| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9405490000 | Doc | 58.9% | CN | US | 2025-05-12 |
| 7020006000 | Doc | 60.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared item "GARDEN LIGHT". You've provided information for two potential classifications, so we'll analyze both.
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 first four digits the heading, and the first six digits the subheading. More digits can be added for further specificity.
1. HS Code: 9405.49.00.00 – Luminaires and Lighting Fittings (Electric)
- 94: Furniture; bedding, mattresses, support-mattresses, upholstery furniture, lamps and lighting fittings, prefabricated buildings. This chapter covers a broad range of items related to furniture and lighting.
- 05: Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included. This heading narrows it down to lighting specifically.
- 49: Other electric luminaires and lighting fittings. This subheading specifies that it's electric lighting, and falls into the "other" category within electric luminaires.
- 00.00: Further specification within the subheading.
Tax Implications (9405.49.00.00):
- Basic Duty: 3.9%
- Additional Duty: 25.0% (currently)
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 58.9%
Important Considerations for 9405.49.00.00:
- Material: The classification assumes these are primarily electric lighting fixtures. If the garden light incorporates significant amounts of other materials (e.g., a large metal frame, substantial plastic components), this classification might need review.
- Functionality: Is it solely a lighting fixture? If it has additional features (e.g., a built-in speaker, motion sensor), it could potentially fall under a different HS code.
- Certification: Depending on the destination country, you may need to provide certifications related to electrical safety (e.g., CE marking, UL listing). Please check the import regulations of the destination country.
2. HS Code: 7020.00.60.00 – Other Articles of Glass
- 70: Glass and glassware. This chapter covers all types of glass products.
- 20: Other articles of glass. This heading covers glass items not specifically classified elsewhere.
- 00.60.00: Further specification within the subheading.
Tax Implications (7020.00.60.00):
- Basic Duty: 5.0%
- Additional Duty: 25.0% (currently)
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 60.0%
Important Considerations for 7020.00.60.00:
- Glass Content: This classification is appropriate if the garden light is primarily made of glass. If the glass is merely a component (e.g., a glass shade on a metal frame), this code is likely incorrect.
- Processing: Is the glass simply cut and shaped, or has it undergone significant processing (e.g., tempering, coating)? The level of processing can affect the HS code.
- Functionality: If the glass has a specific function beyond simply being a covering (e.g., a lens for a solar light), it might fall under a different HS code.
Recommendation:
Based on the description "GARDEN LIGHT", HS Code 9405.49.00.00 (Luminaires and Lighting Fittings) is likely the more appropriate classification, assuming the item is primarily an electric lighting fixture. However, the higher tax rate of 60% for 7020.00.60.00 suggests a careful review is warranted.
Crucial Next Steps:
- Detailed Product Specification: Provide a complete description of the garden light's materials, construction, and functionality.
- Material Breakdown: What percentage of the item is glass, metal, plastic, etc.?
- Destination Country Regulations: Very important! Check the specific import regulations of the country you are importing to. This will confirm the correct HS code and any required certifications.
- Single Invoice: Ensure the invoice clearly details the material composition and function of the garden light.
- Consider a Binding Ruling: If you are unsure, you can request a binding ruling from the customs authority in the destination country. This provides a legally binding classification for your product.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should always consult with a qualified customs broker or consultant for specific advice related to your import situation.