HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
9605000000 | Doc | 38.1% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "SEWING SET" declaration. Based on the provided HS codes, it appears your sewing set may fall under two potential categories, depending on its composition and presentation. Here's a detailed analysis:
1. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials
- Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 3926: Other articles of plastics and articles of other materials. This heading is for miscellaneous plastic articles.
- 3926.90: Other. This subheading further specifies articles not covered elsewhere within 3926.
- 3926.90.99: Other. This is a residual subheading for items not specifically named.
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3926.90.99.89: Other. This is a very specific residual code, often used for a diverse range of plastic articles.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 42.8%
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Considerations: This code is likely applicable if the sewing set is primarily made of plastic, or contains a significant amount of plastic components. It's a broad category, so accurate material composition is crucial.
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2. HS Code: 9605.00.00.00 – Travel sets for personal toilet, sewing or shoe or clothes cleaning
- Chapter 96: Miscellaneous manufactured articles. This chapter covers a variety of finished goods not classified elsewhere.
- 9605: Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). This heading specifically covers pre-packaged sets designed for travel or personal care.
- 9605.00: Travel sets for personal toilet, sewing or shoe or clothes cleaning.
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9605.00.00: Travel sets for personal toilet, sewing or shoe or clothes cleaning.
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Tax Implications:
- Basic Duty: 8.1%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 38.1%
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Considerations: This code is more appropriate if the sewing set is presented as a complete, pre-packaged set intended for travel or personal use. The set should include multiple items (e.g., needles, thread, scissors, buttons) and be marketed as a convenient kit.
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Key Recommendations & Next Steps:
- Material Composition: Crucially, determine the primary material of the sewing set. If it's predominantly plastic, 3926.90.99.89 is likely the correct code. If it's a complete set with diverse materials, 9605.00.00.00 may be more accurate.
- Set Presentation: Is the sewing set sold as a pre-packaged kit, or as individual components? A complete kit favors 9605.00.00.00.
- Single Price vs. Component Price: If you are importing a set, the customs may require the single price of the set, not the sum of the component prices.
- Valuation: Ensure the declared value accurately reflects the transaction value.
- Post-April 2, 2025 Tariffs: Be aware of the increased additional tariffs coming into effect on April 2, 2025. Factor this into your cost calculations.
- Country of Origin: Confirm the country of origin for accurate tariff application.
- Certifications: Depending on the materials used (e.g., if it contains any restricted substances), you may need to provide specific certifications (e.g., RoHS, REACH).
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. It is essential to consult with a qualified customs broker or consultant to determine the correct HS code and ensure compliance with all applicable regulations.