Found 2 matching results
(CN → US)
HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3923500000 | Doc | 60.3% | CN | US | 2025-05-12 |
8477590100 | Doc | 58.1% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "PLASTIC LOTION PUMP". Here's a detailed analysis, presented in a structured format:
HS Code Analysis & Customs Information
You have two HS codes associated with your declaration. Let's examine each one:
1. HS Code: 3923.50.00.00 – Stoppers, Lids, Caps and Other Closures of Plastics
- Chapter 39: This chapter covers "Plastics and articles thereof." It broadly includes items made from various types of plastics.
- 3923: Specifically focuses on "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics." This means items designed to contain, protect, or seal goods, made from plastic.
- 3923.50: Further narrows down to "Stoppers, lids, caps and other closures, of plastics." This is the specific category for items like lotion pump closures.
- 3923.50.00.00: This is the most detailed level, indicating all other stoppers, lids, caps and closures of plastics.
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 60.3%
Important Considerations:
- Material Composition: Ensure the lotion pumps are entirely made of plastic. If other materials (e.g., metal springs) are present, this HS code may not be accurate.
- Functionality: This code is best suited for closures primarily designed for sealing or dispensing.
- Single vs. Multiple Components: If the pump is supplied as a complete unit with multiple parts, this code generally applies.
2. HS Code: 8477.59.01.00 – Other machinery for molding or otherwise forming
- Chapter 84: This chapter covers "Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof."
- 8477: Specifically focuses on "Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof."
- 8477.59: Further narrows down to "Other machinery for molding or otherwise forming." This is for machinery used to create plastic products.
- 8477.59.01.00: This is the most detailed level, indicating other machinery for molding or otherwise forming.
Tax Implications:
- Basic Duty: 3.1%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 58.1%
Important Considerations:
- Machinery Function: This code is for the machines that make the lotion pumps, not the pumps themselves.
- Automation: The level of automation in the machinery can sometimes affect classification.
- Parts vs. Complete Machine: If you are importing parts for this machinery, a different HS code may be more appropriate.
Recommendations & Next Steps
- Verify Material Composition: Double-check the materials used in the lotion pumps. If any non-plastic components are present, consult a customs broker to determine the correct HS code.
- Confirm Functionality: Ensure the HS code accurately reflects the primary function of the item.
- Declare Accurate Value: The declared value (DDU/CIF) is crucial for tax calculation.
- Consider Certification: Depending on the end-use of the lotion pumps (e.g., cosmetics packaging), you may need specific certifications (e.g., FDA compliance).
- Post-April 2, 2025 Changes: Be aware of the increased additional duty rates coming into effect on April 2, 2025. Plan your imports accordingly.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is highly recommended to consult with a licensed customs broker or relevant authority for accurate classification and compliance.