HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
4016910000 | Doc | 57.7% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "DESK MAT" declaration. You've provided two potential classifications, which is good – it's important to consider all possibilities. Here's a detailed analysis:
Understanding HS Codes – A Quick Refresher
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits are used for more specific classifications by individual countries.
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Additional Digits: Country-specific for further detail (e.g., specific rate, material, etc.).
Analysis of Your Provided HS Codes
1. HS Code: 4823.90.10.00 – "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Of paper pulp"
- Chapter 48: Paper or paperboard; manufactures thereof, prepared building paper. This suggests the desk mat is made primarily of paper-based materials.
- Heading 4823: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers.
- Subheading 4823.90: Other. This is a catch-all for paper articles not specifically classified elsewhere.
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4823.90.10.00: Specifically for articles of paper pulp.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (Currently) / 30.0% (After April 2, 2025)
- Total Tax: 55.0%
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Important Considerations:
- Material Composition: Crucially, confirm the desk mat is primarily made of paper pulp. If it contains significant amounts of rubber, plastic, or other materials, this HS code may be incorrect.
- Single Price: The single price of the desk mat is important for tax calculation.
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2. HS Code: 4016.91.00.00 – "Other articles of vulcanized rubber other than hard rubber: Other: Floor coverings and mats"
- Chapter 40: Rubber and articles thereof. This suggests the desk mat is made primarily of rubber.
- Heading 4016: Other articles of vulcanized rubber other than hard rubber.
- Subheading 4016.91: Floor coverings and mats.
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4016.91.00.00: Specifically for floor coverings and mats made of vulcanized rubber.
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Tax Implications:
- Basic Duty: 2.7%
- Additional Duty: 25.0% (Currently) / 30.0% (After April 2, 2025)
- Total Tax: 57.7%
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Important Considerations:
- Material Composition: Crucially, confirm the desk mat is primarily made of vulcanized rubber. If it contains significant amounts of paper, plastic, or other materials, this HS code may be incorrect.
- Single Price: The single price of the desk mat is important for tax calculation.
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Recommendation & Next Steps
Based on the information provided, the correct HS code depends entirely on the primary material of the desk mat.
- Material Verification: The most important step is to definitively determine the primary material composition. If it's mostly paper pulp, use 4823.90.10.00. If it's mostly rubber, use 4016.91.00.00.
- Single Price: Confirm the single price of the desk mat.
- Certification (Potentially): Depending on the final HS code and import regulations, you may need to provide documentation proving the material composition (e.g., a material test report). Check with the importing country's customs authority for specific requirements.
- Consult with a Customs Broker: I highly recommend consulting with a licensed customs broker in the importing country. They can provide definitive guidance based on the specific regulations and ensure accurate classification and compliance.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult with qualified professionals for specific import/export regulations.