HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
8517790000 | Doc | 62.5% | CN | US | 2025-05-12 |
Declaration Analysis: MOBILE PHONE SUPPORT – HS Code Breakdown & Customs Considerations
This analysis details the customs implications of declaring goods as "MOBILE PHONE SUPPORT" based on the provided HS codes. We'll break down each code, explain the classifications, and highlight key considerations for import.
Important Note: The accuracy of this analysis depends on the precise nature of the "MOBILE PHONE SUPPORT" items. This is a general guide; final classification is determined by customs officials based on a thorough examination of the goods.
1. HS Code: 7326.90.86.88 – Other articles of iron or steel
- Chapter 73: Iron or steel articles. This chapter covers a wide range of products made primarily of iron or steel.
- 7326: Other articles of iron or steel. This specifies that the items aren't covered in earlier headings within Chapter 73.
- 7326.90: Other. This further narrows down the category to items not specifically listed within 7326.
- 7326.90.86: Other. This is a residual subheading for items not elsewhere specified.
- 7326.90.86.88: Other. This is a very broad "catch-all" category within the "other" classifications. It suggests the items are relatively simple iron or steel components or finished goods not fitting into more specific categories.
Tax Implications:
- Basic Duty: 2.9%
- Additional Duty: 25.0% (currently)
- Post April 2, 2025: Additional Duty increases to 30% for steel and aluminum products.
- Total Tax: 82.9%
Key Considerations:
- Material Composition: Crucially, confirm the exact material composition. If the items contain significant amounts of materials other than iron or steel, this HS code may be incorrect.
- Functionality: What is the primary function of these items? Are they structural supports, decorative elements, or something else?
- Single Piece or Assembly: Are these items single pieces, or are they part of a larger assembly?
- Certification: Depending on the specific application, you may need to provide material certifications (e.g., confirming steel grade).
2. HS Code: 8517.79.00.00 – Parts of telephones
- Chapter 85: Electrical machinery and equipment. This chapter covers a broad range of electrical and electronic devices.
- 8517: Telephone sets, including smartphones. This specifically covers telephones and related equipment.
- 8517.79: Parts. This narrows the classification to components and parts of telephones.
- 8517.79.00.00: Other. This is a residual subheading for parts not specifically listed elsewhere within 8517.79.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 7.5% (currently)
- Post April 2, 2025: Additional Duty increases to 30% for steel and aluminum products.
- Total Tax: 62.5%
Key Considerations:
- Specific Part Identification: What specific parts of telephones are these? (e.g., brackets, housings, connectors). More precise identification could lead to a more accurate HS code.
- Compatibility: What types of telephones are these parts designed for? (e.g., smartphones, landlines, wireless phones).
- Material Composition: Again, confirm the material composition. Steel or aluminum components will be subject to the increased duty post-April 2, 2025.
- Certification: You may need to provide certifications related to safety standards (e.g., RoHS, CE) depending on the nature of the parts.
Important Reminders:
- Accuracy is Paramount: The HS code determines the applicable duties and taxes. Incorrect classification can lead to delays, penalties, and unexpected costs.
- Detailed Documentation: Provide clear and detailed documentation, including product specifications, material composition reports, and intended use information.
- Customs Ruling: If you are unsure about the correct HS code, consider applying for a binding customs ruling. This provides legal certainty regarding classification.
- April 2, 2025 Duty Changes: Be prepared for the potential increase in duties for steel and aluminum components. Review your sourcing and pricing accordingly.
- Single Declaration: If you are importing a mix of items, ensure each type of item is declared under the correct HS code.
Disclaimer: This analysis is for informational purposes only and does not constitute professional customs advice. Always consult with a qualified customs broker or consultant for specific guidance.