HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3407004000 | Doc | 30.0% | CN | US | 2025-05-12 |
4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |




Okay, let's break down the classification and tax implications for your declared goods, "CAKE DECORATION," based on the provided HS codes and descriptions. I'll present this in a structured format for clarity.
Understanding HS Codes: A Quick Primer
The Harmonized System (HS) Code is a globally standardized system of names and numbers used to classify traded products. It's crucial for determining import duties and taxes. Here's a general idea of how it works (though specifics vary by country):
- First 2 Digits: Indicate the Chapter (broad category of goods).
- First 4 Digits: Specify the Heading (more specific grouping within the chapter).
- First 6 Digits: Further refine the classification.
- Beyond 6 Digits: National subdivisions for even greater detail (country-specific).
1. Sugar Confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Other: Other
- HS Code: Currently Blank – This is a problem. You must have a valid HS code for customs clearance.
- Chapter: Likely Chapter 17 ("Sugars and sugar confectionery"). However, "Other" repeated multiple times indicates a very broad categorization.
- Classification Notes: This description is far too vague. To determine the correct HS code, we need more detail. Is it:
- Fondant? (1704.90.00)
- Gum paste? (1704.90.00)
- Sprinkles/Dragees? (1704.90.00)
- Wafer decorations? (1704.90.00)
- Chocolate-based decorations (even with low cocoa content)? (1806.90.00)
- Tax Implications: Without a specific HS code, I cannot provide accurate tax information. Tax rates for sugar confectionery vary significantly.
- Action Required: Crucially, you need to identify the exact type of sugar confectionery and find the corresponding HS code. Consult the China Customs website (https://www.customs.gov.cn/) or a customs broker for assistance.
2. Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate): Other
- HS Code: 3407.00.40.00
- Chapter 34: Soap, organic surface-active agents, washing preparations, cleaning preparations, preservatives for washing and cleaning purposes; candles.
- Heading 3407: Preparations for cleaning, polishing or waxing footwear, leather, wood, furniture or other materials, and preparations for preserving or coloring leather.
- Subheading 3407.00.40.00: Other. This suggests it's a specialized modeling paste not specifically covered elsewhere in the heading.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Duty after April 2, 2025: 30.0%
- Total Tax: 30.0%
- Important Note: This classification seems unusual for cake decoration. Double-check the composition of the paste. If it's primarily a food-grade product used specifically for cake decorating, it might fall under a different, potentially lower-duty, classification (Chapter 17).
3. Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Of paper pulp
- HS Code: 4823.90.10.00
- Chapter 48: Paper and paperboard; articles of paper pulp, paperboard, cellulose wadding and webs of cellulose fibers.
- Heading 4823: Other paper and paperboard; articles of paper pulp, paperboard, cellulose wadding and webs of cellulose fibers.
- Subheading 4823.90.10.00: Other, of paper pulp. This likely refers to paper-based cake decorations (e.g., cupcake wrappers, paper doilies, paper flags).
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Duty after April 2, 2025: 30.0%
- Total Tax: 55.0%
- Important Note: The 55% total tax is significant. Ensure this classification is accurate.
Recommendations & Next Steps:
- Sugar Confectionery (HS Code Blank): This is your priority. Identify the exact composition of the confectionery and find the correct HS code.
- Modeling Paste (3407.00.40.00): Verify the composition. If it's food-grade, explore Chapter 17.
- Paper Decorations (4823.90.10.00): Confirm the material.
- Material & Value: Double-check the material composition and declared value of each item. Customs may scrutinize these.
- Certifications: Depending on the specific items, you may need certifications related to food safety (if applicable) or product standards.
- Consult a Broker: I strongly recommend consulting a licensed customs broker in China. They can provide definitive classification advice and ensure compliance with all regulations.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult official sources and a qualified customs broker for accurate and up-to-date information.
Customer Reviews
I found the breakdown of HS code 4823901000 for paper decorations very helpful. The 55% tariff rate is clearly listed, and the page even warned about verifying the classification. Great resource!
The content was useful, but I was confused about why the sugar confectionery category didn't have an HS code. It would have been better if the page offered more guidance on finding the right code for that category.
The page helped me identify the correct HS codes for both modeling paste and paper decorations. The 55% tariff for 4823901000 was a bit of a surprise, but the information was clearly presented.
The information on the 30% duty for HS code 3407004000 was spot-on. It's a bit confusing that modeling paste is under a different chapter than food items, but the details were accurate.
The page provided a clear explanation of the HS codes for cake decorations, especially the 3407004000 code. I was able to classify my modeling paste correctly and save time with customs.