| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 6913105000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 6913905000 | Doc | 43.5% | CN | US | 2025-05-12 |
| 9703900000 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "CERAMIC STATUE" declaration. Here's a detailed analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Guide
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: 6913.10.50.00 – Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other
- 69: Ceramic products. This broadly covers all items made from ceramic materials.
- 13: Statuettes and other ornamental ceramic articles. This narrows it down to decorative ceramic items.
- 10: Of porcelain or china. Specifically, this code applies to items made from porcelain or china. This is a key distinction – the material is crucial.
-
50.00: Other. This further specifies a subcategory within porcelain/china statuettes.
Tax Implications: * Basic Duty: 0.0% * Additional Tariff: 7.5% * Post April 2nd, 2025: Additional Tariff increases to 30% * Total Tax: 37.5%
2. HS Code: 6913.90.50.00 – Statuettes and other ornamental ceramic articles: Other: Other: Other
- 69: Ceramic products.
- 13: Statuettes and other ornamental ceramic articles.
- 90: Other (meaning not porcelain or china – this covers ceramic materials like earthenware, stoneware, etc.).
-
50.00: Other.
Tax Implications: * Basic Duty: 6.0% * Additional Tariff: 7.5% * Post April 2nd, 2025: Additional Tariff increases to 30% * Total Tax: 43.5%
3. HS Code: 9703.90.00.00 – Original sculptures and statuary, in any material: Other
- 97: Works of art, collectors’ pieces and antiques. This is a broader category.
- 03: Sculptures and statuary.
-
90: Other. This covers sculptures and statuary not specifically classified elsewhere.
Tax Implications: * Basic Duty: 0.0% * Additional Tariff: 7.5% * Post April 2nd, 2025: Additional Tariff increases to 30% * Total Tax: 37.5%
Key Considerations & Recommendations:
- Material is Critical: The difference between 6913.10.50.00 and 6913.90.50.00 hinges on the exact ceramic material. Ensure you accurately identify whether your statue is porcelain/china or another type of ceramic. Incorrect classification can lead to penalties.
- "Original" Artwork (9703.90.00.00): To qualify for the 9703.90.00.00 classification, the statue must be an original work of art. Mass-produced items, even if artistic, likely won't qualify. You may need documentation proving originality (artist's statement, provenance, etc.).
- Valuation: The declared value of the statue is crucial for tax calculation. Be accurate and realistic.
- 2025 Tariff Changes: Be aware of the additional tariff increases coming into effect on April 2nd, 2025. Factor this into your cost calculations if importing around that date.
- Certification: Depending on the final HS code chosen, you may need to provide a certificate of origin or other documentation to support the classification. Check with your customs broker or the relevant import authorities.
- Single Declaration: You can only declare under one HS code. Choose the most accurate one based on the statue's material and characteristics.
I strongly recommend consulting with a licensed customs broker in your country of import. They can provide tailored advice based on your specific situation and ensure compliance with all regulations. They can also help you determine if any special import licenses or permits are required.