| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4205008000 | Doc | 55.0% | CN | US | 2025-05-12 |
RAIN COVER - HS Code Classification & Import Considerations (Based on HS Code 4205.00.80.00)
This document details the classification and import considerations for "RAIN COVER" based on the provided HS Code 4205.00.80.00. This analysis aims to provide a clear understanding of applicable tariffs and potential requirements for customs clearance.
1. HS Code Breakdown & Meaning:
The HS Code 4205.00.80.00 identifies the product within the Harmonized System (HS) nomenclature. Let's break it down:
- 42: Articles of leather or of composition leather, not further worked than cut as shapes, including saddlery and harness for animals. This chapter broadly covers products made of leather or imitation leather.
- 05: Other articles of leather or of composition leather. This narrows down the category to items other than those specifically mentioned in earlier subheadings (like saddlery).
- 00: Other. This indicates that the item doesn't fall into more specific categories within 4205. It's a 'catch-all' for other leather articles.
- 80: Other. Further specifies the item within the "Other" category.
- 00: This final digit provides the most granular classification.
In essence, HS Code 4205.00.80.00 is assigned to "Other articles of leather or of composition leather, not further worked than cut as shapes, including saddlery and harness for animals, other". This suggests the rain cover is made of leather or a leather-like material and isn't a highly processed item (e.g., not a finished bag with complex features).
2. Tax Implications (Based on Provided Data):
- Basic Duty: 0.0% - Currently, there is no basic import duty applicable to this product.
- Additional Duty: 25.0% - A 25% additional duty is currently in effect.
- Post-April 2025 Additional Duty: 30.0% - Effective after April 2025, the additional duty will increase to 30%.
- Total Tax: 55.0% - This represents the combined effect of the basic duty and additional duty. (0% + 25% or 30% depending on import date).
Important Note: Tax rates are subject to change based on trade agreements and government policies. Always verify the latest rates with customs authorities before importing.
3. Key Considerations & Potential Requirements:
- Material Composition: The classification hinges on the actual material. If the rain cover is primarily made of textiles with only a small leather component, a different HS Code might be more appropriate (e.g., within Chapter 61 or 62). Please verify the material composition to ensure accurate classification.
- Single Price: The declared value (single price) of the rain cover will directly impact the total tax payable. Ensure accurate valuation.
- Country of Origin: The country of origin is crucial for determining applicable trade agreements and potential preferential tariff rates.
- Certifications: Depending on the intended use and destination market, certain certifications might be required (e.g., REACH compliance for materials, safety standards). Please check the import regulations of the destination country.
- Import License: Determine if an import license is required for leather goods in the destination country.
- Commercial Invoice & Packing List: Ensure a detailed commercial invoice and packing list are prepared, accurately describing the goods, quantity, value, and material composition.
4. Recommendation:
To ensure accurate classification and smooth customs clearance, it is strongly recommended to:
- Consult with a Licensed Customs Broker: A broker can provide expert guidance on HS Code classification, tariff rates, and import requirements specific to your destination country.
- Provide Detailed Product Specifications: Share detailed information about the rain cover's material composition, dimensions, and intended use with the customs broker.
- Verify Latest Regulations: Confirm the most up-to-date import regulations and tariff rates with the customs authorities in the destination country.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Regulations are subject to change, and it is your responsibility to ensure compliance with all applicable laws and regulations.