garden tool
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326908635 | 87.9% | CN | US | 官方文档 |
| 8201300080 | 35.0% | CN | US | 官方文档 |
| 8432900081 | 85.0% | CN | US | 官方文档 |
| 8201906000 | 35.0% | CN | US | 官方文档 |
| 7326200030 | 88.9% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Garden Tools (Yard & Landscaping Equipment)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Understand "Garden Tools"?
In international trade, "Garden Tools" is a broad category that spans from manual hand tools to motorized machinery parts. The classification depends heavily on material composition, mechanical functionality, and whether it is a standalone tool or a spare part.
Manual/Non-Mechanical Accessories (e.g., spades, rakes, specialized fittings):
Often classified under Section XV (Base Metals) or Chapter 82 (Tools) if they are considered parts of agricultural machinery.
Mechanical Parts (e.g., blades for rotary mowers, attachments for tractors):
Classified under Chapter 84 as parts of agricultural, horticultural, or forestry machinery.
⚠️ Key Distinction Point:
- If the item is a standalone manual tool (e.g., a hand pruner) → Likely Chapter 82.
- If the item is a mechanical component/attachment for a machine (e.g., a blade for a lawnmower) → Likely Chapter 84.
- If the item is a general iron/steel fixture without specific mechanical function → Likely Chapter 73.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential classifications and their rationales:
| HS Code | Summary / Rationale | Total Tax Rate |
|---|---|---|
7326.90.86.35 |
General Iron/Steel Accessories: Inferred as iron/steel garden accessories based on other category matching principles. Fits the "catch-all" scope for other articles of iron/steel. | 87.9% |
8201.30.00.80 |
Manual Garden Tools: Matches use and form. Defined as accessories for gardening with no material conflict. | 35.0% |
8432.90.00.81 |
Machinery Parts: Matches use and form. Classified as a part of other machinery. Gardening tools fall under agricultural/horticultural machinery categories. | 85.0% |
8201.90.60.00 |
Other Manual Tools/Accessories: Matches gardening tool/accessory attributes. No base metal material conflict. Follows the default preference for spare parts/accessories. | 35.0% |
7326.20.00.30 |
Steel Parts/Fittings: Based on parts rules, matches component/accessory attributes. Infers material as steel, fitting the "other articles of steel" catch-all category. | 88.9% |
🔍 Key Insight:
- The tariff burden varies significantly (35% to 88.9%) depending on whether you classify the item as a manual tool (Ch 82) or a general steel part/machinery component (Ch 73/84). - Chapter 82 (8201) offers the lowest rate at 35%. - Chapter 73/84 (7326/8432) carry much higher rates due to specific steel/aluminum tariffs, totaling 85%-88.9%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current regimes including Section 301 and IEEPA measures
🎯 1. 8201.30.00.80 & 8201.90.60.00 —— Manual Garden Tools & Accessories (Lowest Rate Strategy)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause / IEEPA | +10% (Specific to certain Chinese goods) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Usually subject to strict scrutiny) |
| Legal Basis Path | USITC:8201.30.00.80 → Section 301: Footnote 9903.88.01 → IEEPA: 10% add-on |
📌 Explanation:
- These HS codes fall under "Tools, implements, spades, shovels, picks, axes, chisels, hoes, forks and rakes...". - While the base duty is 0%, the 25% Section 301 tariff applies to most Chinese-made tools. - The additional 10% appears to be a specific policy add-on (referred to as "122 Clause" in data), bringing the total to 35%. - This is the most cost-effective classification if the item qualifies as a manual tool.
🎯 2. 8432.90.00.81 —— Parts of Agricultural/Horticultural Machinery
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| 122 Clause / Steel/Aluminum | +50% (122 Clause: 10% Steel/Aluminum/Copper Products Surcharge) |
| Total Tax Rate | 85.0% |
| Tax Calculation | CIF Value × 85% |
| Legal Basis Path | USITC:8432.90.00.81 → Section 301 → 122 Clause: Steel/Aluminum |
📌 Explanation:
- Classified as parts of machinery for soil preparation or cultivation. - High burden due to the 50% steel/aluminum surcharge (122 Clause) combined with the 25% Section 301. - Avoid this classification unless the item is clearly a complex mechanical part not qualifying as a simple tool.
