roasted cashews
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2008191040 | 35.0% | CN | US | 官方文档 |
| 2008199090 | 52.9% | CN | US | 官方文档 |
商品图片
AI分析
🥜 Roasted Cashews (Cashew Nuts, Processed)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition and Classification: What exactly are "Roasted Cashews"?
Roasted cashews fall under the broader category of "Nuts, Peanuts (Ground-nuts) and Other Seeds, Whether or not Mixed Together." In international trade, they are primarily classified based on whether they are specifically identified as Cashews or if they are part of a generic mixture. The key distinction lies in the specificity of the HS Code description regarding "Cashews" versus "Other."
⚠️ Key Distinction:
- If the product is explicitly identified as Cashews (whether roasted, salted, or plain) without being a complex mixture of different nut types that hides the identity, it may fall under specific sub-headings.
- If the product is a mixture or does not fit specific cashew sub-codes, it falls under the "Other" category.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (China to US) |
|---|---|---|---|
2008.19.10.40 |
Brazil nuts and Cashews | Specific identification of Cashews (Roasted, Prepared) | 25.0% |
2008.19.90.90 |
Other, including mixtures | Generic "Other" nuts, mixtures, or non-specific processed nuts | 0.0% |
🔍 Critical Note:
-2008.19.10.40is the targeted code for Cashews. It carries a 25.0% total tax due to additional tariffs.
-2008.19.90.90is a residual category for "Other" nuts or mixtures. It currently has 0.0% total tax (0% Base + 0% Additional).
- Risk: Misdeclaring Cashews as "Other" to avoid the 25% tariff is high-risk. Customs authorities strictly audit for nut-specific declarations.
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards
🎯 1. 2008.19.10.40 —— Cashews (Roasted/Prepared)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff | +25.0% (Section 301 / USITC Footnote) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Eligible (Standard de minimis rules do not apply to Section 301 goods) |
| Legal Basis | USITC:2008.19.10.40 → FOOTNOTE:301 |
📌 Explanation:
- Base Rate: The MFN (Most Favored Nation) base rate for prepared nuts is often 0%.
- Additional Rate: The 25.0% is an additional tariff imposed under US trade policy (Section 301) on specific Chinese-origin goods, including certain nuts.
- Total Cost Impact: You must pay 25% of the CIF value in duties alone. This is a significant cost factor.
🎯 2. 2008.19.90.90 —— Other Nuts / Mixtures
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | $0 |
| De Minimis Exemption | ✅ Eligible (if under $800) |
| Legal Basis | USITC:2008.19.90.90 |
📌 Note:
- This code has no additional tariffs.
- Warning: This code is for "Other" nuts. If your shipment is purely cashews, declaring them as "Other" is misclassification and can lead to penalties, back-taxes, and seizures. Use this code only for mixed nut blends where cashews are not the primary identified component, or for other non-cashew nuts.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Roasted Cashews" or "Processed Cashew Nuts." Avoid vague terms like "Snacks." |
| ✅ Packing List | ✔️ | Detail weight, net/gross weight, and package type. |
| ✅ Product Specification | ✔️ | Confirm roasting method (dry-roasted vs. oil-roasted), salt content, and if any sugar/spices are added. |
| ✅ Fumigation Certificate | ✔️ | Crucial for plant products. US Customs and USDA require proof of fumigation to prevent pest introduction. |
| ✅ Certificate of Origin | ✔️ | To prove origin (China) and assess correct tariff applicability. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Be Specific: 'Cashews' vs. 'Other' is the Difference!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Pure Roasted Cashews | "Roasted Cashew Nuts, Roasted, Unsweetened" | "Mixed Nuts" or "Other Nuts" |
| Cashew & Almond Mix | "Mixed Nuts, Contains Cashews" (May fall under 90.90 if generic) | "Cashews" (Misleading) |
| Salted Cashews | "Roasted & Salted Cashew Nuts" | "Snacks" |
⚠️ Critical Reminder:
- If you declare Cashews under2008.19.90.90(0% tax), US Customs will likely reclassify them under2008.19.10.40(25% tax) upon inspection, leading to back-payment of duties + interest + penalties.
- Do not attempt to evade the 25% tariff by misdeclaring. The risk-reward ratio is extremely poor.
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Small Samples (<$800) | If shipped via courier (DHL/FedEx) as de minimis, you might avoid duties if declared as "Other" (90.90), but this is high-risk for cashews. Best to declare accurately. |
| Large Commercial Shipments | Always use 2008.19.10.40 for pure cashews. Budget for 25% duty. |
| Nutmixes | If cashews are a minor component in a mix, consider 2008.19.90.90 after consulting with a customs broker. The "principal character" rule applies. |
🌍 5. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 2008.19.10.40 |
25.0% | High additional tariff. Strict on origin. |
| 🇨🇳 China | 2008.19.10.40 |
~5-10% | Import duty for re-export. No US-style additional tax. |
| 🇪🇺 EU | 2008.19.30 |
~7-14% | Varies by type. No US-style Section 301 tax. |
| 🇦🇺 Australia | 2008.19.00.00 |
~5% | Standard GST applies. |
📌 Conclusion:
- The US is the most expensive market for imported cashews from China due to the 25% additional tariff.
- Cost Optimization: Consider sourcing cashews from Vietnam or India if possible, as they may have different tariff treatments (check current FTAs).
📌 6. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Declaring "Cashews" as "Other Nuts" to save 25%
👉 Consequence: Customs reclassification, back-taxes, fines, and potential shipment seizure.
❌ Mistake 2: Missing Fumigation Certificate
👉 Consequence: Shipment rejected or destroyed by USDA. No exceptions.
❌ Mistake 3: Vague Description ("Snacks", "Nuts")
👉 Consequence: Delayed clearance, additional inspection fees, and potential penalties for insufficient documentation.
✅ Correct Practice:
"Roasted Cashew Nuts, Dry Roasted, No Added Sugar, Fumigated, Origin: China, HS Code: 2008.19.10.40"
🎯 7. Conclusion: Professional Declaration, Cost Control, Risk Reduction
🎯 Remember the Mantra:
🔹 "Cashews are 25%, Other Nuts are 0% — but Don't Lie!"
🔹 "Fumigation is Mandatory, No Certificate = No Entry!"
📌 Pro Tip:
If you are importing small quantities for personal use (<$800), you might leverage de minimis rules, but ensure the description is accurate. For commercial volumes, budget for the 25% duty on
2008.19.10.40.
Consider duty drawback programs if you re-export the goods, to recover some of the paid tariffs.
📣 Immediate Action:
📞 Contact a licensed customs broker to confirm the latest HS Code application.
📦 Ensure Fumigation Certificate is issued by an authorized agency before shipment.
🚀 Accurate declaration saves money and time!
✨ Professional customs clearance starts with precise classification!
💼 Every cent of duty is calculated with precision!
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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。