grills
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 7323999030 | 88.4% | CN | US | 官方文档 |
| 7323999080 | 88.4% | CN | US | 官方文档 |
| 8516908500 | 38.9% | CN | US | 官方文档 |
商品图片
AI分析
🔥 Grills & Toasters (Kitchen Appliances & Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies 📌 I. Product Definition & Classification: Do You Really Know "Grills"?
In international trade, the term "Grills" is ambiguous and highly dependent on material composition, function, and specific use. It generally falls into two main categories: 1. Electric Kitchen Appliances (Plastic/Metal Housing): Specifically electric toasters or grill racks for home kitchens (often referred to as "toaster racks" or "grill mats" in trade data). 2. Metal Tableware/Utensils: Iron, steel, or aluminum grill racks used for BBQ or indoor cooking, often classified under tableware or kitchen utensils.
⚠️ Key Distinction Point: * If the item is an electric appliance with heating elements and controls → Look at Chapter 85. * If the item is a non-electric metal rack (for BBQ or oven) → Look at Chapter 73 (Iron/Steel). * If the item is a plastic accessory (e.g., a plastic rack for a toaster) → Look at Chapter 39 (Plastics).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the specific HS Codes for "Grills/Toaster Racks" and their corresponding tax structures:
| HS Code | Product Description | Material/Type | Tax Rate (Total) | Key Tax Components |
|---|---|---|---|---|
3924.10.40.00 |
Toaster Rack, Plastic Kitchen Utensil | Plastic | 13.4% | Base: 3.4% 122 Clause: 10% |
3924.90.56.50 |
Toaster Rack, Plastic Other Household Items | Plastic | 20.9% | Base: 3.4% Section 301: 7.5% 122 Clause: 10% |
7323.99.90.30 |
Toaster Rack, Iron/Steel Kitchen Tableware | Iron/Steel | 88.4% | Base: 3.4% Section 301: 25.0% 122 Clause: 10% Steel/Al/Cu Add-on: 50% |
7323.99.90.80 |
Toaster Rack, Iron/Steel Household Items | Iron/Steel | 88.4% | Base: 3.4% Section 301: 25.0% 122 Clause: 10% Steel/Al/Cu Add-on: 50% |
8516.90.85.00 |
Toaster Rack, Toaster Accessories | Electrical Part | 38.9% | Base: 3.9% Section 301: 25.0% 122 Clause: 10% |
🔍 Critical Note: * Plastic items attract significantly lower tariffs (13.4%–20.9%). * Iron/Steel items face the highest burden (88.4%) due to the specific "Steel, Aluminum, Copper Add-on Tariff of 50%". * Electrical Accessories fall in the middle (38.9%) but are still heavily taxed.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) (Implied by the specific 122 Clause and Section 301 structure) ✅ Effective Time: Current 2026 Regulations
🎯 1. 3924.10.40.00 – Plastic Toaster Rack (Kitchen Utensil)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| 122 Clause Surcharge | +10% |
| Section 301 Surcharge | 0.0% |
| Total Tariff | 13.4% |
| Calculation Basis | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (Usually subject to Section 321 thresholds, but commercial imports are full rate) |
| Legal Path | HTSUS:3924.10.40 → 122 Clause: 10% |
📌 Explanation: * This is the most favorable classification for plastic grills/toaster racks. * The "122 Clause" refers to specific trade remedy measures. * No additional Section 301 tariff applies here, making it cost-effective.
🎯 2. 3924.90.56.50 – Plastic Toaster Rack (Other Household)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| 122 Clause Surcharge | +10% |
| Section 301 Surcharge | +7.5% |
| Total Tariff | 20.9% |
| Calculation Basis | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Path | HTSUS:3924.90.56 → 122 Clause: 10% → Section 301: 7.5% |
📌 Note: * Slightly higher than the previous code due to the 7.5% Section 301 add-on. * Ensure your product description clearly fits "Other Household Items" and not "Kitchen Utensils" to avoid arbitrary classification shifts.
🎯 3. 7323.99.90.30 & 7323.99.90.80 – Iron/Steel Grill Rack
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10% |
| Steel/Al/Cu Add-on | +50% |
| Total Tariff | 88.4% |
| Calculation Basis | CIF Value × 88.4% |
| De Minimis Eligibility | ❌ No |
| Legal Path | HTSUS:7323.99.90 → Section 301: 25% → 122 Clause: 10% → Steel Add-on: 50% |
📌 Warning: * CRITICAL: The 50% Steel Add-on Tariff is the main driver. This applies specifically to products containing steel, aluminum, or copper. * This is an extremely high tariff. Importers must carefully evaluate if plastic alternatives (
3924.xxxx) are feasible. * Both7323.99.90.30(Tableware) and7323.99.90.80(Household Items) have the same rate because the material trigger dominates.
