| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4821904000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4911914040 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared items: TRANSPARENT POST IT NOTES 8PCS, based on the HS codes provided.
Analysis of HS Codes & Tax Implications
You have two HS codes associated with your declaration, which suggests your "Transparent Post It Notes" might be categorized in two ways depending on specific characteristics. Here's a detailed look:
1. HS Code: 4821.90.40.00 – Paper and paperboard labels of all kinds, whether or not printed: Other: Other
- 48: Chapter 48 – Paper or paperboard; articles of paper pulp, paper or paperboard. This broadly covers products made from paper.
- 21: Heading 4821 – Labels of all kinds, whether or not printed. This specifically focuses on labels.
- 90: Subheading 4821.90 – Other. This indicates the labels aren't specifically covered by more detailed categories within Heading 4821.
- 40: Further specifies the "Other" category.
- 00: The final digits provide even more detail, in this case, indicating a general "Other" classification within the 4821.90.40 category.
Tax Implications (4821.90.40.00):
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 55.0%
What this means: If your transparent post-it notes are classified as labels, they are currently subject to a 25% additional duty. This will increase to 30% after April 2, 2025.
2. HS Code: 4911.91.40.40 – Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other
- 49: Chapter 49 – Printed books, newspapers, pictures and other products of the printing industry. This covers a wide range of printed materials.
- 11: Heading 4911 – Other printed matter, including printed pictures and photographs. This focuses on printed items that aren't books or newspapers.
- 91: Subheading 4911.91 – Pictures, designs and photographs. This narrows down the category to printed images.
- 40: Further specifies "Printed not over 20 years at time of importation".
- 40: The final digits indicate a general "Other" classification within the 4911.91.40 category.
Tax Implications (4911.91.40.40):
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 37.5%
What this means: If your transparent post-it notes are classified as printed matter (pictures, designs, etc.), they are currently subject to a 7.5% additional duty, increasing to 30% after April 2, 2025.
Key Considerations & Recommendations:
- Classification Accuracy: The classification depends heavily on the nature of your product.
- Are they primarily functioning as labels (adhesive sheets for marking)? If so, 4821.90.40.00 is likely more appropriate.
- Are they primarily decorative or artistic prints with adhesive backing? If so, 4911.91.40.40 might be better.
- Material Composition: The exact material of the post-it notes (paper type, adhesive type) could influence classification.
- Printed Design: The complexity and nature of any printed design on the post-it notes are important.
- Single Declaration: It's unusual to have two HS codes for a single product. You should confirm with customs which code is most appropriate for your specific goods. Declaring under the wrong code can lead to delays, penalties, and reclassification issues.
- Value Declaration: Ensure the declared value is accurate. Customs will assess duties based on this value.
- Post April 2, 2025: Be aware of the upcoming duty increases.
I strongly recommend:
- Consult with a customs broker: A broker can provide expert guidance on the correct HS code for your specific product and help you navigate the import process.
- Provide detailed product specifications to customs: This will help them make an accurate classification.
- Keep records of all import documentation: This includes invoices, packing lists, and any other relevant information.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or customs official for specific import requirements.