| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9508210000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 8907100000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 3926907500 | Doc | 34.2% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 3901901000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
HS Code Classification & Tax Analysis for "INFLATABLE COASTER"
Based on the provided information, here's a breakdown of the potential HS codes applicable to "INFLATABLE COASTER" and associated tax implications. It's crucial to select the most accurate code based on the coaster's specific composition and function.
Understanding HS Codes:
The Harmonized System (HS) code is a standardized international system of names and numbers to classify traded products. The first two digits generally indicate the chapter, the next two the subheading, and further digits provide more specific details.
1. 9508.21.00.00 – Amusement Park Rides and Water Park Amusements: Roller Coasters (Total Tax: 37.5%)
- 95: Toys, games and sports equipment; gymnastic or athletic equipment. This chapter covers a broad range of recreational items.
- 08: Games, toys and sports equipment; gymnastic or athletic equipment.
- 08.21: Amusement park rides and water park amusements.
-
08.21.00.00: Specifically for Roller Coasters.
Applicability: This code is most suitable if the inflatable coaster is designed and marketed as a full-scale amusement park ride, with safety features and a complex structure. It implies a more substantial and permanent installation. Tax Detail: * Basic Tariff: 0.0% * Additional Tariff: 7.5% * Post April 2, 2025: Additional Tariff increases to 30% * Total Tax: 37.5%
2. 8907.10.00.00 – Other Floating Structures: Inflatable Rafts (Total Tax: 55.0%)
- 89: Ships, boats and floating structures.
- 07: Other floating structures.
-
07.10: Inflatable rafts.
Applicability: This code applies if the inflatable coaster is primarily designed for use on water and functions as a raft or similar floating device. Tax Detail: * Basic Tariff: 0.0% * Additional Tariff: 25.0% * Post April 2, 2025: Additional Tariff increases to 30% * Total Tax: 55.0%
3. 3926.90.75.00 – Other Articles of Plastics: Pneumatic Mattresses and Other Inflatable Articles (Total Tax: 34.2%)
- 39: Plastics and articles thereof.
- 26: Other articles of plastics.
- 26.90: Other.
-
26.90.75.00: Specifically for Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.
Applicability: This is a likely candidate if the coaster is made of plastic and is designed as a recreational inflatable, like a large inflatable toy or a floating lounge. Tax Detail: * Basic Tariff: 4.2% * Additional Tariff: 0.0% * Post April 2, 2025: Additional Tariff increases to 30% * Total Tax: 34.2%
4. 3926.90.99.89 – Other Articles of Plastics: Other (Total Tax: 42.8%)
- 39: Plastics and articles thereof.
- 26: Other articles of plastics.
- 26.90: Other.
-
26.90.99.89: A general "catch-all" for other plastic articles not specifically classified elsewhere.
Applicability: This code is used when the inflatable coaster doesn't fit neatly into other plastic categories. Tax Detail: * Basic Tariff: 5.3% * Additional Tariff: 7.5% * Post April 2, 2025: Additional Tariff increases to 30% * Total Tax: 42.8%
5. 3901.90.10.00 – Polymers of Ethylene, in Primary Forms: Other: Elastomeric (Total Tax: 55.0%)
- 39: Plastics and articles thereof.
- 01: Polymers of ethylene.
- 01.90: Other.
-
01.90.10.00: Specifically for Elastomeric.
Applicability: This code applies if you are importing the raw plastic material (ethylene polymer) used to make the inflatable coaster, rather than the finished product. Tax Detail: * Basic Tariff: 0.0% * Additional Tariff: 25.0% * Post April 2, 2025: Additional Tariff increases to 30% * Total Tax: 55.0%
6. 4823.90.10.00 – Other Paper, Paperboard: Other: Of Paper Pulp (Total Tax: 55.0%)
- 48: Paper and paperboard; articles of paper pulp, paper or paperboard.
- 23: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape.
- 23.90: Other.
-
23.90.10.00: Specifically for Of paper pulp.
Applicability: This code is unlikely unless the inflatable coaster is constructed primarily from paper pulp materials, which is uncommon. Tax Detail: * Basic Tariff: 0.0% * Additional Tariff: 25.0% * Post April 2, 2025: Additional Tariff increases to 30% * Total Tax: 55.0%
Recommendations:
- Material Composition: The primary material of the coaster is crucial. Is it primarily plastic, rubber, paper, or a combination?
- Function: Is it designed as a full-scale amusement park ride, a recreational inflatable for water use, or something else?
- Detailed Description: Provide a very detailed description of the coaster to customs officials.
- Certifications: Depending on the intended use (e.g., amusement park ride), you may need to provide safety certifications (e.g., EN 14960 for inflatable play equipment).
- Single Invoice: Ensure the invoice clearly states the material composition and intended use of the product.
- Post April 2, 2025 Tariff Changes: Be aware of the upcoming tariff increases and factor them into your cost calculations.
Disclaimer: This information is for general guidance only. The final HS code classification is determined by customs officials based on the specific details of the import. It is recommended to consult with a licensed customs broker for accurate classification and compliance.