HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
9618000000 | Doc | 41.9% | CN | US | 2025-05-12 |
3926400090 | Doc | 35.3% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item, "DUMMY HEAD". Based on the provided data, there are two potential HS codes that could apply, and we'll analyze each one:
1. HS Code: 9618.00.00.00 – Tailors’ dummies and other mannequins; automatons and other animated displays used for shopwindow dressing
-
HS Code Breakdown:
- 96: Miscellaneous manufactured articles. This chapter covers a wide range of finished goods not specifically classified elsewhere.
- 18: Articles of apparel and clothing accessories, not knitted or crocheted. While seemingly odd, this subheading is where mannequins and dummies are categorized.
- 00.00.00: Specifically for tailors’ dummies, mannequins, and similar display items.
-
Description: This code is the most direct fit if your "DUMMY HEAD" is a full or partial mannequin used for displaying clothing or in tailoring. It's designed for the purpose of fitting or showcasing apparel.
-
Tax Implications:
- Basic Duty: 4.4%
- Additional Duty: 7.5% (currently)
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 41.9%
2. HS Code: 3926.40.00.90 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles Other
-
HS Code Breakdown:
- 39: Plastics and articles thereof. This chapter covers items made from various types of plastic.
- 26: Other articles of plastics and articles of other materials. This subheading covers a broad range of plastic items not specifically classified elsewhere.
- 40.00.90: Specifically for statuettes and other ornamental articles.
-
Description: This code applies if your "DUMMY HEAD" is made of plastic and is considered more of a decorative item or statuette rather than a functional mannequin for clothing display. Think of a highly detailed, artistic head used for display but not necessarily for fitting clothes.
-
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 0.0% (currently)
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 35.3%
Key Considerations & Recommendations:
-
Material Composition: Crucially, determine the primary material of your "DUMMY HEAD". Is it predominantly plastic, or is it made of other materials (wood, metal, fiberglass, etc.)? This will heavily influence the correct HS code.
-
Functionality: Is the head designed for fitting clothes (mannequin purpose) or primarily for display as an ornamental item?
-
Detailed Description: Provide a more detailed description of the item. Dimensions, weight, specific materials used, and intended use will help determine the correct classification.
-
Certification (Potential): Depending on the material and intended use, you may need to provide certifications related to product safety or material composition. For example, if it's plastic, you might need a RoHS certificate (Restriction of Hazardous Substances).
-
Pricing: Be prepared to provide accurate pricing information. Customs may review the declared value to ensure it aligns with market prices.
Actionable Steps:
- Double-check the material composition.
- Clarify the primary function of the item.
- Gather any relevant certifications.
- Prepare a detailed commercial invoice with accurate pricing and description.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for guidance only. It is always best to consult with a licensed customs broker or the relevant customs authority for a final determination.