ice cream scoop
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8438800000 | 35.0% | CN | US | 官方文档 |
| 8509805095 | 14.2% | CN | US | 官方文档 |
| 8509801000 | 10.0% | CN | US | 官方文档 |
| 8438909090 | 37.8% | CN | US | 官方文档 |
商品图片
AI分析
🍦 Ice Cream Scoop (Commercial & Home Use)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: What is an "Ice Cream Scoop"?
An ice cream scoop is a specialized tool designed for portioning and serving frozen desserts. In international trade, it is classified based on its application, motorization, and integration:
- Commercial Electric Ice Cream Scoops (Machine): Large, motorized units used in commercial settings to dispense or portion hard-frozen ice cream. These are classified as machinery for the preparation of food.
- Home Electric Ice Cream Scoops (Appliance): Smaller, portable, battery or cord-operated handheld devices for home use. These are often classified under electro-mechanical household appliances.
- Manual/Non-motorized Scoops: (Not covered in the provided data, typically falls under utensils or cutlery).
⚠️ Key Distinction for Classification:
- If it is a large, stationary industrial machine for food processing → Go to 8438.
- If it is a portable, battery/cord-powered home device with a motor → Go to 8509.
- If it is a spare part or accessory for the above machines → Go to 8438.90.
📦 II. HS Code Classification Details (2026 Official Tariff Reference)
Based on the provided data, here is the breakdown of the specific HS Codes and their logic:
| HS Code | Product Description | Application Logic | Tax Detail Breakdown |
|---|---|---|---|
8438.80.00.00 |
Electric Ice Cream Scoop (Commercial/Industrial) | Classified as a mechanical device for food preparation. It fits the definition of "machinery for the preparation or manufacture of food or drink." | Base: 0% Add-on: 25% (Section 301) 122 Clause: 10% Total: 35% |
8509.80.50.95 |
Home Electric Scoop (Specialized Electronic Component) | Classified as electro-mechanical household appliance. The motor and electronic components place it under "other electro-mechanical household appliances." | Base: 4.2% Add-on: 0% 122 Clause: 10% Total: 14.2% |
8509.80.10.00 |
Home Electric Scoop (General Appliance) | Fits the broad category of "Motor-driven household appliances." It matches the standard form and function of electric home tools. | Base: 0% Add-on: 0% 122 Clause: 10% Total: 10% |
8438.90.90.90 |
Spare Parts / Accessories | Classified as parts for food preparation machinery. If sold separately or as a replacement unit for the commercial scoops. | Base: 2.8% Add-on: 25% (Section 301) 122 Clause: 10% Total: 37.8% |
🔍 Critical Logic Check:
- Commercial Machines (Large) incur the highest tax due to Section 301 add-ons (25%). - Home Appliances (Small, motorized) avoid the 25% Section 301 tariff, making them significantly cheaper to import (10%–14.2%). - Parts are taxed at the highest rate (37.8%) because they inherit the industrial classification of the main machine.
💰 III. 2026 Tariff Rate Deep Dive (Including Add-ons & Policy Surcharges)
✅ Origin: China (CN)
✅ Destination: United States (US)
✅ Effective Date: Current regulations including 122 Clause and Section 301.
🎯 1. 8438.80.00.00 — Commercial Electric Ice Cream Scoop (The "Heavy Hitter")
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Free Trade Agreement potential or standard MFN) |
| Section 301 Add-on | +25.0% (Imposed on industrial food machinery from China) |
| Section 122 Clause | +10.0% (Additional tariff on specific Chinese imports) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| Exemption Possibility | ❌ None (Highly restricted category) |
| Legal Basis | Section 301: Industrial Food Machinery + Section 122: Specific List |
📌 Explanation:
This classification treats the scoop as industrial machinery. The 25% add-on is triggered by trade policies targeting Chinese manufacturing of processing equipment. The 10% 122 Clause is a specific surcharge on this product line. Result: 35% is the final duty.
🎯 2. 8509.80.50.95 — Home Electric Scoop (High-Tech Electronic)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Add-on | 0.0% (Not classified as heavy industrial machinery) |
| Section 122 Clause | +10.0% |
| Total Tariff | 14.2% |
| Tax Calculation | CIF Value × 14.2% |
| Exemption Possibility | ❌ No |
| Legal Basis | HTSUS: 8509.80.50 + Section 122 |
📌 Explanation:
Because this is categorized as a consumer household appliance (electronic component), it avoids the heavy 25% industrial surcharge. However, the 122 Clause (10%) still applies, keeping the total at 14.2%.
🎯 3. 8509.80.10.00 — Home Electric Scoop (General Purpose)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Add-on | 0.0% |
| Section 122 Clause | +10.0% |
| Total Tariff | 10.0% |
| Tax Calculation | CIF Value × 10% |
| Exemption Possibility | ❌ No |
| Legal Basis | HTSUS: 8509.80.10 + Section 122 |
📌 Explanation:
This is the most tax-efficient category for electric scoops. If the product can be clearly defined as a general motor-driven household appliance (without complex electronic "components" triggering the 50.95 subheading), the base tariff drops to 0%, leaving only the 10% 122 Clause.
