HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8487900080 | Doc | 83.9% | CN | US | 2025-05-12 |
8548000000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "Machinery Parts" and "Electrical Parts of Machinery". I'll provide a structured analysis to help you understand the classification, duties, and potential considerations.
Important Disclaimer: 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 information with your customs broker or local customs authority.
1. Machinery Parts – HS Code: 8487.90.00.80
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HS Code Breakdown:
- 84: Machinery and mechanical appliances; parts thereof. This chapter covers a broad range of machinery.
- 87: Parts of machinery (other than those of Chapter 84, 85, 90). This narrows it down to specifically parts of machinery.
- 90: Other parts of machinery. This indicates these are not specifically covered elsewhere in Chapter 84 or 85.
- 00: Further specifies the item.
- 80: Even more specific sub-classification.
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Description Analysis: "Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter." This suggests these are non-electrical mechanical parts. Examples could include gears, shafts, bearings, or housings without any integrated electrical components.
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Tax Implications:
- Basic Duty: 3.9%
- Additional Duty: 25.0%
- Post-April 2, 2025 Additional Duty: 30% (This is a planned increase, so be aware of the date.)
- Steel/Aluminum Surcharge: 25% additional duty applies to steel and aluminum products.
- Total Tax: 83.9%
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Important Considerations:
- Material Composition: Crucially, confirm the material of these parts. If they are made of steel or aluminum, the 25% surcharge will apply in addition to the other duties. Provide accurate material declarations on your customs forms.
- Electrical Components: Double-check that these parts absolutely do not contain any electrical features. Even a small connector could change the HS code.
- Single Invoice: If you are importing a mix of parts, ensure the invoice clearly differentiates between electrical and non-electrical parts.
2. Electrical Parts of Machinery or Apparatus – HS Code: 8548.00.00.00
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HS Code Breakdown:
- 85: Electrical machinery and equipment; parts thereof. This chapter covers a wide range of electrical components.
- 48: Electrical parts of machinery or apparatus. This narrows it down to specifically parts of electrical machinery.
- 00: Further specifies the item.
- 00: Even more specific sub-classification.
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Description Analysis: "Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter." This suggests these are electrical components used in machinery. Examples could include switches, relays, sensors, or control panels.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post-April 2, 2025 Additional Duty: 30% (Again, be mindful of the date.)
- Total Tax: 55.0%
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Important Considerations:
- Functionality: Be prepared to provide a detailed description of the function of these electrical parts. Customs may require this to confirm the classification.
- Voltage/Current: The voltage and current specifications of these parts may be relevant for classification.
- Certifications: Depending on the type of electrical part and the destination country, you may need to provide certifications (e.g., CE, UL) to demonstrate compliance with safety standards. Check the import regulations of the destination country.
General Recommendations:
- Detailed Invoice: Ensure your invoice provides a very detailed description of each item, including material composition, functionality, specifications, and intended use.
- HS Code Verification: I strongly recommend consulting with a licensed customs broker in your destination country to verify these HS codes. They can provide expert guidance based on the specific regulations and interpretations in that country.
- Customs Rulings: If you are importing these items frequently, consider applying for a binding customs ruling to ensure consistent classification.
- Documentation: Keep all relevant documentation (invoices, packing lists, technical specifications, certifications) readily available for customs inspection.
I hope this detailed analysis is helpful! Let me know if you have any further questions.