| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 3919102055 | Doc | 60.8% | CN | US | 2025-05-12 |
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items. I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: While I can provide guidance based on the information given, the final HS code determination rests with customs officials. It's crucial to verify this information with your customs broker or local customs authority.
1. MASKING PAPER – HS Code: 4823.90.10.00
- Chapter 48: Manufactured Paper Articles. This indicates the item is a finished or semi-finished product made from paper.
- 4823: Other paper and paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. This narrows it down to specific types of paper products.
- 4823.90: Other. This means it doesn't fall into the more specifically defined categories within 4823.
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4823.90.10.00: Of paper pulp. This further specifies the material composition.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0% (Currently)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 55.0%
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Important Considerations:
- Material Verification: Confirm that the masking paper is primarily made of paper pulp. If other materials are significant components, the HS code might change.
- End Use: While masking paper is generally classified this way, the specific application could influence the code.
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2. Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip – HS Code: 3919.10.20.55
- Chapter 39: Plastics and articles thereof. This indicates the item is made of plastic.
- 3919: Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.
- 3919.10: In rolls of a width not exceeding 20 cm. This specifies the format of the product.
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3919.10.20.55: Other Other: Other. This is a very specific sub-classification.
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Tax Implications:
- Basic Duty: 5.8%
- Additional Tariff: 25.0% (Currently)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 60.8%
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Important Considerations:
- Plastic Composition: The type of plastic used is important. Different plastics can have different tariff rates.
- Width Verification: Ensure the roll width is accurately measured. If it exceeds 20cm, a different HS code will apply.
- Backing Material: If there's a significant non-plastic backing material, the HS code might need adjustment.
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3. Other articles of iron or steel – HS Code: 7326.90.86.88
- Chapter 73: Iron or steel articles. This indicates the item is made of iron or steel.
- 7326: Other articles of iron or steel.
- 7326.90: Other.
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7326.90.86.88: Other Other: Other Other. This is a very specific sub-classification.
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Tax Implications:
- Basic Duty: 2.9%
- Additional Tariff: 25.0% (Currently)
- Additional Tariff (Post April 2, 2025): 30.0% (Steel, aluminum products)
- Total Tax: 82.9%
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Important Considerations:
- Material Composition: Confirm the exact composition of the iron or steel alloy.
- Coating/Treatment: Any coatings or treatments applied to the steel can affect the HS code.
- End Use: The specific application of the steel article is important.
- Steel/Aluminum Verification: The 30% additional tariff applies specifically to steel and aluminum products. Confirm this applies to your specific item.
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General Recommendations:
- Detailed Product Specifications: Have complete specifications for each item, including material composition, dimensions, weight, and end use.
- Supplier Documentation: Obtain a detailed packing list and commercial invoice from your supplier.
- Customs Broker: I strongly recommend working with a licensed customs broker in China. They can provide expert guidance and ensure accurate classification.
- Tariff Updates: Be aware that tariff rates can change. Stay informed of any updates from Chinese customs authorities.
- April 2, 2025: Pay close attention to the additional tariff changes taking effect on April 2, 2025.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs professional for accurate classification and compliance.