| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3926209050 | Doc | 60.0% | CN | US | 2025-05-12 |
Classification Report: HAIRDRESSING CAPE (HS Code: 3926.20.90.50)
This report details the classification of “HAIRDRESSING CAPE” under the Harmonized System (HS) Code 3926.20.90.50, along with relevant tariff information and considerations for import from China (CN).
1. HS Code Breakdown:
- 39: Plastics and articles thereof. This chapter broadly covers items made from plastics.
- 39.26: Other articles of plastics and articles of other materials of headings 3901 to 3914. This specifies a more focused category within plastics, including items that may incorporate other materials.
- 39.26.20: Articles of apparel and clothing accessories (including gloves, mittens and mitts). This further narrows down the classification to clothing-related items.
- 39.26.20.90: Other. This indicates that the item doesn't fall into more specific subcategories within apparel and clothing accessories.
- 39.26.20.90.50: Other. This is a residual subheading for "other" items within the "other" category, often used for miscellaneous articles. Since a hairdressing cape isn't specifically defined elsewhere, it falls here.
2. Product Description & Classification Justification:
A hairdressing cape is primarily made of plastic (often polyethylene or PVC) and is used as protective clothing during hair cutting or coloring. It's considered an article of apparel, even though it's not typically worn as everyday clothing. Because it doesn't fit neatly into more specific apparel categories (like shirts or trousers), it's classified under the "Other" subheading 3926.20.90.50.
3. Tariff Information (Import from China):
- Basic Duty Rate: 5.0%
- Additional Tariff: 25.0% (Currently in effect)
- Additional Tariff (Post April 2025): 30.0% (This rate will apply after April 2025, subject to policy changes.)
- Total Tariff: 60.0% (Calculated as the sum of Basic Duty + Additional Tariff. This is a significant tariff rate.)
4. Important Considerations & Recommendations:
- Material Composition: While classified under plastics, confirm the exact material composition of the cape. If a significant portion is made of non-plastic materials (e.g., fabric backing), a different HS code might be more appropriate.
- Single Price: The declared value (single price) of the cape is crucial for tariff calculation. Ensure accurate declaration to avoid potential issues with customs.
- Certification: Depending on the intended use and destination market, you may need to provide certifications related to product safety (e.g., REACH compliance for plastics in the EU, or relevant safety standards for apparel).
- Trade Agreements: Check if any trade agreements between China and the importing country could offer reduced tariff rates.
- Customs Valuation: Be prepared to provide supporting documentation (e.g., invoices, purchase orders) to justify the declared value to customs authorities.
- Policy Updates: Tariff rates and regulations are subject to change. It's essential to stay updated on the latest customs policies.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. It is recommended to consult with a licensed customs broker or consultant for specific advice tailored to your import situation.