HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7013993000 | Doc | 46.5% | CN | US | 2025-05-12 |
4419909100 | Doc | 40.7% | CN | US | 2025-05-12 |
Okay, here's a breakdown of the HS codes and tax implications for your declared items, "SMOKE INFUSER", based on the information provided. I'll aim to be clear, structured, and provide helpful advice.
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. They determine the import duties and taxes you'll need to pay. The first 6 digits are generally consistent worldwide, while the last digits can vary by country.
1. HS Code: 7013.99.30.00 – Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes
- 70: Glass and glassware. This chapter covers a wide range of glass products.
- 13: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). This narrows it down to specific types of glassware.
- 99: Other glassware. This indicates it doesn't fall into more specific categories within 7013.
- 30: Smokers' articles; perfume bottles fitted with ground glass stoppers. This is the most specific classification for your "SMOKE INFUSER" if it's primarily made of glass and used for smoking-related purposes (like a glass smoking pipe, or a glass component of a smoke infuser).
- 00: Further specification, often used for statistical purposes.
Tax Implications (7013.99.30.00):
- Basic Duty: 9.0%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 46.5%
Important Considerations for 7013.99.30.00:
- Material Composition: Crucially, if your "SMOKE INFUSER" contains significant components other than glass (e.g., metal, wood, plastic), this HS code might be incorrect. The HS code is based on the predominant material.
- Functionality: Is the primary function specifically for smoking? If it's more broadly a decorative item, a different code within Chapter 70 might be more appropriate.
- Certification: Depending on the destination country, glassware intended for food or beverage contact (even indirectly through smoking) may require specific safety certifications (e.g., FDA compliance in the US, LFGB in Europe).
2. HS Code: 4419.90.91.00 – Tableware and kitchenware, of wood
- 44: Wood and articles of wood; wood charcoal. This chapter covers products made from wood.
- 19: Tableware and kitchenware, of wood. This narrows it down to wooden items used for dining or cooking.
- 90: Other. This indicates it doesn't fall into more specific categories within 4419.
- 91: Other. Further specification of wooden tableware and kitchenware.
- 00: Further specification, often used for statistical purposes.
Tax Implications (4419.90.91.00):
- Basic Duty: 3.2%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 40.7%
Important Considerations for 4419.90.91.00:
- Wood Type: The type of wood used can sometimes affect the tariff rate. Certain hardwoods might have different rates than softwoods.
- Treatment: If the wood has been treated (e.g., painted, varnished, chemically preserved), this could influence the HS code.
- Single or Mixed Material: If the item is a combination of wood and other materials, the HS code will be determined by the predominant material.
Recommendations & Next Steps:
- Verify Material Composition: This is the most important step. Carefully review the materials used in your "SMOKE INFUSER". If it's not primarily glass or wood, you need to find the correct HS code.
- Confirm Functionality: What is the primary purpose of the item?
- Check Destination Country Regulations: Import regulations vary significantly. Research the specific requirements of the country you're importing into.
- Consider a Professional Valuation: If you're unsure about the correct HS code, it's highly recommended to consult with a customs broker or consultant. An incorrect HS code can lead to delays, penalties, and unexpected costs.
- Documentation: Ensure you have accurate invoices, packing lists, and any relevant certificates of origin or compliance.
- Single Invoice: If you are importing multiple items, make sure they are on a single invoice.
Disclaimer: I am an AI and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with a qualified customs professional for specific advice related to your import situation.