| 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 CUP based on the HS Code provided.
Here's a structured analysis:
1. HS Code Breakdown: 3924.10.20.00
- 39: Plastics and articles thereof. This indicates the general category – products made from plastics.
- 24: Plastics tableware, kitchenware, other household articles and hygienic or toilet articles. This narrows it down to specifically items for household use.
- 10: Tableware and kitchenware. Further specifies that the item is used for dining or cooking.
- 20: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. This is the most specific level, identifying the item as being one of these listed tableware/kitchenware 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 definitively classifies your plastic cup as a household item made of plastic, specifically categorized as tableware.
2. Tax Details
- Basic Tariff: 6.5% - This is the standard import duty applied to the item.
- Additional Tariff: 7.5% - An extra duty levied 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 combined effect of the current basic and additional tariffs).
3. Important Considerations & Recommendations
- Material Verification: Crucially, confirm the exact plastic composition of the cup. Different types of plastic could potentially fall under slightly different HS codes (though 3924.10.20.00 is the most likely).
- Unit Price: The unit price of the cup can influence the tax assessment. Be prepared to provide accurate pricing information.
- Certification: Depending on the destination country's regulations, you might need certifications related to food safety (e.g., FDA compliance if importing into the US, or relevant standards for the EU). Please check the import requirements of the specific country you are importing into.
- Country of Origin: You've indicated China (CN). Ensure you have the correct documentation to prove the origin of the goods to benefit from any applicable trade agreements or preferential tariff rates.
- Post-April 2025 Planning: Factor in the increased 30% additional tariff when planning imports after April 2025. This will significantly impact your landed cost.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or the customs authorities in the destination country for definitive classification and tax advice. They can provide tailored guidance based on your specific circumstances.