baster set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7323930045 | 62.0% | CN | US | 官方文档 |
| 7323940040 | 70.2% | CN | US | 官方文档 |
商品图片
AI分析
🍳 Baster Set (Kitchen Basters & Tools)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Stainless Steel & Iron Ware
📌 I. Product Definition & Classification: What Exactly Is a "Baster Set"?
A Baster Set typically refers to kitchen utensils designed for pouring juices, fats, or sauces over food during cooking or roasting. Common components include: * Tube Basters: Glass or plastic tubes with a rubber bulb for suction and release. * Mouth Basters: Simple curved tubes (less common now due to hygiene concerns). * Pottery/Ceramic Basters: Glazed vessels with spouts. * Metal Ladles/Spoons: Often grouped in "sets" for basting and serving.
⚠️ Critical Distinction for HS Code Classification:
The HS Code depends entirely on the material and the specific type of the item.
- If the baster is made of Stainless Steel (solid, not just plated) and is for household use → It falls under 7323.93.
- If the baster is made of Iron or Steel (non-stainless) and is enameled (painted/coated) → It falls under 7323.94.
- If the baster is made of Plastic, Glass, or Ceramic → It does NOT fall under the data provided below (7323 covers Iron/Steel only).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided <DATA>, here are the two applicable HS Codes for Iron/Steel Basters:
| HS Code | Product Description | Material | Key Characteristics | Applicable Baster Types |
|---|---|---|---|---|
7323.93.00.45 |
Table, kitchen or other household articles... Of stainless steel: Cooking and kitchen ware: Other: Cooking ware: Other | Stainless Steel | Solid stainless steel construction. Not enameled. | Stainless steel tube basters, stainless steel ladles, stainless steel spatulas for basting. |
7323.94.00.40 |
Table, kitchen or other household articles... Of iron (other than cast iron) or steel, enameled: Cooking and kitchen ware: Other | Iron or Steel (Non-Stainless) | Must be Enameled (glass-like coating). | Enamel-coated metal basters, painted iron basters (rare, but possible in sets). |
🔍 Important Note:
- Plastic/Glass Basters: If your "Baster Set" contains glass tubes or plastic bulbs, these items cannot be classified under 7323. They would fall under Chapter 39 (Plastics) or 70 (Glass).
- Mixed Sets: If a set contains mixed materials, customs may require splitting the declaration or classifying based on the "essential character" of the set. However, for metal-only sets, use the codes above.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
⚠️ Critical Warning: Both codes are subject to heavy surcharges due to trade policies.
🎯 1. 7323.93.00.45 —— Stainless Steel Kitchen Ware (Basters, Ladles, etc.)
| Item | Content |
|---|---|
| Base Tariff | 2.0% (Ad Valorem) |
| Section 301 Surcharge (Steel/Aluminum/Copper) | +50% |
| Total Tax Rate | 52.0% |
| Tax Calculation | CIF Value × 52% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC: 7323.93.00.45 → Section 301: Steel/Aluminum/Copper Prods +50% |
📌 Explanation:
- Base 2%: Standard MFN rate for stainless steel household articles.
- 50% Surcharge: Applied under Section 301 specifically for "Steel, Aluminum, Copper Products". Stainless steel basters fall squarely into this category.
- Total 52%: This is a very high tariff. It significantly impacts profit margins.
- No De Minimis: Packages valued under $800 (Section 321) do not benefit from tax exemption if they are subject to Section 301 surcharges.
🎯 2. 7323.94.00.40 —— Enameled Iron/Steel Kitchen Ware
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surcharge (Steel/Aluminum/Copper) | +50% |
| Total Tax Rate | 50.0% |
| Tax Calculation | CIF Value × 50% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC: 7323.94.00.40 → Section 301: Steel/Aluminum/Copper Prods +50% |
📌 Explanation:
- Base 0%: Iron/Steel enameled articles have a lower base rate.
- 50% Surcharge: Still subject to the 50% Section 301 surcharge for steel products.
- Total 50%: Slightly lower than stainless steel, but still extremely high.
