HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
4417008090 | Doc | 60.1% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "COAT HOOK" items. Here's a structured analysis to help you understand the classification, duties, and potential considerations:
Understanding HS Codes – A Quick Primer
The Harmonized System (HS) code is a globally standardized system of names and numbers to classify traded products. It's crucial for customs clearance, determining duties, and ensuring proper import/export regulations are followed. Here's how the codes generally work (using your examples):
- First 2 Digits (Chapter): Broad category of the product.
- First 4 Digits (Heading): More specific grouping within the chapter.
- First 6 Digits (Subheading): Further refinement of the product.
- Last 2-4 Digits: Specific product code, often detailing material, function, or other characteristics.
Analysis of Your Declared Items
Let's examine each item individually:
1. Item 1: Other articles of iron or steel
- HS Code: 7326.90.86.88
- 73: Chapter – Articles of iron or steel. This indicates the primary material is iron or steel.
- 26: Heading – Other articles of iron or steel. This narrows it down from all iron/steel products to a more specific category.
- 90: Subheading – Other. This suggests the coat hook doesn't fall into a more specifically defined category within the "other articles" grouping.
- 86.88: Specific code – Further details about the type of "other" article.
- Tax Details:
- Basic Duty: 2.9%
- Additional Duty (Currently): 25.0%
- Additional Duty (Post April 2, 2025): 30% (This applies to steel and aluminum products)
- Total Tax: 82.9%
- Important Considerations:
- Material Verification: Crucially confirm the exact composition of the coat hook. If it contains a significant amount of aluminum, the 30% additional duty post-April 2, 2025, will apply.
- Single Piece or Assembly: If the coat hook is an assembly of different materials, the classification could be affected.
2. Item 2: Other articles of plastics and articles of other materials
- HS Code: 3926.90.99.89
- 39: Chapter – Plastics and articles thereof. This indicates the primary material is plastic.
- 26: Heading – Other articles of plastics.
- 90: Subheading – Other.
- 99.89: Specific code – Further details about the type of "other" article.
- Tax Details:
- Basic Duty: 5.3%
- Additional Duty (Currently): 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 42.8%
- Important Considerations:
- Plastic Type: The specific type of plastic used might influence the classification.
- Material Composition: If the coat hook contains non-plastic components, the classification might need to be reviewed.
3. Item 3: Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood
- HS Code: 4417.00.80.90
- 44: Chapter – Wood and articles of wood.
- 17: Heading – Tools, tool bodies, tool handles, etc.
- 00: Subheading – Other.
- 80.90: Specific code – Further details about the type of "other" article.
- Tax Details:
- Basic Duty: 5.1%
- Additional Duty (Currently): 25.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 60.1%
- Important Considerations:
- Wood Type: The type of wood used might be relevant.
- Construction: How the coat hook is constructed (e.g., solid wood, wood handle with metal parts) could affect the classification.
General Recommendations & Next Steps
- Material Verification: The most important step is to confirm the exact material composition of each coat hook. This will ensure the correct HS code is applied.
- Single vs. Multiple Materials: If a coat hook is made of multiple materials, determine the dominant material by weight or value.
- Detailed Product Specifications: Have detailed specifications (drawings, material lists, etc.) available for customs review.
- Consider a Binding Ruling: For complex cases, you can request a binding ruling from customs authorities to get a definitive classification.
- Monitor Tariff Changes: Be aware of potential tariff changes, especially the additional duties scheduled to take effect after April 2, 2025.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are complex and subject to change. It is always best to consult with a qualified customs broker or import/export specialist for specific advice.