| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 6805200000 | Doc | 55.0% | CN | US | 2025-05-12 |
RABBIT EAR SANDPAPER - HS Code Classification & Import Considerations
Based on the provided information, your “RABBIT EAR SANDPAPER” is classified under HS Code 6805.20.00.00. Here's a detailed breakdown to help you understand this classification and its implications:
1. HS Code Structure & Meaning:
- 68: Abrasives, abrasive stones, whetstones, cut stones, grinding wheels and the like; abrasive powders or grains, whether or not bound in wheels, etc. (This chapter covers all types of abrasive products.)
- 05: Abrasive powders or grains, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. (This subheading specifically focuses on abrasive powders/grains mounted on a base material.)
- 20: On a base of paper or paperboard only. (This further specifies that your sandpaper uses only paper or paperboard as its backing material.)
- 00: This is the final digit, indicating no further sub-categorization within this specific group.
In essence, this HS Code identifies your product as abrasive powder or grains adhered to a paper or paperboard backing – which accurately describes sandpaper.
2. Tax Implications (Importing into your specified country - CN):
- Basic Duty: 0.0% - Currently, there is no basic import duty applied to this product.
- Additional Duty (Safeguard Duty/Countervailing Duty/Anti-dumping Duty): 25.0% - A 25% additional duty is currently in effect.
- Post April 2025 Additional Duty: 30.0% - Please be aware that the additional duty will increase to 30% after April 2025.
- Total Tax: 55.0% - This is the combined effect of the basic duty and the additional duty.
3. Important Considerations & Recommendations:
- Material Composition: Crucially, confirm the exact composition of the abrasive grains. Different abrasive materials (e.g., aluminum oxide, silicon carbide, garnet) could potentially affect the classification, although it's less likely given the provided HS Code.
- Backing Material: Double-check that the backing is exclusively paper or paperboard. If any other materials are used (e.g., cloth, plastic), the HS Code may need to be revised.
- Single Price: The declared value (single price) of the goods is important for tax calculation. Ensure accurate declaration to avoid potential issues with customs.
- Certification: Depending on the intended use of the sandpaper, you may need to provide specific certifications (e.g., safety certificates, quality standards). Please check with the relevant Chinese import authorities to determine if any certifications are required for your specific product.
- Trade Agreements: Investigate if any trade agreements between China and the country of origin apply to your product. These agreements could potentially reduce or eliminate import duties.
- Customs Valuation: Be prepared to provide documentation supporting the declared value of the goods (e.g., invoices, purchase contracts).
Disclaimer: This information is for general guidance only and should not be considered definitive legal advice. Import regulations are subject to change. It is highly recommended to consult with a licensed customs broker or import specialist in China for accurate and up-to-date information specific to your import transaction.