spoon pad
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 6911108010 | 38.3% | CN | US | 官方文档 |
| 4419199000 | 13.2% | CN | US | 官方文档 |
| 6911104100 | 16.3% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🥄 Spoon Pad (Spoon Rests & Coasters)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 Part I: Product Definition & Classification: Do You Really Know "Spoon Pads"?
A "Spoon Pad" (commonly known as a spoon rest) is a small kitchen accessory used to place spoons on while cooking or serving, protecting countertops from hot liquids or food residue. In international trade, classification depends heavily on the material composition. Misclassification can lead to massive duty discrepancies, especially under US trade policies.
⚠️ Key Distinction Point:
- Plastic: Falls under general plastic tableware/accessories.
- Ceramic/Porcelain: Falls under ceramic tableware or specific ceramic parts.
- Bamboo/Wood: Falls under wooden or bamboo kitchenware.
📦 Part II: HS Code Classification Details (Latest 2026 Tariff Rules)
| HS Code | Product Description | Material | Summary |
|---|---|---|---|
3924.10.30.00 |
Plastic Spoon Pad, Accessory for Tableware | Plastic | Plastic tableware accessory |
6911.10.80.10 |
Ceramic or Heat-Resistant Spoon Pad | Ceramic | Ceramic tableware |
4419.19.90.00 |
Bamboo/Wooden Spoon Pad | Natural Material | Natural material kitchenware |
6911.10.41.00 |
Ceramic Spoon Rest or Matching Utensil | Ceramic | Ceramic spoons and rests |
3924.10.40.00 |
Plastic Spoon Pad, Other Plastic Tableware | Plastic | Other plastic tableware items |
🔍 Key Reminder:
- Plastic items are split between3924.10.30.00(specific accessory) and3924.10.40.00(other categories).
- Ceramic items have two codes:6911.10.80.10(general ceramic tableware) and6911.10.41.00(specifically spoons/rests).
- Wood/Bamboo items fall under4419.19.90.00.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 onwards (including subsequent imports)
🎯 1. 3924.10.30.00 —— Plastic Spoon Pad (Accessory)
| Item | Content |
|---|---|
| Basic Duty | 5.3% |
| Surtax | 7.5% |
| Section 301 Tariff (122 Clause) | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Basic Duty (5.3%): Standard MFN rate for plastic tableware accessories.
- Surtax (7.5%): Additional tariff applied to Chinese plastics under trade policies.
- Section 301 (10%): Specific additional duty under "122 Clause" for certain Chinese goods.
- Total: 22.8%. This is a moderate-high duty rate.
🎯 2. 6911.10.80.10 —— Ceramic or Heat-Resistant Spoon Pad
| Item | Content |
|---|---|
| Basic Duty | 20.8% |
| Surtax | 7.5% |
| Section 301 Tariff (122 Clause) | 10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Basic Duty (20.8%): High baseline for ceramic tableware.
- Surtax (7.5%): Same as above.
- Section 301 (10%): Same as above.
- Total: 38.3%. This is the highest tax rate among all spoon pads.
🎯 3. 4419.19.90.00 —— Bamboo/Wooden Spoon Pad
| Item | Content |
|---|---|
| Basic Duty | 3.2% |
| Surtax | 0.0% |
| Section 301 Tariff (122 Clause) | 10% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Basic Duty (3.2%): Low baseline for natural wood/bamboo products.
- Surtax (0.0%): No additional surtax for wooden items.
- Section 301 (10%): Still applies.
- Total: 13.2%. This is the lowest tax rate.
🎯 4. 6911.10.41.00 —— Ceramic Spoon Rest (Specific)
| Item | Content |
|---|---|
| Basic Duty | 6.3% |
| Surtax | 0.0% |
| Section 301 Tariff (122 Clause) | 10% |
| Total Tax Rate | 16.3% |
| Tax Calculation | CIF Value × 16.3% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Basic Duty (6.3%): Lower than general ceramic tableware.
- Surtax (0.0%): No surtax.
- Section 301 (10%): Still applies.
- Total: 16.3%. A cost-effective option for ceramic products if classified correctly.
🎯 5. 3924.10.40.00 —— Plastic Spoon Pad (Other Category)
| Item | Content |
|---|---|
| Basic Duty | 3.4% |
| Surtax | 0.0% |
| Section 301 Tariff (122 Clause) | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Basic Duty (3.4%): Lower than3924.10.30.00.
- Surtax (0.0%): No surtax.
- Section 301 (10%): Still applies.
- Total: 13.4%. Similar to bamboo/wood in total duty.
🛠️ Part IV: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Document Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material, dimensions, heat resistance |
| ✅ Product Photos | ✔️ | Clear images showing material texture (plastic vs. ceramic) |
| ✅ Commercial Invoice | ✔️ | Accurate description of material |
| ✅ Packing List | ✔️ | Weight, quantity, packaging type |
| ✅ Certificate of Origin | ✔️ | For origin verification |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Code Next, Avoid Mix-ups!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Spoon Pad | 3924.10.30.00 or 3924.10.40.00 |
Misclassified as ceramic → 38.3% |
| Ceramic Spoon Rest | 6911.10.41.00 (if specific) |
Misclassified as general ceramic → 38.3% |
| Bamboo Spoon Pad | 4419.19.90.00 |
Misclassified as plastic → 22.8% or 38.3% |
| Mixed Material | Split Declaration | Mixed declaration → Audit Risk |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Plastic + Silicone | Declare as Plastic (3924.10.xxxx) if plastic is main material |
| Ceramic + Metal Handle | Declare as Ceramic (6911.10.xxxx) if ceramic is primary |
| Set of Spoon Pads | Declare by material composition; if mixed, split invoices |
| Gift Sets | Ensure main item’s material dictates HS Code |
🌍 Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4419.19.90.00 |
13.2% (Lowest) | Plastic/Ceramic have high taxes |
| 🇪🇺 EU | 3924.10.30.00 |
~5-10% | No Section 301 equivalent |
| 🇨🇳 China | 3924.10.30.00 |
~5-10% | Lower baseline |
| 🇦🇺 Australia | 3924.10.30.00 |
~5% | No high surtaxes |
📌 Conclusion:
- USA has the highest duties for plastic and ceramic spoon pads due to surtaxes and Section 301.
- Bamboo/Wood (4419.19.90.00) is the most tax-efficient option for the US market.
- Ceramic (6911.10.80.10) is the most expensive at 38.3%.
📌 Part VI: Common Mistakes & Pitfall Guide
❌ Mistake 1: Classifying all spoon pads as "Ceramic"
👉 Result: Paying 38.3% instead of 13.2% or 22.8%.
❌ Mistake 2: Ignoring Section 301 Tariff
👉 Result: Underpaying duties by 10%, leading to penalties.
❌ Mistake 3: Mixing materials without split declaration
👉 Result: Customs delay, possible rejection.
✅ Correct Approach:
"Spoon Rest, Bamboo, 20cm, Heat Resistant, HS 4419.19.90.00"
🎯 Part VII: Conclusion
🎯 Remember:
🔹 "Bamboo is Best, Plastic is Middle, Ceramic is Costly!"
🔹 "Check Section 301, Always Verify Material!"
📌 Pro Tip:
If your spoon pads are originally from Vietnam or Mexico, you may avoid Section 301 duties.
Consider Advance Ruling for high-volume imports to ensure compliance.
📣 Act Now:
📞 Consult a Customs Broker + Provide Material Samples + Verify HS Code
🚀 Clear Customs Smoothly, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent Saved is Profit Earned!
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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。