sorbitol
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2905440000 | 22.4% | CN | US | 官方文档 |
| 2905494000 | 40.5% | CN | US | 官方文档 |
| 3824600000 | 22.4% | CN | US | 官方文档 |
| 3402429000 | 38.7% | CN | US | 官方文档 |
| 2905440000 | 22.4% | CN | US | 官方文档 |
AI分析
🧪 Sorbitol (Industrial Grade) – HS Code Classification & Duty Analysis
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification Logic: What Exactly is "Sorbitol"?
Sorbitol (D-glucitol) is a sugar alcohol derived from glucose. In international trade, it is primarily used as a sweetener, humectant, and excipient. Depending on its purity level and specific application, it is classified differently under the Harmonized System (HS).
Key Classification Distinctions: 1. Chemical Intermediate/Ingredient: If treated as a basic chemical raw material (D-Sorbitol), it falls under Chapter 29 (Organic Chemicals). 2. Surface Agent: If specifically formulated or used as a non-ionic surfactant, it may fall under Chapter 34. 3. Chemical Product/Preparation: If used as a core component in industrial preparations, it may fall under Chapter 38.
⚠️ Critical Note:
- Industrial Grade Sorbitol is frequently classified as a Chemical Intermediate or Surface Agent. - The classification drastically affects the Total Tax Rate due to Section 301 (Trade Act) and Section 122 tariffs on Chinese goods.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, Sorbitol can be classified into four primary HS Codes. Here is the breakdown of why each code applies and the corresponding tax implications.
| HS Code | Product Description | Application/Logic | Why This Code? |
|---|---|---|---|
2905.44.00.00 |
Sorbitol (Industrial Grade) | D-Sorbitol / Chemical Intermediate | Explicitly covers "Sorbitol." Material composition is 100% consistent with D-Sorbitol, fitting the attribute of chemical raw materials. |
3824.60.00.00 |
Sorbitol-based Chemical Products | Industrial Chemical Preparation | Sorbitol is the core substance. Industrial grade fits the usage attribute of "chemical industrial products and their preparations." |
2905.49.40.00 |
Other Polyols (Derived Sugars) | Generic Polyols | Classified as sugar-derived polyols. Industrial form fits the attribute of "other polyols and chemicals." |
3402.42.90.00 |
Non-ionic Surface Agents | Surfactant Application | Classified as a non-ionic organic surface agent. Fits the logic of "non-ionic and other surfactants." |
🔍 重点提醒 (Key Warning):
-2905.44.00.00and3824.60.00.00offer the lowest tax burden (22.4%). -3402.42.90.00and2905.49.40.00carry significantly higher taxes (38.7% and 40.5%, respectively). - Misclassification from2905.44to2905.49or3402can result in an additional ~18-16% tax burden.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Market: United States (US)
✅ Origin: China (CN) (Implied by "Section 122" and typical Section 301 contexts)
✅ Structure: Base Tariff + Section 301 Surtax + Section 122 Surtax
🎯 1. 2905.44.00.00 — D-Sorbitol (Chemical Intermediate)
🏆 RECOMMENDED FOR LOWEST TARIFF
| Item | Detail |
|---|---|
| Base Tariff | 4.9% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Total Tax Rate | 22.4% |
| Tax Calculation | CIF Value × 22.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Base Tariff (4.9%) + Sec 301 (7.5%) + Sec 122 (10%) |
📌 Explanation:
- This code explicitly lists "Sorbitol" (D-Sorbitol). - It avoids the higher "other polyols" or "surface agent" surtaxes. - Total Burden: 22.4%. This is the most cost-effective classification for standard industrial D-Sorbitol.
🎯 2. 3824.60.00.00 — Chemical Products/Preparations
✅ ALTERNATIVE FOR CHEMICAL PREPARATIONS
| Item | Detail |
|---|---|
| Base Tariff | 4.9% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Total Tax Rate | 22.4% |
| Tax Calculation | CIF Value × 22.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Base Tariff (4.9%) + Sec 301 (7.5%) + Sec 122 (10%) |
📌 Explanation:
- If the product is a specific preparation where sorbitol is the core component but not pure D-Sorbitol, this code applies. - Total Burden: 22.4%. Same tax efficiency as2905.44.
🎯 3. 2905.49.40.00 — Other Polyols (Sugar-Derived)
⚠️ HIGH TARIFF RISK
| Item | Detail |
|---|---|
| Base Tariff | 5.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10% |
| Total Tax Rate | 40.5% |
| Tax Calculation | CIF Value × 40.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Base Tariff (5.5%) + Sec 301 (25.0%) + Sec 122 (10%) |
📌 Warning:
- This code applies to "other polyols." If customs determine your Sorbitol is not specifically "D-Sorbitol" (2905.44) but falls under "other," this rate applies. - Total Burden: 40.5%. This is 18.1% higher than the recommended code. Avoid unless product spec differs.
