| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 9208100000 | Doc | 33.2% | CN | US | 2025-05-12 |
| 9208900040 | Doc | 42.8% | CN | US | 2025-05-12 |
| 9208900080 | Doc | 42.8% | CN | US | 2025-05-12 |
| 9505104020 | Doc | 30.0% | CN | US | 2025-05-12 |
HS Code Classification & Duty Analysis for "PLASTIC WHISTLE"
Based on the provided data, here's a breakdown of potential HS code classifications for "PLASTIC WHISTLE", along with duty information and key considerations. It's important to select the most accurate code to ensure correct duty assessment and smooth customs clearance.
Understanding HS Code Structure
Before diving into specifics, let's quickly review the HS code structure:
- First 2 Digits (Chapter): Broadly categorizes the product type.
- First 4 Digits (Heading): More specific classification within the chapter.
- First 6 Digits (Subheading): Further refines the classification.
- Last 2-4 Digits: Specific product code within the subheading.
1. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Other articles of plastics and articles of other materials. This is a broad category for plastic items not specifically covered elsewhere.
- Subheading 3926.90: Other.
- Code 3926.90.99.89: Other, Other. This is a very general "catch-all" code within plastics.
- Duty:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Duty: 42.8%
- Considerations: This code is suitable if the whistle is a simple plastic item without any musical function or specific design features. It's the broadest option and may attract higher scrutiny.
2. HS Code: 9208.10.00.00 – Music boxes, fairground organs, etc.
- Chapter 92: Musical instruments; parts and accessories of such instruments.
- Heading 9208: Music boxes, fairground organs, etc.
- Subheading 9208.10: Music boxes.
- Code 9208.10.00.00: Music boxes.
- Duty:
- Basic Duty: 3.2%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Duty: 33.2%
- Considerations: This code is only applicable if the whistle is specifically designed to produce musical tones and functions as a musical instrument.
3. HS Code: 9208.90.00.40 – Other Musical instruments
- Chapter 92: Musical instruments; parts and accessories of such instruments.
- Heading 9208: Music boxes, fairground organs, etc.
- Subheading 9208.90: Other musical instruments.
- Code 9208.90.00.40: Other Musical instruments.
- Duty:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Duty: 42.8%
- Considerations: This code is suitable if the whistle is a musical instrument but doesn't fall into the specific "music box" category.
4. HS Code: 9208.90.00.80 – Other Other
- Chapter 92: Musical instruments; parts and accessories of such instruments.
- Heading 9208: Music boxes, fairground organs, etc.
- Subheading 9208.90: Other musical instruments.
- Code 9208.90.00.80: Other Other.
- Duty:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Duty: 42.8%
- Considerations: This is a general code within musical instruments, suitable if the whistle is a musical instrument but doesn't fit into more specific categories.
5. HS Code: 9505.10.40.20 – Festive, carnival or other entertainment articles
- Chapter 95: Toys, games and sports equipment; parts and accessories thereof.
- Heading 9505: Festive, carnival or other entertainment articles.
- Subheading 9505.10: Articles for Christmas festivities.
- Code 9505.10.40.20: Of plastics Other.
- Duty:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Duty: 30.0%
- Considerations: This code is applicable if the whistle is specifically marketed as a festive or entertainment item (e.g., for Christmas, parties).
Recommendations & Key Checks:
- Material Composition: Confirm the exact plastic type used.
- Functionality: Is the whistle primarily a sound-making device or a musical instrument?
- Intended Use: How is the whistle marketed and sold? (e.g., toy, musical instrument, festive item)
- Single Invoice Value: The value of the invoice may affect the duty rate.
- Certification: Depending on the final HS code, you may need to provide certifications related to safety standards (e.g., for toys).
- Post April 2, 2025 Duty Changes: Be aware of the upcoming duty increases and factor them into your cost calculations.
Disclaimer: This information is for general guidance only. The final HS code determination rests with customs authorities. It is highly recommended to consult with a licensed customs broker or seek an official binding ruling from the relevant customs agency to ensure accurate classification and compliance.