Find HS Code and trade information for CUSHION RING

Okay, let's break down the HS codes and tax implications for your declared items, "CUSHION RING". Here's a detailed analysis to help you understand the classification and potential duties:

Item 1: Mattress supports; articles of bedding...Pillows, cushions...Of cotton (369) Bed pillows (with outer covering of cotton), of a kind described in statistical note 5 to this chapter: Other fill (369)

• HS Code: 9404.90.10.60

  • 94: Furniture; bedding, mattresses, support, stuffing and similar furnishing. This chapter broadly covers items used for sleeping or resting.
  • 04: Bedding, mattresses, support, stuffing and similar furnishing. This narrows it down to specifically bedding-related items.
  • 90: Other bedding. This indicates it's not a specifically named item like mattresses.
  • 10: Of cotton. This specifies the material of the outer covering.
  • 60: Bed pillows (with outer covering of cotton), of a kind described in statistical note 5 to this chapter: Other fill. This further defines the item as cotton-covered bed pillows with other fill material.

• Tax Details:

  • Basic Duty: 5.3%
  • Additional Duty: 7.5%
  • Post-April 2, 2025 Additional Duty: 30%
  • Total Tax: 42.8%

• Important Notes:

  • Statistical Note 5: This is crucial. You need to review Statistical Note 5 to this chapter (Chapter 94) to ensure your pillows meet the criteria defined there. This note often specifies requirements for composition, weight, or other characteristics that determine proper classification.
  • Fill Material: The "Other fill" designation is broad. The specific composition of the fill material could affect the classification. If it's a synthetic fill, for example, there might be a more specific HS code available.
  • Outer Covering: Confirm the exact cotton percentage. If it's a blend, the classification might change.

Item 2: Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other

• HS Code: 3926.90.99.89

  • 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
  • 26: Other articles of plastics and articles of other materials. This narrows it down to items not specifically named elsewhere in the chapter.
  • 90: Other. This indicates it's not a specifically named item within the 3926 heading.
  • 99: Other. This is a very broad "catch-all" category.
  • 89: Other. This is a further refinement of the "other" category.

• Tax Details:

  • Basic Duty: 5.3%
  • Additional Duty: 7.5%
  • Post-April 2, 2025 Additional Duty: 30%
  • Total Tax: 42.8%

• Important Notes:

  • Material Composition: This HS code is extremely broad. Because it's classified as "Other," it's vital to provide a detailed description of the material composition of the cushion ring. Is it primarily plastic? What type of plastic? Are there other materials involved (e.g., fabric, metal)? A more specific material composition could lead to a more accurate (and potentially lower-duty) HS code.
  • Function/Use: What is the primary function of the cushion ring? Is it used for support, decoration, or another purpose? This can help refine the classification.
  • Consider 3926.90.90: Depending on the material, 3926.90.90 (Other articles of plastics and articles of other materials) might be more appropriate.

Recommendations & Next Steps:

1. Detailed Product Specifications: For both items, gather precise information on material composition, dimensions, weight, and intended use.
2. Review Statistical Notes: Carefully examine Statistical Note 5 to Chapter 94 for the pillows.
3. Consider Alternative HS Codes: Based on the detailed specifications, research if more specific HS codes exist within Chapters 39 and 94.
4. Import Licensing/Certifications: Depending on the materials used (especially plastics), you may need to check if any import licenses or certifications are required.
5. Contact Customs: If you're unsure about the correct classification, it's always best to consult with your local customs authorities or a licensed customs broker. They can provide a binding ruling on the HS code.
6. Single Declaration: If the cushion ring is a composite product (e.g., plastic frame with cotton covering), you may need to consider declaring it as a single item under the most appropriate HS code.

Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. You are responsible for ensuring compliance with all applicable import regulations.