| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 4421998800 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items. I'll provide a structured analysis to help you understand the classification, rates, 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 the last digits can vary by country. Here's a breakdown of how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Further refinement of the product category.
- National Code (Last digits): Country-specific code for even more detailed classification.
1. TOWEL ROD – HS Code: 7326.90.86.88
- Chapter 73: Iron or steel articles. This indicates the primary material is iron or steel.
- Heading 7326: Other articles of iron or steel. This is a broad category for items not specifically covered elsewhere in Chapter 73.
- Subheading 7326.90: Other articles of iron or steel, not elsewhere specified or included.
- National Code 7326.90.86.88: This is a specific code for towel rods.
Tax Implications:
- Basic Duty: 2.9%
- Additional Duty (Current): 25.0%
- Additional Duty (Post April 2, 2025): 30% (This applies to steel and aluminum products)
- Total Tax: 82.9%
Important Considerations:
- Material Verification: Crucially, confirm the exact composition of the towel rod. If it contains significant amounts of other materials (e.g., plastic coatings), the classification might change.
- Steel/Aluminum Determination: The 30% additional duty post-April 2, 2025, is specifically for steel and aluminum. Ensure you understand if your product falls under this category.
- Single price: Please check the single price of the product.
2. Other articles of plastics and articles of other materials of headings 3901 to 3914 – 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 articles of plastics and articles of other materials, not elsewhere specified or included.
- National Code 3926.90.99.89: This is a specific code for other articles.
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty (Current): 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 42.8%
Important Considerations:
- Material Composition: Verify the primary material. If the item is not predominantly plastic, the HS code will be incorrect.
- Specific Plastic Type: The type of plastic used might influence the applicable tax rate.
3. Other articles of wood – HS Code: 4421.99.88.00
- Chapter 44: Wood and articles of wood; wood charcoal.
- Heading 4421: Other articles of wood.
- Subheading 4421.99: Other articles of wood, not elsewhere specified or included.
- National Code 4421.99.88.00: This is a specific code for canoe paddles.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty (Current): 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 37.5%
Important Considerations:
- Wood Type: The specific type of wood used might affect the classification.
- Treatment/Finishing: Any chemical treatments or finishes applied to the wood could change the HS code.
General Recommendations:
- Detailed Product Specifications: Have complete product specifications (material composition, dimensions, weight, etc.) readily available.
- Supplier Documentation: Obtain accurate documentation from your supplier regarding the product's composition and classification.
- Customs Ruling (Optional): If you are unsure about the correct classification, consider applying for a binding customs ruling. This provides legal certainty.
- April 2, 2025, Changes: Be prepared for the potential increase in additional duties on April 2, 2025.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with a qualified customs broker or legal professional for specific advice related to your import situation.