egg tart cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 6909195095 | 39.0% | CN | US | 官方文档 |
| 6909195010 | 14.0% | CN | US | 官方文档 |
| 7323915020 | 15.3% | CN | US | 官方文档 |
| 7323920020 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🥧 Egg Tart Cup (Bakeware: Cast Iron & Enameled)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand “Egg Tart Cup”?
The Egg Tart Cup is a specialized type of bakeware used primarily in baking pastries, muffins, and tarts. In international trade, its classification depends heavily on the material and surface treatment (specifically whether it is enameled or not).
For this specific product line involving Cast Iron, there are two distinct categories: 1. Non-Enameled Cast Iron: Raw cast iron cups, often requiring seasoning before use. 2. Enameled Cast Iron: Coated with a glass-like enamel layer, offering rust resistance and easier cleaning.
⚠️ Key Distinction Point:
- If the cup is Cast Iron, NOT Enamled → Classified under 7323.91.50.20
- If the cup is Cast Iron, Enamled → Classified under 7323.92.00.20
- Note: If made of other materials (e.g., silicone, aluminum), different HS codes apply, but the provided data focuses on Cast Iron.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Enamel Status |
|---|---|---|---|
7323.91.50.20 |
Table, kitchen or other household articles of cast iron, not enameled: Bakeware (cookware not suitable for stove top use) | Raw cast iron tart cups, uncoated, requires seasoning | ❌ No |
7323.92.00.20 |
Table, kitchen or other household articles of cast iron, enameled: Bakeware (cookware not suitable for stove top use) | Enamel-coated tart cups, rust-resistant, ready-to-use | ✅ Yes |
🔍 Key Reminder:
- "Bakeware" refers to items not suitable for direct stove-top use (unlike pans or pots). Egg tart cups are explicitly included here.
- Enamel refers to a vitreous, non-metallic coating fused to the metal surface.
- Do not confuse these with general "stainless steel" or "aluminum" bakeware, which fall under different subheadings.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Based on current trade measures (Section 301 & IEEPA)
🎯 1. 7323.91.50.20 —— Cast Iron Bakeware, Not Enamled
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Exemption Eligibility | ✅ Yes (Likely eligible under current $800 threshold, subject to change) |
| Legal Basis Path | HTSUS:7323.91.50.20 → General Rate of Duty |
📌 Explanation:
- Cast iron bakeware not enameled has a relatively low base tariff of 5.3%.
- Unlike electronics or solar panels, cast iron cookware is not heavily targeted by recent high-profile trade war tariffs (e.g., Section 301 List 3/4 often target steel/aluminum products, but specific "articles of iron/steel" like bakeware may have different treatment).
- Crucially: The provided data shows 0% additional tax, making this a favorable classification from a cost perspective.
🎯 2. 7323.92.00.20 —— Cast Iron Bakeware, Enamled
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301/IEEPA) | 7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Exemption Eligibility | ✅ Yes (Likely eligible under current $800 threshold) |
| Legal Basis Path | HTSUS:7323.92.00.20 → Specific Additional Duty Footnote |
📌 Note:
- Enameled cast iron bakeware has a 0% base tariff, which is excellent.
- However, it is subject to a 7.5% additional tariff (likely under specific trade action footnotes).
- Total 7.5% is still significantly lower than many other categories (e.g., plastics or textiles) and much lower than the 28% applied to plastic packing materials (see below).
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: Material (Cast Iron), Finish (Enameled/Non-Enameled), Dimensions, Weight, Use (Bakeware for Ovens). |
| ✅ Product Photos | ✔️ | Clear images showing the interior (enamel color/texture) and exterior (rust/raw iron). |
| ✅ Commercial Invoice | ✔️ | Must clearly describe as "Cast Iron Egg Tart Cups, Enamled/Non-Enamled, for Baking". Avoid vague terms like "Kitchen Supplies." |
| ✅ Packing List | ✔️ | Detail net/gross weight, number of units, and packaging material (cardboard, etc.). |
| ✅ Material Composition Statement | ✔️ | Confirm 100% Cast Iron core. If coated, confirm enamel composition (lead-free, food-safe). |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Specify Material & Finish, Avoid ‘Miscellaneous’!”
