| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3923900080 | Doc | 58.0% | CN | US | 2025-05-12 |
| 7326903500 | Doc | 87.8% | CN | US | 2025-05-12 |
| 4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
Declaration Analysis: PAPER DISPENSER – HS Code Breakdown & Customs Considerations
This report details the customs implications of declaring “PAPER DISPENSER” based on the provided HS codes. We'll break down each code, explain the classifications, and highlight key considerations for import.
Important Note: The correct HS code is crucial for accurate duty assessment and smooth customs clearance. The following analysis is based on the information provided; a final determination should be made by a qualified customs broker or based on a formal binding ruling.
1. HS Code: 3923.90.00.80 – Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Other Other
- Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. Specifically focuses on items used for containing or protecting goods.
- 3923.90: Other. This sub-heading covers plastic articles for conveyance or packing not specifically mentioned elsewhere in the chapter.
- 3923.90.00.80: Other. This is a residual sub-heading for other plastic packing articles.
Applicability to PAPER DISPENSER: This code is suitable if the paper dispenser is made entirely of plastic and its primary function is to dispense or contain paper products (like paper towels, toilet paper, etc.).
Tax Implications:
- Basic Duty: 3.0%
- Additional Duty: 25.0% (current rate)
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 58.0%
Key Considerations:
- Material Verification: Confirm the dispenser is 100% plastic. If any other materials (metal, wood, etc.) are present, a different HS code will be required.
- Functionality: Ensure the primary function is for conveyance or packing of goods.
- Certification: Depending on the specific type of plastic and its intended use (e.g., food contact), specific certifications may be required.
2. HS Code: 7326.90.35.00 – Other articles of iron or steel: Other: Other: Containers of a kind normally carried on the person, in the pocket or in the handbag
- Chapter 73: Iron or steel articles. This chapter covers a wide range of iron and steel products.
- 7326: Other articles of iron or steel. This covers items not specifically classified elsewhere in the chapter.
- 7326.90: Other. This sub-heading covers other iron or steel articles.
- 7326.90.35.00: Containers of a kind normally carried on the person, in the pocket or in the handbag.
Applicability to PAPER DISPENSER: This code is suitable if the paper dispenser is made of iron or steel and is designed to be portable (carried on the person or in a handbag). This is less common for typical paper dispensers, but could apply to smaller, handheld models.
Tax Implications:
- Basic Duty: 7.8%
- Additional Duty: 25.0% (current rate)
- Post April 2, 2025: Additional Duty increases to 30.0% for steel/aluminum products.
- Total Tax: 87.8%
Key Considerations:
- Material Verification: Confirm the dispenser is made of iron or steel.
- Portability: The dispenser must be designed for easy carrying.
- Steel/Aluminum: The 25% additional duty specifically applies to steel and aluminum products.
- Certification: Depending on the type of steel and its intended use, specific certifications may be required.
3. HS Code: 4421.91.88.00 – Other articles of wood: Other: Of bamboo: Canoe paddles
- Chapter 44: Wood and articles of wood; wood charcoal. This chapter covers a wide range of wood products.
- 4421: Other articles of wood. This covers items not specifically classified elsewhere in the chapter.
- 4421.91: Other. This sub-heading covers other wood articles.
- 4421.91.88.00: Of bamboo: Canoe paddles.
Applicability to PAPER DISPENSER: This code is suitable if the paper dispenser is made of bamboo. The reference to "canoe paddles" is a specific example within this sub-heading.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0% (current rate)
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 30.0%
Key Considerations:
- Material Verification: Confirm the dispenser is made of bamboo.
- Treatment: Ensure the bamboo has not been chemically treated in a way that would change its classification.
- Certification: Depending on the source of the bamboo and any treatments applied, specific certifications may be required.
Recommendation:
Carefully review the material composition of your paper dispenser. The most appropriate HS code will depend on the primary material used in its construction. If the dispenser is a combination of materials, you may need to consult with a customs broker to determine the correct classification.
Disclaimer: This analysis is for informational purposes only and does not constitute professional customs advice. Always consult with a qualified customs broker or seek a binding ruling from the relevant customs authority for accurate classification and duty assessment.