| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8306100000 | Doc | 35.8% | CN | US | 2025-05-12 |
| 8306290000 | Doc | 30.0% | CN | US | 2025-05-12 |
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
Declaration Item Analysis: IRON ORNAMENTS - HS Code Breakdown & Customs Guidance
Based on the provided information, your declared item "IRON ORNAMENTS" potentially falls under three HS codes, each with different tax implications. Here's a detailed breakdown to help you determine the most accurate classification and ensure smooth customs clearance:
Understanding HS Codes:
The Harmonized System (HS) code is a globally standardized system of names and numbers used to classify traded products. It's crucial for determining tariffs, regulations, and statistical tracking. Let's break down the structure and meaning of these codes:
- First 2 Digits (Chapter): Indicate the broad category of the product.
- First 4 Digits (Heading): Further refine the product category.
- First 6 Digits (Subheading): Provide a more specific description.
- Remaining Digits: Offer even greater detail for tariff and statistical purposes.
1. HS Code: 8306.10.00.00 - Bells, Gongs & Parts (Nonelectric, Base Metal)
- Chapter 83: Base metal articles; miscellaneous articles of base metal.
- Heading 8306: Statuettes and other ornaments of base metal; photograph, picture or similar frames of base metal; mirrors of base metal.
- Subheading 8306.10: Bells, gongs and the like, nonelectric, of base metal; parts thereof.
Tax Implications:
- Basic Duty: 5.8%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty of 30% will be applied.
- Total Tax: 35.8%
Applicability: This code is suitable if your ornaments specifically consist of bells, gongs, or similar nonelectric instruments made of base metal (e.g., iron, steel, brass).
2. HS Code: 8306.29.00.00 - Statuettes & Ornaments (Other, Base Metal)
- Chapter 83: Base metal articles; miscellaneous articles of base metal.
- Heading 8306: Statuettes and other ornaments of base metal; photograph, picture or similar frames of base metal; mirrors of base metal.
- Subheading 8306.29: Other statuettes and other ornaments, and parts thereof.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty of 30% will be applied.
- Total Tax: 30.0%
Applicability: This code is appropriate for statuettes and other ornaments made of base metal that do not fall under 8306.10.00.00. This is a broader category for ornaments that aren't bells or gongs.
3. HS Code: 7326.90.86.88 - Other Articles of Iron or Steel (Other)
- Chapter 73: Articles of iron or steel.
- Heading 7326: Other articles of iron or steel.
- Subheading 7326.90: Other.
- Further Breakdown 7326.90.86.88: Other.
Tax Implications:
- Basic Duty: 2.9%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty of 30% will be applied.
- Total Tax: 82.9% (Note: This code specifically mentions a 25% additional duty on steel and aluminum products.)
Applicability: This code is a catch-all for iron or steel articles not specifically covered elsewhere. It's likely applicable if your ornaments are complex iron/steel constructions or have a significant structural component.
Recommendations & Key Considerations:
- Material Verification: Crucially, confirm the exact material composition of your ornaments. Is it primarily base metal (e.g., iron, steel, brass) or a combination of materials? This will dictate whether 8306 or 7326 is the correct chapter.
- Product Function: Are the ornaments purely decorative, or do they serve a functional purpose (e.g., door knockers, fireplace tools)? This can influence the classification.
- Single Piece vs. Assembly: If the ornaments are assembled from multiple parts, consider the material of the primary component.
- Post-April 2, 2025 Duties: Be aware of the upcoming additional duty changes. Factor this into your cost calculations.
- Certification: Depending on the final HS code and the destination country, you may need to provide certifications related to material composition, safety standards, or origin.
- Consult with a Customs Broker: For complex cases or high-value shipments, it's highly recommended to consult with a licensed customs broker in the importing country. They can provide definitive classification guidance and ensure compliance with all regulations.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Regulations can vary significantly by country. Always verify the latest requirements with the relevant customs authorities or a qualified customs broker.