| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9401804006 | Doc | 55.0% | CN | US | 2025-05-12 |
| 6910900000 | Doc | 43.2% | CN | US | 2025-05-12 |
| 3926909930 | Doc | 42.8% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 9503000071 | Doc | 30.0% | CN | US | 2025-05-12 |
HS Code Classification & Tax Analysis for "FOLDABLE TOILET FOR KIDS"
Based on the provided data, here's a breakdown of the HS codes associated with your "FOLDABLE TOILET FOR KIDS" and a detailed tax analysis. It appears multiple HS codes are potentially relevant, depending on the specific components and materials of the product.
Important Note: The final HS code determination rests with customs officials. This analysis is based on the descriptions provided and should be used as a guide. It's crucial to provide accurate and detailed product specifications to customs for proper classification.
1. 9401.80.40.06 – Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other Other: Outdoor: With textile covered cushions or textile seating or backing material: Household
- 94: Furniture; bedding, mattresses, support, bracing and similar parts. This chapter broadly covers furniture items.
- 01: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. Specifically focuses on seats.
- 80: Other seats. This narrows down to seats not specifically covered elsewhere.
- 40: Of rubber or plastics. Indicates the seat is made from these materials.
- 06: Outdoor: With textile covered cushions or textile seating or backing material: Household. This suggests a seat designed for outdoor use with textile components.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 55.0%
Considerations: If the seat portion of the foldable toilet is primarily made of plastic or rubber and includes textile elements, this HS code is a strong possibility.
2. 6910.90.00.00 – Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Other
- 69: Ceramic products. This chapter covers products made from ceramic materials.
- 10: Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures.
- 90: Other. This covers items not specifically listed within the chapter.
Tax Implications:
- Basic Duty: 5.7%
- Additional Duty: 7.5% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 43.2%
Considerations: If the toilet bowl itself is made of ceramic, this HS code applies.
3. & 4. 3926.90.99.30 & 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Ladders
- 39: Plastics and articles thereof. This chapter covers products made from plastic.
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914.
- 90: Other. This covers items not specifically listed within the chapter.
- 99: Other. This covers items not specifically listed within the chapter.
- 30/89: Further specification of the "Other" category.
Tax Implications: (Both HS codes have the same tax rate)
- Basic Duty: 5.3%
- Additional Duty: 7.5% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 42.8%
Considerations: If the foldable toilet is primarily constructed from plastic and doesn't fall into other more specific plastic categories, these HS codes are relevant.
5. 7323.99.40 – Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Gates for confining children or pets
- 73: Articles of iron or steel. This chapter covers products made from iron or steel.
- 23: Table, kitchen or other household articles and parts thereof.
- 99: Other. This covers items not specifically listed within the chapter.
- 40: Gates for confining children or pets.
Tax Implications: Tax information is currently unavailable.
Considerations: If the foldable toilet includes a significant iron or steel frame or components used for stability or safety (like a gate-like feature), this HS code might apply. However, the lack of tax information requires further investigation.
6. 9503.00.00.71 – Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof “Children’s productsˮ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age
- 95: Toys, games and sports equipment. This chapter covers toys and related items.
- 03: Tricycles, scooters, pedal cars and similar wheeled toys.
- 00: Other. This covers items not specifically listed within the chapter.
- 71: Labeled or determined by importer as intended for use by persons: Under 3 years of age.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 30.0%
Considerations: If the foldable toilet is specifically marketed and labeled for use by children under 3 years of age, this HS code is a strong possibility.
Recommendations:
- Material Composition: Provide a detailed breakdown of the materials used in the foldable toilet (percentage of plastic, ceramic, metal, textile, etc.).
- Intended Use: Clarify the target age group for the product.
- Product Functionality: Is it primarily a seat, a toy, or a sanitary fixture?
- Certification: If marketed for children, ensure compliance with relevant safety standards (e.g., ASTM F963, CPSIA) and obtain necessary certifications.
- Single Invoice: Ensure the single invoice clearly states the material composition and intended use.
- Customs Ruling: Consider requesting a binding ruling from customs to confirm the correct HS code classification.
Disclaimer: This analysis is for informational purposes only and does not constitute professional customs advice. Always consult with a licensed customs broker or consultant for accurate classification and compliance guidance.