HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4420908000 | Doc | 58.2% | CN | US | 2025-05-12 |
7325100080 | Doc | 55.0% | CN | US | 2025-05-12 |
3925900000 | Doc | 60.3% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "SOFA FOOT". Here's 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 6 digits are generally consistent worldwide, while the last digits can vary by country. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- National Code (Last digits): Country-specific refinement.
Analysis of Your Declared Items
Let's examine each item individually:
1. Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other
- HS Code: 4420.90.80.00
- 44: Chapter 4 – Wood and articles of wood; wood charcoal. This indicates the primary material is wood.
- 4420: Heading 4420 – Furniture of wood.
- 4420.90: Subheading 4420.90 – Other furniture.
- 4420.90.80.00: This is a more specific classification for "Other" wooden furniture not elsewhere specified. Since it's categorized as furniture, it's likely the sofa feet are substantial enough to be considered furniture components rather than just small parts.
- Tax Implications:
- Basic Duty: 3.2%
- Additional Duty: 25.0%
- Post-April 2, 2025 Additional Duty: 30.0%
- Total Tax: 58.2%
2. Other cast articles of iron or steel: Of nonmalleable cast iron Other
- HS Code: 7325.10.00.80
- 73: Chapter 73 – Articles of iron or steel. This indicates the primary material is iron or steel.
- 7325: Heading 7325 – Other cast articles of iron or steel.
- 7325.10: Subheading 7325.10 – Of non-malleable cast iron.
- 7325.10.00.80: This is a more specific classification for "Other" cast iron articles. This suggests the sofa feet are made of cast iron.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post-April 2, 2025 Additional Duty: 30.0%
- Total Tax: 55.0%
3. Builders' ware of plastics, not elsewhere specified or included: Other
- HS Code: 3925.90.00.00
- 39: Chapter 39 – Plastics and articles thereof. This indicates the primary material is plastic.
- 3925: Heading 3925 – Builders' ware of plastics.
- 3925.90: Subheading 3925.90 – Other builders' ware of plastics.
- 3925.90.00.00: This is a more specific classification for "Other" plastic builders' ware.
- Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 25.0%
- Post-April 2, 2025 Additional Duty: 30.0%
- Total Tax: 60.3%
Important Considerations & Recommendations:
- Material Verification: Crucially, double-check the actual material composition of your sofa feet. The HS code and tax rate are highly dependent on the primary material. If the feet are a composite (e.g., wood with metal inserts, plastic with wood veneer), the classification could change.
- Component vs. Finished Good: The classification of the sofa feet as furniture components (4420.90.80.00) versus individual parts could affect the tax rate.
- Single Declaration: If you are importing a mix of sofa feet made of different materials, you may need to declare them separately under the appropriate HS codes.
- Valuation: The declared value of the goods is also important for tax calculation. Ensure accurate valuation.
- 2025 Tariff Changes: Be aware of the additional tariff increases scheduled for April 2, 2025.
- Certifications: Depending on the final classification and destination country, you may need specific certifications (e.g., wood sourcing certifications, safety standards).
Disclaimer: I am an AI and this information is for general guidance only. It is essential to consult with a qualified customs broker or import/export specialist in your specific country for accurate classification and compliance advice. They can review your product specifications and provide tailored guidance.