HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8708950000 | Doc | Error | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the classification and potential import considerations for your "PLASTIC STEERING WHEEL" based on the HS codes provided.
HS Code Analysis & Import Guidance for Plastic Steering Wheels
You've received two potential HS code classifications. Here's a detailed look at each, along with what it means for your import process:
1. 8708.95.00.00 – Parts and accessories of motor vehicles; bodies, trailers and semi-trailers; parts and accessories therefor.
- 87: Chapter 87 – Vehicles and associated parts. This immediately indicates the item is related to the automotive industry.
- 08: Specifically, this covers Parts and accessories of motor vehicles.
- 95: "Other parts and accessories" – This is a broad category, meaning it doesn't fall into more specific subcategories like brakes, lights, etc.
-
00.00: Further specifies "Steering wheels, steering columns and the like."
- Implications: This HS code is the most likely classification if the steering wheel is intended for use in a motor vehicle (e.g., as original equipment or a direct replacement part). It suggests the item is designed and manufactured specifically for automotive applications.
- Tax: The tax information retrieval failed, so you'll need to independently verify the current tax rate with your customs broker or the relevant customs authority.
2. 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914.
- 39: Chapter 39 – Plastics and articles thereof. This indicates the item is primarily made of plastic.
- 26: Specifically, this covers "Other articles of plastics".
- 90: Further specifies "Other".
-
99.89: Even more specific, indicating "Other Other". This is a very broad "catch-all" category within plastics.
- Implications: This HS code is more appropriate if the steering wheel is not specifically designed for automotive use. For example, if it's a plastic steering wheel used in a simulator, a boat, or as a decorative item, this code might be more suitable.
- Tax: Currently shows a combined tax rate of 42.8% (5.3% base tariff + 7.5% additional tariff, increasing to 30% additional tariff after April 2, 2025).
Key Considerations & Recommendations:
- Material Composition: Crucially, confirm the exact material composition of the steering wheel. Is it 100% plastic, or does it contain metal components (e.g., for the steering column attachment)? The presence of significant metal content could influence the HS code.
- Intended Use: The primary intended use is the most important factor. Is it for a motor vehicle, or something else?
- Attachment/Compatibility: If intended for a motor vehicle, does it have specific attachment points or compatibility features designed for a particular vehicle model?
- Single Invoice: If you are importing multiple items, ensure the invoice clearly details each item's description and HS code.
- Certification: Depending on the intended use and destination country, you may need certifications (e.g., safety standards for automotive parts). Check with your importer or customs broker to determine if any certifications are required.
- Valuation: Ensure the declared value (single price) is accurate and reflects the true transaction value. Customs authorities may scrutinize valuations.
- Tax Verification: Independently verify the current tax rates for both HS codes with your customs broker or the relevant customs authority. Tax rates can change.
- Consult a Broker: I strongly recommend consulting with a qualified customs broker in your destination country. They can provide definitive guidance on the correct HS code classification and ensure compliance with all import regulations.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult with a qualified customs broker for specific import requirements.