HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
9609100000 | Doc | 14¢/gross + 4.3%+37.5% | CN | US | 2025-05-12 |
3926100000 | Doc | 35.3% | CN | US | 2025-05-12 |
Declaration Item Analysis: MULTICOLOR PENCIL 8
This analysis details the HS codes associated with your declared item "MULTICOLOR PENCIL 8" and provides relevant customs information. We've identified three potential HS codes based on the provided descriptions. It's crucial to determine the most accurate code to ensure correct tariff application.
Important Note: The final HS code determination rests with customs officials. This analysis is for informational purposes only.
1. HS Code: 4823.90.10.00 – Other paper, paperboard…of paper pulp
- Chapter 48: Paper and paperboard; articles of paper pulp, paper, paperboard, cellulose wadding and webs of cellulose fibers. This chapter covers products made from wood pulp or other fibrous cellulosic material.
- 4823: Other paper, 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 specifies a more refined category within paper products.
- 4823.90: Other. This indicates the item doesn't fall into more specific subcategories within 4823.
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4823.90.10.00: Of paper pulp. This further defines the item as being made specifically from paper pulp.
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Tax Details:
- Basic Tariff: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 55.0%
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Applicability: This code would be suitable if the primary material of the pencil is paper pulp, used for the body or core. However, this is less likely for a standard colored pencil.
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2. HS Code: 9609.10.00.00 – Pencils (other than those pencils of heading 9608)…with leads encased in a sheath
- Chapter 96: Miscellaneous manufactured articles. This chapter covers a wide range of finished goods not specifically classified elsewhere.
- 9609: Pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. This narrows the focus to writing and drawing instruments.
- 9609.10: Pencils and crayons, with leads encased in a sheath. This specifies pencils and crayons that have a protective covering around the lead/coloring material.
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9609.10.00.00: This is the most specific subcategory for this type of pencil.
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Tax Details:
- Basic Tariff: 14¢/gross + 4.3%
- Additional Tariff: 7.5%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 14¢/gross + 4.3% + 37.5%
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Applicability: This is the most likely HS code for standard colored pencils, as it accurately describes the construction (lead encased in wood/plastic). The "gross" refers to a unit of 144 pencils.
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3. HS Code: 3926.10.00.00 – Office or school supplies
- Chapter 39: Plastics and articles thereof. This chapter covers products made from plastic.
- 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. This covers a broad range of plastic items.
- 3926.10: Office or school supplies. This specifies plastic items used for office or educational purposes.
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3926.10.00.00: This is the most specific subcategory for this type of plastic item.
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Tax Details:
- Basic Tariff: 5.3%
- Additional Tariff: 0.0%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 35.3%
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Applicability: This code would be applicable if the primary material of the pencil is plastic (e.g., a fully plastic pencil or a pencil with a significant plastic casing).
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Recommendations & Next Steps:
- Material Composition: Crucially, determine the primary material of the pencil. Is it wood with a paper pulp core (9609.10.00.00)? Is it primarily plastic (3926.10.00.00)?
- Sheath Material: Confirm if the lead is encased in a sheath (wood, plastic, etc.).
- Single Declaration: If the pencils are a mix of materials, you may need to declare them under multiple HS codes.
- Pricing Verification: Double-check the declared unit price. Customs may scrutinize prices significantly below market value.
- Certification: Depending on the materials used (e.g., wood), you may need to provide certifications of origin or compliance with relevant regulations. Please inquire with your customs broker about specific requirements.
- Consult a Broker: We strongly recommend consulting with a licensed customs broker in China for final HS code determination and to ensure compliance with all import regulations. They can provide tailored advice based on your specific product and import scenario.