HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6211498080 | Doc | 44.8% | CN | US | 2025-05-12 |
3926206000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "DOG RAINCOATS" based on the provided HS codes. It appears you've submitted descriptions that could apply, but we need to confirm the best fit. Here's a detailed analysis:
Understanding the HS Codes & Potential Issues
Both HS codes provided are not specifically for dog raincoats. They relate to human apparel. Using the correct HS code is crucial for accurate duty assessment and smooth customs clearance. We need to determine if these codes are appropriate, or if a more specific code exists for pet apparel.
1. HS Code: 6211.49.80.80 – Tracksuits, Ski-suits & Swimwear; Other Garments
- 62: Outer garments, including coats, jackets, suits, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (excluding knitted or crocheted). This chapter broadly covers clothing.
- 11: Tracksuits, ski-suits and swimwear; other garments. This narrows it down to specific types of garments.
- 49: Other garments, women's or girls'. This specifies the intended gender.
- 80: Of other textile materials. This indicates the fabric composition isn't cotton, wool, etc.
- 80 (again): Other. This is a 'catch-all' for garments not fitting more specific subheadings.
Tax Implications (6211.49.80.80):
- Basic Duty: 7.3%
- Additional Duty: 7.5% (currently) / 30% (after April 2, 2025)
- Total Tax: 44.8%
Important Considerations for 6211.49.80.80:
- Material Composition: The "other textile materials" designation is broad. The exact fabric composition is important. If it's a specific synthetic fiber (like polyester), there might be a more precise code.
- Gender: Is this specifically for women's/girls' raincoats? If it's unisex or for men/boys, this code is incorrect.
- Construction: Is it a complex garment (lined, insulated)? This could affect the classification.
2. HS Code: 3926.20.60.00 – Other Articles of Plastics
- 39: Plastics and articles thereof. This chapter covers items made of plastic.
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914. This is a broad category for plastic items.
- 20: Articles of apparel and clothing accessories (including gloves, mittens and mitts). This narrows it down to clothing-related items.
- 60: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit. This specifically mentions rainwear made of PVC plastic.
Tax Implications (3926.20.60.00):
- Basic Duty: 0.0%
- Additional Duty: 25.0% (currently) / 30% (after April 2, 2025)
- Total Tax: 55.0%
Important Considerations for 3926.20.60.00:
- Material: This code requires the outer shell to be polyvinyl chloride (PVC) plastic. If it's a different plastic (like polyurethane), this code is incorrect.
- Value: The unit value limit of $10 is critical. If your raincoats are valued over $10 each, this code is not applicable.
- Construction: The description specifies rainwear types (jackets, coats, etc.).
Recommendation & Next Steps
Based on the information provided, HS Code 3926.20.60.00 appears to be the more likely fit for dog raincoats made of PVC plastic and valued under $10 each. However, this is contingent on the following:
- Confirm Material: Absolutely verify the outer shell material. Is it PVC plastic?
- Confirm Value: Confirm the unit value of each raincoat. Is it under $10?
- Pet Apparel Code Search: I recommend searching for a specific HS code for "pet apparel" or "animal clothing." There may be a more precise code available. You can use online HS code databases (see resources below).
- Consider Functionality: If the raincoat is heavily insulated or has specialized features, it might fall under a different classification.
Required Documentation:
- Commercial Invoice
- Packing List
- Bill of Lading/Air Waybill
- Material Composition Certificate (very important)
- Potentially, a certificate of origin (depending on the country of origin)
Resources:
- https://www.tariffsninja.com/
- https://www.usitc.gov/ (US International Trade Commission - HS Code Search)
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 import specialist for accurate classification and compliance advice.