| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9505904000 | Doc | 30.0% | CN | US | 2025-05-12 |
| 3825900100 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "PARTY FAVOURS SET" declaration. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first two digits generally indicate the chapter, the next two the subheading, and further digits provide more specific details.
1. 9505.90.40.00 – Festive, Carnival or Entertainment Articles
- 95: Chapter 95 – Toys, Games and Sports Equipment; Miscellaneous Recreational, Sport, and Optical Articles. This broadly covers items for entertainment and leisure.
- 05: Subheading 9505 – Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. This narrows it down to specifically festive items.
- 90: Further specifies "Other" articles within this category.
- 40.00: Even more specific – Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.
Tax Implications:
- Basic Tariff: 0.0%
- Additional Tariff: 0.0%
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 30.0% (This is due to the additional tariff increase coming into effect after April 2, 2025).
Important Note: This HS code seems most appropriate for the party favors themselves – things like confetti, noisemakers, small toys, etc.
2. 4819.50.00.00 – Packing Containers of Paper/Paperboard
- 48: Chapter 48 – Paper and Paperboard; Articles of Paper Pulp, Paperboard, Cellulose Wadding or Webs of Cellulose Fibers. This covers products made from paper.
- 19: Subheading 4819 – Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers.
- 50: Further specifies "Other packing containers, including record sleeves".
Tax Implications:
- Tax Information: Failed to retrieve tax information.
- Total Tax: Error.
Important Note: This HS code is for the packaging of your party favors – the boxes, bags, or containers they come in. The "Error" status means we need to investigate the tax rate for this specific packaging type. Please provide more details about the packaging material (e.g., corrugated cardboard, plastic-coated paper) and its intended use to help determine the correct tax rate.
3. 3825.90.01.00 – Residual Products of Chemical Industries/Waste
- 38: Chapter 38 – Miscellaneous Chemical Products. This is a broad category for various chemical products.
- 25: Subheading 3825 – Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter.
- 90: Further specifies "Other".
Tax Implications:
- Basic Tariff: 0.0%
- Additional Tariff: 25.0%
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 55.0%
Important Note: This HS code is highly unlikely to be correct for party favors. It's generally used for chemical waste or by-products. It's crucial to verify why this code was assigned. There may be an error in the initial classification. Unless your party favors are made of chemical waste (which is very unlikely), this code should be reconsidered.
Recommendations & Next Steps:
- Packaging (HS Code 4819.50.00.00): Provide detailed information about the packaging material. This is essential to determine the correct tax rate.
- Chemical Waste (HS Code 3825.90.01.00): Double-check this classification. It's almost certainly incorrect for standard party favors. Provide a detailed description of the materials used in the party favors to ensure the correct HS code is applied.
- Material Composition: For all items, have a clear understanding of the materials used (paper, plastic, metal, etc.). This is critical for accurate HS code assignment.
- Certification: Depending on the materials used (especially plastics), you may need to provide certifications related to safety standards or material composition.
- Single Invoice: Ensure your invoice clearly lists all items and their quantities.
- Post-April 2, 2025 Tariffs: Be aware of the tariff increases coming into effect after April 2, 2025, and factor them into your cost calculations.
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 accurate and up-to-date information specific to your situation.