HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4415103000 | Doc | 55.0% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Declaration Analysis: WOODEN BOX WITH PLASTIC CAP
This analysis details the HS codes provided for the declared item "WOODEN BOX WITH PLASTIC CAP", outlining classification, tariff implications, and key considerations for customs clearance.
Please note: The correct HS code is crucial for accurate duty assessment and smooth import/export. The following breakdown is based on the information provided, but a final determination should be made by customs authorities based on a thorough examination of the product.
1. HS Code 4415.10.30.00: Packing Cases, Boxes, Crates, Drums and Similar Packings, of Wood; Cable-drums, of Wood; Pallets, Box-pallets and Other Load Boards, of Wood; Pallet Collars of Wood.
- Chapter 44: Wood and Articles of Wood; Wood Charcoal. This chapter covers products made primarily of wood.
- 4415: Packing cases, boxes, crates, drums and similar packings, of wood. This heading specifically addresses wooden packaging.
- 4415.10: Cases, boxes, crates, drums and similar packings; cable-drums. Further specifies the type of wooden packaging.
- 4415.10.30.00: Packing boxes and cases with solid sides, lids and bottoms. This is a more detailed classification for wooden boxes with a complete structure.
Tariff Details:
- Basic Duty: 0.0%
- Additional Tariff: 25.0% (Currently)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tariff: 55.0%
Considerations:
- Wood Type: The type of wood used may influence specific regulations or requirements.
- Treatment: If the wood has been treated (e.g., heat-treated, chemically treated) for pest control, documentation proving this treatment is essential to comply with import regulations. (ISPM 15 is a common standard).
- Function: Confirm the box is primarily for packaging. If it has a specific function beyond packaging (e.g., furniture component), a different HS code might be more appropriate.
2. HS Code 3926.90.99.89: Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- Chapter 39: Plastics and articles thereof. This chapter covers products made of plastic.
- 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. This heading covers a wide range of plastic articles not specifically classified elsewhere.
- 3926.90: Other. This sub-heading is for plastic articles not covered by more specific classifications.
- 3926.90.99.89: Other Other. This is a residual sub-heading for plastic articles not further specified.
Tariff Details:
- Basic Duty: 5.3%
- Additional Tariff: 7.5% (Currently)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tariff: 42.8%
Considerations:
- Plastic Component: This HS code applies to the plastic cap portion of the item. The plastic material type (e.g., polyethylene, polypropylene) may be relevant.
- Material Composition: If the plastic cap is a significant component of the overall value and function, this code is appropriate.
- Combined Goods: Since the item is a wooden box with a plastic cap, customs may assess duties on both components separately, or consider the entire item as a combined product.
Recommendation & Key Actions:
- Material Verification: Confirm the exact materials used for both the wood and the plastic cap.
- Value Breakdown: Determine the value of the wooden box versus the plastic cap. This will help determine if duties should be assessed separately or on the entire item.
- Functionality: Clarify the primary function of the item. Is it solely for packaging, or does it have other uses?
- Treatment Documentation: If the wood has been treated, ensure you have the necessary documentation (e.g., ISPM 15 certificate).
- Consult with Customs Broker: It is highly recommended to consult with a licensed customs broker in the destination country. They can provide specific guidance based on the latest regulations and ensure accurate classification and compliance.
- 2025 Tariff Changes: Be aware of the tariff changes scheduled for April 2, 2025, and factor them into your cost calculations.
Disclaimer: This analysis is for informational purposes only and should not be considered definitive legal advice. Customs regulations are complex and subject to change. Always consult with a qualified customs professional for accurate guidance.