HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4202213000 | Doc | 60.3% | CN | US | 2025-05-12 |
6305900000 | Doc | 43.7% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "CROCODILE PRINT CROTCH BAG" based on the HS codes you provided. It appears you have two potential classifications, and we need to determine which is most accurate.
Understanding the HS Codes
The Harmonized System (HS) code is a standardized numbering system used worldwide to classify traded products. Here's a breakdown of each code you've received:
- 4202.21.30.00 – Handbags, whether or not with shoulder strap, including those without handle: With outer surface of leather or of composition leather: Of reptile leather
- 42: Articles of leather; saddlery and harness; travel goods, handbags and similar articles; articles of animal gut. (This chapter covers leather goods and travel items.)
- 02: Handbags, whether or not with shoulder strap, including those without handle. (Specifically focuses on handbags.)
- 21: With outer surface of leather or of composition leather. (Further specifies handbags made of leather.)
- 30: Of reptile leather. (Specifically for handbags made of reptile leather, like crocodile.)
- 6305.90.00.00 – Sacks and bags, of a kind used for the packing of goods: Of other textile materials (899)
- 63: Other made up textile articles; sets of textile articles. (This chapter covers various textile articles.)
- 05: Sacks and bags, of a kind used for the packing of goods. (Focuses on bags used for packing.)
- 90: Of other textile materials. (Specifies bags made of other textile materials.)
Which HS Code is More Appropriate?
Based on the description "CROCODILE PRINT CROTCH BAG", the 4202.21.30.00 code is likely the more accurate classification, if the bag is genuinely made of reptile leather (or contains a significant portion of it). The "crocodile print" suggests it could be embossed leather (real leather with a crocodile pattern) or synthetic material made to look like crocodile leather.
Here's a breakdown to help you decide:
- If the bag is made of real crocodile leather: Use 4202.21.30.00.
- If the bag is made of synthetic material imitating crocodile leather: 6305.90.00.00 is more appropriate.
Tax Implications
Let's look at the tax rates for each code:
- 4202.21.30.00 (Handbags of Reptile Leather):
- Basic Duty: 5.3%
- Additional Duty: 25.0% (until April 1, 2025) / 30.0% (after April 1, 2025)
- Total Tax: 60.3%
- 6305.90.00.00 (Sacks and Bags of Other Textile Materials):
- Basic Duty: 6.2%
- Additional Duty: 7.5% (until April 1, 2025) / 30.0% (after April 1, 2025)
- Total Tax: 43.7%
Important Considerations & Recommendations
- Material Verification: Crucially, you need to confirm the exact material composition of the bag. A material test report may be required by customs. The "crocodile print" alone is not sufficient proof of reptile leather content.
- Single Invoice Value: The tax rate is calculated based on the declared value of the goods.
- Country of Origin: The country of origin affects the applicable tax rates and potential trade agreements.
- Certification: Depending on the specific regulations of the importing country, you may need to provide certificates of origin, material composition, or other documentation.
- April 1, 2025: Be aware of the change in additional duty rates on April 1, 2025.
- Customs Ruling: If you are unsure about the correct classification, consider applying for a binding customs ruling from the importing country's customs authority. This will provide you with a definitive answer and avoid potential issues during import.
To help me provide more accurate advice, could you please confirm:
- Is the bag made of real crocodile leather?
- What is the declared value of the bag?
- What country are you importing the bag into?
Disclaimer: I am an AI assistant and cannot provide legal or financial advice. This information is for general guidance only. You should consult with a qualified customs broker or legal professional for specific advice related to your situation.