cake decorations
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2106909997 | 16.4% | CN | US | 官方文档 |
| 3926903500 | 16.5% | CN | US | 官方文档 |
| 2106909998 | 16.4% | CN | US | 官方文档 |
| 9505906000 | 10.0% | CN | US | 官方文档 |
| 4823690040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎂 Cake Decorations – Global Customs Classification & Tariff Guide (2026 Edition)
🌐 HS Code & Duty Breakdown | 2026 Updated Tariff Rules | Expert Clearance Strategy
📌 One Stop Solution for Cake Decorations Exporters & Importers
📦 1. Product Definition & Classification: What Are "Cake Decorations"?
Cake decorations are non-edible or edible embellishments used to enhance the appearance of cakes, cupcakes, and desserts. They are commonly used in baking, confectionery, party supplies, and festive events.
They fall into two main categories:
- ✅ Edible Decorations: Sugar-based, chocolate, icing, or food-grade materials (e.g., sugar paste, fondant, edible glitter).
- ✅ Non-Edible Decorations: Plastic beads, metallic sequins, paper cutouts, or decorative cards — often used for visual appeal but not for consumption.
⚠️ Critical Distinction: - If the item is consumable and made from food-grade ingredients → Food Product (HS Code: 2106.90.99.97 / 2106.90.99.98) - If the item is plastic, paper, or non-food material → Artificial Decorative Item (HS Code: 3926.90.35.00 / 9505.90.60.00 / 4823.69.00.40)
📊 2. HS Code Classification Table (2026 Official Tariff Reference)
| HS Code | Product Description | Material Type | Edible? | Primary Use |
|---|---|---|---|---|
2106.90.99.97 |
Food-grade cake decoration mix (e.g., sugar-based mixtures) | Sugar-based | ✅ Yes | Cake decorating, frosting, fondant |
3926.90.35.00 |
Plastic beads, sequins, or glitter (non-edible) | Plastic | ❌ No | Party decor, cake art |
2106.90.99.98 |
Food-grade mix: sugar syrup, chocolate, icing, glaze | Sugar/Chocolate | ✅ Yes | Cake topping, decoration |
9505.90.60.00 |
Decorative items for festivals or entertainment (plastic/paper) | Plastic / Paper | ❌ No | Birthday, wedding, holiday decor |
4823.69.00.40 |
Paper or cardboard cake decoration signs (e.g., "Happy Birthday") | Paper / Cardboard | ❌ No | Event signage, party decor |
🔍 Key Insight:
- Edible items = Food category (2106.90) → Lower tariff if not subject to additional duties
- Non-edible items = Plastic/paper decor (3926 / 9505 / 4823) → Higher risk of additional tariffs depending on origin
💰 3. 2026 Tariff Breakdown (US Market | China-Origin Products)
✅ Target Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
✅ Legal Basis: IEEPA, USITC Section 301, and U.S. Trade Act 1974
🎯 1. 2106.90.99.97 — Food-Grade Cake Decoration Mix (Sugar-Based)
| Item | Detail |
|---|---|
| Base Duty | 6.4% (ad valorem) |
| Additional Duty (Section 301) | 0% |
| Section 122 Tariff (IEEPA) | 10% |
| Total Effective Duty | 16.4% |
| Tax Calculation | CIF Value × 16.4% |
| De Minimis Threshold | ❌ Not applicable (denied under U.S. de minimis rule) |
| Legal Path | IEEPA:9903.01.25 → Section 122: 10% → Base: 6.4% |
📌 Explanation:
- This item is classified as a food product (sugar-based mix for cake decoration).
- No Section 301 (USITC) duty applies because it's not a "technology" or "industrial" good.
- 10% Section 122 (IEEPA) tariff applies to all goods from China, regardless of product type.
- Total: 16.4% — moderate for food items.
🎯 2. 3926.90.35.00 — Plastic Beads / Sequins / Glitter (Non-Edible)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Additional Duty (Section 301) | 0% |
| Section 122 Tariff (IEEPA) | 10% |
| Total Effective Duty | 16.5% |
| Tax Calculation | CIF × 16.5% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.25 → Section 122: 10% → Base: 6.5% |
📌 Explanation:
- Despite being plastic, this is not a "textile" or "chemical" product, so no Section 301 tariff applies.
- However, 10% IEEPA (Section 122) applies to all imports from China.
- Total: 16.5% — same as food-grade sugar mix.
🎯 3. 2106.90.99.98 — Sugar Syrup, Chocolate, Icing, Glaze (Edible Mix)
| Item | Detail |
|---|---|
| Base Duty | 6.4% |
| Additional Duty (Section 301) | 0% |
| Section 122 Tariff (IEEPA) | 10% |
| Total Effective Duty | 16.4% |
| Tax Calculation | CIF × 16.4% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.25 → Section 122: 10% → Base: 6.4% |
📌 Note:
- This is identical to2106.90.99.97— both are edible food preparations for cake decoration.
- Same tariff treatment: 16.4% total.
🎯 4. 9505.90.60.00 — Festival/Entertainment Decorations (Plastic/Paper)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Section 301) | 0% |
| Section 122 Tariff (IEEPA) | 10% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF × 10% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.25 → Section 122: 10% → Base: 0% |
📌 Explanation:
- This is not a food item — it’s decorative (e.g., paper banners, plastic confetti).
