| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9503000090 | Doc | 30.0% | CN | US | 2025-05-12 |
| 4823901000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 9701990000 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared "PAPER TOYS" based on the provided HS codes. I'll provide a structured analysis to help you understand the details.
Overall Summary: You have three different HS code classifications applying to your goods, indicating a potentially diverse range of products within your "PAPER TOYS" category. Each has different tax rates, so accurate categorization is crucial.
1. Tricycles, Scooters, Pedal Cars & Dolls’ Carriages (HS Code: 9503.00.00.90)
- HS Code Breakdown:
- 95: Toys, games and sports requisites; gymnastic or athletic articles. This chapter covers a broad range of recreational items.
- 03: Tricycles, scooters, pedal cars and similar wheeled toys. This narrows down the category to specifically wheeled toys.
- 00.00.90: Other – This is a residual subheading, meaning it covers items within the wheeled toy category that don't fit into more specific classifications.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: Currently 0.0%, but will increase to 30% after April 2, 2025.
- Important Notes: This classification is for wheeled toys and dolls’ carriages. Ensure your products genuinely fall into this category. If they are primarily paper-based and don't have significant wheeled components, this code may not be appropriate.
2. Paper, Paperboard & Cellulose Wadding (HS Code: 4823.90.10.00)
- HS Code Breakdown:
- 48: Paper and paperboard; articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. This chapter covers a wide range of paper-based products.
- 23: Articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, cut to size or shape. This narrows down to pre-formed paper articles.
- 90.10.00: Other: Of paper pulp. This is a specific subheading for paper pulp-based articles.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: Currently 25.0%, increasing to 55.0% after April 2, 2025.
- Important Notes: This code applies to paper-based toys made primarily from paper pulp. If your toys contain significant amounts of other materials (plastic, wood, etc.), this code may not be correct. Please verify the material composition of these toys.
3. Paintings, Drawings & Pastels (HS Code: 9701.99.00.00)
- HS Code Breakdown:
- 97: Works of art, collectors’ pieces and antiques. This chapter covers artistic creations.
- 01: Paintings, drawings and pastels, executed entirely by hand. This narrows down to handmade artistic works.
- 99.00.00: Other: Other. This is a residual subheading for handmade artistic works not specifically classified elsewhere.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: Currently 7.5%, increasing to 37.5% after April 2, 2025.
- Important Notes: This code is for entirely handmade paintings, drawings, or pastels. If your toys are mass-produced or use printing techniques, this code is likely incorrect. Confirmation of the hand-made nature of these toys is crucial.
Recommendations & Next Steps:
- Material Verification: Carefully review the material composition of each type of "PAPER TOY." This is the most important step to ensure correct HS code classification.
- Production Method: Confirm whether the toys are entirely handmade or mass-produced.
- Single Declaration vs. Multiple Declarations: If you have a diverse range of products, consider declaring them separately under the most appropriate HS code for each type. This will help avoid potential issues with customs.
- Invoices & Documentation: Ensure your invoices clearly describe the materials and production methods of each product.
- April 2, 2025 Changes: Be aware of the upcoming changes in additional duties on April 2, 2025. Factor these changes into your pricing and import planning.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is always best to consult with a qualified customs broker or import specialist for specific advice tailored to your situation.