| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4819100020 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4819100040 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4819200020 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4819200040 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4415103000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 3923102000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 3923109000 | Doc | 58.0% | CN | US | 2025-05-12 |
| 7310100090 | Doc | 80.0% | CN | US | 2025-05-12 |
Okay, let's break down these HS codes for your "BOX" declarations. I'll provide a structured analysis to help you understand the classifications, tax implications, and potential considerations.
Understanding HS Code Structure
Before we dive in, remember that HS codes are a standardized system. The first two digits generally indicate the chapter, the next two the subheading, and further digits provide more specific details.
Analysis of Your HS Codes
Here's a breakdown of each code, with explanations and key points:
1. 4819.10.00.20 – Cartons, Boxes, Cases of Corrugated Paper/Board (Sanitary Food/Beverage)
- 48: Chapter 48 – Paper and Paperboard; articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
- 19: Cartons, boxes, cases, bags and other packing containers; box files, letter trays etc.
- 10: Specifically for corrugated paper or paperboard.
- 00.20: Sanitary food and beverage containers.
- Tax: 0.0% Basic Tariff, 25.0% Additional Tariff (increasing to 30% after April 2, 2025). Total 55.0%.
- Note: This code is for boxes specifically designed for food/beverage contact.
2. 4819.10.00.40 – Cartons, Boxes, Cases of Corrugated Paper/Board (Other)
- Similar to 4819.10.00.20, but for corrugated paper/board boxes not specifically for sanitary food/beverage use.
- Tax: Same tax rate as above (55.0% total).
3. 4819.20.00.20 – Folding Cartons, Boxes, Cases of Non-Corrugated Paper/Board (Sanitary Food/Beverage)
- 4819.20: Folding cartons, boxes, cases, etc., of non-corrugated paper or paperboard.
- 00.20: Sanitary food and beverage containers.
- Tax: 0.0% Basic Tariff, 25.0% Additional Tariff (increasing to 30% after April 2, 2025). Total 55.0%.
4. 4819.20.00.40 – Folding Cartons, Boxes, Cases of Non-Corrugated Paper/Board (Other)
- Similar to 4819.20.00.20, but for non-corrugated paper/board boxes not specifically for sanitary food/beverage use.
- Tax: Same tax rate as above (55.0% total).
5. 4415.10.30.00 – Packing Cases, Boxes, Crates of Wood (Solid Sides, Lids, Bottoms)
- 44: Chapter 44 – Wood and articles of wood; wood charcoal.
- 15: Packing cases, boxes, crates, drums, etc.
- 10: Specifically for cases, boxes, crates with solid sides, lids, and bottoms.
- Tax: 0.0% Basic Tariff, 25.0% Additional Tariff (increasing to 30% after April 2, 2025). Total 55.0%.
6. 3923.10.20.00 – Plastic Boxes, Cases, Crates for Semiconductor Wafers/Masks
- 39: Chapter 39 – Plastics and articles thereof.
- 23: Articles for the conveyance or packing of goods, of plastics.
- 10: Specifically for boxes, cases, crates fitted for semiconductor wafers, masks, or reticles.
- Tax: 0.0% Basic Tariff, 25.0% Additional Tariff (increasing to 30% after April 2, 2025). Total 55.0%.
7. 3923.10.90.00 – Plastic Boxes, Cases, Crates (Other)
- Similar to 3923.10.20.00, but for other plastic boxes, cases, and crates not specifically fitted for semiconductors.
- Tax: 3.0% Basic Tariff, 25.0% Additional Tariff (increasing to 30% after April 2, 2025). Total 58.0%.
8. 7310.10.00.90 – Iron/Steel Tanks, Casks, Boxes (Capacity <300L, >50L, Other)
- 73: Chapter 73 – Iron or steel articles.
- 10: Tanks, casks, drums, cans, boxes, etc.
- 00.90: Capacity of 50 liters or more, other.
- Tax: 0.0% Basic Tariff, 25.0% Additional Tariff (increasing to 30% after April 2, 2025). Total 80.0%. Note the higher total tax rate, potentially due to steel/aluminum material.
Important Considerations & Recommendations:
- Material: The material of the box is critical for correct classification. Plastic, wood, paper, or metal will lead to different HS codes.
- End Use: The intended use of the box is also important (e.g., food contact, semiconductor transport).
- Capacity (for metal boxes): Ensure the capacity of metal boxes is accurately declared.
- Additional Tariffs: Be aware of the additional tariffs (currently 25%, increasing to 30% after April 2, 2025) and factor them into your costs.
- Certifications: Depending on the end use (e.g., food contact), you may need certifications (e.g., food-grade certificates).
- Detailed Invoice: Provide a detailed invoice with clear descriptions of the boxes, materials, dimensions, and intended use.
- Consult with a Customs Broker: For complex cases or large shipments, it's highly recommended to consult with a licensed customs broker in China. They can provide expert guidance and ensure compliance with all regulations.
I hope this detailed analysis is helpful! Let me know if you have any other questions.