HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6506996000 | Doc | 63.5% | CN | US | 2025-05-12 |
9503000090 | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item "PLUSH HAT" based on the provided HS codes. Here's a detailed analysis, presented in a structured format:
HS Code Analysis for "PLUSH HAT"
You have two potential HS codes listed, let's examine each:
1. HS Code: 6506.99.60.00 – Other headgear
- Chapter 65: Textiles, textile articles, and articles of sets of textile fabrics. This chapter broadly covers items made from textile materials.
- 6506: Headgear, excluding knitted or crocheted headgear. This narrows it down to headwear that isn't knitted.
- 6506.9: Other headgear, not specified elsewhere. This indicates the hat doesn't fall into more specific categories like hats with brims, peaked hats, etc.
- 6506.99: Other headgear, whether or not lined or trimmed. This further specifies it's a hat that isn't specifically defined within the 6506.9 category.
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6506.99.60.00: Of other materials. This is where your "PLUSH HAT" likely falls, meaning it's made from materials other than specified textiles (like cotton, wool, etc.). This is a broad category, often used for synthetic or mixed-material hats.
- Tax Implications:
- Basic Duty: 8.5%
- Additional Duty: 25.0% (currently) / 30.0% (after April 2, 2025)
- Total Tax: 63.5% (currently) / 68.5% (after April 2, 2025)
- Tax Implications:
2. HS Code: 9503.00.00.90 – Toys, puzzles, and recreational models
- Chapter 95: Toys, games and sports equipment; gymnastic or athletic articles. This chapter covers items primarily intended for recreational use.
- 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.
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9503.00.00.90: Other. This is a catch-all category within toys.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0% (currently) / 30.0% (after April 2, 2025)
- Total Tax: 30.0% (after April 2, 2025)
- Tax Implications:
Which HS Code is Correct?
The correct HS code depends on the primary function and material of the "PLUSH HAT".
- If the hat is primarily a fashion accessory or head covering, HS Code 6506.99.60.00 is the more appropriate choice.
- If the hat is designed and marketed as a toy (e.g., a character hat for children's play), HS Code 9503.00.00.90 might be more suitable.
Important Considerations & Recommendations:
- Material Composition: Crucially, confirm the exact materials used in the hat's construction. This will help determine if 6506.99.60.00 is the correct classification.
- Intended Use: Is it sold as a fashion item or a toy? The marketing and sales context matter.
- Single Invoice Value: Be aware of the total value of the shipment. Higher values may trigger more scrutiny from customs.
- Certification: Depending on the materials used (especially if it's for children), you may need to provide safety certifications (e.g., for flammability, lead content, etc.). Please check the import regulations for your specific destination country.
- April 2, 2025 Tariff Changes: Be prepared for the additional duty to increase to 30% on both codes after this date.
- Customs Ruling: If you are unsure, consider obtaining a binding customs ruling from the customs authority in your destination country. This provides legal certainty regarding the correct classification.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or the customs authority in your destination country for accurate and up-to-date regulations.