HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3923900012 | Doc | 58.0% | CN | US | 2025-05-12 |
7323999080 | Doc | 83.4% | CN | US | 2025-05-12 |
7612905000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "GARBAGE CAN" declaration. Here's 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 6 digits are generally the same worldwide, while the last digits can vary by country. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific classification within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- National Code (Last digits): Country-specific code for further refinement.
Analysis of Your HS Codes
Here's a breakdown of each code you provided, along with potential considerations:
1. HS Code: 3923.90.00.12 – Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: --> Other --> Buckets and pails, with or without lids or other closures, having a capacity of: --> Less than 11.36 liters (3 gallons)
- Chapter 39: Plastics and articles thereof. This indicates the garbage can is made of plastic.
- Heading 3923: Articles for the conveyance or packing of goods, of plastics. This is a broad category including buckets, pails, containers, etc.
- Subheading 3923.90: Other. This means it doesn't fall into a more specific category within 3923.
- National Code 3923.90.00.12: Specifically for plastic buckets and pails under 11.36 liters.
- Tax:
- Basic Duty: 3.0%
- Additional Duty: 25.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 58.0%
Important Notes:
- Material Confirmation: Double-check that the garbage can is entirely made of plastic. If it contains metal components (handles, reinforcements, etc.), this code might not be accurate.
- Capacity: Ensure the capacity is genuinely less than 11.36 liters (3 gallons). If it's larger, a different HS code will apply.
2. HS Code: 7323.99.90.80 – 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: --> Other
- Chapter 73: Articles of iron or steel. This indicates the garbage can is made of iron or steel.
- Heading 7323: Table, kitchen or other household articles and parts thereof, of iron or steel.
- Subheading 7323.99: Other. This is a broad category for iron/steel household items not specifically classified elsewhere.
- National Code 7323.99.90.80: Specifically for other iron/steel household articles.
- Tax:
- Basic Duty: 3.4%
- Additional Duty: 25.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0% (Steel/Aluminum products)
- Total Tax: 83.4%
Important Notes:
- Material Confirmation: Verify the garbage can is made of iron or steel.
- Coating: Confirm it is not coated or plated with precious metal.
- Steel/Aluminum: The 30% additional duty post April 2, 2025, specifically applies to steel/aluminum products.
3. HS Code: 7612.90.50.00 – Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Other
- Chapter 76: Aluminum and articles thereof. This indicates the garbage can is made of aluminum.
- Heading 7612: Aluminum casks, drums, cans, boxes and similar containers.
- Subheading 7612.90: Other.
- National Code 7612.90.50.00: Specifically for other aluminum containers.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 55.0%
Important Notes:
- Material Confirmation: Verify the garbage can is made of aluminum.
- Capacity: Ensure the capacity is not exceeding 300 liters.
- Mechanical/Thermal Equipment: Confirm it is not fitted with mechanical or thermal equipment.
Recommendations & Next Steps:
- Material Verification: Crucially, confirm the exact material composition of your garbage cans. This is the most important factor in selecting the correct HS code.
- Capacity Check: Measure the capacity accurately.
- Single Declaration: If you are importing multiple types of garbage cans (plastic, steel, aluminum), consider whether they can be declared under separate HS codes for accurate tax calculation.
- Supplier Documentation: Request a detailed packing list and commercial invoice from your supplier, including material specifications.
- Customs Consultation: If you are unsure, it's highly recommended to consult with a licensed customs broker or directly with your local customs authority. They can provide definitive guidance based on your specific product and import regulations.
Disclaimer: I am an AI assistant and cannot provide legal or financial advice. This information is for general guidance only. Import regulations are subject to change, and it is your responsibility to ensure compliance with all applicable laws and regulations.