HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
9603908050 | Doc | 65.3% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "SILICONE TOILET BRUSH" declaration. You've received two potential HS code classifications, and it's important to choose the most accurate one to avoid issues with customs.
Here's a detailed analysis:
1. HS Code: 3926.90.99.89 – "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other"
- 39: Plastics and articles thereof. This chapter covers a very broad range of plastic products.
- 26: Other articles of plastics and articles of other materials. This narrows it down to plastic items not specifically covered elsewhere in Chapter 39.
- 90: Other. This is a further sub-division, indicating it doesn't fit into more specific categories within 3926.
- 99: Other. This is a very general "catch-all" for items not elsewhere specified.
- 89: Other. Again, a very broad category.
Tax Implications (3926.90.99.89):
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 42.8%
2. HS Code: 9603.90.80.50 – "Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Other: Other Other"
- 96: Miscellaneous manufactured articles. This chapter covers a wide variety of finished goods.
- 03: Brooms, brushes, etc. This specifically targets cleaning implements.
- 90: Other. Again, a sub-division for items not specifically listed within 9603.
- 80: Other. Further sub-division.
- 50: Other. A very general category.
Tax Implications (9603.90.80.50):
- Basic Duty: 2.8%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30% (with a potential 25% additional duty if the product is made of steel or aluminum).
- Total Tax: 65.3% (potentially higher if steel/aluminum is used).
Which HS Code is More Accurate?
Based on the product description ("SILICONE TOILET BRUSH"), HS Code 9603.90.80.50 is likely the more accurate classification. It specifically addresses brushes used for cleaning. While the brush may contain plastic components, its primary function and classification fall under cleaning implements.
Important Considerations & Recommendations:
- Material Composition: Crucially, confirm the exact material composition of the brush. If the brush head is entirely silicone (a type of plastic), and the handle is also plastic, 3926.90.99.89 might be defensible. However, if it's a brush designed for cleaning even with plastic components, 9603.90.80.50 is better.
- Handle Material: If the handle is metal (steel or aluminum), the 25% additional duty under 9603.90.80.50 will apply, increasing the total tax significantly.
- Single Piece vs. Assembly: Is the silicone brush head molded directly onto the handle, or is it a separate piece attached? This can influence classification.
- Customs Ruling: For absolute certainty, consider applying for a binding customs ruling. This provides official confirmation of the correct HS code.
- Invoice Details: Ensure your commercial invoice clearly states the material composition, weight, and a detailed description of the brush.
- 2025 Tariff Changes: Be aware of the additional tariff increases coming into effect on April 2, 2025. Factor this into your cost calculations.
To help me refine the classification further, could you please tell me:
- What is the material of the brush handle?
- Is the brush head molded directly onto the handle, or is it a separate piece?
- What is the single piece weight of the brush?
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should consult with a qualified customs broker or import specialist for specific advice tailored to your situation.