HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3923900080 | Doc | 58.0% | CN | US | 2025-05-12 |
8424899000 | Doc | 56.8% | CN | US | 2025-05-12 |
Declaration Analysis: LINT ROLLERS - HS Code Breakdown & Import Considerations
This analysis details the HS codes provided for “LINT ROLLERS” and outlines the associated import regulations and potential tax implications. We'll break down each HS code, explain its meaning, and highlight key considerations for import from China (CN).
Important Note: HS code classification is crucial for accurate duty assessment and smooth customs clearance. While this analysis is based on the provided descriptions, the final determination rests with customs authorities. It's highly recommended to confirm the correct HS code with your customs broker or local customs office.
1. HS Code: 3923.90.00.80 – Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Other Other
- Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. Specifically focuses on items used for packaging or transporting goods, made of plastic.
- 3923.90: Other. This sub-heading covers plastic packaging/conveyance articles not specifically mentioned in earlier sub-headings.
- 3923.90.00.80: Further specifies "Other" within the 3923.90 category. This is often a catch-all for items that don't fit neatly into more defined categories within the chapter.
Applicability to Lint Rollers: This HS code is likely applicable if your lint rollers are primarily constructed of plastic and are used for packaging or protecting goods (e.g., clothing). The adhesive component is generally considered secondary for HS code classification in this case.
Tax Implications:
- Basic Duty: 3.0%
- Additional Duty (Current): 25.0%
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax (Current): 58.0%
- Total Tax (Post April 2, 2025): 83.0%
Key Considerations:
- Material Composition: Confirm the primary material is indeed plastic. If other materials (e.g., metal components) are significant, a different HS code may be more appropriate.
- Single-sided vs. Double-sided: The type of adhesive and whether it's single or double-sided generally doesn't affect this HS code, but it's good to have this information available.
- Packaging: How the lint rollers are packaged (e.g., individually wrapped, in bulk) doesn't typically affect the HS code.
2. HS Code: 8424.89.90.00 – Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other
- Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter covers a broad range of machinery and mechanical devices.
- 8424: Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof.
- 8424.89: Other appliances. This sub-heading covers appliances not specifically mentioned in earlier sub-headings.
- 8424.89.90.00: Further specifies "Other" within the 8424.89 category.
Applicability to Lint Rollers: This HS code could be applicable if the lint roller is considered a mechanical appliance for applying adhesive (e.g., if it has a complex mechanism for rolling and adhesive application). However, this is less common for standard lint rollers. It's more likely to be used for more sophisticated adhesive application devices.
Tax Implications:
- Basic Duty: 1.8%
- Additional Duty (Current): 25.0%
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax (Current): 56.8%
- Total Tax (Post April 2, 2025): 81.8%
Key Considerations:
- Mechanical Complexity: Is the lint roller a simple hand-operated device, or does it have a more complex mechanical system? The more complex the mechanism, the more likely this HS code is appropriate.
- Adhesive Application Method: How is the adhesive applied? If it's a simple rolling action, 3923.90.00.80 is more likely.
- Motorized vs. Manual: If the lint roller is motorized, this HS code becomes more plausible.
Recommendation:
Based on the typical construction of lint rollers, HS Code 3923.90.00.80 is the more likely classification. However, carefully consider the mechanical complexity of your specific lint rollers.
Crucial Next Steps:
- Confirm Material Composition: Verify the primary material is plastic.
- Review Mechanical Features: Assess the complexity of the rolling mechanism.
- Consult a Customs Broker: A customs broker can provide a definitive HS code classification based on the specific details of your product and current import regulations.
- Prepare Documentation: Gather all relevant documentation, including a detailed product description, material specifications, and a bill of materials.
- Be Aware of April 2, 2025 Changes: The additional duty rates are scheduled to increase on April 2, 2025. Factor this into your cost calculations.
Disclaimer: This analysis is for informational purposes only and does not constitute professional customs advice. Always consult with a qualified customs broker or local customs authority for accurate and up-to-date information.