| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3924104000 | Doc | 33.4% | CN | US | 2025-05-12 |
| 7323999080 | Doc | 83.4% | CN | US | 2025-05-12 |
| 4419909100 | Doc | 40.7% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "BOWL RACK" declaration. Here's a structured analysis to help you understand the classification and potential costs:
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 additional digits are used for more specific categorization by individual countries.
1. HS Code: 3924.10.40.00 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other
- 39: Plastics and articles thereof. This chapter covers items made from various types of plastics.
- 24: Plastics tableware, kitchenware, etc. This narrows it down to items specifically used for dining or cooking.
- 10: Tableware and kitchenware.
- 40: Other. This is a residual subheading for plastic tableware and kitchenware not specifically classified elsewhere.
- 00: Further specification within the "Other" category.
Tax Implications:
- Basic Duty: 3.4%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: Currently 33.4%
Important Note: Since this is plastic, ensure the exact plastic type is known. Different plastic compositions could potentially shift the classification.
2. HS Code: 7323.99.90.80 – Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other
- 73: Articles of iron or steel. This chapter covers products made primarily of iron or steel.
- 23: Table, kitchen or other household articles of iron or steel.
- 99: Other. This is a broad category for iron/steel household items not specifically listed elsewhere.
- 90: Further specification within the "Other" category.
- 80: Even more specific detail.
Tax Implications:
- Basic Duty: 3.4%
- Additional Duty: 25.0% (This is a significant duty!)
- Post April 2, 2025: Additional Duty increases to 30% for steel/aluminum products.
- Total Tax: Currently 83.4%
Important Note: This HS code has a high additional duty. Verify the material composition precisely. If it contains a significant amount of aluminum, the 25% (and potentially 30% post-April 2025) duty will apply. Also, confirm if any coating is present, even a thin protective layer, as this could change the classification.
3. HS Code: 4419.90.91.00 – Tableware and kitchenware, of wood: Other: Other
- 44: Wood and articles of wood; wood charcoal.
- 19: Furniture; bedding, mattresses, support, stuffing and similar articles; seatings; articles of wicker or plaiting.
- 90: Other.
- 91: Further specification within the "Other" category.
- 00: Even more specific detail.
Tax Implications:
- Basic Duty: 3.2%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: Currently 40.7%
Important Note: Ensure the wood is not treated with chemicals or combined with other materials that could alter the classification.
Recommendations & Key Checks:
- Material Verification: Crucially, double-check the exact material composition of your "BOWL RACK". This is the most important factor in determining the correct HS code and associated duties.
- Single Material vs. Combination: If the rack is made of multiple materials, the classification will be based on the dominant material.
- Coating/Treatment: Any coatings, treatments, or finishes applied to the materials need to be documented.
- Single Invoice: Ensure all items on a single invoice are classified under the same HS code if possible.
- Certification: Depending on the materials used (especially wood), you may need to provide certifications of origin or compliance with specific standards.
- Post-April 2, 2025 Duty Changes: Be aware of the upcoming duty increases and factor them into your cost calculations.
Disclaimer: I am an AI assistant and this information is for general guidance only. It is highly recommended to consult with a licensed customs broker or import specialist for definitive classification and compliance advice specific to your situation. They can review your product specifications and provide accurate guidance based on the latest regulations.