| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9503000090 | Doc | 30.0% | 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 items, "BEACH MOULD". Based on the information provided, you have two distinct classifications:
1. Tricycles, Scooters, Pedal Cars & Similar Toys (HS Code: 9503.00.00.90)
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HS Code Breakdown:
- 95: Chapter 95 covers "Toys, games and sports equipment; gymnastic or athletic articles". This immediately tells us the general category of the item.
- 03: Within Chapter 95, this heading specifically covers "Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys".
- 00.00.90: This further specifies "Other" within the category. This often means the item doesn't fit neatly into more specific subcategories within toys.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post-April 2, 2025 Additional Duty: 30%
- Total Tax: Currently 30.0% (due to the post-April 2, 2025 rate being applied).
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Important Considerations:
- Material Composition: While classified as a toy, the material of the "BEACH MOULD" is important. If it's primarily plastic, it could potentially have overlap with HS Code 3926 (discussed below).
- Functionality: Is this a simple mold for making sandcastles, or does it have moving parts, lights, or sounds? More complex features might influence the correct classification.
2. Other Articles of Plastics (HS Code: 3926.90.99.89)
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HS Code Breakdown:
- 39: Chapter 39 covers "Plastics and articles thereof".
- 26: Within Chapter 39, this heading covers "Other articles of plastics".
- 90.99.89: This is a very specific subcategory, meaning "Other" within "Other articles of plastics". This often indicates a niche plastic product not specifically listed elsewhere.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post-April 2, 2025 Additional Duty: 30%
- Total Tax: 42.8%
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Important Considerations:
- Plastic Type: The type of plastic used is important (e.g., polyethylene, polypropylene, PVC). This can affect import regulations.
- Intended Use: While you've declared it as related to "BEACH MOULD", confirm if it's solely for beach use or has other applications.
- Single Polymer vs. Mixture: Is the item made of a single type of plastic, or a mixture? This can affect classification.
Recommendations & Next Steps:
- Material Verification: Crucially, confirm the primary material composition of the "BEACH MOULD". If it's predominantly plastic, HS Code 3926.90.99.89 is likely more accurate.
- Detailed Product Description: Provide a more detailed description of the "BEACH MOULD" – its size, weight, features, and intended use.
- Single Declaration or Separate? If the item consists of multiple components made of different materials (e.g., plastic mold + metal handle), consider if they should be declared separately under their respective HS codes.
- Certification: Depending on the plastic type and intended use (especially if it's for children), you may need certifications like EN71 (European toy safety standard) or similar. Check the import regulations for your specific destination country.
- Pricing Accuracy: Ensure the declared value (single price) is accurate, as this impacts duty calculations.
Disclaimer: I am an AI and cannot provide definitive customs rulings. This information is for guidance only. It is highly recommended to consult with a licensed customs broker or the customs authorities in your destination country for a final classification and to ensure compliance with all applicable regulations.