HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3906905000 | Doc | 59.2% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "ACRYLIC VASE" shipment from China. Here's a detailed analysis to help you understand the classification and potential costs:
Understanding the HS Codes
You have two HS codes listed, which suggests your vase might be considered as components or a finished product made of acrylic polymers. Here's a breakdown of each:
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HS Code: 3906.90.50.00 – Acrylic polymers in primary forms: Other: Other: Other
- 39: Plastics and articles thereof. This chapter covers a wide range of plastic materials.
- 06: Polymers in primary forms (e.g., pellets, granules, powders). This narrows it down to the raw plastic material itself.
- 90: Acrylic polymers. Specifically identifies the type of polymer.
- 50.00: Other. This is a residual category for acrylic polymers not specifically listed elsewhere.
- Implication: This code suggests the material used to make the vase is being declared. It's the raw acrylic polymer before it's formed into a vase shape.
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HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- 39: Plastics and articles thereof (same as above).
- 26: Other articles of plastics and articles of other materials. This covers finished or semi-finished plastic products.
- 90: Other. A broad category for plastic articles not specifically classified elsewhere.
- 99.89: Other. This is a very residual category, often used for miscellaneous plastic items.
- Implication: This code suggests the finished vase itself is being declared.
Tax Implications
Let's look at the tax rates associated with each code:
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HS Code 3906.90.50.00 (Acrylic Polymers):
- Basic Duty: 4.2%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 59.2%
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HS Code 3926.90.99.89 (Finished Acrylic Vase):
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 42.8%
Important Considerations & Recommendations
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Correct Classification is Crucial: The difference in tax rates is significant. Which code is most accurate depends on what you are importing. If you are importing raw acrylic pellets to make vases, use 3906.90.50.00. If you are importing finished vases, use 3926.90.99.89. Incorrect classification can lead to delays, penalties, and unexpected costs.
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Material Composition: If the vase is made of a mixture of materials (e.g., acrylic and metal), you may need to consult with a customs broker to determine the correct classification.
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Single Declaration: You shouldn't declare both codes for the same shipment. Choose the one that accurately reflects the goods you are importing.
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Valuation: The declared value of the goods is critical for tax calculation. Ensure the value is accurate and reflects the transaction price.
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Post April 2, 2025 Tariffs: Be aware of the increased additional tariffs coming into effect on April 2, 2025. Factor this into your cost calculations if your shipment will arrive after this date.
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Certifications/Standards: Depending on the intended use of the vase (e.g., food contact, children's products), you may need to provide specific certifications or test reports to comply with import regulations.
I strongly recommend consulting with a licensed customs broker in China and the destination country to confirm the correct HS code and ensure compliance with all import requirements. They can review your documentation and provide expert guidance. Provide them with a detailed description of the vase, its material composition, and its intended use.