HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8302423065 | Doc | 66.4% | CN | US | 2025-05-12 |
4421998800 | Doc | 37.5% | CN | US | 2025-05-12 |
3924905650 | Doc | 40.9% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items. Here's a detailed analysis, presented in a structured format to help you understand the classification and potential costs.
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. They are crucial for determining tariffs, trade regulations, and statistical reporting. The first two digits generally indicate the chapter, the next two the subheading, and further digits provide more specific classifications.
1. TOWEL BAR SET – Base Metal Mountings, Fittings (HS Code: 8302.42.30.65)
- Chapter 83: Metal furnishings; nails, screws, bolts, nuts, screw hooks, bolts, washers, etc. This chapter covers a wide range of metal hardware and fittings.
- 8302: Mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof.
- 8302.42: Other mountings, fittings and similar articles, and parts thereof, suitable for furniture.
- 8302.42.30: Of iron or steel, of aluminum or of zinc.
- 8302.42.30.65: Other.
Tax Implications:
- Basic Duty: 3.9%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30% for steel and aluminum products.
- Total Tax: 66.4%
Important Considerations:
- Material Verification: Crucially, confirm the exact material composition of the towel bar set (iron, steel, aluminum, or zinc). The 30% additional duty post-April 2, 2025, specifically applies to steel and aluminum. Provide accurate material declarations to avoid issues.
- Single Piece vs. Set: The classification assumes a "set." If the items are declared individually, the HS code might differ.
- Finish/Coating: The finish or coating (e.g., chrome plating) generally doesn't change the HS code, but it's good to have this information available.
2. Other Articles of Wood – Canoe Paddles (HS Code: 4421.99.88.00)
- Chapter 44: Wood and articles of wood; wood charcoal.
- 4421: Wood articles of a kind used for furniture.
- 4421.99: Other.
- 4421.99.88: Other.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 37.5%
Important Considerations:
- Wood Type: The type of wood isn't a primary factor in this classification, but it's good to have this information available.
- Finished vs. Unfinished: Whether the paddle is finished (varnished, painted) or unfinished doesn't significantly alter the HS code.
3. Tableware, Kitchenware, Other Household Articles of Plastics – Other: Other (HS Code: 3924.90.56.50)
- Chapter 39: Plastics and articles thereof.
- 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
- 3924.90: Other.
- 3924.90.56: Other.
Tax Implications:
- Basic Duty: 3.4%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 40.9%
Important Considerations:
- Plastic Type: The specific type of plastic (e.g., polypropylene, polyethylene) isn't critical for this classification.
- Intended Use: Ensure the items are genuinely household articles. If they have a specialized industrial or medical purpose, a different HS code might apply.
General Recommendations:
- Detailed Invoices: Maintain detailed invoices that clearly specify the material composition, intended use, and specifications of each item.
- Supplier Consultation: Work closely with your supplier to ensure accurate HS code classification.
- Customs Broker: Consider using a licensed customs broker to assist with import procedures and ensure compliance with all regulations.
- Rule of Origin: Be aware of the rules of origin for each product, as this can affect tariff rates and eligibility for trade agreements.
Disclaimer: This information is for general guidance only and does not constitute professional legal or customs advice. HS code classifications can be complex and subject to interpretation. Always consult with a qualified customs professional for specific advice related to your imports.