| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
| 4421998800 | Doc | 37.5% | CN | US | 2025-05-12 |
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 8548000000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared goods. I'll provide 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. They're crucial for determining tariffs, trade regulations, and statistical tracking. Here's how the codes generally work (using your examples):
- First 2 Digits (Chapter): Broadly defines the product category.
- First 4 Digits (Heading): More specific classification within the chapter.
- First 6 Digits (Subheading): Further refines the product description.
- Remaining Digits: Provide even more detail for specific products.
Analysis of Your Declared Goods
Here's a breakdown of each HS code, its meaning, and tax considerations:
1. 4421.91.88.00 – Other articles of wood: Other: Of bamboo: Canoe paddles
- Chapter 44 (Wood): This code falls under wooden articles.
- Heading 4421 (Other articles of wood): Specifically for other wooden articles.
- Subheading 4421.91 (Other): Further specifies "other" wooden articles.
- 4421.91.88 (Of bamboo): Specifically for bamboo articles.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 30.0% (after April 2, 2025)
- Note: Ensure the paddles are entirely made of bamboo. Any other material could change the classification.
2. 4421.99.88.00 – Other articles of wood: Other: Other: Canoe paddles
- Chapter 44 (Wood): Wooden articles.
- Heading 4421 (Other articles of wood): Other wooden articles.
- Subheading 4421.99 (Other): Further specifies "other" wooden articles.
- 4421.99.88 (Other): General "other" wooden articles.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 37.5% (after April 2, 2025)
- Note: This code is for paddles made of wood other than bamboo. The material composition is critical here.
3. 7326.90.86.88 – Other articles of iron or steel: Other: Other: Other: Other Other
- Chapter 73 (Iron or Steel): Articles of iron or steel.
- Heading 7326 (Other articles of iron or steel): Specifically for other iron or steel articles.
- Subheading 7326.90 (Other): Further specifies "other" iron or steel articles.
- 7326.90.86.88 (Other): General "other" iron or steel articles.
- Tax:
- Basic Duty: 2.9%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30% (and potentially 25% for steel/aluminum products)
- Total Tax: 82.9% (after April 2, 2025)
- Note: This code has a high tax rate. Confirm the exact material composition (type of steel/iron). The "steel/aluminum" add-on duty is important.
4. 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- Chapter 39 (Plastics): Articles of plastics.
- Heading 3926 (Other articles of plastics): Specifically for other plastic articles.
- Subheading 3926.90 (Other): Further specifies "other" plastic articles.
- 3926.90.99.89 (Other): General "other" plastic articles.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 42.8% (after April 2, 2025)
- Note: Verify the primary material is indeed plastic.
5. 8548.00.00.00 – Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter
- Chapter 85 (Electrical Machinery): Electrical parts.
- Heading 8548 (Electrical parts of machinery): Specifically for electrical parts.
- Subheading 8548.00 (Other): General "other" electrical parts.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 55.0% (after April 2, 2025)
- Note: Ensure these parts are genuinely electrical components of machinery. The function of the parts is important.
Important Reminders & Recommendations:
- Material Verification: The most critical step is to confirm the exact material composition of each item. Different materials can lead to drastically different HS code classifications and tax rates.
- Single Invoice: Ensure your invoice clearly details the material, function, and quantity of each item.
- April 2, 2025: Be aware of the upcoming tariff changes on April 2, 2025.
- Certifications: Depending on the nature of the electrical parts (HS Code 8548.00.00.00), you may need certifications (e.g., CE, RoHS) to demonstrate compliance with safety and environmental standards.
- Country of Origin: Confirm the country of origin for each item, as this can affect trade agreements and tariffs.
- Consult a Licensed Customs Broker: For complex classifications or high-value shipments, I strongly recommend consulting a licensed customs broker in your destination country. They can provide expert guidance and ensure compliance with all regulations.
I hope this detailed analysis is helpful! Let me know if you have any further questions or need clarification on any specific point.