HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6305900000 | Doc | 43.7% | CN | US | 2025-05-12 |
4202923120 | Doc | 72.6% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "CHILDREN'S BACKPACK" declaration. Based on the provided HS codes, here's a detailed analysis:
Understanding the HS Codes
HS codes are standardized internationally to classify traded products. Here's a breakdown of what each part of the codes you provided signifies:
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6305.90.00.00: Sacks and bags, of a kind used for the packing of goods:
- 63: Chapter 63 relates to "Other made up textile articles; sets of textile articles." This indicates the item is made of textile materials.
- 05: Specifically refers to "Sacks and bags, of a kind used for the packing of goods."
- 90: Further specifies "Of other textile materials."
- 00.00: This is the final classification within this category.
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4202.92.31.20: Trunks, suitcases, etc.; bags of sheeting of plastics or of textile materials:
- 42: Chapter 42 covers "Articles of leather; saddlery and harness; travel goods, handbags and similar articles."
- 02: Specifically refers to "Trunks, suitcases, vanity cases, etc.; bags."
- 92: Further specifies "Other" (meaning not leather).
- 31: Indicates "With outer surface of sheeting of plastics or of textile materials."
- 20: Specifically for "Of man-made fibers Backpacks."
Which HS Code to Use?
Based on the description "CHILDREN'S BACKPACK", HS Code 4202.92.31.20 is the more appropriate choice. Here's why:
- Functionality: Backpacks are designed for carrying personal items, fitting the description of "travel goods" and "similar articles" covered in Chapter 42.
- Material: The description specifies "of textile materials," which aligns with the HS code 4202.92.31.20.
- Specificity: This code specifically includes "backpacks," making it a more precise classification.
Tax Implications (HS Code 4202.92.31.20)
- Basic Duty: 17.6%
- Additional Duty: 25.0%
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 72.6%
Important Considerations & Recommendations:
- Material Composition: Crucially, confirm the exact material composition of the backpacks. If the backpacks are made of natural fibers (e.g., cotton, linen), HS Code 6305.90.00.00 might be more appropriate. Provide a detailed material breakdown to ensure correct classification.
- Single Price: The declared value (single price) of the backpacks is important for tax calculation. Ensure the declared value accurately reflects the transaction value.
- Certification: Depending on the destination country's regulations, you might need to provide certifications related to the materials used (e.g., fiber content, safety standards). Check the import requirements of the specific country.
- 2025 Tariff Changes: Be aware of the additional tariff changes coming into effect after April 2, 2025. Factor this into your cost calculations.
- Country-Specific Rules: Import regulations can vary significantly between countries. Always verify the specific requirements of the destination country before shipping.
Disclaimer: I am an AI assistant and this information is for general guidance only. It is not a substitute for professional customs advice. Always consult with a licensed customs broker or relevant authority for accurate and up-to-date information.
Do you have any further questions about specific materials, the destination country, or any other aspects of this declaration? I'm here to help!