HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
9019200000 | Doc | 30.0% | CN | US | 2025-05-12 |
3924104000 | Doc | 33.4% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "MOUTHWASHMACHINE". Based on the information provided, it seems you have two potential classifications. Here's a detailed analysis:
1. HS Code: 9019.20.00.00 – Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.
- 90: This chapter covers Instruments and apparatus which measure, check, test, navigate, or control. It also includes medical, surgical, dental, or veterinary instruments and apparatus.
- 19: Specifically focuses on Surgical, medical, dental, veterinary instruments and apparatus; parts and accessories thereof.
- 20: Further narrows down to Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
- 00: Indicates the specific sub-category – all items within this grouping.
Tax Implications (9019.20.00.00):
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: Currently 0.0%, but will increase to 30% after April 2, 2025.
Important Considerations for 9019.20.00.00:
- Medical Device Classification: This HS code strongly suggests your "MOUTHWASHMACHINE" is considered a medical device. You must verify if registration with the relevant authorities (e.g., NMPA in China if importing into China) is required before import. The level of registration depends on the risk classification of the device.
- Intended Use: The classification hinges on the primary intended use. If it's solely for therapeutic purposes (e.g., delivering medication, oxygen therapy), this code is likely correct.
- Technical Specifications: Be prepared to provide detailed technical specifications to customs to support this classification.
2. HS Code: 3924.10.40.00 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: --> Tableware and kitchenware: --> Other
- 39: This chapter covers Plastics and articles thereof.
- 24: Specifically focuses on Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
- 10: Further narrows down to Tableware and kitchenware.
- 40: Indicates "Other" – meaning it doesn't fall into more specific subcategories within tableware and kitchenware.
Tax Implications (3924.10.40.00):
- Basic Duty: 3.4%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: Currently 3.4%, but will increase to 33.4% after April 2, 2025.
Important Considerations for 3924.10.40.00:
- Material Composition: This code is only applicable if the "MOUTHWASHMACHINE" is made of plastic.
- Functionality: If the device has a primary hygienic function (e.g., cleaning the mouth), this code could be considered, but it's less likely if it has therapeutic elements.
- Plastic Type: The type of plastic used might be relevant for specific regulations.
Recommendation & Next Steps:
Based on the description, HS Code 9019.20.00.00 appears to be the more appropriate classification if the device is primarily used for therapeutic purposes. However, the final determination rests with customs.
I strongly recommend the following:
- Detailed Product Description: Provide a very detailed description of the "MOUTHWASHMACHINE" to customs, including its intended use, functionality, and technical specifications.
- Material Verification: Confirm the exact materials used in the device's construction.
- Regulatory Compliance: Crucially, investigate whether the device requires medical device registration in your importing country (e.g., NMPA in China).
- Consult with a Customs Broker: Engaging a local customs broker is highly recommended. They can provide expert guidance and assist with the classification process.
- Prepare Documentation: Gather all relevant documentation, including product catalogs, technical drawings, and any certifications.
Please note: Tax rates and regulations are subject to change. It's essential to verify the latest information with the relevant customs authorities before importing.