| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 3926400090 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles Other | Doc | 35.3% | CN | US | 2025-05-12 |
| 9403993080 | Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Of reinforced or laminated plastics Other | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, here's a breakdown of the HS codes provided for your "PLASTIC ORNAMENTS" declaration, along with explanations, potential considerations, and advice.
Understanding the HS Codes
The Harmonized System (HS) code is a globally standardized system of names and numbers to classify traded products. It's crucial for determining tariffs, regulations, and statistical tracking. Let's break down each code you've received:
1. HS Code: 3926.40.00.90 – Statuettes and other ornamental articles
- 39: Plastics and articles thereof. This indicates the primary material is plastic.
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914. This narrows down the category to a more specific range of plastic articles.
- 40: Statuettes and other ornamental articles. This is the specific sub-category for your ornaments.
- 00: Further specification within the sub-category.
- 90: "Other" – This often means it doesn't fit into more specific classifications within 3926.40.00.
Tax Details:
- Basic Duty: 5.3%
- Additional Duty: 0.0% currently.
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 35.3% (currently) – This will increase to 65.3% after April 2, 2025.
Important Considerations for 3926.40.00.90:
- Material Composition: While classified under plastics, confirm the exact plastic type. Some specialized plastics might have different tariff rates.
- Functionality: Are these purely ornamental, or do they have a functional aspect (e.g., a pen holder ornament)? Functionality could shift the classification.
- Value: The declared value is critical. Customs may scrutinize values that seem unusually low.
2. HS Code: 9403.99.30.80 – Parts of furniture (specifically of reinforced or laminated plastics)
- 94: Furniture; bedding, mattresses, support cushions, similar stuffed furnishings; furniture, mechanical appliances, lighting fixtures, etc.
- 03: Other furniture and parts thereof. This indicates the item is a component of furniture.
- 99: Parts: Other. This narrows it down to furniture parts that aren't specifically listed elsewhere.
- 30: Of rubber or plastics. Specifies the material of the part.
- 80: Of reinforced or laminated plastics. This is a more specific classification within plastic parts.
Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 25.0% currently.
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 55.0% (currently) – This will increase to 85.0% after April 2, 2025.
Important Considerations for 9403.99.30.80:
- Definition of "Part": Ensure the item truly qualifies as a furniture part. If it's a complete item in itself, this code is incorrect.
- Reinforced/Laminated: Confirm the plastic is actually reinforced or laminated. This is a key characteristic of this code.
- End Use: What furniture is this part intended for? This can sometimes influence classification.
Recommendations & Next Steps:
- Double-Check Material Composition: For both codes, verify the exact materials used. Provide detailed material specifications to your customs broker.
- Review Functionality: Confirm whether the items are purely ornamental or have a functional aspect.
- Accurate Valuation: Ensure the declared value is accurate and reflects the true transaction value.
- Consider the April 2, 2025 Tariff Changes: Factor in the increased tariffs when planning your imports.
- Consult a Customs Broker: I highly recommend working with a licensed customs broker in China and your destination country. They can provide expert guidance and ensure compliance with all regulations.
- Provide Samples (If Requested): Customs may request samples to verify the material and construction of the items.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. Always consult with a qualified customs professional for specific advice related to your imports.