HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4419909100 | Doc | 40.7% | CN | US | 2025-05-12 |
4014905000 | Doc | 34.2% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and import considerations for these items, focusing on the "BATH TOY" declaration you mentioned. I'll present this in a structured format to help you understand the classifications and potential duties.
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. They're crucial for determining tariffs, trade regulations, and statistical reporting. The first six digits are generally consistent worldwide, while additional digits are specific to each country.
Here's a breakdown of each item you provided:
1. Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other
- HS Code: (Currently blank - This is a critical point – you need to determine the specific 6-digit code within Chapter 39)
- Chapter 39: Plastics and articles thereof. This chapter covers a very broad range of plastic products.
- Breakdown:
- 39: Plastics (General category)
- XX: (Needs to be specified - e.g., 3924 for plastic household articles)
- XXX: (Further specification - e.g., 3924.10 for tableware, kitchenware, etc.)
- XXXX: (Even more specific - e.g., 3924.10.00 for plastic plates)
- Considerations: Since you're declaring "BATH TOY," you'll need to determine the exact type of plastic used and the specific function of the toy. Is it a plastic duck? A plastic boat? This will dictate the correct 6-digit code.
- Action Required: You must find the correct 6-digit HS code within Chapter 39. Consult the China Customs website or a customs broker for assistance. The duty rate will depend entirely on the specific code.
2. Tableware and kitchenware, of wood: Other: Other
- HS Code: 4419.90.91.00
- Chapter 44: Wood and articles of wood; wood charcoal.
- Breakdown:
- 44: Wood (General category)
- 19: Furniture; bedding, mattresses, support, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified; mirrors, glass, and glass articles.
- 90: Other articles of wood.
- 91: Other
- 00: Other
- Tax Details:
- 基础关税 (Basic Tariff): 3.2%
- 加征关税 (Additional Tariff): 7.5% (Until April 2, 2025)
- 加征关税 (Additional Tariff): 30% (After April 2, 2025)
- 总税率 (Total Tax): 40.7%
- Considerations: This code applies to wooden bath toys. The tax rate is relatively high, and will increase significantly after April 2, 2025.
- Action Required: Verify the material composition. Ensure the toy is entirely wood. Any plastic components will require a different HS code. Also, confirm the single declaration value of the goods, as this impacts the final tax calculation.
3. Hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber: Other: Other
- HS Code: 4014.90.50.00
- Chapter 40: Rubber and articles thereof.
- Breakdown:
- 40: Rubber (General category)
- 14: Articles of vulcanized rubber, other than hard rubber.
- 90: Other
- 50: Other
- Tax Details:
- 基础关税 (Basic Tariff): 4.2%
- 加征关税 (Additional Tariff): 0.0% (Until April 2, 2025)
- 加征关税 (Additional Tariff): 30% (After April 2, 2025)
- 总税率 (Total Tax): 34.2%
- Considerations: This code is for rubber bath toys. The tax rate is lower than the wooden option currently, but will increase after April 2, 2025.
- Action Required: Confirm the material is specifically vulcanized rubber. If it's a blend of materials, or a different type of rubber, the HS code will change. Check for any specific certifications required for rubber toys intended for children.
Important Reminders & Next Steps:
- Material Composition is Key: The exact material of your bath toys is the most important factor in determining the correct HS code.
- Single Declaration Value: The declared value of the goods significantly impacts the final tax calculation.
- April 2, 2025: Be aware of the upcoming tariff changes.
- Certifications: Depending on the material and intended use (toys for children), you may need certifications like CE marking, RoHS compliance, or other safety standards.
- China Customs Website: https://www.customs.gov.cn/ (Official website – may require translation)
- Customs Broker: I strongly recommend consulting a licensed customs broker in China. They can provide expert guidance, ensure accurate classification, and handle the import process efficiently.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with a qualified professional for specific import requirements.