Find HS Code and trade information for SMALL DRAWER

HS Code Classification & Tax Details for "SMALL DRAWER" – A Comprehensive Guide

Based on the provided information, here's a breakdown of the potential HS codes applicable to "SMALL DRAWER" and associated tax implications. Please note that the most accurate HS code depends on the drawer's material composition, function, and specific characteristics.

Understanding HS Codes:

The Harmonized System (HS) code is a globally standardized system of names and numbers used to classify traded products. It's a six-digit code, with the first two digits indicating the chapter, the next two the subheading, and the final two providing further specificity. Here's a general breakdown of the codes provided:

• Chapter 39: Plastics and articles thereof: Deals with products made of plastic.
• Chapter 73: Iron or steel articles: Covers products made of iron or steel.
• Chapter 83: Miscellaneous manufactured articles: Includes a wide range of products made of base metals.
• Chapter 96: Miscellaneous manufactured articles: Covers a diverse range of finished goods.

Detailed Code Analysis:

Here's a breakdown of each HS code provided, with explanations and considerations:

1. 3926.30.10.00 – Fittings for furniture, coachwork or the like: Handles and knobs (Plastics)

   • 39: Plastics and articles thereof (Chapter)
   • 26: Plastics molded or formed in shapes (Heading)
   • 30: Fittings for furniture, coachwork or the like (Subheading)
   • 10.00: Handles and knobs (Specific Code)
   • Tax: Base Duty: 6.5%, Additional Duty: 7.5%, Post April 2, 2025: Additional Duty 30%. Total Tax: 44.0%
   • Considerations: This code is suitable if the drawer primarily consists of plastic handles or knobs, and is used as a component for furniture.

2. 3926.90.99.89 – Other (Plastics)

   • 39: Plastics and articles thereof (Chapter)
   • 26: Plastics molded or formed in shapes (Heading)
   • 90: Other articles of plastics (Subheading)
   • 99.89: Other (Specific Code)
   • Tax: Base Duty: 5.3%, Additional Duty: 7.5%, Post April 2, 2025: Additional Duty 30%. Total Tax: 42.8%
   • Considerations: This is a broader "catch-all" code for plastic articles not specifically classified elsewhere. It's suitable if the drawer is made of plastic but doesn't fit the more specific categories.

3. 7323.99.90.80 – Table, kitchen or other household articles and parts thereof, of iron or steel (Iron or Steel)

   • 73: Iron or steel articles (Chapter)
   • 23: Table, kitchen or other household articles (Heading)
   • 99: Other (Subheading)
   • 90.80: Other (Specific Code)
   • Tax: Base Duty: 3.4%, Additional Duty: 25.0%, Post April 2, 2025: Additional Duty 30% (for steel/aluminum products). Total Tax: 83.4%
   • Considerations: This code applies if the drawer is primarily made of iron or steel. The high tax rate is due to the additional duty on steel/aluminum.

4. 8304.00.00.00 – Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment (Miscellaneous Manufactured Articles)

   • 83: Miscellaneous manufactured articles (Chapter)
   • 04: Desk-top filing or card-index cabinets (Heading)
   • 00.00.00: Other (Specific Code)
   • Tax: Base Duty: 3.9%, Additional Duty: 0.0%, Post April 2, 2025: Additional Duty 30%. Total Tax: 33.9%
   • Considerations: This code is suitable if the drawer is specifically designed for office use (e.g., filing cabinet style).

5. 9618.00.00.00 – Tailors' dummies and other mannequins; automatons and other animated displays used for shopwindow dressing (Miscellaneous Manufactured Articles)

   • 96: Miscellaneous manufactured articles (Chapter)
   • 18: Tailors' dummies and mannequins (Heading)
   • 00.00.00: Other (Specific Code)
   • Tax: Base Duty: 4.4%, Additional Duty: 7.5%, Post April 2, 2025: Additional Duty 30%. Total Tax: 41.9%
   • Considerations: This code is unlikely to be applicable unless the drawer is specifically designed as a mannequin or display item.

Recommendations & Next Steps:

1. Material Composition: Crucially, determine the primary material of the drawer (plastic, iron, steel, wood, etc.).
2. Function: What is the drawer primarily used for? (Office, household, furniture component, display?)
3. Detailed Description: Provide a more detailed description of the drawer's construction, dimensions, and features.
4. Certification: Depending on the material and intended use, you may need to provide certifications (e.g., RoHS for plastics, material safety data sheets).
5. Post-April 2, 2025 Tariffs: Be aware of the increased additional duties coming into effect on April 2, 2025.
6. Consult with a Customs Broker: For the most accurate classification and to ensure compliance, it's highly recommended to consult with a licensed customs broker in your importing country. They can review the product specifications and provide definitive guidance.

Disclaimer: This information is for general guidance only and does not constitute professional customs advice. HS code classification is complex and subject to interpretation by customs authorities.