HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6304910170 | Doc | 43.3% | CN | US | 2025-05-12 |
4819504060 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "DOG CAR MAT" declaration. Based on the information provided, you have two potential classifications. Here's a detailed analysis:
Understanding HS Codes – A Quick Primer
Before we dive in, remember that HS codes are standardized globally. The first 6 digits define the product category, and further digits specify the item within that category.
- Chapter 63: Textiles (This is where code 6304.91.01.70 falls)
- Chapter 48: Paperboard, Cellulose Wadding and Paper Products (This is where code 4819.50.40.60 falls)
1. HS Code: 6304.91.01.70 – Textiles (Other furnishing articles, excluding those of heading 9404)
- 63: Textiles – Broadly covers woven, knitted, crocheted fabrics and articles made from them.
- 04: Other furnishing articles, excluding those of heading 9404 – This narrows it down to items like tapestries, wall hangings, etc. However, it's being used here for "Other" textile articles.
- 91: Knitted or crocheted – Specifies the construction method of the fabric.
- 01: Other – Further specifies the type of knitted or crocheted article.
- 70: Other – This is a very broad subcategory, indicating it doesn't fit neatly into more specific classifications.
Tax Implications (6304.91.01.70):
- Basic Duty: 5.8%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 43.3%
Important Considerations for 6304.91.01.70:
- Material Composition: Crucially, confirm the material of your dog car mat. Is it primarily textile (cotton, polyester, etc.)? If it contains significant amounts of other materials (rubber, plastic, etc.), this code might not be appropriate.
- Construction: Is it truly knitted or crocheted? If it's woven, or made from non-fabric materials, this code is incorrect.
- Functionality: While it's a furnishing article for a car, the primary material and construction determine the HS code, not the end use.
2. HS Code: 4819.50.40.60 – Paperboard, Cellulose Wadding and Paper Products (Other packing containers, including record sleeves)
- 48: Paperboard, Cellulose Wadding and Paper Products – This chapter covers items made from paper and similar materials.
- 19: Boxes, cases, bags and other packing containers.
- 50: Other packing containers, including record sleeves.
- 40: Other
- 60: Rigid boxes and cartons
Tax Implications (4819.50.40.60):
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 55.0%
Important Considerations for 4819.50.40.60:
- Material Composition: Is the mat primarily made of paperboard or cardboard? If so, this code is more likely to be correct.
- Construction: Is it a rigid box or carton-like structure?
- Functionality: If it's designed as a protective layer or container, this code is more appropriate.
Recommendation & Next Steps:
Based on the description "DOG CAR MAT", it's difficult to definitively say which code is correct without more information.
- Material is Key: Please provide the primary material composition of the mat. (e.g., 80% polyester, 20% rubber; or 90% cardboard, 10% adhesive).
- Construction Details: Describe how the mat is made. Is it woven, knitted, crocheted, or made from layers of cardboard?
- Intended Use: While not the primary factor, knowing if it's primarily for protection, containment, or comfort will help.
- Single Invoice: Ensure the invoice accurately reflects the material composition and construction.
- Certification: Depending on the material, you might need certifications (e.g., for recycled content, safety standards). Please check import regulations for your destination country.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for guidance only. You should consult with a licensed customs broker or the customs authorities in your destination country for accurate classification and compliance information.