| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8536610000 | Doc | 57.7% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "SMART PLUG" based on the HS Code provided.
Here's a detailed analysis:
1. HS Code: 8536.61.00.00 – What does this mean?
- 85: This chapter covers "Electrical machinery and equipment". Essentially, anything dealing with electricity falls under this broad category.
- 36: Within that chapter, this heading specifically covers "Switchgear, fuses, and other electrical apparatus for switching or protecting electrical circuits". This is where your smart plug starts to fit.
- 61: This subheading narrows it down to "Lamp-holders, plugs and sockets". This is the most specific part of the code and indicates this is where your smart plug is classified.
- 00.00: This final part signifies a further specification within the subheading, often indicating no further sub-categorization is needed.
In essence, 8536.61.00.00 is the internationally recognized code for electrical plugs and sockets, including smart plugs.
2. Product Classification – Why this code?
Your "SMART PLUG" is classified under this code because it functions as an electrical connector (socket) and likely includes switching capabilities (turning devices on/off remotely). The "smart" functionality doesn't change the fundamental nature of the product as an electrical connector.
3. Tax Implications (as provided):
- Basic Duty: 2.7% – This is a standard import duty applied to the value of the goods.
- Additional Duty: 25.0% – This is an extra duty levied on top of the basic duty.
- Additional Duty (Post April 2, 2025): 30.0% – Important! The additional duty increases to 30% after April 2, 2025.
- Total Tax: 57.7% – This is the combined effect of the basic and additional duties.
4. Important Considerations & Recommendations:
- Material Composition: The tax rate can sometimes be affected by the materials used in the smart plug (e.g., plastic type, metal content). Please double-check the material composition against any specific regulations.
- Declared Value: The declared value of your smart plugs is crucial. Ensure it accurately reflects the transaction value. Under-declaration can lead to penalties.
- Certification: Depending on the destination country, smart plugs may require specific safety certifications (e.g., CE, UL, FCC). Please verify the required certifications for your import country before shipping. This is very important to avoid delays or rejection at customs.
- Functionality Details: While classified as a plug, if your smart plug has advanced features (e.g., energy monitoring, data transmission), it's worth confirming with a customs broker that this classification remains accurate.
- Post-April 2, 2025 Timing: Be mindful of the date change for the additional duty. If your goods will arrive after April 2, 2025, factor in the higher 30% rate.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and can change. I strongly recommend consulting with a licensed customs broker in your destination country for definitive advice tailored to your specific situation. They can provide accurate classification, duty calculations, and ensure compliance with all applicable regulations.