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Enameled Cups | HS 7323.92.00.20, Desc: "Enameled Cast Iron Egg Tart Cups" |
Declaring as "Steel Kitchenware" → Potential misclassification |
| Raw Iron Cups | HS 7323.91.50.20, Desc: "Non-Enamled Cast Iron Egg Tart Cups" |
Declaring as "Aluminum" or "Silicone" |
| Mixed Shipments | Separate HS codes for Enameled vs. Non-Enameled | Combining into one line item → Audit risk |
| Packaging | Declared separately if high-value | Including packaging cost in dutiable value incorrectly |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Colors | Provide Pantone codes or photos to prove "Enameled" status. |
| Non-Cast Iron Alternatives | If made of Plastic, refer to HS 3923.10.90.00 or 3923.90.00.80 (28% total tax – Much Higher!). |
| Ceramic Alternatives | If made of Ceramic, refer to HS 6909.19.50.95 (0% tax – Lowest!, but different material properties). |
| Gift Sets | If sold as a set with pans, the entire set may be classified under the principal item (e.g., pan), changing the HS code. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7323.91.50.20 / 7323.92.00.20 |
5.3% / 7.5% | FDA Food Contact Safety (if enameled) | Lowest among metal bakeware options provided |
| 🇨🇳 China | 7323.91.50.20 / 7323.92.00.20 |
5.3% / 0% (Import) | CCC (if applicable) | Export tax may apply depending on current policy |
| 🇪🇺 EU | 7323.91.00 / 7323.92.00 |
0% - 2.7% | LFGB (Germany), FDA-equivalent | Low duties, high safety standards |
| 🇬🇧 UK | 7323.91.00 / 7323.92.00 |
0% - 2.7% | UKCA Marking | Post-Brexit rules apply |
| 🇦🇺 Australia | 7323.91.00 / 7323.92.00 |
5% | Australian SAA Standards | Moderate tariffs |
📌 Conclusion:
- Cast Iron Bakeware is relatively low-tariff compared to plastic packing materials (28%) or other steel goods.
- Enameled versions have 0% base tax but face a 7.5% add-on, totaling 7.5%.
- Non-Enamled versions have a 5.3% flat rate.
- Plastic alternatives (HS3923...) are subject to 28% total tax – Avoid if possible for cost savings!
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Egg Tart Cups" as "Plastic Containers" (HS 3923.10.90.00)
👉 Consequence: 28% Tax instead of 5.3%-7.5% → Massive Cost Increase!
❌ Mistake 2: Failing to specify "Enamled" vs. "Non-Enamled"
👉 Consequence: Customs may apply the higher general rate or demand reclassification → Delays + Storage Fees
❌ Mistake 3: Ignoring Food Contact Safety Standards for Enameled Products
👉 Consequence: Rejection by FDA or equivalent agency due to lead/cadmium leaching risks → Return or Destruction
❌ Mistake 4: Combining Cast Iron with Ceramic or Steel items in one HS Code
👉 Consequence: Misclassification → Audits + Penalties
✅ Correct Practice:
"Cast Iron Egg Tart Cups, Enamled, Food-Safe, Oven-Safe, Model ET-001, Pack of 12"
🎯 VII. Conclusion: Precise Classification for Maximum Profit!
🎯 Remember the Mantra:
🔹 "Cast Iron Bakeware: 5.3% to 7.5%."
🔹 "Plastic Packing: 28% – Avoid!"
🔹 "Ceramic Labs: 0% – But Not for Food!"
🔹 "Specify 'Enamled' or 'Not Enamled' – It Changes the Tax!"
📌 Pro Tip:
- If your Egg Tart Cups are made of Ceramic, use HS 6909.19.50.95 (0% Tax) for maximum savings, but ensure they are declared as "Household/Culinary" and not "Laboratory Ceramic."
- For Cast Iron, the difference between enameled (7.5%) and non-enameled (5.3%) is small (2.2%). Choose based on market preference, not just tax.
- For Plastic, the 28% tax makes it uncompetitive in the US market compared to metal/ceramic.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Confirm Material (Cast Iron vs. Plastic)
🚀 Let your Egg Tart Cups Clear Customs Smoothly, Save Costs, and Boost Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point in Tariff is Pure Profit or Pure Loss!
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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。