HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7018905000 | Doc | 61.6% | CN | US | 2025-05-12 |
9703900000 | Doc | 37.5% | CN | US | 2025-05-12 |
Declaration Analysis: GLASS FIGURINE – HS Code & Import Considerations
Based on the provided information, you have two potential HS codes for your "GLASS FIGURINE" declaration. Let's break down each one and what it means for your import process.
Important Note: The correct HS code is crucial for accurate duty assessment and smooth customs clearance. The final determination depends on the precise nature of your figurines.
1. HS Code: 7018.90.50.00 – Glass Beads, Imitation Pearls & Similar Glassware (Other)
- Chapter 70: Glass and Glassware. This chapter covers all types of glass, including manufactured glass products.
- 7018: Beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof. This specifically targets smaller glass items, often used in crafts or decoration.
- 7018.90: Other. This sub-heading covers glass items within 7018 that don't fit into more specific categories.
- 7018.90.50.00: Other. This is a very broad "catch-all" for glass smallwares not elsewhere specified.
Tax Implications:
- Basic Duty: 6.6%
- Additional Duty: 25.0% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 61.6%
Considerations for 7018.90.50.00:
- Material Composition: This code is best suited for figurines made primarily of glass, potentially with minor non-glass components.
- Value: The tax rate is relatively high. Ensure the declared value accurately reflects the figurine's worth.
- End Use: If the figurines are components for further manufacturing, you might explore if a different classification is more appropriate.
2. HS Code: 9703.90.00.00 – Original Sculptures and Statuary (Other)
- Chapter 97: Works of Art, Collectors’ Pieces and Antiques. This chapter covers items with artistic, historical, or collector value.
- 9703: Original sculptures and statuary, in any material. This specifically targets three-dimensional artistic works.
- 9703.90: Other. This sub-heading covers sculptures and statuary not elsewhere specified.
- 9703.90.00.00: Other. This is a broad category for sculptures and statuary not fitting into more specific classifications.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 7.5% (until April 2, 2025) / 30.0% (after April 2, 2025)
- Total Tax: 37.5%
Considerations for 9703.90.00.00:
- Artistic Merit: This code requires the figurines to be considered original works of art. Mass-produced items generally won't qualify.
- Creator/Artist: Documentation proving the artist/creator and the originality of the work is highly recommended.
- Value: The declared value is critical. Customs may scrutinize valuations for artwork.
- Authenticity: Be prepared to provide documentation supporting the authenticity of the artwork.
Recommendation & Next Steps:
Based on the information provided, HS Code 9703.90.00.00 appears more suitable if your figurines are genuinely original works of art. However, the burden of proof lies with the importer to demonstrate this classification.
Crucial Actions:
- Confirm Material Composition: Double-check the primary material of your figurines.
- Assess Artistic Merit: Objectively evaluate whether the figurines qualify as original works of art.
- Gather Documentation: Collect any documentation supporting the artist, creation process, and originality of the work (if applicable).
- Declare Accurate Value: Ensure the declared value accurately reflects the figurine's worth.
- Consult with a Customs Broker: It is highly recommended to consult with a licensed customs broker in China for a definitive classification and to ensure compliance with all import regulations. They can review your documentation and provide expert guidance.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult with a qualified customs professional for specific import requirements.