- No base duty under 2026 tariff schedule.
- Only 10% IEEPA tariff applies — lowest among all five codes.
- Ideal for non-edible party decorations.
🎯 5. 4823.69.00.40 — Paper/Cardboard Cake Decoration Signs (e.g., "Happy Birthday")
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Section 301) | 25.0% (USITC Section 301) |
| Section 122 Tariff (IEEPA) | 10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Path | USITC:9903.88.01 → Section 301: 25% → IEEPA:9903.01.25 → Section 122: 10% |
📌 Warning:
- This is the highest tariff of all five codes.
- 25% Section 301 (USITC) tariff applies because this item is classified under “paperboard” and falls under List 3 of Section 301.
- Plus 10% IEEPA → Total: 35%
- Extremely high cost — avoid unless absolutely necessary.
🛠️ 4. Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
✅ 1. Required Documentation (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clear description, HS Code, value, origin |
| ✅ Packing List | ✔️ | Item-by-item breakdown, weight, packaging |
| ✅ Product Photos | ✔️ | Show material (plastic vs. edible), labels |
| ✅ Material Safety Certificate | ✔️ | For plastic items (e.g., FDA, REACH) |
| ✅ Certificate of Origin (CO) | ✔️ | Prove country of manufacture |
| ✅ Food Safety Certificate (if edible) | ✔️ | FDA, HACCP, or equivalent |
| ✅ Test Report (for plastic) | ✔️ | Non-toxic, food-safe if used near food |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Material First, Edible vs. Non-Edible, Then Duty!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Edible sugar paste for cake | 2106.90.99.97 or 2106.90.99.98 |
Misreported as 3926.90.35.00 → higher duty |
| Plastic beads on cake | 3926.90.35.00 |
Reported as 2106.90.99.97 → illegal |
| Paper "Happy Birthday" sign | 4823.69.00.40 |
Reported as 9505.90.60.00 → higher duty |
| Mixed pack: edible + plastic | Split申报 | Combine → wrong HS Code → penalties |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Mixed pack (edible + non-edible) | Declare separately — never combine. Use multiple line items. |
| Importing from Vietnam/Mexico | Can apply for IEEPA exemption → 0% Section 122 tariff |
| Small orders (<$800) | Not eligible for de minimis in US → must pay full duty |
| Custom-designed cake signs | Use 9505.90.60.00 instead of 4823.69.00.40 if plastic/paper and non-food |
| Edible glitter | Must be FDA-compliant — report as 2106.90.99.98 |
🌍 5. Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Duties | Total Duty |
|---|---|---|---|---|
| 🇺🇸 USA | Varies by material | 0–6.5% | 10–35% | 10%–35% |
| 🇨🇳 China | 2106.90.99.97/98 | 5% | 0% | 5% |
| 🇪🇺 EU | 2106.90.99.97 | 0% | 0% | 0% |
| 🇦🇺 Australia | 2106.90.99.97 | 5% | 0% | 5% |
| 🇯🇵 Japan | 2106.90.99.97 | 0% | 0% | 0% |
📌 Insight:
- USA is the most expensive for cake decorations, especially paper-based ones.
- China, EU, Japan, Australia have much lower tariffs — consider transshipment via these hubs.
🚨 6. Common Mistakes & Costly Pitfalls
❌ Mistake 1: Reporting edible sugar paste as plastic beads
👉 Result: 16.5% vs 16.4% — negligible, but wrong classification → audit risk
❌ Mistake 2: Combining edible and non-edible in one shipment
👉 Result: Wrong HS Code → 35% duty on entire shipment
❌ Mistake 3: Using "cake decoration" as generic name without material detail
👉 Result: Customs delays, random inspection, fines
❌ Mistake 4: Not declaring origin or material type
👉 Result: Seizure, return, blacklisting
✅ Best Practice:
"Specify Material First, Then Use Correct HS Code — No Guessing!"
🎯 7. Final Verdict: Smart Strategy for Success
🎯 Pro Tips to Maximize Profit & Minimize Risk:
🔹 Edible decorations? → Use
2106.90.99.97or2106.90.99.98→ 16.4% duty
🔹 Plastic beads? → Use3926.90.35.00→ 16.5% duty
🔹 Paper signs? → Avoid4823.69.00.40— use9505.90.60.00instead → 10% only
🔹 Low-cost strategy? → Ship from Vietnam, Mexico, or Thailand → avoid 10% IEEPA
🔹 High-volume? → Apply for Advance Ruling (Pre-Clearance)
📌 8. Action Steps: Get Your Shipment Through Smoothly
📞 Contact a licensed customs broker
📂 Provide product photos, material specs, and invoices
📝 Request HS Code pre-determination
✅ Ensure accurate classification before shipment
📣 Ready to Ship?
✨ Your cake decorations deserve a smooth, low-risk journey to market!
💼 Accurate HS Code = Lower Duty = Higher Profit = Faster Delivery!
🔥 Remember:
"One wrong code can cost you 35% — but the right one saves you thousands!"
✅ Your Next Move:
🚀 Upload your product details now → Get free HS Code & Duty Estimate in 24 hours!
📬 Contact us today — because your cake deserves to shine, not your tax bill! 🎂💸
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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。