HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7616995160 | Doc | 57.5% | CN | US | 2025-05-12 |
4818900080 | Doc | 37.5% | CN | US | 2025-05-12 |
3923900080 | Doc | 58.0% | CN | US | 2025-05-12 |
Declaration Item Analysis: HS Code & Tax Details
Here's a breakdown of the declared items, their HS codes, and associated tax information. This analysis aims to provide clarity on classification, potential duties, and important considerations for customs clearance.
Understanding HS Codes:
The Harmonized System (HS) Code is a globally standardized system of names and numbers used to classify traded products. It's crucial for determining import/export duties and regulations. Here's a general breakdown of the HS code structure (using the provided examples):
- First 2 Digits (76, 48, 39): Indicate the Chapter. This broadly categorizes the product type (e.g., 76 = Aluminum and articles thereof, 48 = Paper and paperboard; articles of paper pulp, paper, cellulose wadding or webs of cellulose fibers, 39 = Plastics and articles thereof).
- Next 2 Digits (16, 18, 23): Specify the Heading within the Chapter. This narrows down the product category (e.g., 7616 = Aluminum and articles thereof, other than foil, 4818 = Toilet paper, handkerchiefs, cleansing tissues, etc., 3923 = Articles for the conveyance or packing of goods).
- Subheadings (99, 00, 90): Further refine the classification, often based on material, function, or specific characteristics.
- Further subdivisions: Even more specific details, often used for tariff differentiation.
1. AIR FRYER LINING (HS Code: 7616.99.51.60)
- Chapter 76: Aluminum and articles thereof. This indicates the product is made of aluminum.
- Heading 7616: Aluminum and articles thereof, other than foil. This specifies it's not aluminum foil.
- Subheading 7616.99: Other articles of aluminum, not elsewhere specified or included.
- Further Subdivision 7616.99.51.60: Castings. This suggests the lining is manufactured as a cast aluminum product.
Tax Details:
- Basic Duty: 2.5%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 57.5%
Important Considerations:
- Material Verification: Confirm the lining is entirely made of aluminum. Any other material composition could change the HS code.
- End Use: While classified as castings, confirm the specific function of the lining.
- Single Price: The single price of the product is important for tax calculation.
2. Toilet paper and similar paper (HS Code: 4818.90.00.80)
- Chapter 48: Paper and paperboard; articles of paper pulp, paper, cellulose wadding or webs of cellulose fibers. This indicates the product is made of paper.
- Heading 4818: Toilet paper, handkerchiefs, cleansing tissues, etc. This specifies it's a household paper product.
- Subheading 4818.90: Other. This is a catch-all for paper products not specifically listed elsewhere.
- Further Subdivision 4818.90.00.80: Other.
Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 37.5%
Important Considerations:
- Width Verification: Ensure the roll width is not exceeding 36 cm as specified in the HS code description.
- Material Composition: Confirm the paper is made of cellulose wadding or webs of cellulose fibers.
- Single Price: The single price of the product is important for tax calculation.
3. Articles for the conveyance or packing of goods, of plastics (HS Code: 3923.90.00.80)
- Chapter 39: Plastics and articles thereof. This indicates the product is made of plastic.
- Heading 3923: Articles for the conveyance or packing of goods, of plastics. This specifies it's a plastic packaging item.
- Subheading 3923.90: Other. This is a catch-all for plastic packaging items not specifically listed elsewhere.
- Further Subdivision 3923.90.00.80: Other.
Tax Details:
- Basic Duty: 3.0%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 58.0%
Important Considerations:
- Material Verification: Confirm the product is entirely made of plastic.
- Single Price: The single price of the product is important for tax calculation.
- Certification: Depending on the intended use (e.g., food contact), specific certifications might be required.
Disclaimer: This analysis is based on the information provided and general HS code guidelines. Customs authorities have the final say in classification. It is recommended to consult with a licensed customs broker for definitive guidance.