| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 6913105000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 9703900000 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "CERAMIC STATUE DECOR" declaration. You have two potential HS codes identified, and it's important to choose the most accurate one to ensure smooth customs clearance.
Here's a detailed analysis:
1. HS Code: 6913.10.50.00 – Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other
- 69: Ceramic products. This chapter covers a wide range of ceramic items.
- 13: Ornamental ceramic articles. This narrows it down to decorative items.
- 10: Of porcelain or china. This is a key distinction. This specifically means the statues are made of porcelain or fine china. If your statues are made of these materials, this is a strong contender.
-
50.00: Other. This is a further specification within the "Other" category.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (Currently)
- Additional Tariff (Post April 2, 2025): 30%
- Total Tax: 37.5% (Currently)
- Tax Implications:
2. HS Code: 9703.90.00.00 – Original sculptures and statuary, in any material: Other
- 97: Works of art, collectors’ pieces and antiques. This chapter is for items considered artistic creations.
- 03: Sculptures and statuary. This focuses specifically on three-dimensional art pieces.
-
90: Other. This covers sculptures made from any material not specifically listed elsewhere.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (Currently)
- Additional Tariff (Post April 2, 2025): 30%
- Total Tax: 37.5% (Currently)
- Tax Implications:
Which HS Code Should You Use?
The key difference lies in the material and the artistic nature of the statues.
- Choose 6913.10.50.00 if: Your statues are mass-produced, primarily decorative, and made of porcelain or china. Think of typical ceramic figurines.
- Choose 9703.90.00 if: Your statues are original works of art (e.g., one-of-a-kind sculptures), regardless of the material. This often applies to sculptures created by artists and sold as art pieces.
Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the exact material composition of your statues. If they are not porcelain or china, 6913.10.50.00 is incorrect.
- Originality: If the statues are hand-made, unique pieces created by an artist, 9703.90.00 is more appropriate. If they are factory-produced copies, 6913.10.50.00 is likely better.
- Single Invoice: If you have a mix of statues, ensure your invoice clearly differentiates between porcelain/china decorative items and original sculptures. You may need to declare them under different HS codes.
- Valuation: The declared value (single price) of the statues is important for tax calculation. Ensure it accurately reflects the transaction value.
- Certification (Potentially): For 9703.90.00 (original sculptures), customs may request documentation proving the artistic origin (e.g., artist's statement, provenance). Be prepared to provide this if requested.
- April 2, 2025 Tariff Changes: Be aware of the increased additional tariff of 30% coming into effect. Factor this into your pricing and planning.
To help me provide a more definitive recommendation, could you tell me:
- What is the primary material of the statues?
- Are they mass-produced or original artworks?
- Do you have any documentation regarding the artist or origin of the statues?
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or import specialist for specific advice related to your situation.