| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9401790035 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "FOLDING STOOL" based on the HS Code provided: 9401.79.00.35.
Here's a detailed analysis:
1. HS Code Breakdown (Understanding the Digits):
- 94: Chapter 94 – Furniture; bedding, mattresses, support, stuffing and similar items; lamps, luminaires, lighting fittings and lighted signs, illuminated signs and the like; prefabricated buildings. This tells us the broad category – it's furniture.
- 01: This narrows it down to Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. So, it's specifically about seats.
- 79: Other seats, with metal frames. This indicates the seats have a metal frame.
- 00: Other. This is a further specification within the metal frame category.
- 35: Outdoor: Other: Other. This specifies the seat is for outdoor use and further details.
In essence, HS Code 9401.79.00.35 is for outdoor folding stools with metal frames.
2. Tax Implications:
- Basic Duty: 0.0% - Currently, there is no basic import duty on these stools.
- Additional Duty (Safeguard Duty/Countervailing Duty/Anti-dumping Duty): 25.0% - There is a 25% additional duty currently applied.
- Post-April 2025 Additional Duty: 30.0% - Be aware that this additional duty will increase to 30% after April 2025.
- Total Tax: 55.0% - This is the combined effect of the basic duty and the additional duty.
3. Important Considerations & Recommendations:
- Material Verification: While the HS Code suggests a metal frame, please double-check the exact composition of the frame. If other materials (e.g., significant plastic components) are used, this could affect the classification.
- Seat Functionality: Confirm the stool is not easily convertible into a bed. If it has bed-like features, it might fall under a different HS Code (9402).
- Outdoor Use Confirmation: Ensure the stool is genuinely designed for outdoor use. Features like weather-resistant materials are important.
- Single Declaration: Please confirm the single declaration of the goods.
- Valuation: The declared value (single price) of the stool is crucial for tax calculation. Ensure it's accurate and reflects the true transaction value.
- Certification (Potential): Depending on the destination country's regulations, you might need certifications related to product safety, material composition, or environmental standards. Check the import requirements of the specific country you are importing to.
- Trade Agreements: Investigate if any trade agreements exist between China and the destination country. These agreements could potentially reduce or eliminate duties.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or import specialist in both China and the destination country to ensure full compliance and accurate tax calculation. They can provide tailored advice based on your specific circumstances.