HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4819600000 | Doc | 55.0% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
4421998800 | Doc | 37.5% | CN | US | 2025-05-12 |
HS Code Classification & Duty Analysis for "FILE HOLDER"
Based on the provided information, here's a breakdown of the HS codes potentially applicable to "FILE HOLDER" along with duty details and important considerations. This analysis assumes the item is being imported into a country that applies these tariffs (likely the US, given the 2025.4.2 date reference).
Understanding HS Codes:
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first six digits are generally consistent worldwide, while additional digits are used for more specific categorization by individual countries.
Here's a breakdown of the codes provided:
1. HS Code: 4819.60.00.00 – Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
- 48: Chapter 48 – Paper or paperboard; articles of paper pulp, paper or paperboard. This indicates the product is primarily made of paper.
- 4819: Heading 4819 – Boxes, cartons, wallets and similar articles, of paper or paperboard. This narrows it down to paper-based containers.
- 4819.60: Subheading 4819.60 – Other. This covers a variety of paper containers not specifically classified elsewhere.
- 4819.60.00.00: This is the specific code for "Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like".
Duty Information:
- Basic Duty: 0.0%
- Additional Duty (Currently): 25.0%
- Additional Duty (After April 2, 2025): 30.0%
- Total Duty (Currently): 55.0% (This likely includes VAT or other taxes, depending on the importing country's regulations.)
Important Considerations:
- Material Composition: This code is specifically for paper based file holders. If the file holder is made of plastic, wood, or another material, a different HS code will apply.
- Usage: The description specifies "of a kind used in offices, shops or the like." If the file holder is designed for a different purpose (e.g., archival storage), another code might be more appropriate.
2. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- 39: Chapter 39 – Plastics and articles thereof. This indicates the product is primarily made of plastic.
- 3926: Heading 3926 – Other articles of plastics and articles thereof.
- 3926.90: Subheading 3926.90 – Other. This covers a variety of plastic articles not specifically classified elsewhere.
- 3926.90.99.89: This is a very specific code for "Other articles of plastics..."
Duty Information:
- Basic Duty: 5.3%
- Additional Duty (Currently): 7.5%
- Additional Duty (After April 2, 2025): 30.0%
- Total Duty (Currently): 42.8%
Important Considerations:
- Material Composition: This code is for plastic file holders.
- Specific Plastic Type: The type of plastic used might influence the classification.
3 & 4. HS Codes: 4421.91.88.00 & 4421.99.88.00 – Other articles of wood: Other: Of bamboo: Canoe paddles / Other: Other: Canoe paddles
- 44: Chapter 44 – Wood and articles of wood; wood charcoal. This indicates the product is primarily made of wood.
- 4421: Heading 4421 – Wood articles of a kind used in building construction.
- 4421.91: Subheading 4421.91 – Other.
- 4421.91.88.00 / 4421.99.88.00: These are very specific codes, and the inclusion of "Canoe paddles" suggests these codes are not appropriate for standard file holders. They are likely included due to a data error or a very specific product variation.
Duty Information:
- 4421.91.88.00: Basic Duty: 0.0%, Additional Duty (Currently): 0.0%, Additional Duty (After April 2, 2025): 30.0%, Total Duty (Currently): 30.0%
- 4421.99.88.00: Basic Duty: 0.0%, Additional Duty (Currently): 7.5%, Additional Duty (After April 2, 2025): 30.0%, Total Duty (Currently): 37.5%
Important Considerations:
- Material Composition: These codes are for wood file holders.
- Product Design: These codes are not appropriate for standard file holders.
Recommendations:
- Confirm Material Composition: The most important factor is the primary material of the file holder (paper, plastic, wood, or other).
- Review Product Usage: Ensure the file holder's intended use aligns with the HS code description.
- Check Specific Regulations: Import regulations can vary significantly by country. Consult the importing country's customs authority for the most accurate classification.
- Consider a Binding Ruling: For complex cases, you can request a binding ruling from the customs authority to ensure accurate classification and avoid potential penalties.
- Verify Pricing: The declared value (single price) of the file holder is important for duty calculation.
Disclaimer: This analysis is based on the information provided and is for general guidance only. It is not a substitute for professional customs advice. Always consult with a qualified customs broker or consultant for specific import requirements.