🎯 4. 8438.90.90.90 — Spare Parts / Accessories
| Item | Content |
|---|---|
| Base Tariff | 2.8% |
| Section 301 Add-on | +25.0% (Applies to parts of industrial machinery) |
| Section 122 Clause | +10.0% |
| Total Tariff | 37.8% |
| Tax Calculation | CIF Value × 37.8% |
| Exemption Possibility | ❌ No |
| Legal Basis | HTSUS: 8438.90 + Section 301 + Section 122 |
📌 Explanation:
Parts are expensive. Even a small attachment for a commercial ice cream machine inherits the industrial classification and the 25% surcharge. The base tariff of 2.8% is the only "discount" here, but the total hits 37.8%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Strategy)
✅ 1. Documentation Checklist (Critical for Approval)
| Document | Requirement | Purpose |
|---|---|---|
| Product Technical Manual | ✔️ Mandatory | Must explicitly state Application (Industrial vs. Home) and Power Source (Motor specs). |
| Schematic Diagram | ✔️ Mandatory | Proves if it is a standalone appliance (8509) or a food processing unit (8438). |
| Commercial Invoice | ✔️ Mandatory | Naming is key: Use "Home Electric Ice Cream Scoop" for 8509; "Commercial Ice Cream Dispensing Machine" for 8438. |
| Product Photos | ✔️ Mandatory | Show size relative to human hand (Home) vs. industrial floor unit (Commercial). |
| Battery/Power Certs | ✔️ Mandatory | FCC/UL reports to verify it's a consumer appliance. |
✅ 2. Classification Strategy (The "How-To")
🔥 Golden Rule: "Define the User, Not the Shape."
| Scenario | Recommended HS Code | Strategy |
|---|---|---|
| Small, handheld, for home kitchens | 8509.80.10.00 or 8509.80.50.95 |
Highlight "Household Use" in marketing docs. Avoid industrial language. |
| Large, floor-standing, for shops | 8438.80.00.00 |
Be honest about industrial use. Expect 35% tax. |
| Spare parts (motors, blades, bowls) | 8438.90.90.90 |
Do not ship as "parts" if the main unit is home-use. Ship the main unit as 8509. |
| Kit containing scoop + commercial base | 8438.80.00.00 |
The "principal character" is the machine, not the accessory. |
✅ 3. Special Considerations & Pitfalls
| Issue | Solution |
|---|---|
| "Ice Cream Scoop" vs. "Ice Cream Machine" | A simple scoop is an appliance (8509). A machine that melts, churns, and dispenses is machinery (8438). Do not confuse them. |
| Mixed Shipments | If you ship 10 commercial units and 5 home units, declare separately. Mixing categories can lead to the whole shipment being re-rated to the highest tax (37.8%). |
| 122 Clause Application | The 10% surcharge applies to both commercial and home versions. There is no exemption for the 122 clause in this data. |
🌍 V. Market Comparison & Final Verdict
| Market | Recommended HS Code | Total Tax | Status |
|---|---|---|---|
| USA (China Origin) | 8509.80.10.00 |
10% | ✅ Best Choice (Lowest duty) |
| USA (China Origin) | 8438.80.00.00 |
35% | ⚠️ High Duty (Industrial) |
| USA (Parts) | 8438.90.90.90 |
37.8% | ❌ Avoid if possible |
📌 Conclusion:
For home-use electric ice cream scoops, the goal is to classify under 8509 to avoid the 25% Section 301 industrial tariff.
- Target Rate: 10% (if 8509.80.10.00) or 14.2% (if 8509.80.50.95).
- Avoid: Classifying home scoops as "food preparation machinery" (8438) which incurs 35%+.
🎯 VI. Final Pro Tips (Action Plan)
- Product Labeling: Ensure the product name on the box and manual says "Electric Ice Cream Scoop (Household Use)" and NOT "Commercial Ice Cream Dispensing System."
- Power Specs: List the motor wattage as standard household power (e.g., 12V DC battery or 120V AC) to support the 8509 classification.
- Pre-Alert: If importing large quantities, request a Binding Tariff Ruling from CBP (US Customs) before shipping to confirm the 10% rate.
- Cost Calculation: Always budget for the 122 Clause 10% surcharge; it is non-negotiable in the provided data.
🚀 Final Thought:
"A scoop for the home is a toy (appliance). A scoop for the shop is a weapon (machinery). Know the difference to save 25%!"
✨ Professional Customs Clearance starts with the right HS Code!
💼 Save money, avoid delays, and get your ice cream scoops on the shelves faster.
用户评价
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。