| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4820900000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4910006000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared item "DESK CALENDAR". Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first two digits generally indicate the chapter, the next two the subheading, and further digits provide more specific details.
1. HS Code: 4910.00.60.00 – Calendars of any kind, printed, including calendar blocks: Other
- 49: Chapter 49 – Printed Books, Newspapers, Pictures and other Products of the Printing Industry; Manuscripts, Typescripts and Plans. This chapter covers a wide range of printed materials.
- 10: Subheading 4910 – Calendars of any kind, printed, including calendar blocks. Specifically focuses on calendars.
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00.60.00: This further specifies "Other" calendars within the subheading. This likely means calendars not specifically categorized elsewhere within 4910 (e.g., not wall calendars, perpetual calendars, etc.).
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Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 37.5%
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Important Note: This is the most likely code for a standard desk calendar. However, the material and specific features can influence the classification.
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2. HS Code: 4820.90.00.00 – Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard: Other
- 48: Chapter 48 – Making of Paper or Paperboard and Products Thereof. This chapter covers products made from paper or paperboard.
- 20: Subheading 4820 – Registers, account books, notebooks, etc. This covers a broad range of stationery items.
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90.00.00: This specifies "Other" items within the subheading.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 55.0%
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Important Note: This code might apply if your desk calendar is primarily a stationery item (e.g., a diary with calendar pages, a planner with calendar sections).
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3. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- 39: Chapter 39 – Plastics and Articles Thereof. This chapter covers products made from plastics.
- 26: Subheading 3926 – Other articles of plastics.
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90.99.89: This specifies "Other" articles within the subheading.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Tariff: 7.5%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 42.8%
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Important Note: This code would apply if your desk calendar is primarily made of plastic or another material covered by headings 3901-3914 (e.g., a plastic desk organizer with calendar pages).
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Recommendations & Key Considerations:
- Material Composition: Crucially, determine the primary material of your desk calendar. Is it mostly paper, plastic, or a combination? This will heavily influence the correct HS code.
- Functionality: What is the primary function of the item? Is it a calendar first, or a stationery item with a calendar component?
- Detailed Description: Provide a very detailed description of the calendar to customs. Include details like:
- Dimensions
- Number of pages
- Type of binding
- Whether it includes additional features (e.g., pen holder, note sections)
- Post-April 2, 2025 Tariffs: Be aware of the increased tariffs coming into effect on April 2, 2025. Factor this into your cost calculations.
- Certification: Depending on the material and intended use, you may need specific certifications (e.g., for plastic content, safety standards). Check with your importer or a customs broker.
- Consult a Broker: For complex cases, or if you are unsure about the correct classification, it is highly recommended to consult with a licensed customs broker. They can provide expert guidance and ensure compliance with all regulations.
Disclaimer: I am an AI assistant and cannot provide definitive customs classification advice. This information is for general guidance only. Always verify the correct HS code with official customs authorities or a qualified broker.