🎯 4. 3402.42.90.00 — Non-ionic Surface Agents
⚠️ HIGH TARIFF RISK
| Item | Detail |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10% |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Base Tariff (3.7%) + Sec 301 (25.0%) + Sec 122 (10%) |
📌 Warning:
- Only use this if Sorbitol is strictly used/formulated as a non-ionic surfactant. - Total Burden: 38.7%. Significant cost increase compared to Chapter 29 or 38.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Documentation Checklist (Must-Provide)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state "Sorbitol (D-Sorbitol)" and "Industrial Grade." Avoid vague terms like "Chemical Powder." |
| ✅ Certificate of Analysis (COA) | ✔️ | Proves purity and composition. Essential to justify 2905.44.00.00. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "D-Sorbitol, Industrial Grade, for Use in [Industry]." |
| ✅ Packaging Label Photos | ✔️ | Show raw material status, not finished consumer goods. |
| ✅ Supply Chain Declaration | ✔️ | Confirm origin. Section 301/122 taxes are origin-specific. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Be Specific: Use 'D-Sorbitol', Not Just 'Sorbitol' or 'Polyol'"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Pure Industrial D-Sorbitol | 2905.44.00.00 |
2905.49.40.00 |
Save 18.1% Tax |
| Sorbitol in Chemical Prep | 3824.60.00.00 |
3402.42.90.00 |
Save 16.3% Tax |
| Surfactant Formulation | 3402.42.90.00 |
2905.44.00.00 |
Risk of misclassification audit |
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Mixture with Water | If >50% Sorbitol by weight, still likely 2905.44.00.00. If diluted significantly for surfactant use, consider 3402.42.90.00. |
| Food Grade vs. Industrial | 2905.44.00.00 covers both. However, food grade may require FDA documentation. |
| Origin Verification | Ensure the CO (Certificate of Origin) matches the shipment. Discrepancies trigger Section 301/122 audits. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax Rate (CN Origin) | Remarks |
|---|---|---|---|
| 🇺🇸 USA | 2905.44.00.00 |
22.4% | Includes Base (4.9%) + Sec 301 (7.5%) + Sec 122 (10%). Lowest among options. |
| 🇪🇺 EU | 2905.44.00 |
~15-18% | No Section 301/122. Lower base tariffs. |
| 🇨🇳 China | 2905.44.00 |
~13% | Import VAT 13%. Base duty ~5%. |
| 🇬🇧 UK | 2905.44.00 |
~15-20% | Post-Brexit tariffs apply. |
📌 Conclusion:
- For US Imports,2905.44.00.00is the optimal code for pure Sorbitol. - Using2905.49.40.00or3402.42.90.00increases costs by ~16-18%.
📌 Part 6: Common Mistakes & Pitfall Guide
❌ Mistake 1: Declaring "Sorbitol" generally without specifying "D-Sorbitol" or "Industrial Grade"
👉 Consequence: Customs may default to 2905.49.40.00 (40.5%) due to lack of specificity.
❌ Mistake 2: Misclassifying Chemical Intermediate as a "Surfactant" (3402)
👉 Consequence: Unnecessary 25% Section 301 surtax. Loss of 16.3% in savings.
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Under-declaration. Customs will assess the missing 10% + penalties.
✅ Correct Practice:
"D-Sorbitol, Industrial Grade, HS 2905.44.00.00, Origin: China. Pure Chemical Intermediate, No Surfactant Properties."
🎯 Part 7: Conclusion: Precision Classification Saves Money
🎯 Remember:
🔹 "Specify 'D-Sorbitol' → 22.4% Tax"
🔹 "Vague 'Polyol' → 40.5% Tax"
🔹 "Surfactant 'Sorbitol' → 38.7% Tax"
🔹 Difference: Up to $18,100 per $100,000 shipment.
📌 Action Item:
✅ Request a Pre-Ruling from Customs if unsure.
✅ Ensure COA matches D-Sorbitol specification.
✅ Declare HS 2905.44.00.00 for pure industrial Sorbitol to minimize duties.
📣 Immediate Action:
📞 Contact your customs broker with the COA and Product Spec.
🚀 Optimize your supply chain costs by avoiding high-tax misclassifications.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percent of tax saved is direct profit added.
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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。