HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3924102000 | Doc | 44.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: PLASTIC BOWLS based on the HS Code provided.
Here's a detailed analysis:
1. HS Code Breakdown: 3924.10.20.00
- 39: Plastics and articles thereof. This indicates the general category of your product – items made from plastic.
- 24: Plastics tableware, kitchenware, other household articles and hygienic or toilet articles. This narrows it down to plastic items specifically used for the table, kitchen, or household.
- 10: Tableware and kitchenware. This further specifies that the items are for eating or cooking.
- 20: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. This is the most specific part, identifying the exact type of plastic items – in your case, bowls (and related items).
- 00: This is a further sub-division, often used for statistical purposes and doesn't significantly change the classification.
In essence, HS Code 3924.10.20.00 is specifically for plastic plates, cups, bowls, and similar tableware/kitchenware.
2. Tax Details:
- Basic Tariff: 6.5% - This is the standard import duty.
- Additional Tariff: 7.5% - An extra duty applied on top of the basic tariff.
- Additional Tariff (Post April 2025): 30% - Important! Starting April 2025, the additional tariff will increase to 30%.
- Total Tax: 44.0% (This is the current combined rate of 6.5% + 7.5%)
3. Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the exact plastic type used in the bowls. Different plastic compositions could lead to a different HS Code. For example, melamine plastic might have a different classification than polypropylene (PP) plastic.
- Single Unit Price: The declared value (single unit price) of the bowls is important. Very low values might raise customs scrutiny.
- Certification/Testing: Depending on the destination country's regulations, you might need to provide certifications related to food safety (e.g., FDA compliance for the US, LFGB for Germany). Please check the import requirements of the specific country you are importing into.
- Country of Origin: Ensure the declared country of origin (CN in your case) is accurate.
- Trade Agreements: Check if there are any trade agreements between China and the destination country that could reduce or eliminate tariffs.
- Post-April 2025 Planning: Be prepared for the tariff increase in April 2025. Factor this into your pricing and import strategy.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are complex and can change. It is always best to consult with a licensed customs broker or the customs authorities in the destination country for definitive classification and tax advice. They can review your specific product details and ensure compliance.