HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "WREATH HOLDER". Here's a detailed analysis, presented in a structured format:
HS Code Analysis & Tax Breakdown
We have two HS codes provided, each covering a potentially different material composition for your Wreath Holders. It's crucial to identify the correct HS code based on the actual material of your product.
1. HS Code: 7326.90.86.88 – Iron or Steel Wreath Holders
- Chapter 73: This chapter covers articles of iron or steel. This immediately indicates the product is made primarily of iron or steel.
- 7326: Specifically covers other articles of iron or steel. This is a broad category, so we need to go further.
- 7326.90: "Other" – This means the item doesn't fit into the more specific categories within 7326.
- 7326.90.86: Further specifies "Other".
- 7326.90.86.88: An even more granular classification, often used for miscellaneous iron or steel articles. This is likely a "catch-all" for items not specifically listed elsewhere.
Tax Implications (7326.90.86.88):
- Basic Duty: 2.9%
- Additional Duty (Current): 25.0%
- Additional Duty (Post April 2, 2025): 30% (This applies to steel and aluminum products).
- Total Tax (Current): 82.9%
Important Considerations for 7326.90.86.88:
- Material Verification: Confirm that the wreath holder is indeed primarily made of iron or steel. If other materials are significant, a different HS code may be more appropriate.
- Steel/Aluminum Specifics: The 30% additional duty post-April 2, 2025, is crucial. Ensure you understand if your specific steel/aluminum composition falls under this increased rate.
- Origin: The origin of the steel/aluminum is important. Certain countries may have different duty rates.
2. HS Code: 4421.91.88.00 – Wood Wreath Holders (Bamboo)
- Chapter 44: This chapter covers wood and articles of wood. This indicates the product is made primarily of wood.
- 4421: Specifically covers articles of bamboo and cane.
- 4421.91: Covers other articles of bamboo.
- 4421.91.88: Further specifies "Other".
- 4421.91.88.00: A granular classification for miscellaneous bamboo articles.
Tax Implications (4421.91.88.00):
- Basic Duty: 0.0%
- Additional Duty (Current): 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax (Current): 30.0%
Important Considerations for 4421.91.88.00:
- Material Verification: Confirm the wreath holder is made of bamboo. If it's another type of wood, a different HS code within Chapter 44 will be needed.
- Wood Type: The specific type of wood can sometimes influence duty rates.
- Treatment: Any chemical treatment or processing of the wood might affect the HS code.
Recommendation & Next Steps
- Accurate Material Identification: The most important step is to definitively determine the primary material of your Wreath Holders. This will dictate the correct HS code.
- Single or Multiple Materials? If the wreath holder is a combination of materials (e.g., a steel frame with a wooden base), you may need to classify it based on the predominant material or consider a composite HS code (which can be complex).
- Review the April 2, 2025, Changes: Familiarize yourself with the specific details of the additional duty increases scheduled for April 2, 2025.
- Consider Certifications: Depending on the end-use of the product (e.g., if it's for food contact), you may need specific certifications (e.g., phytosanitary certificates for wood).
- Consult with a Customs Broker: For complex classifications or if you are unsure, it's highly recommended to consult with a licensed customs broker in your importing country. They can provide expert guidance and ensure compliance with all regulations.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Duty rates and regulations are subject to change. Always verify the latest information with the relevant customs authorities.