HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
3926909930 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the classification and potential duties for your "GARDENING HOOK" based on the provided HS codes and tax details. Here's a structured analysis to help you understand the implications:
Understanding HS Codes: A Quick Primer
The Harmonized System (HS) code is a globally standardized system of names and numbers to classify traded products. It's crucial for determining import duties and taxes. Here's how the codes generally work (using examples from your data):
- First 2 Digits (Chapter): Broadly defines the product category.
- First 4 Digits (Heading): More specific classification within the chapter.
- First 6 Digits (Subheading): Further narrows down the product.
- Further Digits: Even more specific details, often related to material, function, or other characteristics.
Analysis of Your Items
Let's examine each item individually:
1. "Other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: Other"
- HS Code: Not provided. This is a problem. You need a complete HS code for accurate duty calculation and import.
- Chapter 82: This likely falls under Chapter 82, which covers hand tools.
- Potential Issues: "Other" is very broad. To get the correct HS code, you need to be very specific about the gardening hook's function (e.g., weeding hook, pruning hook, harvesting hook), material (steel, stainless steel, aluminum, plastic handle), and construction.
- Recommendation: Provide more details about the hook. A precise description will allow for a correct HS code assignment. Without it, customs may assign a code that results in higher duties.
2. "Other articles of iron or steel: Other: Other: Other Other"
- HS Code: 7326.90.86.88
- Chapter 73: Iron or steel articles.
- Heading 7326: Other articles of iron or steel.
- Subheading 7326.90: Other.
- Further Digits (86.88): This is a very specific code, suggesting it's for a particular type of iron/steel article.
- Tax Details:
- Basic Duty: 2.9%
- Additional Duty: 25.0% (currently)
- Post-April 2, 2025: Additional duty increases to 30% for steel/aluminum products.
- Total Duty: 82.9%
- Important Considerations:
- Material Verification: Confirm the exact composition of the iron/steel. The 30% additional duty applies specifically to steel/aluminum.
- Country of Origin: The duty rates are based on the country of origin (China in your case).
- Single Price: The price of the product will affect the total tax.
3. "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Ladders"
- HS Code: 3926.90.99.30
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Articles of plastics and articles of other materials.
- Subheading 3926.90: Other.
- Further Digits (99.30): This code is for "Other" ladders. This seems unusual for a gardening hook. Double-check this code. Is the hook primarily plastic, or is this code assigned incorrectly?
- Tax Details:
- Basic Duty: 5.3%
- Additional Duty: 7.5% (currently)
- Post-April 2, 2025: Additional duty increases to 30%.
- Total Duty: 42.8%
- Important Considerations:
- Material Verification: If the hook is not primarily plastic, this HS code is likely incorrect. A different material (e.g., metal handle) will have a different HS code and duty rate.
- Functionality: Confirm the hook is not classified as a ladder.
Recommendations & Next Steps
- HS Code Verification: Crucially, verify the HS codes, especially 3926.90.99.30. Provide detailed product specifications to a customs broker or consultant to ensure accuracy.
- Material Composition: Confirm the exact materials used in each component of the gardening hook.
- Single Price: The price of the product will affect the total tax.
- Country of Origin: Ensure the declared country of origin is correct.
- Consider a Customs Broker: Engaging a customs broker is highly recommended. They can provide expert guidance on HS code classification, duty rates, and import regulations.
- Post-April 2, 2025 Duty Changes: Be aware of the upcoming duty increases on steel/aluminum products.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or consultant for specific import requirements.