Find HS Code and trade information for footrest

Okay, let's break down the classification and potential duties for your declared item, "FOOTREST," based on the provided HS codes. It appears you've received two potential classifications, and we'll analyze both.

Analysis of HS Code Options for "FOOTREST"

Here's a detailed look at each HS code, its meaning, and implications for import from China (CN):

1. HS Code: 9401.99.90.05 – Parts of Seats (other than those of heading 9402)

• Chapter 94: Furniture; bedding, mattresses, support, stuffing and similar furnishings; lamps, household or nec.
• 9401: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. This is a broad category covering various types of seats and their components.
• 9401.99: Parts of seats. This narrows it down to specifically seat parts.
• 9401.99.90: Other parts of seats. This is a residual sub-heading for seat parts not specifically classified elsewhere.
• 9401.99.90.05: Other: Other For children’s highchairs, booster seats and similar seats. This is a very specific sub-classification.

Implications:

• Classification Rationale: This HS code suggests the footrest is being considered a component part of a seat, potentially for children’s seating (highchairs, booster seats). If the footrest is specifically designed for use with these types of seats, this code is a strong possibility.
• Tax Rate:
  • Basic Duty: 0.0%
  • Additional Tariff: 25.0%
  • Post-April 2025 Additional Tariff: 30.0%
  • Total Tax: 55.0% (This is the combined effect of the basic duty and additional tariff. The 30% rate will apply after April 2025.)
• Important Considerations:
  • Functionality: Is the footrest integral to the function of a specific seat type? If it's a general-purpose footrest, this code might not be the most accurate.
  • Material: The material composition isn't a primary factor in this code, but it could influence whether another code is more appropriate.

2. HS Code: 94.01.61 – Seats and parts thereof, of wood.

• Chapter 94: Furniture; bedding, mattresses, support, stuffing and similar furnishings; lamps, household or nec.
• 94.01: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.
• 94.01.61: Seats and parts thereof, of wood. This code specifically covers seats and seat parts made primarily of wood.

Implications:

• Classification Rationale: This code is appropriate if the footrest is made predominantly of wood. "Predominantly" means the wood constitutes the essential character of the item.
• Tax Rate: Unfortunately, the tax information retrieval failed for this HS code. This is a critical issue that needs to be resolved.
• Important Considerations:
  • Material Verification: Crucially, you need to confirm the material composition of the footrest. If it's not primarily wood (e.g., metal frame with wood accents), this code is incorrect.
  • Tax Rate Investigation: You must obtain the accurate tax rate for 94.01.61 from a reliable source (e.g., China customs website, customs broker, or tariff database). Importing without knowing the duty rate can lead to delays and penalties.

Recommendations & Next Steps

1. Material Confirmation: The most important step is to definitively determine the primary material of the footrest. Is it wood, or is it a component part for a specific seat?
2. Tax Rate for 94.01.61: Immediately investigate and obtain the current tax rate for HS code 94.01.61. Contact a customs broker in China for assistance if needed.
3. Detailed Description: Provide a more detailed description of the footrest to your customs broker. Include dimensions, materials, construction details, and intended use.
4. Images: Provide clear images of the footrest to aid in classification.
5. Consider a Binding Ruling: If the classification is uncertain, consider applying for a binding ruling from China Customs. This provides legal certainty regarding the correct HS code and duty rate.
6. Certification: Depending on the final HS code and the end-use of the product, you may need to provide certifications (e.g., safety standards, wood origin). Check the relevant regulations for your specific product.

Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or import specialist for accurate and up-to-date regulations.