| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8205600000 | Doc | 57.9% | CN | US | 2025-05-12 |
| 8539293050 | Doc | 37.5% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "STANDARD TORCHES". I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: HS code classification is complex and ultimately determined by customs officials. This analysis is based on the information provided and should be used as a guide. It's crucial to verify this with your customs broker or local customs authority.
1. HS Code: 8205.60.00.00 – Blow Torches and Similar Self-Contained Torches, and Parts Thereof
- Chapter 82: Hand tools, pneumatic, hydraulic or with self-contained non-electric motors.
- 8205: Hand tools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like.
- 8205.60: Blow torches and similar self-contained torches, and parts thereof.
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8205.60.00.00: This is the specific code for blow torches and their parts.
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Tax Implications:
- Basic Duty: 2.9%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 57.9%
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Key Considerations:
- Ensure the torches are truly "self-contained." If they require an external power source, a different HS code might be more appropriate.
- Material: The material composition of the torch (e.g., steel, aluminum) could influence the applicable duty rate.
- Certification: Depending on the destination country, safety certifications (e.g., CE, UL) might be required.
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2. HS Code: 8539.29.30.50 – Other Filament Lamps, Excluding Ultraviolet or Infrared Lamps; Designed for a Voltage Not Exceeding 100 V; Designed for a Voltage of 12 V or More but Not Exceeding 14 V
- Chapter 85: Electrical machinery and equipment.
- 8539: Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof.
- 8539.29: Other filament lamps, excluding ultraviolet or infrared lamps.
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8539.29.30.50: Specifically for lamps designed for a voltage of 12V-14V.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 37.5%
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Key Considerations:
- Voltage: Confirm the voltage of the lamps is accurately stated. Incorrect voltage classification can lead to issues.
- LED vs. Filament: Ensure the lamps are correctly classified as filament lamps. LED lamps have different codes.
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3. HS Code: 3926.90.99.89 – Other Articles of Plastics and Articles of Other Materials of Headings 3901 to 3914; Other; Other
- Chapter 39: Plastics and articles thereof.
- 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914.
- 3926.90: Other.
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3926.90.99.89: A very broad "residual" code for other plastic articles.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 42.8%
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Key Considerations:
- Material Composition: Because this is a broad code, customs may scrutinize the material composition. If the article contains significant amounts of materials other than plastic, a different HS code might be more appropriate.
- Function: The primary function of the article is important for classification.
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4. HS Code: 7326.90.86.88 – Other Articles of Iron or Steel; Other; Other; Other; Other
- Chapter 73: Iron or steel articles.
- 7326: Other articles of iron or steel.
- 7326.90: Other.
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7326.90.86.88: A very broad "residual" code for other iron or steel articles.
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Tax Implications:
- Basic Duty: 2.9%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 82.9% (Note: This code specifically mentions a 25% additional duty for steel/aluminum products)
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Key Considerations:
- Material Composition: Confirm the exact composition of the iron or steel.
- Finish/Coating: Any coatings or finishes applied to the steel could affect the classification.
- Function: The primary function of the article is important for classification.
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Recommendations:
- Detailed Product Specifications: Provide your customs broker with very detailed specifications for each item, including materials, dimensions, voltage, function, and intended use.
- Material Certificates: If possible, obtain material certificates to support your classification.
- Country of Origin: Ensure you have accurate country of origin documentation.
- Post-April 2, 2025 Duty Changes: Be aware of the upcoming duty changes and factor them into your cost calculations.
- Consult a Broker: I strongly recommend working with a qualified customs broker in both the exporting and importing countries. They can provide expert guidance and ensure compliance with all applicable regulations.
Disclaimer: This information is for general guidance only and does not constitute professional advice. HS code classification is complex and subject to interpretation by customs authorities. Always consult with a qualified customs broker for accurate classification and compliance.