HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
3926909905 | Doc | 42.8% | CN | US | 2025-05-12 |
3926909905 | Doc | 42.8% | CN | US | 2025-05-12 |
9503000071 | Doc | 30.0% | CN | US | 2025-05-12 |
Declaration Analysis: CRAWLING KENNELS & ACCESSORIES – HS Code Breakdown & Customs Considerations
This report details the HS code classifications for the declared items, associated tax rates, and important considerations for customs clearance. We'll break down each HS code, explain its structure, and highlight potential areas requiring further attention.
Understanding HS Codes
The Harmonized System (HS) Code is a globally standardized system of names and numbers used to classify traded products. It's crucial for determining import duties, taxes, and regulations. The HS code structure is hierarchical:
- First 2 Digits: Indicate the Chapter (broad category of goods).
- First 4 Digits: Specify the Heading (more specific grouping within the Chapter).
- First 6 Digits: Define the Subheading (even more detailed classification).
- Further Digits: Country-specific codes for even greater detail.
1. HS Code: 7326.90.86.88 – Other articles of iron or steel
- Chapter 73: Iron or steel articles. This broadly covers a wide range of products made from iron or steel.
- Heading 73.26: Other articles of iron or steel. This indicates the item isn't covered in earlier, more specific headings within Chapter 73.
- Subheading 73.26.90: Other. This further specifies that the item falls into the "other" category within the broader "other articles" heading.
- 73.26.90.86.88: This is a country-specific code providing a very detailed classification.
Tax Details:
- Basic Duty: 2.9%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30% for steel and aluminum products.
- Total Tax: 82.9%
Important Considerations:
- Material Verification: Confirm the exact composition of the iron or steel articles. The 30% additional duty post-April 2, 2025, specifically targets steel and aluminum.
- Country of Origin: The country of origin is critical for determining applicable trade agreements and potential duty reductions.
- Single vs. Mixed Materials: If the item contains other materials alongside iron or steel, the classification might change.
2. & 3. HS Code: 3926.90.99.05 – Other articles of plastics and articles of other materials
(These two entries are identical, suggesting a potential duplication in the declaration. Verify with the supplier.)
- Chapter 39: Plastics and articles thereof. This covers a wide range of plastic products.
- Heading 39.26: Other articles of plastics and articles of other materials. This indicates the item isn't covered in earlier, more specific headings within Chapter 39.
- Subheading 39.26.90: Other. This further specifies that the item falls into the "other" category within the broader "other articles" heading.
- 39.26.90.99.05: This is a country-specific code for elastic bands made wholly of plastics.
Tax Details:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 42.8%
Important Considerations:
- Material Composition: Ensure the elastic bands are wholly made of plastics. Any other material content could change the HS code.
- Plastic Type: The specific type of plastic used might be relevant for certain regulations (e.g., phthalate content).
- Intended Use: While not always critical, the intended use of the elastic bands could be a factor in some cases.
4. HS Code: 9503.00.00.71 – Tricycles, scooters, pedal cars and similar wheeled toys
- Chapter 95: Toys, games and sports equipment.
- Heading 95.03: Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.
- Subheading 95.03.00: This is a general subheading for the broader category.
- 95.03.00.00.71: This country-specific code specifies "Children’s products" as defined in 15 U.S.C. § 2052, intended for use by persons under 3 years of age.
Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 30.0%
Important Considerations:
- Age Verification: The classification specifically targets products intended for use by persons under 3 years of age. Ensure labeling and marketing materials accurately reflect this intended use.
- Safety Standards: Products intended for young children are subject to stringent safety standards (e.g., lead content, small parts regulations). You will likely need to provide testing reports and certifications to demonstrate compliance with these standards. (e.g., CPSIA compliance).
- 15 U.S.C. § 2052: Familiarize yourself with the requirements of this U.S. law regarding children’s product safety.
Disclaimer: This analysis is based on the information provided and is for general guidance only. Customs regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or import specialist for accurate and up-to-date information specific to your import situation.