HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
9021310000 | Doc | 30.0% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "SILICONE BREAST FORM" declaration. Based on the information provided, you have two potential HS code classifications. Here's a detailed analysis to help you determine the most accurate one:
Understanding HS Codes – A Quick Primer
HS codes are standardized, internationally recognized codes used to classify traded products. The first two digits generally indicate the chapter, the first four digits the heading, and the first six digits the subheading. Let's look at each code you've received:
1. HS Code: 9021.31.00.00 – Orthopedic Appliances, etc.
- 90: Chapter 90 – Instruments and appliances which are used in surgery, dentistry, medical, veterinary, etc.
- 21: Heading 9021 – Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof.
- 31: Subheading 9021.31 – Other artificial parts of the body and parts and accessories thereof.
- 00: Further specification – Artificial joints and parts and accessories thereof.
Tax Implications (9021.31.00.00):
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 30.0%
This HS code is suitable if: Your silicone breast forms are considered medical devices used to compensate for a defect or disability (e.g., post-mastectomy prostheses). They would need to be demonstrably used for medical purposes.
2. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials
- 39: Chapter 39 – Plastics and articles thereof.
- 26: Heading 3926 – Articles of plastics and articles of other materials of headings 3901 to 3914.
- 90: Subheading 3926.90 – Other.
- 99: Further specification – Other.
- 89: Even further specification – Other.
Tax Implications (3926.90.99.89):
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 42.8%
This HS code is suitable if: Your silicone breast forms are primarily considered cosmetic items or are not specifically manufactured or marketed as medical devices. If they are simply for aesthetic purposes, this is the more appropriate classification.
Recommendations & Key Considerations:
- Material Composition: Crucially, confirm the exact material composition of the breast forms. Is it 100% silicone, or are there other components? This will help solidify the correct HS code.
- Intended Use & Marketing: How are these breast forms marketed? Are they sold as medical prostheses (requiring a prescription or medical professional involvement), or are they sold as cosmetic enhancers?
- Certification: If you classify under 9021.31.00.00, you may need to provide documentation proving they meet medical device standards (e.g., ISO 13485, CFDA approval if importing into China).
- Pricing: The declared value (single price) will impact the overall tax amount. Ensure accurate valuation.
- April 2, 2025 Tariff Changes: Be aware of the increased additional tariffs coming into effect. Factor this into your cost calculations.
To help me provide a more definitive answer, could you please clarify:
- Are these breast forms sold with a medical prescription or recommendation?
- What is the primary material composition?
- How are they marketed (e.g., "medical prosthesis," "cosmetic enhancer," etc.)?
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. It is always best to consult with a licensed customs broker or relevant authority for specific import regulations.