| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9401790035 | Doc | 55.0% | CN | US | 2025-05-12 |
HS Code 9401.79.00.35: Detailed Classification for Seats (Specifically Outdoor Stools)
This document provides a breakdown of HS Code 9401.79.00.35, covering the classification, duty rates, and important considerations for importing seats, particularly outdoor stools, from China (CN).
1. HS Code Structure Breakdown:
- 94: Chapter 94 – Furniture; bedding, mattresses, support, stuffing and similar items; lamps and lighting fittings, not elsewhere specified or included; signboards, nameplates and similar; prefabricated buildings. This chapter broadly covers furniture and related items.
- 01: Heading 9401 – Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. This narrows down the category to seats – meaning items designed for sitting. Note: Heading 9402 specifically covers seats convertible into beds.
- 79: Subheading 9401.79 – Other seats, with metal frames. This further specifies that the seats have metal frames. This is a key differentiator.
- 00: This denotes further specification within the subheading.
- 35: This is the final, most specific code, indicating "Outdoor: Other: Other". This signifies that the seats are classified as outdoor stools with no further specific material or feature classification.
2. Product Description & Scope:
This HS code covers outdoor stools with metal frames. This includes:
- Stools designed for outdoor use: This implies they are constructed or treated to withstand outdoor conditions (e.g., weather-resistant materials).
- Metal Frame: The presence of a metal frame is crucial for this classification.
- "Other" classification: This suggests the stools do not fall into more specific material categories within 9401.79 (e.g., wood, plastic).
3. Duty Rates & Taxes (as of provided data):
- Basic Duty: 0.0% - No basic import duty is applied.
- Additional Duty (Current): 25.0% - A 25% additional duty is currently in effect.
- Additional Duty (Post April 2, 2025): 30.0% - The additional duty will increase to 30% after April 2, 2025.
- Total Tax: 55.0% - This represents the combined effect of the basic and additional duties.
4. Important Considerations & Recommendations:
- Material Verification: Crucially confirm the stool's frame material is indeed metal. If the frame is made of wood, plastic, or another material, a different HS code will apply, potentially changing the duty rate.
- Outdoor Designation: Ensure the stools are demonstrably designed for outdoor use. Documentation supporting this (e.g., weather-resistance certifications, product descriptions) is recommended.
- Single Price Check: Verify the declared value (single price) of the stools. Unusually low values may trigger customs scrutiny and potential revaluation.
- Certification: Depending on the final destination country's regulations, you may need to provide certifications related to product safety, environmental standards, or wood treatment (if applicable). Check the import requirements of your specific destination country.
- Trade Agreements: Investigate if any trade agreements exist between China and your destination country that could offer preferential duty rates.
- Post-April 2, 2025 Impact: Be prepared for the duty increase to 30% after April 2, 2025. Factor this into your cost calculations.
Disclaimer: HS code classification is complex and subject to interpretation. This information is based on the data provided and general understanding of HS codes. It is highly recommended to consult with a licensed customs broker or relevant authority in your destination country to confirm the correct HS code for your specific product and ensure compliance with all applicable regulations.