HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
4016991000 | Doc | 40.8% | CN | US | 2025-05-12 |
7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items – CHAIR LEG CAPS. Here's a structured analysis to help you understand the classification, duties, and potential considerations:
Understanding HS Codes: A Quick Primer
Before diving into specifics, remember that HS codes are standardized internationally. The first 6 digits define the product group, and the following digits provide more specific details.
- Chapter (First 2 Digits): Broad category of goods.
- Heading (First 4 Digits): More specific grouping within the chapter.
- Subheading (First 6 Digits): Further refinement of the product.
- Further Breakdown (Digits 7-10): Most detailed level, often specifying material, function, or other characteristics.
1. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- Chapter 39: Plastics and articles thereof. This indicates the item is primarily made of plastic.
- Heading 3926: Other articles of plastics and articles of other materials. This is a catch-all for plastic items not specifically covered elsewhere.
- Subheading 3926.90: Other. This means it doesn't fit into more defined plastic categories.
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Further Breakdown 3926.90.99.89: "Other" – a very general classification.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 42.8%
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Important Note: Because this is a very broad classification ("Other"), please double-check the exact plastic composition of your chair leg caps. If a specific plastic type is dominant (e.g., polypropylene, polyethylene), there might be a more accurate (and potentially lower-duty) HS code.
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2. HS Code: 4016.99.10.00 – Other articles of vulcanized rubber other than hard rubber: Other: Handles and knobs
- Chapter 40: Rubber and articles thereof. This indicates the item is primarily made of vulcanized rubber.
- Heading 4016: Other articles of vulcanized rubber other than hard rubber.
- Subheading 4016.99: Other.
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Further Breakdown 4016.99.10.00: Handles and knobs.
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Tax Implications:
- Basic Duty: 3.3%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 40.8%
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Important Note: Confirm that the chair leg caps are indeed made of vulcanized rubber. Also, ensure they function as handles or knobs. If they don't, a different HS code within Chapter 40 might be more appropriate.
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3. HS Code: 7326.90.86.88 – Other articles of iron or steel: Other: Other: Other: Other Other
- Chapter 73: Iron or steel articles. This indicates the item is primarily made of iron or steel.
- Heading 7326: Other articles of iron or steel.
- Subheading 7326.90: Other.
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Further Breakdown 7326.90.86.88: "Other" – a very general classification.
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Tax Implications:
- Basic Duty: 2.9%
- Additional Duty: 25.0% (and potentially 30% post April 2, 2025 for steel/aluminum products)
- Total Tax: 82.9%
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Important Note: This HS code has the highest tax rate. It's crucial to verify the material composition. If the chair leg caps contain a significant amount of plastic or rubber, the HS codes from Chapters 39 or 40 might be more accurate. Also, confirm if the steel is alloy steel, as this can affect the duty rate.
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Recommendations & Next Steps:
- Material Verification: The most important step is to precisely determine the primary material of your chair leg caps. This will significantly impact the correct HS code and duty rate.
- Single vs. Mixed Materials: If the caps are made of multiple materials, the HS code will be based on the material that gives the product its essential character.
- April 2, 2025 Changes: Be aware of the upcoming changes in additional duties.
- Supplier Documentation: Request detailed material specifications from your supplier.
- Consider a Binding Ruling: For complex cases, you can request a binding ruling from customs authorities to confirm the correct HS code.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should consult with a qualified customs broker or consultant for specific advice related to your import situation.