HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8513104000 | Doc | 33.5% | CN | US | 2025-05-12 |
3926400090 | Doc | 35.3% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "LITTLE NIGHT LIGHT" declaration. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits can vary by country. Here's how to interpret the codes you've provided:
- Chapter (First 2 Digits): Indicates the broad category of the product.
- Heading (First 4 Digits): Further narrows down the product type.
- Subheading (First 6 Digits): Provides a more specific classification.
- Additional Digits: Country-specific, offering even greater detail.
Analysis of Your HS Codes
Let's examine each code individually:
1. HS Code: 8513.10.40.00 – Portable Electric Lamps
- Chapter 85: Electrical machinery and equipment. This immediately tells us the product is an electrical device.
- Heading 8513: Portable electrical lamps. This is a very specific classification for lamps designed to be moved around and powered independently.
- Subheading 8513.10: Lamps designed to function by their own source of energy (e.g., batteries).
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8513.10.40.00: Other lamps within this category.
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Tax Implications:
- Basic Duty: 3.5%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional duty increases to 30%.
- Total Tax: 33.5% currently, increasing to 63.5% after April 2, 2025.
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Important Note: This code is suitable if your night lights primarily function on batteries or rechargeable power sources.
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2. HS Code: 3926.40.00.90 – Statuettes and Ornamental Articles of Plastics
- Chapter 39: Plastics and articles thereof. This suggests the night light is made of plastic.
- Heading 3926: Articles of plastics and articles of other materials.
- Subheading 3926.40: Statuettes and other ornamental articles.
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3926.40.00.90: Other statuettes and ornamental articles.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional duty increases to 30%.
- Total Tax: 35.3% currently, increasing to 65.3% after April 2, 2025.
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Important Note: This code is appropriate if the night light is primarily a decorative item made of plastic. The functionality as a light source is secondary.
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3. HS Code: 3926.90.99.89 – Other Plastics Articles
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Articles of plastics and articles of other materials.
- Subheading 3926.90: Other articles.
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3926.90.99.89: Other other articles.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5% currently.
- Post April 2, 2025: Additional duty increases to 30%.
- Total Tax: 42.8% currently, increasing to 72.8% after April 2, 2025.
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Important Note: This is a "catch-all" code for plastic articles not specifically covered elsewhere. It's often used when the item doesn't fit neatly into other categories.
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Recommendations & Key Considerations
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Material Composition: Crucially, determine the primary material of your night lights. Is it mostly plastic, or is it primarily electrical components with some plastic casing? This will heavily influence the correct HS code.
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Functionality: Is the night light primarily a light source, or is it primarily a decorative item?
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Single Declaration vs. Multiple: If you have different types of night lights (e.g., some battery-powered, some purely decorative), consider declaring them separately under the most appropriate HS code for each type.
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Value Declaration: Ensure the declared value (single price) is accurate. Customs may scrutinize values.
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Post-April 2, 2025 Duties: Be aware of the significant duty increases coming into effect on April 2, 2025. Plan your imports accordingly.
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Certifications: Depending on the electrical components and intended market, you may need certifications like CE, RoHS, or other safety standards. Please verify the specific requirements for your destination country.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is highly recommended to consult with a licensed customs broker or import specialist in your country for accurate classification and compliance. They can assess your specific products and ensure you meet all regulatory requirements.
Customer Reviews
The article gave a good overview of the HS codes, but I would have liked more examples of when to use each code. Still, it was very informative.
I was confused about the difference between the HS codes, but the explanation of 3926400090 and 3926909989 made it all clear. Great resource for exporters.
The info on the 35.3% tariff for the plastic night light was exactly what I needed. I was worried about the classification but now I feel confident.
The breakdown of HS Code 8513104000 was incredibly helpful. I now understand the tax implications for my battery-powered night lights going to the US.