| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items. Here's a detailed analysis, presented in a clear, structured format:
HS Code Analysis & Customs Considerations
You've provided two HS codes, each relating to a different item. We'll examine each one separately.
1. LAPTOP STAND WHITE - HS Code: 3926.90.99.89
-
HS Code Breakdown:
- 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914. This narrows it down to specific plastic articles, or articles combining plastic with other materials.
- 90: Other. This indicates the item doesn't fit into more specific categories within 3926.
- 99: Other. Further specifies the item within the "Other" category.
- 89: This is a very specific sub-classification, often used for miscellaneous plastic articles.
-
Product Description Fit: "LAPTOP STAND WHITE" generally aligns with this HS code, assuming it's primarily made of plastic. If other materials (like metal) are significant components, a different HS code might be more appropriate.
-
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax (Current): 42.8%
- Total Tax (Post April 2, 2025): 30%
-
Important Considerations:
- Material Composition: Crucially, confirm the primary material of the laptop stand. If it contains a significant amount of metal (e.g., aluminum legs), the HS code could change to a metal-based classification (e.g., under Chapter 73 or 76).
- Single Piece vs. Assembly: If the stand is shipped disassembled, the rules for classifying components may apply.
- Valuation: The declared value (single price) will impact the total tax amount. Ensure accurate valuation.
2. Of bamboo: Canoe paddles - HS Code: 4421.91.88.00
-
HS Code Breakdown:
- 44: Wood and articles of wood; wood charcoal. This chapter covers products made from wood.
- 21: Articles of wood for furniture. This narrows it down to wood articles used in furniture.
- 91: Other. This indicates the item doesn't fit into more specific categories within 4421.
- 88: Of bamboo. This specifies the item is made of bamboo.
- 00: Further specifies the item within the "Of bamboo" category.
-
Product Description Fit: "Of bamboo: Canoe paddles" aligns with this HS code.
-
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax (Current): 30%
- Total Tax (Post April 2, 2025): 30%
-
Important Considerations:
- Bamboo Purity: Confirm the paddles are entirely made of bamboo. Any use of other materials (e.g., metal fittings, plastic grips) could necessitate a different HS code.
- Treatment/Finishing: The type of treatment or finishing applied to the bamboo (e.g., varnishing, staining) generally doesn't change the HS code, but it's good to be aware of.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. HS code classification is complex and ultimately determined by customs authorities. It is highly recommended to consult with a licensed customs broker or agent for accurate classification and compliance.