00 |
Tableware and kitchenware, of wood: Of tropical wood: Forks and spoons | Wooden spoons made from tropical hardwoods (e.g., Teak, Mahogany) | ✅ Tropical |
8215.99.40.60 |
Spoons, forks... of base metal: With base metal (except stainless steel) or nonmetal handles: Other | Metal spoons with wooden/plastic handles | ⚠️ Base Metal Core |
8215.99.40.30 |
Spoons, forks... of base metal: With base metal or nonmetal handles: Tablespoons and table ladles | Metal table spoons/ladles with non-metal handles | ⚠️ Base Metal Core |
🔍 Key Insight:
- "Wooden Spoon" usually refers to items in Chapter 44 (HS 4419).
- If the spoon is metal with a wooden handle, it is NOT "wooden tableware" but "base metal tableware" (HS 8215).
- The tax rates differ significantly based on this distinction.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 4419.90.11.00 —— Wooden Tableware (Other, Non-Tropical Wood)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligible? | ✅ Yes (if under $800, subject to Section 321 de minimis rules) |
| Legal Basis | HTSUS:4419.90.11.00 |
📌 Explanation:
- No tariffs apply to general wooden tableware (non-tropical) imported from China under current rates.
- This is a highly competitive classification for cost-saving.
- Ensure the product is pure wood (no metal parts) and non-tropical.
🎯 2. 4419.20.10.00 —— Wooden Tableware (Of Tropical Wood)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff | 0.0% |
| Total Tariff | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Eligible? | ✅ Yes (if under $800, subject to Section 321 de minimis rules) |
| Legal Basis | HTSUS:4419.20.10.00 |
📌 Explanation:
- 5.3% tariff applies to wooden tableware made from tropical woods.
- Tropical woods are often subject to stricter environmental and trade regulations.
- Example: Spoons made from Teak, Mahogany, Rosewood.
🎯 3. 8215.99.40.60 & 8215.99.40.30 —— Base Metal Tableware (With Non-Metal/Wood Handles)
| Item | Content |
|---|---|
| Base Tariff | 5.0% |
| Additional Tariff | 0.0% |
| Total Tariff | 5.0% |
| Tax Calculation | CIF Value × 5.0% |
| De Minimis Eligible? | ✅ Yes (if under $800) |
| Legal Basis | HTSUS:8215.99.40.60 / 8215.99.40.30 |
📌 Explanation:
- These codes apply to metal spoons (e.g., stainless steel, aluminum) with wooden or non-metal handles.
- Not "wooden tableware" but "metal tableware with wood accents".
- Tax rate is 5.0%, slightly lower than tropical wood tableware but higher than non-tropical pure wood.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify "Wooden Spoon" or "Kitchenware, Wooden" |
| ✅ Material Declaration | ✔️ | Specify wood type (Tropical vs. Non-Tropical) |
| ✅ Photos | ✔️ | Clear images of product, especially handles and material |
| ✅ Commercial Invoice | ✔️ | State HS Code, CIF value, origin |
| ✅ Packing List | ✔️ | Weight, dimensions, number of items |
| ✅ Certificate of Origin | ✔️ | If claiming preferential treatment (if applicable) |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Pure Wood? Chapter 44. Metal Core? Chapter 82. Tropical? 5.3%. Other? 0%!"
| Scenario | Correct HS Code | Wrong Approach | Consequence |
|---|---|---|---|
| Pure wooden spoon (non-tropical) | 4419.90.11.00 |
Declare as metal tableware | Underpayment + Penalty |
| Pure wooden spoon (tropical) | 4419.20.10.00 |
Declare as non-tropical | Underpayment + Penalty |
| Metal spoon with wood handle | 8215.99.40.x0 |
Declare as wooden tableware | Overpayment + Delays |
| Mixed material (e.g., wooden handle + metal core) | 8215.99.40.x0 |
Declare as wooden tableware | Classification Error |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Wooden Spoons | Provide design specs to prove pure wood construction |
| Tropical Wood Certification | Provide FSC or similar certification if required by buyer |
| De Minimis (<$800) | Ensure all documentation supports "wooden tableware" for 0% or 5.3% |
| High-Value Shipments | Consider pre-ruling to confirm HS Code and tax rate |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4419.90.11.00 |
0.0% | Best for non-tropical wood |
| 🇺🇸 USA | 4419.20.10.00 |
5.3% | Tropical wood |
| 🇨🇳 China | 4419.90.11.00 |
0.0% | No additional tariffs |
| 🇪🇺 EU | 4419.90.11.00 |
0.0% - 3.5% | Varies by member state |
| 🇬🇧 UK | 4419.90.11.00 |
0.0% - 3.5% | Post-Brexit tariffs apply |
📌 Conclusion:
- USA offers 0% tariffs for non-tropical wooden tableware.
- Tropical wood incurs 5.3%.
- Metal-core items are taxed at 5.0%.
- De minimis shipments (<$800) are generally duty-free in the US.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a metal spoon with a wooden handle as "Wooden Tableware"
👉 Consequence: Misclassification → Potential penalties or delays.
❌ Mistake 2: Failing to specify wood type (Tropical vs. Non-Tropical)
👉 Consequence: Customs may assign the higher rate (5.3%) or request additional documentation.
❌ Mistake 3: Assuming all wooden items are duty-free
👉 Consequence: If wood is tropical, 5.3% tax applies.
❌ Mistake 4: Using generic terms like "Kitchenware" without material specification
👉 Consequence: Customs may classify as metal or other, leading to incorrect tax.
✅ Correct Approach:
"Wooden Spoon, Made of Beech Wood (Non-Tropical), For Kitchen Use, HS Code 4419.90.11.00"
🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Compliance
🎯 Remember the Mantra:
🔹 "Pure Wood? 0% or 5.3%. Metal Core? 5.0%. Tropical? Pay 5.3%. Non-Tropical? Pay 0%!"
🔹 "HS Code Determines Duty. Declare Accurately, Pay Less!"
📌 Pro Tip:
If your wooden spoons are not made in China (e.g., Vietnam, Indonesia), check for preferential tariffs under trade agreements (e.g., ASEAN-US).
For high-volume shipments, apply for an Advance Ruling to confirm HS Code and tax rate.
📣 Act Now:
📞 Consult a Customs Broker + Provide Product Photos + Apply for HS Code Pre-Ruling
🚀 Ensure Smooth Clearance, Lower Costs, Faster Time-to-Market!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny 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。