| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9405920000 | Doc | 58.7% | CN | US | 2025-05-12 |
| 9505104020 | Doc | 30.0% | CN | US | 2025-05-12 |
| 8539900000 | Doc | 57.6% | CN | US | 2025-05-12 |
HS Code Classification & Customs Guidance: UNICORN SILICONE NIGHT LIGHT
Based on the provided information, here's a breakdown of the HS codes applicable to your "UNICORN SILICONE NIGHT LIGHT" and associated customs considerations. We've identified three potential classifications, and will detail each to help you determine the most accurate one for your specific product.
Important Note: The final HS code determination rests with customs officials. This analysis is for guidance only. It's crucial to provide accurate product details and documentation to avoid delays or issues during import.
1. HS Code: 9405.92.00.00 – Parts of Plastics for Luminaires & Lighting Fittings
- Chapter 94: Furniture; bedding, mattresses, support cushions, similar furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.
- 9405: Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.
- 9405.92: Parts.
- 9405.92.00.00: Of plastics.
Applicability: This code is suitable if the night light is primarily composed of plastic parts (e.g., the unicorn shape, base, diffuser) and is being imported as components or as a finished product where the plastic components are the dominant feature.
Tax Rate: * Basic Duty: 3.7% * Additional Duty: 25.0% * Post April 2, 2025: Additional Duty increases to 30.0% * Total Tax: 58.7%
Considerations: If the plastic parts are simply housings or decorative elements, and the core functionality relies on electrical components, another code might be more appropriate.
2. HS Code: 9505.10.40.20 – Other Articles for Christmas Festivities (Plastics)
- Chapter 95: Toys, games and sports equipment; parts and accessories thereof.
- 9505: Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof.
- 9505.10: Articles for Christmas festivities and parts and accessories thereof.
- 9505.10.40: Other.
- 9505.10.40.20: Of plastics.
Applicability: This code could apply if the night light is specifically marketed as a Christmas decoration or festive item. The key is the intended use and marketing. If it's generally sold as a children's night light, this code is less likely to be appropriate.
Tax Rate: * Basic Duty: 0.0% * Additional Duty: 0.0% * Post April 2, 2025: Additional Duty increases to 30.0% * Total Tax: 30.0%
Considerations: Customs may scrutinize this classification if the product isn't clearly presented as a Christmas item.
3. HS Code: 8539.90.00.00 – Parts of Electrical Filament or Discharge Lamps, LED Light Sources
- Chapter 85: Electrical machinery and equipment; parts thereof.
- 8539: Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof.
- 8539.90: Parts.
- 8539.90.00.00: (No further breakdown – covers all parts).
Applicability: This code is suitable if the night light's primary function is as an LED light source and you are importing it as components (e.g., the LED module, circuit board, power supply). Even if it's a finished product, if the electrical components are the dominant feature, this code could apply.
Tax Rate: * Basic Duty: 2.6% * Additional Duty: 25.0% * Post April 2, 2025: Additional Duty increases to 30.0% * Total Tax: 57.6%
Considerations: If the plastic housing is substantial and integral to the product's function (e.g., it acts as a diffuser or heat sink), this code might be less appropriate.
Recommendations & Next Steps:
- Material Composition: Precisely determine the percentage of plastic vs. electrical components by weight.
- Functionality: Is the night light primarily a decorative item, a Christmas decoration, or a functional light source?
- Marketing & Intended Use: How is the product marketed and sold?
- Single Invoice: Ensure the invoice clearly details all components and materials.
- Certification: Depending on the final HS code and destination country, you may need certifications like CE, RoHS, or other safety standards. Please verify the specific requirements for your import location.
- Consult a Customs Broker: For complex cases, it's highly recommended to consult a licensed customs broker in your destination country. They can provide definitive guidance based on your specific product and import regulations.
- Price Verification: Please verify the single price of the product, as the price may affect the tax rate.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Always consult with relevant authorities or a qualified customs broker for accurate and up-to-date information.