HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7323930080 | Doc | 57.0% | CN | US | 2025-05-12 |
9617001000 | Doc | 37.2% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared items, "STAINLESS STEEL WATER CUP," based on the provided HS codes. I'll present this in a structured format for clarity.
Analysis of Declared Items: Stainless Steel Water Cup
You have two HS codes associated with your declaration, which suggests the item could fall under either category depending on its specific characteristics. Here's a detailed look:
1. HS Code: 7323.93.00.80 – Table, Kitchen or Household Articles of Iron or Steel
- Chapter 73: Iron or steel articles. This broadly covers a wide range of products made from iron or steel.
- 7323: Table, kitchen or other household articles and parts thereof, of iron or steel. This narrows it down to items commonly used in the kitchen or household.
- 7323.9: Other articles. This indicates the item isn't specifically listed in the more detailed subheadings within 7323.
- 7323.93: Of stainless steel. This specifically identifies the item as being made of stainless steel.
- 7323.93.00.80: Further specification within stainless steel household articles.
Tax Implications (7323.93.00.80):
- Basic Duty: 2.0%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: An additional duty of 30% may apply to steel and aluminum products.
- Total Tax: 57.0% (This likely includes VAT and other applicable taxes beyond just the basic and additional duties. The exact amount will depend on the final assessed value and any applicable trade agreements.)
Important Considerations for 7323.93.00.80:
- Material Composition: Ensure the water cup is entirely stainless steel. If other materials are present (e.g., plastic lid, silicone base), this HS code may not be accurate.
- Functionality: This code is best suited for water cups primarily considered household items.
2. HS Code: 9617.00.10.00 – Vacuum Flasks and Other Vacuum Vessels
- Chapter 96: Miscellaneous manufactured articles. This chapter covers a diverse range of products that don't fit neatly into other categories.
- 9617: Vacuum flasks and other vacuum vessels; parts thereof other than glass inners. This specifically targets insulated containers.
- 9617.00: Complete vessels.
- 9617.00.10.00: Vessels having a capacity not exceeding 1 liter. This further defines the size of the vessel.
Tax Implications (9617.00.10.00):
- Basic Duty: 7.2%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: An additional duty of 30% may apply.
- Total Tax: 37.2% (Again, this likely includes VAT and other taxes.)
Important Considerations for 9617.00.10.00:
- Insulation: This code is only appropriate if the water cup is a vacuum flask – meaning it has double-walled insulation to maintain temperature.
- Capacity: The capacity must be 1 liter or less.
- Material: While stainless steel is common, confirm the entire vessel qualifies under this code.
Recommendation & Next Steps:
Based on your product description ("STAINLESS STEEL WATER CUP"), both HS codes are potentially applicable.
- Determine if the cup is vacuum insulated. If it is, 9617.00.10.00 is the more accurate choice. If it's a standard stainless steel cup without vacuum insulation, 7323.93.00.80 is likely better.
- Verify Material Composition: Double-check the exact materials used in the cup's construction.
- Confirm Capacity: Ensure the capacity is accurately stated.
- Consider Certification: Depending on the intended use of the water cup (e.g., food contact), you may need certifications like LFGB or FDA.
- Single Declaration: You should only declare under one HS code. Choosing the most accurate code is crucial for avoiding delays and penalties.
- Value Declaration: Ensure the declared value is accurate and reflects the true transaction value.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. It is always best to consult with a licensed customs broker or the relevant customs authority for specific advice tailored to your situation.