🎯 4. 8516.90.85.00 – Toaster Accessories
| Item | Detail |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10% |
| Total Tariff | 38.9% |
| Calculation Basis | CIF Value × 38.9% |
| De Minimis Eligibility | ❌ No |
| Legal Path | HTSUS:8516.90.85 → Section 301: 25% → 122 Clause: 10% |
📌 Context: * If the "grill" is an integral part or accessory of an electric toaster (e.g., a replaceable heating element or specific electric rack), it may fall here. * Still significantly cheaper than steel (
88.4%) but more expensive than basic plastic (13.4%–20.9%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (Plastic vs. Steel) and function (Heating vs. Non-heating). |
| ✅ Material Composition Statement | ✔️ | Explicitly declare "% Steel" or "% Plastic" to justify HS Code selection. Crucial for avoiding the 50% Steel Add-on if misclassified. |
| ✅ Product Photos | ✔️ | Show the entire unit, labels, and any power cords/elements. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code exactly (e.g., "Plastic Toaster Rack" not just "Grill"). |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming any potential exemptions (though unlikely for CN origin here). |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Material Dictates Tax, Plastic is King, Steel is Sting, Electrify is Middle!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Plastic Rack | "Plastic Toaster Rack, Kitchen Utensil" | "Grill, Plastic" (Vague) | Risk of audit; prefer 3924.10.40.00 (13.4%). |
| Steel BBQ Rack | "Iron Grill Rack, Non-electric" | "Toaster Accessory" | Wrong classification → Potential penalties + Back taxes. |
| Electric Toaster Rack | "Electric Toaster Accessory" | "Plastic Part" | If it has heating elements, it must be 8516 (38.9%). |
| Mixed Material | Separate components or dominant material | "Mixed Grill" | Complex valuation; best to declare dominant material. |
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Steel Grill with Plastic Coating | Still classified as Steel (7323...). The coating does not change the base material for HS purposes in this context. Tariff: 88.4%. |
| Plastic Grill with Metal Wire Insert | If plastic is the primary material/form, try for 3924.... If metal wire is structural, it may shift to 7323.... Get a Ruling! |
| OEM Custom Grills | Provide design files showing material breakdown. Claiming "Plastic" for a steel product is fraud. |
| De Minimis (Section 321) | Most commercial shipments >$800 or from China do not qualify for de minimis duty exemption under current rules for these HS codes. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | FCC (if electric), FDA (food contact) | Cheapest entry point for plastic. |
| 🇺🇸 USA | 7323.99.90.30 (Steel) |
88.4% | None specific, but strict rules of origin | Avoid if possible due to steel add-on. |
| 🇪🇺 EU | 3924.10.40.00 |
~4-6% | LFGB, REACH | Lower tariffs than US. No 301/122 clauses. |
| 🇬🇧 UK | 3924.10.40.00 |
~4-6% | UKCA | Post-Brexit alignment with EU mostly. |
| 🇨🇳 China | 3924.10.40.00 |
~5-10% | CCC (if electric) | Exporting from China usually faces these export duties/taxes. |
📌 Conclusion: * USA Market: Plastic grills (
3924) are highly recommended over Steel (7323) due to the massive 50% steel add-on. * Material Choice: If you are designing a new product, choose plastic for toaster racks/grills to minimize duty to ~13-21%. * Steel Products: Must price in an 88.4% tax burden. This is prohibitive for low-margin goods.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Labeling a Steel BBQ Grill as a "Plastic Toaster Rack" 👉 Result: Customs seizure, fines, and retroactive payment of 88.4% - 13.4% = 75% penalty plus duties!
❌ Mistake 2: Splitting a Steel Rack into "Steel" and "Plastic Handle" to claim plastic rates 👉 Result: Customs will reclassify based on essential character. If steel is structural, it's steel. Total tax 88.4%.
❌ Mistake 3: Ignoring the "122 Clause" 👉 Result: Underestimating costs. The 10% add-on is separate from Base and Section 301. Many importers forget to budget for this.
❌ Mistake 4: Assuming "Accessories" are always cheap
👉 Result: Electric accessories (8516) still carry 38.9%. Only non-electric, non-metal items avoid the heavy surcharges.
✅ Correct Approach:
"Plastic Toaster Rack, Non-Heating, Household Use, Model XYZ, FDA Compliant" → HS: 3924.10.40.00, Tax: 13.4%
🎯 VII. Conclusion: Professional Declaration, Save Money, Avoid Delays!
🎯 Remember the Mantra:
🔹 "Plastic is Cheap, Steel is Steep, Electric is Middle, Declare Clear to Keep!" 🔹 "HS Code determines fate, 75% difference, wrong declaration costs dearly!"
📌 Pro Tip:
If your product is originally designed as steel but you can switch to high-heat resistant plastic (e.g., PPS, Nylon), do it. The tariff savings (88.4% vs 13.4%) can double your profit margin.
For steel products, consider tariff engineering: Can parts be sourced from non-China origins (e.g., Vietnam, Mexico) to avoid the 50% Steel Add-on and 301/122 clauses?
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Material Safety Data Sheet (MSDS) + Apply for USITC Pre-Classification Ruling 🚀 Let your grills clear smoothly, stay profitable, and expand your market!
✨ Professional Customs Clearance Starts with Precise Classification! 💼 Every cent of tax saved is pure profit!
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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。