| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8308909000 | Doc | 57.7% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 4421100000 | Doc | 33.2% | CN | US | 2025-05-12 |
Declaration Item Analysis: COAT HANGER
Based on the provided HS codes and descriptions, here's a detailed breakdown of the classification options for “COAT HANGER”, along with relevant tax information and important considerations:
Understanding HS Codes:
Before diving into the specifics, it’s helpful to understand the structure of an HS code. Each code is a six-digit number, internationally standardized. The first two digits generally indicate the chapter, the next two the subheading, and the final two further specify the item within that subheading.
1. HS Code: 8308.90.90.00 – Clasps, Frames & Similar (Base Metal)
- Chapter 83: Base metal articles; articles of base metal clad with precious metal; manufacture of wire, chain, etc.
- 83.08: Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal.
- 83.08.90: Other
- 83.08.90.90: Other, including parts
Applicability: This code applies if your coat hangers are primarily made of base metal (e.g., steel, iron, aluminum) and incorporate clasps, hooks, or similar metal components. This might be relevant for hangers with spring clips or specialized metal features.
Tax Implications:
- Basic Duty: 2.7%
- Additional Duty: 25.0% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 57.7%
2. HS Code: 3926.90.99.89 – Other Plastics Articles
- Chapter 39: Plastics and articles thereof.
- 39.26: Other articles of plastics and articles of other materials of headings 3901 to 3914.
- 39.26.90: Other
- 39.26.90.99: Other
- 39.26.90.99.89: Other
Applicability: This code is suitable if your coat hangers are made entirely of plastic or primarily of plastic with minor non-plastic components.
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 42.8%
3. HS Code: 4421.10.00.00 – Wood Clothes Hangers
- Chapter 44: Wood and articles of wood; wood charcoal.
- 44.21: Articles of wood for furniture.
- 44.21.10: Clothes hangers.
- 44.21.10.00: Clothes hangers
Applicability: This code is the most specific and appropriate if your coat hangers are made entirely of wood.
Tax Implications:
- Basic Duty: 3.2%
- Additional Duty: 0.0% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 33.2%
Recommendations & Important Considerations:
- Material is Key: The primary material of your coat hangers will determine the correct HS code. Carefully assess the composition of your product.
- Component Breakdown: If a hanger is made of multiple materials, determine the predominant material by weight or value.
- Post-April 2, 2025 Tariffs: Be aware of the significant tariff increases scheduled for April 2, 2025, and factor these into your cost calculations.
- Certification: Depending on the destination country, you may need to provide certifications related to wood sourcing (e.g., FSC certification for sustainable forestry) if using HS code 4421.10.00.00.
- Single Declaration: Ensure you declare all components accurately.
- Accurate Valuation: Provide an accurate single price for customs valuation.
Disclaimer: This information is for general guidance only. Customs regulations can be complex and vary by country. It is always recommended to consult with a qualified customs broker or import/export specialist for specific advice tailored to your situation.