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.