| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4602192300 | Doc | 64.0% | CN | US | 2025-05-12 |
| 6702102000 | Doc | 38.4% | CN | US | 2025-05-12 |
| 3926400090 | Doc | 35.3% | CN | US | 2025-05-12 |
| 4016990500 | Doc | 40.9% | CN | US | 2025-05-12 |
| 3503005550 | Doc | 2.8¢/kg + 3.8%+37.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared goods, "LETTER SHOE FLOWER". I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: HS code classification is complex and ultimately determined by customs officials. This analysis is based on the information provided and should be used as a guide. It's crucial to verify these codes with your customs broker or local customs authority.
1. HS Code: 4602.19.23.00 – Basketwork, wickerwork, etc. of vegetable materials (Luggage, handbags, flatgoods of palm leaf)
- Chapter 46: Manufactured articles of straw, esparto or other plaiting materials; baskets, wickerwork, etc. This chapter covers items made directly from plaiting materials or assembled from those materials.
- 4602: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah.
- 4602.1: Of vegetable materials.
- 4602.19: Other. This indicates it's a vegetable material item not specifically covered in earlier subheadings.
- 4602.19.23: Luggage, handbags and flatgoods, whether or not lined: Of palm leaf. This is a specific classification for palm leaf products.
- Tax:
- Basic Duty: 9.0%
- Additional Duty: 25.0% (until April 2, 2025)
- Additional Duty (after April 2, 2025): 30.0%
- Total Tax: 64.0%
- Recommendation: Confirm the exact composition of the plaiting material. Is it exclusively palm leaf? Any other materials could shift the classification.
2. HS Code: 6702.10.20.00 – Artificial flowers, foliage, fruit of plastics (Assembled with flexible materials)
- Chapter 67: Manufactured articles of artificial flowers, artificial fruit and artificial foliage.
- 6702: Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.
- 6702.10: Of plastics.
- 6702.10.20: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.
- Tax:
- Basic Duty: 8.4%
- Additional Duty: 0.0% (until April 2, 2025)
- Additional Duty (after April 2, 2025): 30.0%
- Total Tax: 38.4%
- Recommendation: The method of assembly is key here. Ensure the description accurately reflects how the flowers are put together (e.g., glued, wired).
3. HS Code: 3926.40.00.90 – Other articles of plastics (Statuettes and ornamental articles)
- Chapter 39: Plastics and articles thereof.
- 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914.
- 3926.40: Statuettes and other ornamental articles.
- 3926.40.00.90: Other.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 0.0% (until April 2, 2025)
- Additional Duty (after April 2, 2025): 30.0%
- Total Tax: 35.3%
- Recommendation: If these items have a specific function beyond ornamentation, it could change the classification.
4. HS Code: 4016.99.05.00 – Other articles of vulcanized rubber (Household articles)
- Chapter 40: Vulcanized rubber other than hard rubber.
- 4016: Other articles of vulcanized rubber other than hard rubber.
- 4016.99: Other.
- 4016.99.05: Other household articles not elsewhere specified or included.
- Tax:
- Basic Duty: 3.4%
- Additional Duty: 7.5% (until April 2, 2025)
- Additional Duty (after April 2, 2025): 30.0%
- Total Tax: 40.9%
- Recommendation: Be precise about the use of these rubber articles. If they have a specialized function (e.g., industrial use), a different HS code might apply.
5. HS Code: 3503.00.55.50 – Gelatin and gelatin derivatives (Other)
- Chapter 35: Albuminoidal substances; modified starches; glues of animal origin.
- 3503: Gelatin (including gelatin in rectangular (including square) sheets, whether or not surfaceworked or colored) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501.
- 3503.00: Other.
- 3503.00.55: Other.
- Tax:
- Basic Duty: 2.8¢/kg + 3.8%
- Additional Duty: 7.5% (until April 2, 2025)
- Additional Duty (after April 2, 2025): 30.0%
- Total Tax: 2.8¢/kg + 3.8%+37.5%
- Recommendation: The exact composition and purity of the gelatin are important. You'll need to provide documentation to support the classification.
Important Reminders:
- April 2, 2025: Be aware of the upcoming changes in additional duties.
- Material Composition: Accurate material declarations are crucial.
- Functionality: The primary function of each item is a key factor in classification.
- Documentation: Keep detailed records of material composition, manufacturing processes, and intended use.
- Consult a Broker: I strongly recommend working with a licensed customs broker in China to ensure accurate classification and compliance.
I hope this detailed breakdown is helpful! Let me know if you have any other questions.