Find HS Code and trade information for SET SQUARE

Okay, let's break down the classification and tax implications for your declared item "SET SQUARE" based on the provided HS codes.

Analysis of HS Codes for "SET SQUARE"

You have received two potential HS code classifications. Here's a detailed look at each, along with considerations to help you determine the most accurate one:

1. HS Code: 3926.10.00.00 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies

• 39: Plastics and articles thereof. This chapter broadly covers items made of plastic.
• 26: Other articles of plastics and articles of other materials. This narrows it down to plastic articles not covered elsewhere in Chapter 39.
• 10: Office or school supplies. This specifically identifies the item as being used for office or educational purposes.

• 00.00: Further specification within the category.

  • Applicability: This HS code is suitable if your set square is primarily made of plastic, or a combination of materials within the 3901-3914 range (e.g., plastic with rubber feet). It's a good fit for standard plastic set squares used in schools or offices.
  • Tax Rate:
    • Basic Tariff: 5.3%
    • Additional Tariff: 0.0%
    • Additional Tariff (after April 2, 2025): 30%
    • Total Tax: 35.3%

2. HS Code: 4417.00.80.90 – Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other Other

• 44: Wood and articles of wood; wood charcoal. This chapter covers items made of wood.
• 17: Tools, tool bodies, tool handles, broom or brush bodies and handles. This narrows it down to wooden tools or parts of tools.
• 00: Further specification within the category.
• 80: Other.

• 90: Other.

  • Applicability: This HS code is appropriate if your set square is primarily made of wood. This would be relevant for traditional wooden set squares, or those with significant wooden components.
  • Tax Rate:
    • Basic Tariff: 5.1%
    • Additional Tariff: 25.0%
    • Additional Tariff (after April 2, 2025): 30%
    • Total Tax: 60.1%

Recommendation & Key Considerations

Based on the information provided, HS Code 3926.10.00.00 (Plastic Office/School Supplies) is likely the more accurate classification if your set square is made of plastic. However, the final determination depends on the material composition of the set square.

Here's what you should do to ensure correct classification:

1. Material Verification: Precisely identify the primary material(s) used in the set square. Is it predominantly plastic, wood, or a combination?
2. Component Breakdown: If it's a combination, what percentage of the set square is plastic vs. wood? The dominant material dictates the HS code.
3. Single Material: If the set square is made of a single material, the HS code is straightforward.
4. Certification (Potential): Depending on the specific type of plastic used, you may need to provide material safety data sheets (MSDS) or other certifications to confirm compliance with import regulations.
5. Price Check: Please double-check the declared unit price. Significant discrepancies can trigger customs scrutiny.

Important Note: The additional tariffs of 30% will be applied after April 2, 2025. Please factor this into your cost calculations if importing after this date.

Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for guidance only. It is always best to consult with a licensed customs broker or the relevant customs authority for a final determination.