🎯 3. 7326.90.86.35 & 7326.20.00.30 —— General Iron/Steel Articles & Parts
| Item | Content |
|---|---|
| Base Duty Rate | 2.9% - 3.9% |
| Section 301 Surcharge | +25.0% |
| 122 Clause / Steel/Aluminum | +50% |
| Total Tax Rate | 87.9% - 88.9% |
| Tax Calculation | CIF Value × ~88% |
| Legal Basis Path | USITC:7326 → Section 301 → 122 Clause: Steel/Aluminum |
📌 Explanation:
- "Other articles of iron or steel." - Even though the base duty is slightly higher than 0%, the 50% steel surcharge is the killer. - This classification is for generic steel fixtures or parts that do not fit specific mechanical tool categories. - Highest Cost Risk. Avoid if possible.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (Steel, Iron, Plastic), Function (Manual vs. Mechanical Part), Usage (Gardening). |
| ✅ Technical Drawing / Photos | ✔️ | Show handles, blades, and connection points. Crucial for distinguishing between "Hand Tool" (Ch 82) and "Machinery Part" (Ch 84). |
| ✅ Commercial Invoice | ✔️ | Description must be precise: e.g., "Manual Steel Garden Hoe" vs. "Steel Blade for Lawnmower". |
| ✅ Country of Origin Certificate | ✔️ | Essential for determining Section 301 applicability. |
| ✅ HS Code Pre-Ruling Request | ✔️ | Highly Recommended due to the 35% vs. 88% variance. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Manual is Cheap (35%), Mechanical is Expensive (85%+), Steel Fixtures are Worst (88%+)"
| Scenario | Recommended HS Code | Estimated Rate | Reason |
|---|---|---|---|
| Hand-held spade, rake, pruner | 8201.30.00.80 or 8201.90.60.00 |
35% | Classified as tools/implements. Lowest tariff. |
| Replacement blade for electric mower | 8432.90.00.81 |
85% | Classified as part of machinery. High steel surcharge. |
| Generic metal stake/peg | 7326.90.86.35 |
87.9% | General steel article. High steel surcharge. |
| Pipe fitting for irrigation | 7326.20.00.30 |
88.9% | Steel part. High steel surcharge. |
✅ 3. Special Cases & Optimization
| Situation | Handling Advice |
|---|---|
| Set Tools (e.g., 5-piece set) | Declare as a Set. If the essential character is the manual tool (e.g., hoe + rake), try to argue for Ch 82. If it includes a mechanical attachment, it may force Ch 84. |
| Composite Material (Wood Handle + Steel Head) | Still generally classified by the principal material. If the steel head is the functional part, it may be Ch 82. Do not split shipment. |
| OEM Custom Parts | Provide the End-Use Declaration. If the part is specifically designed for a machine, Ch 84 is likely mandatory, despite the cost. |
| Small Hardware (Bolts, Nuts for Garden Furniture) | These often fall under Ch 73. Be aware of the 88.9% rate. Consider if they can be declared as "Parts of Furniture" if applicable, though Ch 73 is standard. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Est. Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 8201.30.00.80 |
35% (Best Case) | Avoid Ch 73/84 if possible due to 50% Steel Surcharge. |
| 🇨🇳 China | 8201.30.00.00 |
~5-10% | No Section 301 or IEEPA add-ons. |
| 🇪🇺 EU | 8201.30.00.00 |
0-4% | Generally low tariffs for garden tools. No steel surcharge. |
| 🇬🇧 UK | 8201.30.00.00 |
0-4% | Post-Brexit, similar to EU trends for tools. |
📌 Conclusion:
- The USA is the most expensive market due to Section 301 (25%) and 122 Clause (50% for steel). - Strategy: Prioritize classification under Chapter 82 (Tools) where legally defensible to save ~50% in taxes compared to Chapter 73/84.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying a manual garden hoe as "Part of Machinery" (8432)
👉 Consequence: Tax jumps from 35% to 85%.
👉 Fix: Emphasize "Hand-held," "Non-mechanical," "Manual operation."
❌ Mistake 2: Classifying a steel irrigation pipe as "Garden Tool" (8201)
👉 Consequence: Rejected by customs. Must be classified under Ch 73 or 72. Tax ~88%.
👉 Fix: Use accurate description like "Steel Pipe Fitting."
❌ Mistake 3: Ignoring the 122 Clause Steel Surcharge
👉 Consequence: Underpayment of ~50%. Leads to penalties and back taxes.
👉 Fix: Check if the item is made of Steel, Aluminum, or Copper. If yes, expect the 50% add-on unless it falls under specific exemptions (rare for tools).
✅ Correct Approach:
"Manual Steel Garden Hoe, 24-inch blade, wooden handle, for home gardening. Not a mechanical part."
→ Target HS:8201.30.00.80(35%)
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Manual Tools = 35%. Steel Parts = 88%. Choose Wisely!"
🔹 "If it's a hand tool, aim for Ch 82. If it's a machine part, brace for Ch 84/73."
📌 Pro Tip:
If your garden tools are made in Vietnam, Thailand, or India, you may avoid the Section 301 (25%) and 122 Clause (50%) surcharges entirely, reducing the total duty to 0-10%.
Action Item:
📞 Consult a Customs Broker for an Advance Ruling if your product sits on the border between "Tool" and "Part."
🚀 Optimize your Supply Chain: Consider final assembly or sourcing in non-China countries to mitigate tariff risks.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point matters in global trade!
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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。