HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3926400090 | Doc | 35.3% | CN | US | 2025-05-12 |
4421919300 | Doc | 55.0% | CN | US | 2025-05-12 |
4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
8306290000 | Doc | 30.0% | CN | US | 2025-05-12 |




Okay, let's break down the HS codes and tax implications for your "CAKE TOPPER" declarations. 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 can vary by country. Here's what the digits typically represent:
- Chapter (First 2 digits): Broad category of the product.
- Heading (Next 2 digits): More specific grouping within the chapter.
- Subheading (Next 2 digits): Further refinement of the product.
- Additional Digits: Country-specific details.
Analysis of Your Declared HS Codes
Let's examine each code you provided:
1. 3926.40.00.90 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles Other
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Other articles of plastics and articles of other materials. This suggests your cake topper is made of plastic or a combination of plastic with other materials.
- Subheading 3926.40: Statuettes and other ornamental articles.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 0.0%
- Total Tax: 35.3% (This likely includes VAT or other consumption taxes applied on top of the basic duty. Please confirm the VAT rate in your country.)
- Important Note: The material composition is crucial here. If the cake topper is primarily made of wood, paper, or metal, this code might be incorrect.
2. 4421.91.93.00 – Other articles of wood: Other: Of bamboo: Other: Theatrical, ballet, and operatic scenery and properties, including sets
- Chapter 44: Wood and articles of wood; wood charcoal.
- Heading 4421: Other articles of wood.
- Subheading 4421.91: Other: Of bamboo.
- Subheading 4421.91.93: Other: Theatrical, ballet, and operatic scenery and properties, including sets.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Total Tax: 55.0% (Again, this likely includes VAT. Confirm the VAT rate.)
- Important Note: This code seems specific to scenery and properties used in performances. If your cake topper isn't intended for theatrical use, this code is likely incorrect.
3. 4823.90.10.00 – 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
- Chapter 48: Paper and paperboard; articles of paper pulp, paperboard, cellulose wadding and webs of cellulose fibers.
- Heading 4823: Other articles of paper pulp, paperboard, cellulose wadding or webs of cellulose fibers.
- Subheading 4823.90: Other.
- Subheading 4823.90.10: Of paper pulp.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Total Tax: 55.0% (Including VAT)
- Important Note: This code is appropriate if your cake topper is made of paper pulp.
4. 8306.29.00.00 – Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other
- Chapter 83: Miscellaneous articles of base metal.
- Heading 8306: Statuettes and other ornaments, of base metal.
- Subheading 8306.29: Other.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Total Tax: 30.0% (Including VAT)
- Important Note: This code is suitable if your cake topper is made of base metal.
Recommendations & Next Steps
- Material Verification: Crucially, confirm the primary material of your cake toppers. This will determine the correct HS code.
- Single Declaration: It's unusual to have four different HS codes for the same item. You should aim for a single, accurate code.
- 2025.4.2 Tariff Changes: Be aware of the additional tariffs coming into effect on April 2, 2025. Factor these into your cost calculations.
- VAT Rate: Confirm the applicable VAT rate in your country.
- Certifications: Depending on the material and intended use, you might need certifications (e.g., for food contact safety if the topper touches food).
- Supplier Documentation: Request detailed material specifications from your supplier to support your HS code classification.
Disclaimer: I am an AI and cannot provide definitive customs advice. This information is for guidance only. Always consult with a qualified customs broker or import specialist for accurate classification and compliance.
Customer Reviews
The breakdown of the HS code structure was very clear and made it easy to understand the classification system.
The page is helpful, but I wish there were more guidance on how to determine the primary material of the product for HS code selection.
The detailed explanation of each HS code was a lifesaver. I finally understand how to choose the right classification for my cake toppers.
The information on tariff rates and additional duties was well-organized. I wish there were more examples for different materials.
I found the section on material verification extremely useful. It helped me double-check the right HS code for my product.