HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8513104000 | Doc | 33.5% | CN | US | 2025-05-12 |
3926909910 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, here's a breakdown of the HS codes and tax implications for your declared items, "BOOK LIGHT", presented in a structured and easy-to-understand format. I'll also provide some important considerations for customs clearance.
Please note: This information is based on the provided HS codes and tax details. Final classification and tax rates are determined by customs officials at the port of import and are subject to change.
Analysis of HS Codes & Tax Implications
You have two HS codes associated with your "BOOK LIGHT" declaration. Let's break them down:
1. HS Code: 8513.10.40.00 – Portable electric lamps designed to function by their own source of energy
- Chapter 85: Electrical machinery and equipment. This broadly covers items that operate using electricity.
- 8513: Lighting equipment (excluding heading 8512). This specifically focuses on lamps and lighting fixtures.
- 8513.10: Portable electric lamps designed to function by their own source of energy (e.g., batteries). This narrows down the category to lamps that are self-powered.
- 8513.10.40.00: Other lamps. This is a more specific sub-category for portable lamps not covered elsewhere within 8513.10.
Tax Details:
- Basic Duty: 3.5%
- Additional Duty: 0.0% currently.
- Post April 2, 2025 Additional Duty: 30% (Important to note this future change!)
- Total Tax: 33.5% (currently)
Important Considerations for 8513.10.40.00:
- Power Source: This HS code is specifically for lamps powered by their own source (batteries, rechargeable batteries, etc.). Ensure your product matches this description.
- Functionality: Confirm the lamp's primary function is illumination. If it has other significant functions (e.g., a fan, a Bluetooth speaker), a different HS code might be more appropriate.
- Material: The material composition of the lamp housing is less critical for this HS code, but it's good to have that information readily available.
2. HS Code: 3926.90.99.10 – Other articles of plastics and articles of other materials
- Chapter 39: Plastics and articles thereof. This covers items made from plastic.
- 3926: Other articles of plastics and articles of other materials. This is a broad category for plastic items not specifically classified elsewhere.
- 3926.90: Other. This further narrows down the category.
- 3926.90.99.10: Other Laboratory ware. This is a very specific sub-category.
Tax Details:
- Basic Duty: 5.3%
- Additional Duty: 7.5% currently.
- Post April 2, 2025 Additional Duty: 30% (Important to note this future change!)
- Total Tax: 42.8% (currently)
Important Considerations for 3926.90.99.10:
- Material Composition: This HS code is for items primarily made of plastic. If the lamp contains significant amounts of metal, glass, or other materials, this code might not be accurate.
- "Laboratory ware" designation: This is a very specific classification. Is your "BOOK LIGHT" truly considered laboratory ware? If it's a standard reading lamp, this code is likely incorrect.
- Functionality: Confirm the lamp's primary function.
Recommendations & Next Steps:
- Verify HS Code Accuracy: Based on the description "BOOK LIGHT", HS Code 8513.10.40.00 is likely the more appropriate code if the lamp is primarily an electric lighting device powered by its own source. The 3926.90.99.10 code seems less suitable unless it's specifically designed as laboratory equipment.
- Material Breakdown: Provide a detailed breakdown of the materials used in the lamp (plastic, metal, glass, etc.). This will help confirm the correct HS code.
- Single vs. Multiple Codes: If your "BOOK LIGHT" consists of multiple components made of different materials, you might need to declare each component under a separate HS code.
- Commercial Invoice: Ensure your commercial invoice clearly describes the goods, their materials, and their intended use.
- Future Tariff Changes: Be aware of the additional tariff increases scheduled for April 2, 2025. Factor this into your cost calculations.
- Certifications: Depending on the destination country, you may need certifications (e.g., CE, RoHS) to demonstrate compliance with safety and environmental standards. Please check the import requirements of the specific country you are shipping to.
- Single Declaration: If you are declaring multiple items, ensure each item is accurately classified under the correct HS code.
Disclaimer: I am an AI assistant and cannot provide definitive customs classification advice. This information is for general guidance only. It is always best to consult with a licensed customs broker or the customs authorities in the destination country for accurate and up-to-date information.