| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3920200055 | Doc | 59.2% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: PP BOARD (falling under HS Code 3920.20.00.55).
Here's a structured explanation:
1. HS Code Breakdown (3920.20.00.55):
- 39: Plastics and articles thereof. This chapter broadly covers all types of plastics, both raw and manufactured into various products.
- 3920: Plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced. This narrows down the category to flat plastic products that aren't foam or have added reinforcement (like fiberglass).
- 3920.20: Of polymers of propylene. This specifically identifies the plastic material as polypropylene (PP).
- 3920.20.00: Further specifies the product.
- 3920.20.00.55: This is the most specific code, likely denoting a particular type or thickness of polypropylene sheets/boards. (The final digits often relate to specific product characteristics, but require detailed tariff information for precise interpretation).
2. Product Description & Classification Confirmation:
Based on the HS Code, your PP Board is classified as polypropylene sheets, plates, film, foil or strip that are not cellular (foam) and not reinforced. The description "Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of polymers of propylene Other" confirms this.
3. Tax Implications:
- Basic Duty: 4.2%
- Additional Tariff: 25.0% (currently)
- Post April 2, 2025 Additional Tariff: 30.0% (This is important to note for future shipments).
- Total Tax Rate: 59.2% (This is the combined effect of the basic duty and the additional tariff).
4. Important Considerations & Recommendations:
- Material Verification: Crucially, confirm that the PP board is purely polypropylene and doesn't contain any other significant plastic components or reinforcing materials. If it's a blend, or has a coating, the HS code might be incorrect.
- Lamination/Support: The description mentions "laminated, supported or similarly combined with other materials". If your PP board is laminated or has a supporting layer (e.g., a paper backing), this could affect the HS code. Provide details of any such combination.
- Single Price: Please double-check the declared unit price. Customs may scrutinize prices to ensure they are accurate and reflect fair market value.
- Certification: Depending on the end use of the PP board, you might need specific certifications (e.g., food-grade certification if it's for food packaging, or safety certifications for certain applications). Please clarify the intended use of the product to determine if any certifications are required.
- Country of Origin: You've indicated China (CN) as the country of origin. Ensure you have the necessary documentation to support this claim (e.g., a Certificate of Origin).
- Tariff Updates: Be aware that tariff rates can change. It's always best to check the latest tariff information before each shipment.
Disclaimer: I am an AI assistant and this information is for general guidance only. It is essential to consult with a qualified customs broker or import specialist for accurate and up-to-date advice tailored to your specific situation. They can review your product specifications and documentation to ensure correct classification and compliance with all applicable regulations.