HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4820900000 | Doc | 55.0% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
4202329900 | Doc | 72.6% | CN | US | 2025-05-12 |
4911911000 | Doc | 37.5% | CN | US | 2025-05-12 |
4911911500 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, focusing on "SKETCHBOOK" and related products. I'll provide a structured analysis to help you understand the classification and potential costs.
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first two digits generally indicate the chapter, the next two the subheading, and further digits provide more specific details. Here's a breakdown of what each section typically means:
- Chapter (First 2 digits): Broad category of goods (e.g., 48 = Paper and paperboard; articles thereof).
- Subheading (Next 2 digits): More specific grouping within the chapter.
- Further Digits: Detailed classification for specific products.
Analysis of Your Declared Items
Here's a breakdown of each HS code you provided:
1. HS Code: 4820.90.00.00 – Registers, account books, notebooks, etc., of paper or paperboard
- Chapter 48: Paper and paperboard; articles thereof.
- Subheading 4820: Registers, account books, notebooks, order books, receipt books, etc.
- Further Digits: "Other" – This likely covers sketchbooks that don't fall into more specific categories within 4820.
- Tax:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post-April 2, 2025: Additional Tariff: 30.0%
- Total Tax: 55.0%
- Notes: This is the most likely HS code for a standard paper-based sketchbook.
2. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials
- Chapter 39: Plastics and articles thereof.
- Subheading 3926: Other articles of plastics.
- Further Digits: "Other" – This is a very broad category, suggesting the item isn't specifically defined elsewhere.
- Tax:
- Basic Duty: 5.3%
- Additional Tariff: 7.5%
- Post-April 2, 2025: Additional Tariff: 30.0%
- Total Tax: 42.8%
- Notes: This code would apply if the sketchbook is made primarily of plastic or contains significant plastic components.
3. HS Code: 4202.32.99.00 – Articles of a kind normally carried in the pocket or in the handbag
- Chapter 42: Articles of leather; saddlery and harness; articles of plastics and articles of other materials of headings 3901 to 3914.
- Subheading 4202: Articles of a kind normally carried in the pocket or in the handbag.
- Further Digits: This code is for small, portable items.
- Tax:
- Basic Duty: 17.6%
- Additional Tariff: 25.0%
- Post-April 2, 2025: Additional Tariff: 30.0%
- Total Tax: 72.6%
- Notes: This code might apply to very small sketchbooks or sketchbook covers, especially if made of leather or textile materials.
4. & 5. HS Code: 4911.91.10.00 & 4911.91.15.00 – Other printed matter
- Chapter 49: Printed books, maps, and other printed matter.
- Subheading 4911: Other printed matter.
- Further Digits: These codes relate to printed pictures, designs, and photographs. The difference lies in the age of the print (over 20 years vs. not over 20 years) and whether it's suitable for producing articles of heading 4901.
- Tax:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Post-April 2, 2025: Additional Tariff: 30.0%
- Total Tax: 37.5%
- Notes: These codes would apply to printed sketchbook pages or designs, depending on their age and intended use.
Recommendations & Important Considerations:
- Material Composition: Crucially, determine the primary material of your sketchbooks. Is it paper, plastic, leather, or a combination? This will dictate the correct HS code.
- Detailed Description: Provide a very detailed description of the sketchbooks to customs. Include dimensions, binding type, number of pages, and any special features.
- Single or Multiple Codes: You may need to use multiple HS codes if your shipment contains different types of sketchbooks (e.g., paper-based and plastic-covered).
- Post-April 2, 2025 Tariff Changes: Be aware of the increased additional tariffs coming into effect on April 2, 2025.
- Valuation: Ensure accurate valuation of your goods. Customs will assess duties based on the declared value.
- Certifications: Depending on the materials used, you might need certifications (e.g., for leather or recycled content).
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. It is highly recommended to consult with a licensed customs broker or your local customs authority for accurate classification and compliance.