| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 6302512000 | Doc | 42.3% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: CLOTH NAPKINS based on the provided HS Code information.
HS Code Classification: 6302.51.20.00 – Detailed Analysis
This HS Code falls under Chapter 63 – Linen, damask, table linen, wiping cloths, towelling and textile fabrics not woven or knitted. Here's a breakdown of each segment:
- 63: Linen, damask, table linen… – This indicates the broad category of textile products, specifically those used for household purposes.
- 6302: Other table linen – This narrows it down to table linen excluding damask.
- 6302.51: Of cotton – Specifies that the table linen is made of cotton.
- 6302.51.20: Tablecloths and napkins: Other – Further defines the item as cotton tablecloths and napkins, but not specifically those with printed designs.
- 6302.51.20.00: This is the final, most specific code for your product. The final two digits (00) denote a further sub-categorization, often related to specific manufacturing processes or qualities.
In essence, this HS Code identifies your CLOTH NAPKINS as cotton-made, plain woven tablecloths and napkins.
Tax Implications
Based on the provided information, the applicable taxes are:
- Basic Tariff: 4.8%
- Additional Tariff: 7.5% (currently)
- Additional Tariff (Post April 2025): 30%
- Total Tax: 42.3% (current rate)
Important Considerations & Recommendations:
- Material Verification: Crucially, confirm that the napkins are entirely cotton. Any blend with other fibers (polyester, linen, etc.) could shift the HS Code and associated tax rate. Provide a material composition report if available.
- Weaving Type: The code specifies "Plain woven". If your napkins have a different weave (e.g., twill, satin), this could also change the HS Code.
- Pricing Accuracy: Ensure the declared value (single price) of the napkins is accurate. Customs authorities may scrutinize valuations.
- Post-April 2025 Tariff: Be aware of the significant tariff increase scheduled for April 2025. Factor this into your cost calculations if importing after that date.
- Country of Origin: While you've indicated "CN" (China), confirm that the napkins qualify for this origin. Rules of origin can be complex.
- Certifications: Depending on the destination country, you may need to provide certifications related to textile content (e.g., organic cotton certification) or safety standards. Check the import regulations of the destination country.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are subject to change and can vary significantly by country. It is highly recommended to consult with a licensed customs broker or the customs authorities of the importing country for definitive classification and tax advice.