HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8479896500 | Doc | 32.8% | CN | US | 2025-05-12 |
3307900000 | Doc | 60.4% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared goods, "ELECTRIC SPRAY". I'll provide a structured analysis to help you understand the classification and potential costs.
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. They're crucial for determining tariffs, trade regulations, and statistical tracking. The first 6 digits are generally standardized globally, while the last digits can vary by country.
1. HS Code: 8479.89.65.00 – Machines and mechanical appliances
- Chapter 84: This chapter covers "Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof." Essentially, it covers a wide range of industrial and manufacturing equipment.
- 8479: Specifically, this heading covers "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof." This is a 'catch-all' for specialized machines not fitting neatly into other categories.
- 8479.89: "Other machines and mechanical appliances" – This narrows it down further, indicating it's not a specifically named type of machine.
- 8479.89.65: "Electromechanical appliances with self-contained electric motor: --> Other" - This is where your "ELECTRIC SPRAY" falls, suggesting it's a machine powered by its own electric motor, but doesn't fit into more specific subcategories.
- 8479.89.65.00: The final digits provide even more detail, but often aren't significantly different in meaning.
Tax Implications (8479.89.65.00):
- Basic Duty: 2.8%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 32.8%
Important Considerations for 8479.89.65.00:
- Functionality: The key here is the primary function of the "ELECTRIC SPRAY". Is it primarily a spraying machine, or does it have other significant mechanical functions? If it's a simple sprayer, another code might be more appropriate.
- Motor Type & Power: The specifications of the electric motor could influence classification.
- Material Composition: The materials used in the construction of the machine may affect the tariff rate.
2. HS Code: 3307.90.00.00 – Perfumery, cosmetic or toilet preparations
- Chapter 33: This chapter covers "Essential oils and resinoids; perfumery, cosmetic or toilet preparations."
- 3307: Specifically, this heading covers "Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties."
- 3307.90: "Other" - This indicates it doesn't fall into more specific subcategories within this heading.
- 3307.90.00.00: The final digits provide further detail.
Tax Implications (3307.90.00.00):
- Basic Duty: 5.4%
- Additional Duty: 25.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 60.4%
Important Considerations for 3307.90.00.00:
- Ingredients: The composition of the "ELECTRIC SPRAY" is critical. If it contains significant amounts of perfume or cosmetic ingredients, this code is likely correct.
- Intended Use: Is it primarily used as a cosmetic, personal care product, or for another purpose?
- Regulations: Cosmetic products often have specific labeling and ingredient regulations. You'll need to verify compliance with Chinese cosmetic import regulations.
Recommendations & Next Steps:
- Confirm Product Classification: Carefully review the detailed descriptions of both HS codes and compare them to the exact functionality and composition of your "ELECTRIC SPRAY". If there's any ambiguity, it's best to consult with a customs broker or seek an official binding ruling from Chinese customs.
- Material Verification: Provide a detailed list of all materials used in the product's construction.
- Single Invoice: Ensure the invoice clearly states the product's composition and intended use.
- Certifications: Depending on the final classification, you may need specific certifications (e.g., cosmetic import licenses, safety certifications).
- Post-April 2, 2025 Tariffs: Be aware of the significant tariff increases coming into effect on April 2, 2025. Factor this into your cost calculations.
- Consider a Customs Broker: Navigating Chinese customs regulations can be complex. A customs broker can provide expert guidance and ensure compliance.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with qualified professionals for specific advice related to your situation.