HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8302416080 | Doc | 83.9% | CN | US | 2025-05-12 |
7610100010 | Doc | 68.2% | CN | US | 2025-05-12 |
3925200020 | Doc | 42.8% | CN | US | 2025-05-12 |
7308305015 | Doc | 80.0% | CN | US | 2025-05-12 |
HS Code Classification & Duty Analysis: Windows and Their Frames
This document provides a breakdown of the HS codes applicable to "Windows and Their Frames" based on the provided item descriptions, along with duty implications. It's crucial to select the most accurate HS code to ensure correct tariff assessment and smooth customs clearance.
Understanding HS Code Structure
HS codes are internationally standardized six-digit codes. Here's a general breakdown to help you understand the classifications:
- First 2 Digits (Chapter): Broadly categorize the product type.
- Next 4 Digits (Subheading): Further refine the product category.
- Further Digits: Provide even more specific details (country-specific).
Analysis of Provided HS Codes
Here's a detailed look at each HS code, its implications, and recommendations:
1. 4418.90.00.00 (Builders' joinery and carpentry of wood)
- Chapter 44: Wood and articles of wood; wood charcoal.
- Subheading 4418: Builders' joinery and carpentry.
- Description: This code covers windows and frames made entirely of wood, including tropical wood.
- Duty: Duty rates will vary based on the specific wood type. Requires detailed material specification.
- Recommendation: Confirm the wood species. Different tropical wood types may have varying tariffs. Check for any import restrictions on specific wood species (CITES regulations).
2. 8302.41.60.80 (Base metal mountings, fittings and similar articles)
- Chapter 83: Miscellaneous articles of base metal.
- Subheading 8302: Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, etc.
- Description: This code applies to metal fittings and mountings used with windows and frames (handles, hinges, locks, etc.). It does not cover the frames themselves.
- Duty: Base Duty: 3.9%, Additional Duty: 25.0%. Post April 2, 2025, the additional duty increases to 30% for steel and aluminum products. Total Tax: 83.9%.
- Recommendation: Ensure this code is only used for the metal components. Verify the metal composition (iron, steel, aluminum) as this impacts the additional duty rate.
3. 7610.10.00.10 (Aluminum structures and parts thereof)
- Chapter 76: Aluminum and articles thereof.
- Subheading 7610: Aluminum structures.
- Description: This code covers windows and frames made primarily of aluminum.
- Duty: Base Duty: 5.7%, Additional Duty: 7.5%. Post April 2, 2025, the additional duty increases to 30% for steel and aluminum products. Total Tax: 68.2%.
- Recommendation: Confirm the aluminum alloy composition. This code is suitable for complete aluminum window and frame assemblies.
4. 3925.20.00.20 (Builders' ware of plastics)
- Chapter 39: Plastics and articles thereof.
- Subheading 3925: Builders' ware of plastics.
- Description: This code applies to windows and frames made primarily of plastic (PVC, etc.).
- Duty: Base Duty: 5.3%, Additional Duty: 7.5%. Post April 2, 2025, the additional duty increases to 30%. Total Tax: 42.8%.
- Recommendation: Confirm the plastic material type. This code is for complete plastic window and frame assemblies.
5. 7308.30.50.15 (Structures and parts of structures of iron or steel)
- Chapter 73: Iron or steel structures.
- Subheading 7308: Structures and parts of structures of iron or steel.
- Description: This code covers windows and frames made primarily of iron or steel.
- Duty: Base Duty: 0.0%, Additional Duty: 25.0%. Post April 2, 2025, the additional duty increases to 30% for steel and aluminum products. Total Tax: 80.0%.
- Recommendation: Confirm the steel alloy composition. This code is for complete steel window and frame assemblies.
Important Considerations & Next Steps:
- Material Composition: The primary material dictates the correct HS code. If a window is a combination of materials (e.g., wood frame with aluminum cladding), the dominant material determines the classification.
- Combined Duty: If your product consists of multiple components (frame, glass, fittings), you may need to classify each component separately and calculate the combined duty.
- Valuation: Accurate valuation is crucial for duty calculation.
- Certifications: Depending on the end-use and destination country, you may need specific certifications (e.g., safety, energy efficiency).
- April 2, 2025 Duty Changes: Be aware of the upcoming duty increases on steel and aluminum products.
Disclaimer: This information is for general guidance only. HS code classification is complex and subject to interpretation. It is highly recommended to consult with a licensed customs broker or relevant authority for a definitive classification based on your specific product details.