| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 18063100 | Doc | Error | CN | US | 2025-05-12 |
| 1806310049 | Doc | 43.1% | CN | US | 2025-05-12 |
| 3924104000 | Doc | 33.4% | CN | US | 2025-05-12 |
| 6913905000 | Doc | 43.5% | CN | US | 2025-05-12 |
| 9505906000 | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "EASTER EGGS" declaration. Here's a structured analysis to help you understand the classification and potential costs.
Important Note: The tax information provided seems to have some inconsistencies (e.g., the same HS code appearing multiple times with different descriptions). I'll address each item individually, but please double-check the accuracy of these codes with your supplier and/or a customs broker. The 2025.4.2 tariff changes are also significant and require careful attention.
1. Chocolate Eggs (HS Code: 1806.31.00 & 1806.31.00.49)
- HS Code Breakdown:
- 18: Cocoa and cocoa preparations. This chapter covers products made from cocoa beans.
- 06: Chocolate and other food preparations containing cocoa. Specifically focuses on finished chocolate products.
- 31: Preparations in the form of moulded chocolates (1806.31.00) / Other, in blocks, slabs or bars: Filled Confectionery: Other (1806.31.00.49). This further specifies the shape and filling of the chocolate product.
- Tax Implications:
- 1806.31.00 (Not Filled): Tax information retrieval failed. You must obtain the correct tax rate for this specific code.
- 1806.31.00.49 (Filled):
- Base Tariff: 5.6%
- Additional Tariff: 7.5% (current)
- Post-April 2, 2025: Additional Tariff increases to 30%. This will significantly increase your landed cost.
- Total Current Tax: 43.1%
- Important Considerations:
- Filling: The distinction between "not filled" and "filled" is crucial. The filling ingredients will impact the tax rate.
- Cocoa Content: The percentage of cocoa in the chocolate may also affect classification.
- Certification: Depending on the destination country, you may need certifications related to food safety (e.g., HACCP, ISO 22000) and ingredients.
2. Plastic Tableware (HS Code: 3924.10.40.00)
- HS Code Breakdown:
- 39: Plastics and articles thereof.
- 24: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
- 10: Tableware and kitchenware.
- 40: Other.
- Tax Implications:
- Base Tariff: 3.4%
- Additional Tariff: 0.0% (current)
- Post-April 2, 2025: Additional Tariff increases to 30%.
- Total Current Tax: 33.4%
- Important Considerations:
- Plastic Type: The specific type of plastic used (e.g., PP, PET, PVC) may be relevant.
- Food Contact Compliance: Ensure the plastic is food-grade and meets the safety standards of the importing country.
3. Ceramic Statuettes (HS Code: 6913.90.50.00)
- HS Code Breakdown:
- 69: Ceramic products.
- 13: Statuettes and other ornamental ceramic articles.
- 90: Other.
- 50: Other.
- Tax Implications:
- Base Tariff: 6.0%
- Additional Tariff: 7.5% (current)
- Post-April 2, 2025: Additional Tariff increases to 30%.
- Total Current Tax: 43.5%
- Important Considerations:
- Material Composition: Confirm the ceramic material is accurately classified.
- Ornamental vs. Functional: The intended use (ornamental vs. functional) can affect classification.
4. Festive Articles (HS Code: 9505.90.60.00)
- HS Code Breakdown:
- 95: Toys, games and sports equipment; parts and accessories thereof. (This may seem odd for Easter eggs, but if they are considered "entertainment articles," this code could apply).
- 05: Festive, carnival or other entertainment articles.
- 90: Other.
- 60: Other.
- Tax Implications:
- Base Tariff: 0.0%
- Additional Tariff: 0.0% (current)
- Post-April 2, 2025: Additional Tariff increases to 30%.
- Total Current Tax: 30.0%
- Important Considerations:
- Functionality: If the eggs are primarily decorative or used for games/entertainment, this code is more appropriate.
- Materials: The materials used in the eggs will be relevant.
Recommendations:
- Verify HS Codes: Crucially, confirm these HS codes with your supplier and a customs broker in the destination country. Incorrect classification can lead to delays, fines, and unexpected costs.
- Check the 2025 Tariff Changes: Understand the impact of the additional tariffs taking effect on April 2, 2025. Factor this into your pricing and sourcing decisions.
- Material Composition: Provide accurate details about the materials used in each product.
- Certifications: Determine if any certifications (food safety, material compliance, etc.) are required for the destination country.
- Single Invoice: Ensure your invoice clearly details each item, its quantity, unit price, and HS code.
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 import specialist for specific advice related to your situation.