| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
| 4205008000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "FISHING LURES". Here's a detailed analysis, presented in a structured format to help you understand the classification and potential duties.
Important Note: HS code classification is complex and ultimately determined by customs officials. This analysis is based on the information provided and should be used as a guide. It's crucial to verify these codes with your specific customs broker and provide accurate product details to avoid delays or penalties.
1. Statuettes and other ornamental articles of plastics (HS Code: Not Provided)
This item falls under the broader category of plastics articles. Let's understand the HS code structure:
- 39: Plastics and articles thereof. This is the main chapter for all plastic products.
- 01-14: These numbers further specify the type of plastic and the article's form. Since the description is "Other articles of plastics…", it means it doesn't fit neatly into the more specific categories within 3901-3914.
Potential Subheadings to Consider (depending on the plastic type and lure design):
- 3926.90: Other articles of plastics and articles thereof not elsewhere specified. This is a common catch-all for plastic items.
- 3924.10: Tableware, kitchenware, other household articles and hygienic articles of plastics. (If the lures are designed for display or have household uses)
Tax Implications: Without a specific HS code, it's impossible to determine the exact tax rate. However, expect:
- Basic Customs Duty: This varies depending on the specific HS code, but is generally relatively low for plastic articles.
- Additional Tariffs: Depending on the plastic type and trade agreements, additional tariffs may apply.
- VAT/GST: Value-Added Tax or Goods and Services Tax will be applied based on your country's regulations.
Recommendation: Please provide the specific type of plastic used in these lures (e.g., PVC, Polypropylene, ABS) and a detailed description of their function. This will help narrow down the correct HS code.
2. Other articles of iron or steel (HS Code: 7326.90.86.88)
This code identifies articles made of iron or steel that don't fall into more specific categories. Let's break it down:
- 73: Articles of iron or steel. This is the main chapter for iron and steel products.
- 26: Other articles of iron or steel.
- 90: This further specifies the type of article.
- 86: This is a more detailed classification within "other" articles.
- 88: This is the most specific classification.
Tax Implications:
- Basic Customs Duty: 2.9%
- Additional Tariffs: 25.0% (Currently in effect)
- Additional Tariffs (Post April 2, 2025): 30% for steel and aluminum products.
- Total Tax: 82.9%
Important Notes:
- Steel/Aluminum Surcharge: The increase to 30% on April 2, 2025, is significant. Ensure the material composition is accurately declared.
- Country of Origin: The country of origin can affect tariff rates due to trade agreements.
- Material Composition: Verify the exact percentage of iron and steel in these lures. If other materials are present, the HS code may need to be adjusted.
3. Other articles of leather or of composition leather (HS Code: 4205.00.80.00)
This code covers leather articles that don't fit into more specific categories. Let's break it down:
- 42: Articles of leather or of composition leather. This is the main chapter for leather products.
- 05: Other articles of leather or of composition leather.
- 00: This further specifies the type of article.
- 80: This is a more detailed classification within "other" articles.
- 00: This is the most specific classification.
Tax Implications:
- Basic Customs Duty: 0.0%
- Additional Tariffs: 25.0% (Currently in effect)
- Additional Tariffs (Post April 2, 2025): 30%
- Total Tax: 55.0%
Important Notes:
- Leather Type: Confirm the type of leather used (e.g., genuine leather, split leather, composition leather). This can affect tariff rates.
- Composition Leather: If the article is made of composition leather (a mixture of leather fibers and other materials), the HS code may need to be adjusted.
General Recommendations:
- Detailed Product Descriptions: Provide your customs broker with extremely detailed descriptions of each lure, including materials, dimensions, weight, and function.
- Material Composition: Accurately declare the percentage of each material used in each lure.
- Certifications: Depending on the destination country, you may need to provide certifications related to material safety or environmental standards.
- Trade Agreements: Check if any trade agreements exist between your country and the destination country that could reduce tariff rates.
- Customs Broker: Engage a qualified customs broker in the destination country to ensure accurate classification and compliance.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Always consult with a qualified customs broker for specific advice related to your situation.