| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 3505100092 | Doc | 0.7¢/kg+37.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "PAPER QUILLING KIT" declaration. It appears your kit contains components falling under two different HS code classifications. Here's a detailed analysis:
1. HS Code: 4823.90.10.00 – 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: Other: Of paper pulp
- 48: This chapter covers Paper or paperboard; articles of paper pulp, paper or paperboard. Essentially, anything made from wood pulp or recycled paper.
- 23: Specifically refers to Articles of paper pulp, paper or paperboard. This narrows it down to manufactured items, not raw materials.
- 90: This further specifies Other. This is a 'catch-all' category for paper articles not specifically listed elsewhere in the HS code.
- 10.00: This is the final breakdown, indicating Of paper pulp.
What this means for your kit: This HS code likely covers the paper strips used for quilling itself, if they are made primarily of paper pulp. It also could include any paper shapes or pre-cut designs within the kit.
Tax Implications:
- Basic Duty: 0.0% - No basic customs duty is applied.
- Additional Duty: 25.0% - A 25% additional duty is currently in effect.
- Post April 2, 2025: The additional duty will increase to 30%.
- Total Tax: 55.0% (This is the combined effect of the additional duty).
2. HS Code: 3505.10.00.92 – Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches: Dextrins and other modified starches Other: Other
- 35: This chapter covers Organic chemicals.
- 05: Specifically refers to Dextrins and starches.
- 10: This further specifies Dextrins and other modified starches.
- 00.92: This is the final breakdown, indicating Other.
What this means for your kit: This HS code likely covers the glue used in the quilling kit, as it's based on starch.
Tax Implications:
- Basic Duty: 0.7¢/kg - A duty of 0.7 US cents per kilogram is applied.
- Additional Duty: 7.5% - A 7.5% additional duty is currently in effect.
- Post April 2, 2025: The additional duty will increase to 30%.
- Total Tax: 0.7¢/kg + 37.5% (This is the combined effect of the basic duty and additional duty).
Important Considerations & Recommendations:
- Material Composition: Double-check the exact composition of all components. If the glue contains significant non-starch ingredients, a different HS code might be more appropriate.
- Single vs. Multiple HS Codes: You are correctly identifying multiple HS codes for the kit. This is good practice.
- Weight/Quantity: The 0.7¢/kg duty applies to the weight of the glue in kilograms. Accurate weight declaration is crucial.
- Valuation: Ensure the declared value of each component is accurate. Customs will assess duties based on this value.
- 2025.4.2 Tariff Changes: Be aware of the upcoming tariff changes on April 2, 2025. Factor this into your cost calculations.
- Certification: Depending on the destination country, you may need certifications for the glue (e.g., safety data sheets, non-toxicity reports). Check the import regulations of the specific country you are exporting to.
- Packaging: The packaging material itself might have a separate HS code if it's significant.
To help me refine this analysis further, could you tell me:
- What country are you importing to? (Import regulations vary significantly.)
- What is the approximate weight of the glue in the kit?
- Can you provide a detailed list of all components in the kit?
Disclaimer: I am an AI and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or import specialist for accurate and up-to-date regulations.