| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 7010905055 | Doc | 55.0% | CN | US | 2025-05-12 |
| 6911104500 | Doc | 44.0% | CN | US | 2025-05-12 |
| 6912004400 | Doc | 40.0% | CN | US | 2025-05-12 |
| 3924102000 | Doc | 44.0% | CN | US | 2025-05-12 |
| 7323999030 | Doc | 83.4% | CN | US | 2025-05-12 |
| 4419909100 | Doc | 40.7% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "DRINKING CUP" declarations. I'll provide a structured analysis to help you understand the classifications and potential costs.
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized product codes used for customs classification. The first 6 digits are generally consistent worldwide, while additional digits can vary by country. Here's a general breakdown of what the digits mean:
- Chapter (First 2 digits): Broad category of goods (e.g., 70 = Glass, 69 = Ceramics).
- Heading (Next 4 digits): More specific classification within the chapter.
- Subheading (Next 2 digits): Further refinement of the classification.
- Additional Digits (Country-Specific): Used for even more detailed classification and can affect tax rates.
Analysis of Your Declarations
Here's a breakdown of each HS code you provided, along with key considerations:
1. 7010.90.50.55 – Glass Containers (Capacity ≤ 0.118 liter)
- Chapter 70: Glass and glass articles.
- Heading 7010: Containers of glass.
- Subheading 7010.90: Other glass containers.
- Tax: Base Tariff: 0.0%, Additional Tariff: 25.0%, Total Tariff: 55.0% (Post April 2, 2025: 30% additional tariff).
- Notes: This code is for smaller glass containers, like small bottles or jars. Important: Ensure the capacity of your cups is accurately measured and does not exceed 0.118 liters.
2. 6911.10.45.00 – Porcelain/China Mugs/Steins
- Chapter 69: Ceramic products.
- Heading 6911: Tableware, kitchenware, etc., of porcelain or china.
- Subheading 6911.10: Tableware and kitchenware.
- Tax: Base Tariff: 14.0%, Additional Tariff: 0.0%, Total Tariff: 44.0% (Post April 2, 2025: 30% additional tariff).
- Notes: This is specifically for mugs/steins made of porcelain or china. Important: Confirm the material is genuinely porcelain or china.
3. 6912.00.44.00 – Ceramic Mugs/Steins (Not Porcelain/China)
- Chapter 69: Ceramic products.
- Heading 6912: Ceramic tableware, kitchenware, etc. (other than porcelain/china).
- Subheading 6912.00: Tableware and kitchenware.
- Tax: Base Tariff: 10.0%, Additional Tariff: 0.0%, Total Tariff: 40.0% (Post April 2, 2025: 30% additional tariff).
- Notes: This is for ceramic mugs/steins not made of porcelain or china.
4. 3924.10.20.00 – Plastic Tableware/Kitchenware
- Chapter 39: Plastics and articles thereof.
- Heading 3924: Tableware, kitchenware, etc., of plastics.
- Subheading 3924.10: Tableware and kitchenware.
- Tax: Base Tariff: 6.5%, Additional Tariff: 7.5%, Total Tariff: 44.0% (Post April 2, 2025: 30% additional tariff).
- Notes: This is for plastic cups/bowls/plates. Important: Ensure the plastic type is accurately identified.
5. 7323.99.90.30 – Iron/Steel Tableware/Kitchenware
- Chapter 73: Iron or steel articles.
- Heading 7323: Table, kitchen or household articles of iron or steel.
- Subheading 7323.99: Other.
- Tax: Base Tariff: 3.4%, Additional Tariff: 25.0%, Total Tariff: 83.4% (Post April 2, 2025: 30% additional tariff, plus 25% for steel/aluminum).
- Notes: This is for iron/steel cups/bowls/plates. Important: This code has a high tariff. Confirm the material is genuinely iron or steel.
6. 4419.90.91.00 – Wood Tableware/Kitchenware
- Chapter 44: Wood and articles of wood.
- Heading 4419: Tableware and kitchenware of wood.
- Subheading 4419.90: Other.
- Tax: Base Tariff: 3.2%, Additional Tariff: 7.5%, Total Tariff: 40.7% (Post April 2, 2025: 30% additional tariff).
- Notes: This is for wooden cups/bowls/plates. Important: Ensure the wood type is accurately identified.
Important Reminders & Recommendations:
- Material Verification: Crucially, double-check the exact material composition of your cups. The tariff rates vary significantly based on the material.
- Capacity/Dimensions: For codes like 7010.90.50.55, accurate measurements are vital.
- Post-April 2, 2025 Tariffs: Be aware of the upcoming tariff changes.
- Certifications: Depending on the intended use of the cups (e.g., food contact), you may need certifications like FDA or LFGB compliance.
- Single Declaration: If you are shipping a mix of cup types, consider if a single declaration with multiple HS codes is appropriate, or if separate declarations are needed.
- Consult a Broker: For complex shipments or if you are unsure about the correct classification, it's highly recommended to consult with a customs broker. They can provide expert guidance and ensure compliance.
I hope this detailed analysis is helpful! Let me know if you have any further questions.