HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8419400040 | Doc | 55.0% | CN | US | 2025-05-12 |
9617001000 | Doc | 37.2% | CN | US | 2025-05-12 |
9617003000 | Doc | 36.9% | CN | US | 2025-05-12 |
9617004000 | Doc | 44.4% | CN | US | 2025-05-12 |
9617006000 | Doc | 37.2% | CN | US | 2025-05-12 |
Customs Classification & Duty Analysis for "DISTILLER" & Related Items
This document provides a breakdown of the customs classification and duty rates for the items you've declared, focusing on "DISTILLER" and associated vacuum flasks/vessels. We will analyze each HS code individually, providing clarity on categorization and potential tax implications.
Important Note: Duty rates are subject to change. The information below is current as of today, but it's crucial to verify with the latest customs regulations before import/export. The 2025.4.2 date refers to potential tariff changes taking effect after that date.
1. HS Code: 8419.40.00.40 – Distilling or Rectifying Plant for Food & Beverages
- Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter covers a wide range of industrial machinery.
- 8419: Machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature. This narrows down the focus to equipment that alters material properties through heat or cooling.
- 8419.40: Specifically for machinery for distilling, rectifying, or similar processes.
- 8419.40.00.40: This is a further specification for distilling or rectifying plant specifically designed for food and beverage production.
Duty Details:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post-2025.4.2 Additional Duty: 30.0%
- Total Duty: 55.0%
Key Considerations:
- Functionality: Ensure the distiller is genuinely designed for food/beverage processing. Industrial distillers used for other purposes might fall under a different HS code.
- Material & Valuation: Accurate declaration of material composition and the declared value (single price) is critical for duty assessment.
- Certification: Depending on the specific application (e.g., alcohol production), you may need to provide relevant certifications (e.g., food safety, quality control).
2. HS Code: 9617.00.10.00 – Vacuum Flasks/Vessels (Capacity ≤ 1 Liter)
- Chapter 96: Miscellaneous manufactured articles. This chapter covers a diverse range of finished goods not specifically classified elsewhere.
- 9617: Vacuum flasks and other vacuum vessels; parts thereof.
- 9617.00: Covers complete vacuum flasks and vessels.
- 9617.00.10.00: Specifically for vessels with a capacity not exceeding 1 liter.
Duty Details:
- Basic Duty: 7.2%
- Additional Duty: 0.0%
- Post-2025.4.2 Additional Duty: 30.0%
- Total Duty: 37.2%
3. HS Code: 9617.00.30.00 – Vacuum Flasks/Vessels (Capacity > 1 Liter & ≤ 2 Liters)
- HS Code Structure: Same as above (Chapter 96, 9617, 9617.00)
- Specifics: Vessels with a capacity exceeding 1 liter but not exceeding 2 liters.
Duty Details:
- Basic Duty: 6.9%
- Additional Duty: 0.0%
- Post-2025.4.2 Additional Duty: 30.0%
- Total Duty: 36.9%
4. HS Code: 9617.00.40.00 – Vacuum Flasks/Vessels (Capacity > 2 Liters)
- HS Code Structure: Same as above.
- Specifics: Vessels with a capacity exceeding 2 liters.
Duty Details:
- Basic Duty: 6.9%
- Additional Duty: 7.5%
- Post-2025.4.2 Additional Duty: 30.0%
- Total Duty: 44.4%
5. HS Code: 9617.00.60.00 – Parts of Vacuum Flasks/Vessels
- HS Code Structure: Same as above.
- Specifics: This covers individual components of vacuum flasks/vessels (e.g., lids, inner glass containers, outer casings).
Duty Details:
- Basic Duty: 7.2%
- Additional Duty: 0.0%
- Post-2025.4.2 Additional Duty: 30.0%
- Total Duty: 37.2%
Recommendations:
- Verify Capacity: Ensure the declared capacity of the vacuum flasks/vessels accurately reflects the actual volume. Incorrect classification can lead to penalties.
- Material Declaration: Clearly state the materials used in the construction of all items.
- Post-2025.4.2 Planning: Factor in the potential duty increases taking effect after April 2, 2025, when planning your imports.
- Consult with a Licensed Customs Broker: For complex shipments or if you have any doubts about classification, it's highly recommended to consult with a licensed customs broker in China. They can provide expert guidance and ensure compliance with all regulations.
Disclaimer: This information is for general guidance only and does not constitute professional legal or customs advice. Always consult with official customs authorities or a qualified customs broker for accurate and up-to-date information.