| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8708917550 | Doc | 57.5% | CN | US | 2025-05-12 |
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
| 8512907000 | Doc | 57.5% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "WIPER LINKAGE" parts. Here's a detailed analysis, structured for clarity:
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 to interpret the codes you provided:
- 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.
- Additional Digits: Country-specific classifications for even greater detail.
Analysis of Your HS Codes
Let's examine each code individually:
1. 8708.91.75.50 – Parts and accessories of motor vehicles; Radiators and parts thereof; Parts; For other vehicles; Other
- 87: Chapter – Vehicles and parts thereof.
- 8708: Heading – Parts and accessories of motor vehicles. This indicates the item is specifically a component for a vehicle.
- 8708.91: Subheading – Other parts and accessories. This is a catch-all for parts not specifically listed elsewhere.
- 8708.91.75: Further specification - Radiators and parts thereof.
- 8708.91.75.50: Country-specific code.
- Tax:
- Basic Duty: 2.5%
- Additional Duty: 25.0% (Currently)
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 57.5%
2. 7326.90.86.88 – Other articles of iron or steel; Other; Other; Other; Other
- 73: Chapter – Articles of iron or steel.
- 7326: Heading – Other articles of iron or steel.
- 7326.90: Subheading – Other.
- 7326.90.86: Further specification.
- 7326.90.86.88: Country-specific code.
- Tax:
- Basic Duty: 2.9%
- Additional Duty: 25.0% (Currently)
- Post April 2, 2025: Additional Duty increases to 30% (Specifically for steel/aluminum products)
- Total Tax: 82.9%
3. 8512.90.70.00 – Electrical lighting or signaling equipment; Parts; Of defrosters and demisters
- 85: Chapter – Electrical machinery and equipment.
- 8512: Heading – Electrical lighting or signaling equipment.
- 8512.90: Subheading – Parts.
- 8512.90.70: Further specification - Of defrosters and demisters.
- 8512.90.70.00: Country-specific code.
- Tax:
- Basic Duty: 2.5%
- Additional Duty: 25.0% (Currently)
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 57.5%
4. 3926.90.99.89 – Other articles of plastics and articles of other materials; Other; Other; Other
- 39: Chapter – Plastics and articles thereof.
- 3926: Heading – Other articles of plastics.
- 3926.90: Subheading – Other.
- 3926.90.99: Further specification.
- 3926.90.99.89: Country-specific code.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 7.5% (Currently)
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 42.8%
Important Considerations & Recommendations:
- Material Composition: The HS code 7326.90.86.88 is for iron or steel articles. Confirm the exact material of your wiper linkage. If it's not primarily iron or steel, this code may be incorrect.
- Functionality: Carefully consider the primary function of the parts. If a part has multiple functions (e.g., electrical and mechanical), the most dominant function should determine the correct HS code.
- April 2, 2025 Tariff Changes: Be aware of the upcoming tariff increases. Factor these into your cost calculations.
- Country of Origin: Ensure you have accurate documentation proving the country of origin for each component.
- Valuation: The declared value of your goods is crucial for accurate tax assessment.
- Certifications: Depending on the specific application of the wiper linkage, you may need to provide certifications (e.g., safety standards, compliance reports). Check with your importer or relevant regulatory bodies.
- Consult a Customs Broker: I strongly recommend consulting with a licensed customs broker in China. They can provide expert guidance on HS code classification, tariff rates, and import regulations specific to your products and destination country.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with qualified professionals for accurate and up-to-date information.