| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4303900000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 6207913020 | Doc | 43.6% | CN | US | 2025-05-12 |
| 3926907500 | Doc | 34.2% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items. Here's a detailed analysis, presented in a structured format to help you understand the classification and potential costs.
Understanding HS Codes: A Quick Primer
The Harmonized System (HS) Code is a globally standardized system of names and numbers used to classify traded products. It's crucial for customs declarations, determining tariffs, and ensuring proper import/export procedures. The first 6 digits are generally standardized, while the last digits can vary by country.
1. SLEEPING BAG – HS Code: 4303.90.00.00 – "Other articles of apparel, clothing accessories and other articles of furskin: Other"
- 43: Chapters of the HS Code – Textiles. This indicates the item falls within the broad category of textiles.
- 03: Within textiles, this specifies articles of fur skin.
- 90: Further specifies "Other" articles of fur skin.
- 00.00: This is the final classification, indicating a specific subcategory within "Other" fur skin articles.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 55.0%
Important Considerations:
- Material Verification: While classified under fur skin articles, confirm the actual material composition. If the sleeping bag is not made of fur skin, this HS code is incorrect. A misclassification can lead to penalties and delays.
- Fur Origin: The origin of the fur (if applicable) can affect tariff rates and potential trade restrictions.
- Documentation: Ensure you have proper documentation proving the material composition and origin of the sleeping bag.
2. Men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles – HS Code: 6207.91.30.20 – "Of cotton: Other Other (352)"
- 62: Chapters of the HS Code – Articles of apparel and clothing accessories, not knitted or crocheted.
- 07: Within apparel, this specifies men's/boys' undergarments, nightwear, etc.
- 91: Further specifies articles of cotton.
- 30: Indicates "Other" cotton articles.
- 20: A more specific subcategory within "Other" cotton articles.
Tax Implications:
- Basic Duty: 6.1%
- Additional Duty: 7.5% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 43.6%
Important Considerations:
- Material Composition: Verify the material is predominantly cotton. If other fibers are present in significant amounts, a different HS code may be more appropriate.
- Country of Origin: The country where the garment was manufactured is crucial for determining applicable trade agreements and tariff rates.
- Labeling Requirements: Ensure the garment meets all labeling requirements for the importing country (e.g., fiber content, country of origin).
3. Other articles of plastics and articles of other materials of headings 3901 to 3914 – HS Code: 3926.90.75.00 – "Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included"
- 39: Chapters of the HS Code – Plastics and articles thereof.
- 26: Within plastics, this specifies articles of plastics not elsewhere specified.
- 90: Further specifies "Other" plastic articles.
- 75: Indicates "Pneumatic mattresses and other inflatable articles".
- 00: A more specific subcategory within inflatable articles.
Tax Implications:
- Basic Duty: 4.2%
- Additional Duty: 0.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 34.2%
Important Considerations:
- Material Composition: Confirm the primary material is plastic. If other materials are used significantly, a different HS code may apply.
- Intended Use: The specific intended use of the inflatable article can sometimes affect classification.
- Safety Standards: Inflatable articles may be subject to safety standards and certification requirements in the importing country.
General Recommendations:
- Detailed Invoice: Ensure your commercial invoice provides a detailed description of each item, including material composition, intended use, and country of origin.
- HS Code Verification: It's highly recommended to consult with a customs broker or the customs authority in the importing country to confirm the accuracy of these HS codes.
- Tariff Updates: Tariff rates and regulations can change. Stay informed of any updates from the customs authority.
- Post April 2, 2025 Changes: Be prepared for the increased additional duties that will take effect after April 2, 2025.
Disclaimer: I am an AI assistant and this information is for general guidance only. It is not a substitute for professional customs advice. Always consult with a qualified customs broker or the customs authority in the importing country for accurate and up-to-date information.