| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9503000071 | Doc | 30.0% | CN | US | 2025-05-12 |
| 9503000073 | Doc | 30.0% | CN | US | 2025-05-12 |
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
| 3926400090 | Doc | 35.3% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 3901909000 | Doc | 61.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared goods. 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. The first two digits generally indicate the chapter, the next two the subheading, and further digits provide more specific details. Here's a breakdown of the codes you provided:
1. 9503.00.00.71 – Tricycles, Scooters, Pedal Cars, Dolls, Toys (Under 3 years of age)
- 95: Chapter 95 – Toys, Games and Sports Equipment; Miscellaneous Recreational, Sport, and Indoor Games.
- 03: Subheading 03 – Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys.
- 00.00: Further specification – Other
- 71: Specific classification – Labeled or determined by importer as intended for use by persons: Under 3 years of age.
- Tax: 30% total tax (0% base rate + 30% additional tariff effective April 2, 2025).
- Note: This classification is specifically for toys intended for children under 3 years old. Ensure accurate labeling to avoid issues.
2. 9503.00.00.73 – Tricycles, Scooters, Pedal Cars, Dolls, Toys (3 to 12 years of age)
- 95: Chapter 95 – Toys, Games and Sports Equipment; Miscellaneous Recreational, Sport, and Indoor Games.
- 03: Subheading 03 – Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys.
- 00.00: Further specification – Other
- 73: Specific classification – Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.
- Tax: 30% total tax (0% base rate + 30% additional tariff effective April 2, 2025).
- Note: This classification is for toys intended for children between 3 and 12 years old. Accurate labeling is crucial.
3. 7326.90.86.88 – Other Articles of Iron or Steel
- 73: Chapter 73 – Iron or steel articles.
- 26: Subheading 26 – Other articles of iron or steel.
- 90: Further specification – Other
- 86: Specific classification – Other
- 88: Specific classification – Other
- Tax: 82.9% total tax (2.9% base rate + 25% additional tariff + potential 30% additional tariff on steel/aluminum effective April 2, 2025).
- Note: This is a broad category. The high tax rate suggests the specific composition and use of the iron/steel articles are important. Please provide more details about the material and application of these goods to confirm the correct classification.
4. 3926.40.00.90 – Other Articles of Plastics – Statuettes and Ornamental Articles
- 39: Chapter 39 – Plastics and articles thereof.
- 26: Subheading 26 – Other articles of plastics.
- 40: Further specification – Statuettes and other ornamental articles.
- 00: Further specification – Other
- 90: Specific classification – Other
- Tax: 35.3% total tax (5.3% base rate + 30% additional tariff effective April 2, 2025).
5. 3926.90.99.89 – Other Articles of Plastics – Other
- 39: Chapter 39 – Plastics and articles thereof.
- 26: Subheading 26 – Other articles of plastics.
- 90: Further specification – Other
- 99: Specific classification – Other
- 89: Specific classification – Other
- Tax: 42.8% total tax (5.3% base rate + 7.5% additional tariff + 30% additional tariff effective April 2, 2025).
6. 3901.90.90.00 – Polymers of Ethylene – Other
- 39: Chapter 39 – Plastics and articles thereof.
- 01: Subheading 01 – Polymers of ethylene.
- 90: Further specification – Other
- 90: Specific classification – Other
- 00: Specific classification – Other
- Tax: 61.5% total tax (6.5% base rate + 25% additional tariff + 30% additional tariff effective April 2, 2025).
Important Reminders & Recommendations:
- Material Composition: For items classified under HS codes 7326.90.86.88 and 3901.90.90.00, the exact material composition is critical. Provide detailed specifications.
- Intended Use: Confirm the intended use of each item. This can affect classification.
- April 2, 2025 Tariff Changes: Be aware of the additional tariffs taking effect on April 2, 2025. Factor these into your cost calculations.
- Certifications: Depending on the nature of the toys (9503.00.00.71 & 73), you may need to comply with safety standards (e.g., ASTM F963, CPSIA).
- Valuation: Ensure accurate valuation of your goods. Customs will assess duties based on the declared value.
- Country of Origin: Verify the country of origin for each item.
To help me refine this analysis and provide more accurate guidance, please provide the following information for each HS code:
- Detailed product description: What exactly is the item?
- Material composition: What is it made of?
- Intended use: What is it used for?
- Single piece price: What is the price of one unit?
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. It is recommended to consult with a licensed customs broker or relevant authorities for specific advice.