HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7323999080 | Doc | 83.4% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items. I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: HS codes are highly specific. While I can provide guidance based on the descriptions given, the final determination rests with customs officials. It's crucial to ensure the codes accurately reflect the exact composition and function of your goods.
1. Table, kitchen or other household articles and parts thereof, of iron or steel (HS Code: 7323.99.90.80)
- 73: Iron or steel articles. This broadly categorizes the item as being made of iron or steel.
- 23: Table, kitchen or other household articles. This narrows it down to household items.
- 99: Other. This indicates the item doesn't fit into more specific subcategories within household articles.
- 90: Other. Further specifies it's not covered by more detailed classifications.
- 80: Other. This is the final, most specific classification.
Tax Implications:
- Basic Duty: 3.4%
- Additional Duty (Currently): 25.0%
- Additional Duty (Post April 2, 2025): 30% (This applies to steel and aluminum products)
- Total Tax: 83.4%
Important Considerations:
- Material Verification: Confirm the exact composition of the item. Is it entirely iron or steel? Any other materials present could change the HS code.
- Coating/Plating: The code specifies "Not coated or plated with precious metal." If there is any coating (even non-precious metal), this code may be incorrect.
- Single Piece or Parts: If you are importing parts for assembly, the code might be different.
2. Other articles of plastics and articles of other materials of headings 3901 to 3914 (HS Code: 3926.90.99.89)
- 39: Plastics and articles thereof. This indicates the item is primarily made of plastic or a combination of materials including plastic.
- 26: Other articles of plastics. This narrows it down to plastic items that don't fit into more specific categories.
- 90: Other. This indicates the item doesn't fit into more specific subcategories within other plastic articles.
- 99: Other. Further specifies it's not covered by more detailed classifications.
- 89: Other. This is the final, most specific classification.
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty (Currently): 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 42.8%
Important Considerations:
- Material Composition: What percentage of the item is plastic? If other materials constitute a significant portion, a different HS code might be necessary.
- Functionality: What is the primary use of this item? This can help determine the correct classification.
3. Other articles of wood (HS Code: 4421.91.88.00)
- 44: Wood and articles of wood. This broadly categorizes the item as being made of wood.
- 21: Other articles of wood. This narrows it down to wood items that don't fit into more specific categories.
- 91: Of bamboo. This specifies the item is made of bamboo.
- 88: Canoe paddles. This is the final, most specific classification.
- 00: Other. Further specifies it's not covered by more detailed classifications.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty (Currently): 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 30.0%
Important Considerations:
- Wood Type Verification: Confirm the item is entirely bamboo. If other wood types are used, the HS code will change.
- Treatment/Finishing: Any chemical treatments or finishes applied to the wood could affect the classification.
Recommendations:
- Detailed Product Specifications: Have complete specifications for each item, including materials, dimensions, weight, and intended use.
- Supplier Documentation: Request detailed packing lists and invoices from your supplier.
- Customs Consultation (Highly Recommended): Consider consulting with a licensed customs broker in China. They can provide expert guidance and help you avoid potential issues during import.
- Post-April 2, 2025 Duty Changes: Be prepared for the potential increase in additional duties on April 2, 2025. Factor this into your cost calculations.
- Certifications: Depending on the item and its intended use, you may need specific certifications (e.g., safety standards, phytosanitary certificates for wood). Check the import requirements for your destination country.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. Always consult with qualified professionals for accurate and up-to-date advice.