HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
9503000090 | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "WATER BLASTER TOY" declaration. Based on the information provided, you have two potential HS code classifications. I'll explain each one, along with the associated duties and important 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. Here's how the codes are structured:
- 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.
- Additional Digits: Country-specific details.
1. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials
- Chapter 39: Plastics and articles thereof. This indicates the toy is primarily made of plastic.
- Heading 39.26: Other articles of plastics and articles of other materials of headings 3901 to 3914. This is a broad category for plastic articles not specifically covered elsewhere.
- Subheading 39.26.90: Other. This suggests the water blaster doesn't fit into more specific plastic toy categories.
- Additional Digits .89: Further specifies the "other" category.
Tax Implications (3926.90.99.89):
- Basic Duty: 5.3%
- Additional Duty (Safeguard Duty): 7.5%
- Additional Duty (Post April 2, 2025): 30% (This is a significant increase, so plan accordingly!)
- Total Tax: 42.8%
Important Considerations for 3926.90.99.89:
- Material Composition: Crucially, confirm the primary material. If the water blaster contains significant amounts of metal, rubber, or other materials besides plastic, this HS code might be incorrect.
- Single Plastic Type or Mixture?: Is it made of one type of plastic or a mixture? This can affect classification.
- Certification: Depending on the destination country, you may need certifications related to plastic safety (e.g., phthalate content, BPA-free). Check the import regulations of the destination country.
2. HS Code: 9503.00.00.90 – Tricycles, scooters, pedal cars and similar wheeled toys
- Chapter 95: Toys, games and sports equipment; gymnastic or sporting articles. This suggests the toy is classified as a recreational item.
- Heading 95.03: Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.
- Subheading 95.03.00: Other. This is a broad category for toys not specifically covered elsewhere.
- Additional Digits .90: Further specifies the "other" category.
Tax Implications (9503.00.00.90):
- Basic Duty: 0.0%
- Additional Duty (Safeguard Duty): 0.0%
- Additional Duty (Post April 2, 2025): 30% (Again, a significant increase to consider.)
- Total Tax: 30.0%
Important Considerations for 9503.00.00.90:
- Wheeled Function: This code is best suited if the water blaster clearly functions as a wheeled toy (even if it's primarily a water-shooting device).
- Toy vs. Sporting Good: Is it marketed as a toy or a sporting good? This can influence classification.
- Age Recommendation: The intended age group can be a factor.
- Safety Standards: Toys are subject to stringent safety regulations (e.g., EN71 in Europe, ASTM F963 in the US). You will likely need to provide compliance documentation.
Recommendation & Next Steps:
Based on the description, HS Code 9503.00.00.90 seems more appropriate if the water blaster has a significant wheeled component and is clearly marketed as a toy. However, the final determination depends on the specific features and intended use of the product.
I strongly recommend the following:
- Detailed Product Specification: Provide a complete list of materials, dimensions, weight, and intended use.
- Images: Share clear photos of the water blaster.
- Destination Country: Tell me the country of import. Import regulations vary significantly.
- Consult with a Customs Broker: For a definitive classification, it's best to consult with a licensed customs broker in the destination country. They can provide expert guidance and ensure compliance.
- Prepare for Safety Testing: Be prepared to provide safety compliance documentation (e.g., test reports) for toys, especially if importing into Europe or the US.
- Factor in the April 2, 2025 Duty Increase: Plan your imports accordingly to minimize the impact of the increased duties.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only.