kitchenware kit
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8215200000 | 0.0% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 6911103510 | 43.5% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 9503000073 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🍴 Kitchenware Kit (Kitchen Utensil Sets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Kitchenware Kit"?
A "Kitchenware Kit" is a broad category comprising utensils, tools, and tableware used for food preparation, serving, and cooking. In international trade, these sets are not assigned a single HS Code but are classified based on their primary material and function. The key to accurate classification lies in identifying the dominant material or the specific nature of the items (e.g., plastic vs. ceramic vs. metal).
Key Classification Criteria: 1. Metal Sets (Base Metal): Typically stainless steel, aluminum, or other non-precious metals. (Section XV) 2. Plastic/Laminates Sets: Made of plastics or laminated plastic materials. (Chapter 39) 3. Ceramic/China Sets: Made of porcelain or other ceramic materials. (Chapter 69) 4. Toys: Plastic or other material sets designed for play, not functional use. (Chapter 95)
⚠️ Critical Distinction:
- If the set contains items of different materials (e.g., metal spatula + plastic bowl), customs often looks at the essential character of the set.
- If it is a "Set" for retail sale, it is classified as a whole unit, not by individual components.
- Toy Kitchen Sets are strictly differentiated from functional ones by design (miniature, non-functional materials) and marketing.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
The following HS Codes are derived directly from the provided dataset. Each corresponds to a specific material composition or product type.
| HS Code | Product Description | Material/Category | Primary Use |
|---|---|---|---|
| 8215.20.00.00 | Sets of table or kitchen utensils (base metal) | Base Metal (e.g., Stainless Steel, Aluminum) | Functional cooking & serving |
| 3924.10.20.00 | Kitchenware & tableware sets | Plastic or similar materials | Functional use (heat-resistant plastics) |
| 6911.10.35.10 | Kitchenware & tableware sets | Ceramic or Porcelain | Functional use (dinnerware, bakeware) |
| 3924.10.40.00 | Kitchenware sets (plastic/composite) | Plastic or other materials | Functional use (lightweight, often single-use or low-heat) |
| 9503.00.00.73 | Toy kitchen sets | Plastic, metal, or mixed | Play only (not for actual food preparation) |
🔍 Key Insight:
- 8215.20.00.00 is the standard for metal kitchen utensil sets.
- 3924.10.xxxx covers plastic sets, with 3924.10.20.00 being common for standard plastic kitchenware and 3924.10.40.00 for other plastic/composite sets.
- 6911.10.35.10 is specific to ceramic/porcelain sets.
- 9503.00.00.73 is reserved for toys. Misclassifying a toy as functional kitchenware (or vice versa) can lead to significant duty discrepancies.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs apply (including Section 301 and IEEPA measures)
🎯 1. 8215.20.00.00 – Metal Kitchenware Sets
| Item | Content |
|---|---|
| Base Duty | Subject to base duty rate (specific rate not provided in summary, but applicable) |
| Additional Duty (Sec 301) | 25.0% (Section 301 Tariff) |
| 122 Clause Tariff | 10.0% (Specific Section 122/IEEPA-related surcharge) |
| Total Effective Tax Rate | 35.0% (Approximate aggregate based on summary) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable (High duty rates exceed threshold) |
| Legal Basis | Section 301 (35%) + Section 122 (10%) |
📌 Explanation:
- Metal kitchen sets face the 25% Section 301 tariff due to their classification as base metal products from China.
- An additional 10% is applied under Section 122 provisions.
- Total Impact: High cost. Essential to verify if any specific exclusions apply.
🎯 2. 3924.10.20.00 – Plastic Kitchenware Sets (Standard)
| Item | Content |
|---|---|
| Base Duty | 6.5% |
| Additional Duty (Sec 301) | 7.5% |
| 122 Clause Tariff | 10.0% |
| Total Effective Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Base Rate (6.5%) + Sec 301 (7.5%) + Sec 122 (10%) |
📌 Explanation:
- Plastic kitchen sets have a lower base duty (6.5%) compared to metal.
- The 7.5% Section 301 tariff is lower than the metal category.
- The 10% Section 122 tariff still applies.
- Total: 24%, making it more cost-effective than metal sets.
🎯 3. 6911.10.35.10 – Ceramic/Porcelain Kitchenware Sets
| Item | Content |
|---|---|
| Base Duty | 26.0% |
| Additional Duty (Sec 301) | 7.5% |
| 122 Clause Tariff | 10.0% |
| Total Effective Tax Rate | 43.5% |
| Tax Calculation | CIF Value × 43.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Base Rate (26.0%) + Sec 301 (7.5%) + Sec 122 (10%) |
📌 Explanation:
- Ceramic sets have the highest base duty (26.0%).
- Combined with 7.5% Section 301 and 10% Section 122, the total rate is 43.5%.
- High Cost Alert: This is one of the most expensive categories among the four.
🎯 4. 3924.10.40.00 – Other Plastic/Kitchenware Sets
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Additional Duty (Sec 301) | 0.0% (No Sec 301 surcharge) |
| 122 Clause Tariff | 10.0% |
| Total Effective Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Applicable (if value > $800, but duty still applies) |
| Legal Basis | Base Rate (3.4%) + Sec 122 (10%) |
📌 Explanation:
- This is the most cost-effective option.
- Base duty is low (3.4%).
- No Section 301 surcharge (0%) applies to this specific subheading.
- Only the 10% Section 122 tariff is added.
- Total: 13.4%. Ideal for budget-conscious importers.
