| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8481801030 | Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of copper Having a pressure rating under <il>850 kPa:</il> Sink and lavatory faucets | Doc | 59.0% | CN | US | 2025-05-12 |
| 3922100000 | Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Baths, shower baths, sinks and washbasins | Doc | 43.8% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared items, "KITCHEN SINK TAP" and related sanitary ware. Here's a detailed analysis:
Item 1: KITCHEN SINK TAP (HS Code: 8481.80.10.30)
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HS Code Breakdown:
- 84: Machinery and mechanical appliances; parts thereof. This broadly covers a wide range of mechanical devices.
- 81: Valves, taps, cocks, and similar appliances for pipes, boiler shells, tanks, vats, etc. This narrows it down to fluid control devices.
- 80: Other appliances (within the valve/tap category).
- 10: Hand operated appliances.
- 30: Specifically, copper hand-operated sink and lavatory faucets with a pressure rating under 850 kPa.
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Description Clarification: This HS code is very specific. It covers hand-operated kitchen sink taps made of copper and designed for a pressure rating below 850 kPa. If your taps are made of a different material (e.g., stainless steel, brass) or have a higher pressure rating, a different HS code would apply.
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Tax Implications:
- Basic Duty: 4.0%
- Additional Duty: 25.0% (currently)
- Post April 2, 2025: Additional Duty will increase to 30.0%
- Total Tax: 59.0%
Item 2: Baths, Shower Baths, Sinks, Washbasins (HS Code: 3922.10.00.00)
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HS Code Breakdown:
- 39: Plastics and articles thereof. This indicates the item is made of plastic.
- 22: Plastics sanitary ware.
- 10: Baths, shower baths, sinks, and washbasins.
- 00: General code for this category.
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Description Clarification: This HS code covers sanitary ware items like baths, shower baths, sinks, and washbasins made of plastics. If your sinks are made of ceramic, stainless steel, or another material, a different HS code will be needed.
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Tax Implications:
- Basic Duty: 6.3%
- Additional Duty: 7.5% (currently)
- Post April 2, 2025: Additional Duty will increase to 30.0%
- Total Tax: 43.8%
Important Reminders & Recommendations:
- Material Verification: Crucially, double-check the exact material composition of your taps and sinks. The HS code is heavily dependent on this. Even a small percentage of a different material can change the classification.
- Pressure Rating: Confirm the pressure rating of your taps. If it's 850 kPa or higher, you'll need a different HS code.
- Single vs. Mixed Materials: If your taps contain multiple materials, the classification can become more complex. The primary material determines the HS code, but other materials may affect the tax rate.
- Certification: Depending on the destination country's regulations, you may need specific certifications for plumbing fixtures (e.g., water efficiency, lead content). Check the import requirements of the importing country.
- Invoice Details: Ensure your commercial invoice clearly states the material composition, pressure rating, and any relevant certifications.
- Post-April 2, 2025 Changes: Be aware of the upcoming changes to the additional duty rates. Factor these into your cost calculations.
Disclaimer: I am an AI and this information is for general guidance only. Import regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or the customs authorities in the importing country for definitive classification and tax advice. They can review your specific product details and provide accurate guidance.