- Enamel Requirement: The product must have an enamel coating. If it is plain painted or bare iron, it may still be classified here, but "enameled" is the key descriptor for 7323.94.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Document Checklist (Essential for Clearance)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (e.g., "18/8 Stainless Steel"), dimensions, weight. |
| ✅ Photos (Clear & Detailed) | ✔️ | Show the entire set, close-ups of labels, and any material markings (e.g., "S/S", "Enamel"). |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Stainless Steel Kitchen Baster Set" or "Enameled Iron Baster". Do not use vague terms like "Kitchen Tools". |
| ✅ Packing List | ✔️ | List each item individually if the set is heterogeneous. |
| ✅ Country of Origin Certificate | ✔️ | Proof that the product is made in China (subject to surcharges). |
✅ 2. Declaration Tips (Key Formulas)
🔥 "Material is King, Description is Queen!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Stainless Steel Baster | HS: 7323.93.00.45Desc: "Stainless Steel Baster, Household Use" |
Misdeclare as "Plastic Baster" → Risk of penalty & reclassification. |
| Enameled Metal Baster | HS: 7323.94.00.40Desc: "Enameled Iron Baster" |
Declare as "Pot" or "Pan" → Different HS Code, potential duty fraud. |
| Plastic/Glass Baster | NOT 7323 Use Chapter 39 or 70 |
Force 7323 → Customs will reject & delay shipment. |
| Mixed Set (Metal + Plastic) | Split Declaration | Declare entire set as Steel → Plastic parts may be rejected or taxed differently. |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Plastic Bulb on Steel Tube | If the set is primarily stainless steel with small plastic parts, it may still be classified as 7323.93.00.45. Confirm with a customs broker. |
| Coated Steel (Not Enamel) | If it's just painted (not vitrified enamel), it might still be 7323.94, but "Enameled" is the legal term. Use accurate material descriptions. |
| De Minimis (Section 321) | ❌ Do NOT rely on $800 exemption. Section 301 surcharges (50%) are not exempted under Section 321. You must pay the 50%+ tax regardless of value. |
| Origin Marking | Ensure each item is marked "Made in China" or "China". Failure to mark can lead to additional fines. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 7323.93.00.45 (SS) 7323.94.00.40 (Enameled) |
52% (SS) 50% (Enameled) |
None Specific | High Tariff! Section 301 applies. |
| 🇨🇳 China | 7323.93 / 7323.94 |
~5-10% | None | Lower import duty for domestic trade. |
| 🇪🇺 EU | 7323.93 / 7323.94 |
0-6.5% | REACH, LFGB | No Section 301 equivalent. |
| 🇬🇧 UK | 7323.93 / 7323.94 |
0-6.5% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 7323.93 / 7323.94 |
0-3% | JFSL | Low tariffs, strict food safety. |
📌 Conclusion:
- USA is the most challenging market for Stainless Steel/Enameled Iron kitchenware from China due to the 50%+ surcharge.
- EU/UK/Japan are much more favorable, with tariffs under 7% and no political surcharges.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring a Stainless Steel Baster as "Plastic Kitchen Tool" to avoid tariffs.
👉 Consequence: Customs inspection reveals steel content → Penalty + Back Taxes + Audit.
❌ Error 2: Assuming Plastic Basters fall under 7323.
👉 Consequence: 7323 is for Iron/Steel. Plastic basters belong to Chapter 39. Misdeclaration leads to rejection.
❌ Error 3: Ignoring the Section 301 Surcharge for De Minimis shipments.
👉 Consequence: Shipper expects no tax for orders < $800. Customs charges 52%. Shipper refuses payment → Package returned or destroyed.
❌ Error 4: Using vague descriptions like "Cooking Utensil" without specifying material.
👉 Consequence: Customs assigns default duty (often higher) or requires extensive documentation, causing delays.
✅ Correct Approach:
"Stainless Steel Baster Set, 3-piece, 18/8 Stainless Steel, Household Use, Made in China"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Golden Rules:
🔹 "Steel is Steel: 50% Surcharge in USA."
🔹 "Plastic/Glass ≠ 7323."
🔹 "No De Minimis for Section 301."
📌 Pro Tip:
If you are shipping to the USA, calculate your Landed Cost including 52% tariff.
Landed Cost = Product Cost + Shipping + Insurance + 52% Tariff + Clearance Fees
If the margin cannot absorb the 50%+ tax, consider:
1. Third-party shipping from non-Chinese origins (if applicable).
2. Adjusting pricing to reflect the high duty.
3. Focusing on non-US markets (EU, Asia) where tariffs are lower.
📣 Immediate Action:
📞 Consult a Customs Broker before shipping.
📝 Ensure Material Accuracy on Invoice & Packing List.
🚀 Accurate Declaration = Smooth Clearance!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every Penny of Duty Counts!
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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。