HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4202329900 | Doc | 72.6% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
6304996040 | Doc | 33.2% | CN | US | 2025-05-12 |
9620005000 | Doc | 60.3% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "IPAD CASE" declaration. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while the last digits can vary by country. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- National Code (Last digits): Country-specific refinement.
Analysis of Your Declared HS Codes
Here's a breakdown of each code you provided, along with potential considerations:
1. HS Code: 4202.32.99.00 – Articles of a kind normally carried in the pocket or in the handbag (likely for smaller iPad cases/pouches)
- Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar articles.
- Heading 4202: Articles of a kind normally carried in the pocket or in the handbag; wallets, purses, card holders, etc.
- Subheading 4202.32: Articles with outer surface of sheeting of plastics or of textile materials.
- National Code 4202.32.99.00: Other (This is a catch-all for items within this category not specifically listed).
- Tax:
- Basic Duty: 17.6%
- Additional Duty: 25.0%
- Total Tax: 72.6% (This is a significant tax rate, so accurate classification is crucial).
Important Notes for 4202.32.99.00:
- Material is Key: This code is specifically for cases made of leather, composition leather, sheeting of plastics, or textile materials. If your cases are made of a different material (e.g., metal, wood), this code is incorrect.
- Size & Function: Cases designed to be carried in a pocket or handbag are the focus. Larger, more protective cases might fall under a different heading.
2. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials (likely for plastic-based cases)
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Other articles of plastics and articles of other materials.
- Subheading 3926.90: Other.
- National Code 3926.90.99.89: Other (This is a very broad category).
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Total Tax: 42.8%
Important Notes for 3926.90.99.89:
- Material is Critical: This code is for cases made primarily of plastic.
- Broad Category: Because this is a very broad category, customs may request more detailed information about the composition and function of the case.
3. HS Code: 6304.99.60.40 – Other furnishing articles (likely for cases with textile outer layer)
- Chapter 63: Other made up textile articles; sets of textile articles.
- Heading 6304: Other furnishing articles, excluding those of heading 9404.
- Subheading 6304.99: Other.
- National Code 6304.99.60.40: Other.
- Tax:
- Basic Duty: 3.2%
- Additional Duty: 0.0%
- Total Tax: 33.2%
Important Notes for 6304.99.60.40:
- Textile Focus: This code is for cases where the primary material is textile.
- Not Knitted or Crocheted: The code specifies that the textile material is not knitted or crocheted.
4. HS Code: 9620.00.50.00 – Monopods, bipods, tripods and similar articles (likely for stand cases)
- Chapter 96: Miscellaneous manufactured articles.
- Heading 9620: Monopods, bipods, tripods and similar articles.
- Subheading 9620.00: Other.
- National Code 9620.00.50.00: Of plastics.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 25.0%
- Total Tax: 60.3%
Important Notes for 9620.00.50.00:
- Stand Function: This code is for cases that function as stands or supports for the iPad.
- Plastic Material: The code specifies that the material is plastic.
Recommendations & Next Steps
- Material Verification: Crucially, double-check the primary material of each type of iPad case you are importing. The HS code must accurately reflect the material.
- Functionality: Determine the primary function of each case. Is it primarily for protection, carrying, or support?
- Detailed Description: Provide a very detailed description of each case to customs, including dimensions, materials, and intended use.
- Consider Certification: Depending on the materials used, you may need to provide certifications (e.g., RoHS compliance for plastics).
- 2025.4.2 Tariff Changes: Be aware of the additional tariffs coming into effect on April 2, 2025. Factor these into your cost calculations.
- Consult a Customs Broker: For complex classifications or large shipments, it's highly recommended to consult a licensed customs broker in China. They can provide expert guidance and ensure compliance with all regulations.
Disclaimer: I am an AI assistant and cannot provide definitive customs classification advice. This information is for general guidance only. You are responsible for ensuring the accuracy of your declarations.