HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3923210080 | Doc | 58.0% | CN | US | 2025-05-12 |
4823690040 | Doc | 55.0% | CN | US | 2025-05-12 |
7615109100 | Doc | 65.6% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items – AIR FRYER LINERS. Here's a structured analysis to help you understand the classification, duties, and potential considerations:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while the last digits can vary by country. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific classification within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- National Code (Last 2 digits): Country-specific code for further refinement.
Item-by-Item Analysis
1. AIR FRYER LINERS – HS Code: 3923.21.00.80
- Chapter 39: Plastics and articles thereof. This indicates the liners are made of plastic.
- Heading 3923: Articles for the conveyance or packing of goods, of plastics. This specifies they are used for packing.
- Subheading 3923.21: Sacks and bags (including cones): Of polymers of ethylene. This further defines them as bags made from polyethylene (a common plastic).
- National Code 00.80: This is a China-specific code for further detail within polyethylene bags.
- Tax Details:
- Basic Duty: 3.0%
- Additional Duty: 25.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 58.0%
- Important Notes:
- Material Confirmation: Ensure the liners are exclusively made of polymers of ethylene. If other plastics are used, the HS code may change.
- Single Side Length: The description specifies "With no single side exceeding 75 mm in length". Confirm this dimension is accurate, as it could affect classification.
2. AIR FRYER LINERS – HS Code: 4823.69.00.40
- Chapter 48: Paper and paperboard; articles of paper pulp, paper, paperboard or cellulose wadding. This indicates the liners are made of paper.
- Heading 4823: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers.
- Subheading 4823.69: Trays, dishes, plates, cups and the like, of paper or paperboard.
- National Code 00.40: China-specific code.
- Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 55.0%
- Important Notes:
- Paper Type: Confirm the exact type of paper used. Different paper types might fall under different HS codes.
- Coating: If the paper is coated (e.g., with plastic or wax), this could change the HS code.
3. AIR FRYER LINERS – HS Code: 7615.10.91.00
- Chapter 76: Aluminum and articles thereof. This indicates the liners are made of aluminum.
- Heading 7615: Table, kitchen or other household articles and parts thereof, of aluminum.
- Subheading 7615.10: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like.
- National Code 91.00: China-specific code.
- Tax Details:
- Basic Duty: 3.1%
- Additional Duty: 7.5% (Currently)
- Additional Duty (Post April 2, 2025): 30% (Steel, aluminum products)
- Total Tax: 65.6%
- Important Notes:
- Aluminum Purity: The purity of the aluminum can affect the HS code.
- Coating/Treatment: Any coating or treatment applied to the aluminum (e.g., anodizing) could change the classification.
Recommendations & Next Steps
- Material Verification: Crucially, confirm the exact material composition of each type of liner. This is the most important factor in determining the correct HS code.
- Single Side Length: Verify the dimensions of the liners to ensure they match the description in HS code 3923.21.00.80.
- Coating/Treatment: Check if any coatings or treatments have been applied to the liners (e.g., plastic coating, wax coating, anodizing).
- Supplier Documentation: Request detailed specifications and material certificates from your supplier.
- Customs Consultation: Consider consulting with a licensed customs broker in China for a definitive HS code classification. They can review your documentation and provide expert guidance.
- April 2, 2025 Changes: Be aware of the upcoming changes to additional duties on April 2, 2025, and factor them into your cost calculations.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult with a qualified customs professional for accurate and up-to-date information.