HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3925900000 | Doc | 60.3% | CN | US | 2025-05-12 |
4016990500 | Doc | 40.9% | CN | US | 2025-05-12 |
Okay, let's break down the classification and potential duties for your declared items, "CORNER GUARDS," based on the provided HS codes and descriptions. I'll present this in a structured format to help you understand the implications.
Important Disclaimer: HS code classification is complex and ultimately determined by customs officials. This analysis is based on the information you provided and should be used as a starting point for your own due diligence. I strongly recommend confirming the final classification with your customs broker or local customs authority.
Analysis of Declared Items: CORNER GUARDS
Here's a breakdown of each item, its HS code, and associated duties. I'll explain the HS code structure as we go.
1. Item 1: "Other articles of iron or steel: Other: Other: Other Other"
- HS Code: (Currently Blank - This is a significant issue - see notes below)
- Description Breakdown: This description is extremely vague. "Other articles of iron or steel" is a broad category. The repeated "Other" indicates a lack of specific classification.
- HS Code Structure (General):
- First 2 Digits (Chapter): Indicates the broad category of the product (e.g., 73 for iron or steel).
- Next 2 Digits (Subheading): Narrows down the category (e.g., 7326 for iron or steel angles, shapes, and sections).
- Next 4 Digits: Further specifies the product.
- Next 6 Digits: Provides even more detail.
- Potential Issues & Recommendations:
- Missing HS Code: You must determine the correct HS code for this item. Without it, customs will assign one, which may not be the most favorable.
- Material is Key: Is it carbon steel, stainless steel, galvanized steel? The specific type of iron or steel significantly impacts the HS code.
- Function is Key: What is the primary function of the corner guard? Is it structural, protective, decorative?
- Example: If it's carbon steel corner guards used for protecting cargo, it might fall under 7326.90.00.00 (Other iron or steel angles, shapes and sections).
- Duty Rates: Duty rates for iron and steel vary widely depending on the specific HS code. Expect rates ranging from 0% to 10% or higher, plus potential anti-dumping duties.
2. Item 2: "Builders' ware of plastics, not elsewhere specified or included: Other"
- HS Code: 3925.90.00.00
- Description Breakdown: This code covers builders' ware (items used in construction) made of plastics that aren't specifically classified elsewhere.
- HS Code Structure:
- 39: Plastics and articles thereof.
- 25: Plastics in primary forms.
- 90: Other.
- 00.00: Further specifies "Other" within the category.
- Tax Details:
- 基础关税 (Basic Tariff): 5.3%
- 加征关税 (Additional Tariff): 25.0% (Currently) / 30% (After April 2, 2025)
- 总税率 (Total Tariff): 60.3%
- Recommendations:
- Plastic Type: Confirm the specific type of plastic (PVC, PP, PE, etc.). While 3925.90.00.00 is broad, knowing the plastic type is helpful for customs.
- Certification: Depending on the application (e.g., building safety), you may need certifications like RoHS or REACH.
3. Item 3: "Other articles of vulcanized rubber other than hard rubber: Other: Other: Household articles not elsewhere specified or included"
- HS Code: 4016.99.05.00
- Description Breakdown: This code covers articles made of vulcanized rubber (rubber that has been chemically treated to improve its strength and elasticity) that aren't specifically classified elsewhere, specifically household articles.
- HS Code Structure:
- 40: Rubber and articles thereof.
- 16: Articles of vulcanized rubber, not elsewhere specified or included.
- 99: Other.
- 05.00: Further specifies "Other" within the category.
- Tax Details:
- 基础关税 (Basic Tariff): 3.4%
- 加征关税 (Additional Tariff): 7.5% (Currently) / 30% (After April 2, 2025)
- 总税率 (Total Tariff): 40.9%
- Recommendations:
- Rubber Composition: Confirm the specific rubber composition (natural rubber, synthetic rubber, etc.).
- Household Use: Ensure the item is genuinely considered a "household article" for this classification.
- Material Safety: Depending on the application, you may need certifications like RoHS or REACH.
Important Reminders:
- April 2, 2025 Tariff Changes: Be aware of the upcoming changes to the additional tariffs.
- Accurate Valuation: Ensure the declared value of your goods is accurate. Customs will scrutinize valuations.
- Country of Origin: The country of origin is crucial for determining applicable tariffs and trade agreements.
- Consult a Broker: I strongly recommend working with a licensed customs broker. They can provide expert guidance and ensure compliance with all regulations.
I hope this detailed breakdown is helpful. Please let me know if you have any further questions or would like me to elaborate on any specific point.