Find HS Code and trade information for CHEESE GRATER

Okay, let's break down the classification and tax implications for your declared items, "CHEESE GRATER". Based on the provided HS codes, here's a detailed analysis:

Understanding HS Codes & What They Mean

The Harmonized System (HS) code is a globally standardized system of names and numbers to classify traded products. It's crucial for determining import duties and taxes. Here's how to interpret the codes you've received:

• Chapter 82: Articles of cutlery; forks, spoons, knives, surgical instruments and razors. This chapter covers a wide range of cutting and serving tools.
• Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter covers a wide range of machinery and mechanical appliances.

Item 1: "Other articles of cutlery...: Other: Other (including parts)" - HS Code: 8214.90.90.00

• 82: Cutlery and related items.
• 14: Other articles of cutlery (like hair clippers, cleavers, etc.).
• 90: Other (a 'catch-all' for items not specifically listed).
• 90.00: Further specifies 'other' items within the 8214.90 category.

Tax Implications (HS Code 8214.90.90.00):

• Basic Duty: 1.4¢ each. This is a specific rate, meaning it's charged per unit.
• General Duty: 3.2%. This is an ad valorem duty, calculated as a percentage of the declared value of the goods.
• Additional Tariff (Post April 2, 2025): 30%. This is a significant increase, so be aware of the timing of your import.
• Total Tax: 1.4¢ each + 3.2% + 30.0%

Important Considerations for HS Code 8214.90.90.00:

• Material: The material composition of the cheese grater is important. While this HS code covers a broad range, specific materials could potentially shift the classification.
• Unit Price: The unit price will directly impact the ad valorem duty (3.2%).
• Parts: If you are importing parts separately from the finished cheese grater, the classification and duty rates might differ.

Item 2: "Machines and mechanical appliances...: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines Other" - HS Code: 8479.82.00.80

• 84: Machinery and mechanical appliances.
• 79: Machines for working all materials (e.g., food processing).
• 82: Mixing, kneading, crushing, grinding, etc. machines.
• 00.80: Further specifies 'other' machines within the 8479.82 category.

Tax Implications (HS Code 8479.82.00.80):

• Basic Duty: 0.0%. No basic duty applies.
• Additional Tariff: 25.0%.
• Additional Tariff (Post April 2, 2025): 30%. Again, be mindful of the date.
• Total Tax: 55.0%

Important Considerations for HS Code 8479.82.00.80:

• Functionality: This HS code is specifically for machines with mixing, kneading, crushing, etc. functions. If the cheese grater is not motorized or doesn't perform these functions, this code is likely incorrect.
• Automation: The level of automation is important. A simple, hand-operated grater would likely fall under a different classification.
• Certification: Depending on the intended use (e.g., commercial food processing), you may need specific certifications (e.g., food safety standards).

Recommendations:

1. Double-Check Functionality: Carefully review the functionality of your cheese grater. Is it a simple hand tool, or a motorized machine? This is the biggest factor in determining the correct HS code.
2. Material Verification: Confirm the exact material composition of the grater.
3. Unit Price Accuracy: Ensure the declared unit price is accurate, as this impacts the ad valorem duties.
4. Import Date: Be aware of the April 2, 2025, date for the increased additional tariffs.
5. Consider a Binding Ruling: If you are unsure about the correct classification, consider applying for a binding ruling from your local customs authority. This provides legal certainty.
6. Check for Trade Agreements: See if any trade agreements between China and your country offer reduced duty rates for cheese graters.

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 your local customs authority for accurate and up-to-date regulations.