🎯 5. 9503.00.00.73 – Toy Kitchen Sets
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Sec 301) | 0.0% |
| 122 Clause Tariff | 10.0% |
| Total Effective Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Applicable (Toy imports subject to standard rules) |
| Legal Basis | Base Rate (0%) + Sec 122 (10%) |
📌 Explanation:
- Toys have 0% base duty and 0% Section 301 surcharge.
- Only the 10% Section 122 tariff applies.
- Total: 10%.
- ⚠️ Warning: Only apply if the product is genuinely a toy (e.g., miniature, non-food-safe materials). Functional kitchen sets misclassified as toys will face severe penalties and back-duties.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details material composition (e.g., "304 Stainless Steel," "BPA-Free Plastic," "Porcelain") |
| ✅ HS Code Justification | ✔️ | Explain why the set is classified as Metal, Plastic, Ceramic, or Toy |
| ✅ Commercial Invoice | ✔️ | Clearly state "Kitchenware Set" or "Toy Kitchen Set" with item count |
| ✅ Packing List | ✔️ | List contents (e.g., "5 pieces: spatula, spoon, tongs, ladle, fork") |
| ✅ Material Safety Certificates | ✔️ | FDA/LFGB compliance for food-contact items; ASTM for toys |
| ✅ Photos of Product & Packaging | ✔️ | Show labels, materials, and any "Not for Food Use" warnings if toys |
✅ 2. Classification Strategy (Key Mnemonics)
🔥 “Material Dictates Duty: Metal High, Plastic Low, Ceramic Expensive, Toys Cheapest!”
| Scenario | Correct HS Code | Duty Rate | Common Mistake |
|---|---|---|---|
| Stainless Steel Set | 8215.20.00.00 |
35.0% | Misclassifying as plastic → Audited & Penalized |
| Plastic Set (Standard) | 3924.10.20.00 |
24.0% | Using 3924.10.40.00 → Underpayment |
| Plastic Set (Other) | 3924.10.40.00 |
13.4% | Using 8215.20.00.00 → Overpayment |
| Ceramic Set | 6911.10.35.10 |
43.5% | None major, but ensure it's not "Plastic-coated" |
| Toy Kitchen Set | 9503.00.00.73 |
10.0% | Using functional HS Code → Overpayment OR Using functional code for toy → Penalty |
✅ 3. Special Handling Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Material Set (e.g., metal handle, plastic head) | Classify based on essential character. If metal is dominant, use 8215.20.00.00. If plastic, use 3924.10.xxxx. |
| Gift Set with Toys & Functional Items | Split the shipment. Functional items as kitchenware, toys as 9503.00.00.73. Do not mix in one line item. |
| "Food-Grade" Plastic Claims | Ensure compliance with FDA 21 CFR. Non-compliant plastic sets may be rejected. |
| Toy Sets with Real Knives | Prohibited. Toys cannot contain sharp, functional blades. Must be clearly marked "Not Sharp." |
🌍 V. Global Market Comparison (2026 Update)
| Market | Recommended HS Code | Approx. Duty | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | Varies by Material | 10%–43.5% | Section 301 + Section 122 apply to most non-toy items |
| 🇪🇺 EU | Varies (Ch. 73, 39, 69, 95) | 0%–12% | CE Marking (Toys), LFGB/FDA (Food Contact) |
| 🇨🇳 China | Varies | 5%–15% | CCC (if applicable), GB Standards |
| 🇦🇺 Australia | Varies | 5%–10% | AS/NZS Compliance (Food Contact, Toys) |
📌 Conclusion:
- The US market is the most complex due to Section 301 and 122 tariffs.
- Plastic sets (3924.10.40.00) offer the lowest duty (13.4%) in the US.
- Metal sets (8215.20.00.00) are the most expensive (35.0%).
- Toys (9503.00.00.73) are the cheapest (10.0%), but strict product differentiation is required.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a stainless steel set as plastic to save on tariffs.
👉 Consequence: Customs audit → Back-duties of 21.6% (35% - 13.4%) + penalties.
❌ Error 2: Classifying a functional kitchen set as a toy (9503.00.00.73).
👉 Consequence: Goods seized for misdeclaration. Toy standards (ASTM) are stricter on small parts; functional items don't meet them.
❌ Error 3: Ignoring the Section 122 10% surcharge.
👉 Consequence: Underpayment of 10% on all categories. This is a mandatory add-on.
❌ Error 4: Not specifying material in the invoice.
👉 Consequence: Customs may assign the highest default duty (often metal or ceramic) to protect revenue.
✅ Correct Practice:
"Plastic Kitchen Utensil Set, BPA-Free, Heat Resistant, 10-Piece, Model XYZ, For Food Use Only"
→ Use3924.10.20.00or3924.10.40.00based on exact plastic type.
🎯 VII. Conclusion: Professional Declaration, Save Cost, Ensure Compliance!
🎯 Remember the Mnemonic:
🔹 "Metal 35%, Plastic 13-24%, Ceramic 43.5%, Toys 10%!"
🔹 "Material is King: Declare correctly, avoid the 301/122 trap!"
📌 Pro Tip:
- If importing plastic sets, verify if 3924.10.40.00 (13.4%) is applicable instead of 3924.10.20.00 (24.0%). The difference is 10.6%, a significant saving!
- For toy kitchen sets, ensure they are clearly marketed as toys (no functional sharp edges, bright colors, simple design) to justify 9503.00.00.73.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📦 Provide detailed material specs and product photos.
🚀 Accurate classification is the key to minimizing duty costs!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point 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。