HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8302423015 | Doc | 66.4% | CN | US | 2025-05-12 |
7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
3926305000 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "DRAWER SLIDERS" declaration. Here's a detailed analysis, structured for clarity:
Understanding HS Codes – A Quick Primer
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 categorization by individual countries. Here's how to read them:
- 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 refinement.
Analysis of Your Declared Items
Let's go through each item individually:
1. Item 1: Base Metal Mountings, Fittings… Drawer Slides (HS Code: 8302.42.30.15)
- Chapter 83: Base metal fittings and mountings. This chapter covers a wide range of hardware.
- Heading 8302: Fittings for furniture, doors, staircases, etc. This narrows it down to items specifically used in these applications.
- Subheading 8302.42: Other mountings, fittings and similar articles, and parts thereof, suitable for furniture.
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8302.42.30.15: Specifically for drawer slides made of iron or steel, aluminum or zinc.
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Tax Details:
- Basic Duty: 3.9%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional duty increases to 30% for steel and aluminum products.
- Total Tax: 66.4%
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Important Notes: The significant tax increase post-April 2, 2025, is crucial. Please confirm the material composition of your drawer slides (iron, steel, aluminum, or zinc) as this will directly impact the applicable duty rate. Also, verify the single piece price, as some low-value items may qualify for reduced or exempt duties.
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2. Item 2: Other articles of iron or steel (HS Code: 7326.90.86.88)
- Chapter 73: Articles of iron or steel. This is a broad chapter covering many steel products.
- Heading 7326: Other articles of iron or steel. This is a "catch-all" heading for items not specifically classified elsewhere.
- Subheading 7326.90: Other.
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7326.90.86.88: A very specific classification for "other" iron or steel articles.
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Tax Details:
- Basic Duty: 2.9%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional duty increases to 30% for steel and aluminum products.
- Total Tax: 82.9%
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Important Notes: This HS code is quite broad. It's essential to ensure this code accurately reflects the specific nature of the drawer slides. If they have a specific function or are part of a larger assembly, a different code might be more appropriate. Again, confirm the material composition.
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3. Item 3: Fittings for furniture… (HS Code: 3926.30.50.00)
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Fittings for furniture, coachwork or the like.
- Subheading 3926.30: Other.
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3926.30.50.00: Specifically for "other" fittings.
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Tax Details:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional duty increases to 30%.
- Total Tax: 42.8%
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Important Notes: This code applies if your drawer slides are made of plastic or a combination of materials where plastic is dominant. Please verify the material composition.
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Recommendations & Next Steps
- Material Verification: Crucially, confirm the exact material composition of each type of drawer slide you are importing. This will determine the correct HS code and applicable duty rate.
- Detailed Product Description: Provide a very detailed description of each drawer slide, including its function, dimensions, and any specific features. This will help ensure the most accurate HS code classification.
- Consider a Binding Ruling: If you are unsure about the correct HS code, consider applying for a binding ruling from your local customs authority. This provides legal certainty.
- Review Import Regulations: Stay updated on any changes to import regulations, especially regarding the additional duties coming into effect after April 2, 2025.
- Invoices and Documentation: Ensure your invoices accurately reflect the product description and material composition.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should consult with a qualified customs broker or consultant for specific advice tailored to your situation.