HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4202929400 | Doc | 72.6% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
3901901000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "TABLET CASE" items. Here's a structured analysis to help you understand the classification, duties, and potential considerations:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits are used for more specific categorization by individual countries.
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Further subdivisions (Digits 7 onwards): Country-specific details.
Item 1: Cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players, and/or cassettes
- HS Code: 4202.92.94.00
- Chapter 42: Articles of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. This chapter covers a wide range of containers and cases.
- Heading 4202: Trunks, suitcases, vanity cases, etc., of leather or of composition leather, of sheeting of plastics, of textile materials, etc.
- Subheading 4202.92: Other (cases not specifically mentioned earlier in the heading).
- Further Subdivision 4202.92.94.00: Specifically for cases designed for CDs, CD players, etc.
- Tax:
- Basic Duty: 17.6%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 72.6%
Important Notes for Item 1:
- Material is Key: The classification under 4202 hinges on the material. If the case is primarily made of plastic or textile, double-check if another heading might be more appropriate (see Item 2).
- Functionality: The description specifically mentions cases for CDs/players. Ensure this is accurate.
Item 2: Other articles of plastics and articles of other materials
- HS Code: 3926.90.99.89
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Other articles of plastics and articles of other materials.
- Subheading 3926.90: Other.
- Further Subdivision 3926.90.99.89: A general "other" category within plastics articles.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 42.8%
Important Notes for Item 2:
- Material Confirmation: This code is for plastic articles. Confirm the case is predominantly plastic. If it contains significant amounts of other materials (leather, textile), it may not be the correct classification.
- "Other" Category: Because this is a broad "other" category, be prepared to provide a detailed description and potentially supporting documentation to customs to justify the classification.
Item 3: Polymers of ethylene, in primary forms
- HS Code: 3901.90.10.00
- Chapter 39: Plastics and articles thereof.
- Heading 3901: Polymers of ethylene, in primary forms.
- Subheading 3901.90: Other.
- Further Subdivision 3901.90.10.00: Specifically for Elastomeric polymers.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 55.0%
Important Notes for Item 3:
- Raw Material vs. Finished Product: This code is for the raw plastic material itself, not a finished case. Are you importing the plastic to make cases, or are you importing finished cases? If importing finished cases, codes 4202 or 3926 are more likely to be appropriate.
- Elastomeric Confirmation: Ensure the plastic is indeed elastomeric.
Recommendations & Next Steps:
- Material Verification: Crucially, confirm the primary material of each item. This is the biggest factor in correct classification.
- Detailed Description: Provide customs with a very detailed description of each item, including dimensions, weight, and intended use.
- Invoices & Packing Lists: Ensure your invoices and packing lists accurately reflect the materials and quantities.
- Consider Certification: Depending on the intended use of the cases, you may need to provide certifications (e.g., safety standards, RoHS compliance).
- Post-April 2, 2025 Duty Changes: Be aware of the increased additional duties coming into effect on April 2, 2025. Plan your imports accordingly.
- Consult a Customs Broker: For complex classifications or high-value shipments, it's highly recommended to consult a licensed customs broker in China. They can provide expert guidance and ensure compliance with all regulations.
Disclaimer: I am an AI assistant and cannot provide definitive customs classification advice. This information is for general guidance only. Always consult with a qualified customs professional for accurate and up-to-date information.