| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "PLASTIC DESK COVER" declared under HS Code 3926.90.99.89.
Here's a structured explanation:
1. HS Code Breakdown (3926.90.99.89):
- 39: Plastics and articles thereof. This indicates the general category – products made of plastic.
- 26: Other articles of plastics and articles of other materials. This narrows it down to plastic articles that don't fit into more specific categories within Chapter 39.
- 90: Other. This further specifies that the item isn't covered by the more detailed subheadings within 3926.
- 99: Other. This is a 'catch-all' for items within 3926.90 that aren't specifically defined elsewhere.
- 89: Other. This is the most granular level, indicating a very general "other" plastic article. Because of this level of specificity, it's important to ensure this is the most accurate code.
2. Product Classification & Considerations:
- Why this code? Based on the description ("PLASTIC DESK COVER"), this code is likely assigned because it's a general plastic covering not specifically designed for a particular purpose (like medical use, packaging, etc.).
- Important Check: Is the desk cover made entirely of plastic? If it contains significant components of other materials (e.g., a metal frame, fabric backing), a different HS code might be more appropriate. The material composition is crucial.
- Functionality: Is it a simple protective cover, or does it have special features (e.g., anti-static, waterproof)? Special features could shift the classification.
3. Tax Implications (Based on provided data):
- Basic Duty: 5.3%
- Additional Duty: 7.5% (currently)
- Post-April 2, 2025 Additional Duty: 30% (This is a significant increase, so plan accordingly!)
- Total Tax: 42.8% (This is the combined effect of the basic and additional duties.)
4. Key Recommendations & Next Steps:
- Material Verification: Double-check the exact material composition of the desk cover. Provide a material safety data sheet (MSDS) if available.
- Single Invoice Value: Be aware of the single invoice value. High-value shipments may be subject to more scrutiny.
- Country of Origin: Confirm the country of origin is accurately declared as "CN" (China).
- Valuation: Ensure the declared value accurately reflects the transaction value.
- Post-April 2, 2025 Planning: Factor in the 30% additional duty when calculating your landed costs for shipments after April 2, 2025.
- Required Documents: Prepare all necessary import documents, including the commercial invoice, packing list, bill of lading, and any relevant certificates (e.g., certificate of origin).
- Importer of Record: Ensure you have a valid Importer of Record (IOR) number.
Disclaimer: I am an AI and this information is for general guidance only. HS code classification can be complex and is ultimately determined by customs authorities. It is always best to consult with a licensed customs broker or forwarder for definitive advice tailored to your specific situation.
Customer Reviews
The review of the tax implications was useful, but I wish there were more examples of similar products and their classifications. Still, it was a good start.
The HS code breakdown made it easy to understand why my plastic desk covers are classified under 3926.90.99.89. The images and tariff details were very clear.
The information about the post-April 2025 duty increase was really helpful. I didn’t know about the 30% additional duty, so this saved me from a big surprise.
Great breakdown of the HS Code 3926.90.99.89 for plastic desk covers. The detailed explanation of the 42.8% tariff rate was exactly what I needed for my export planning.