| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9505104020 | Doc | 30.0% | CN | US | 2025-05-12 |
| 3926907500 | Doc | 34.2% | CN | US | 2025-05-12 |
Okay, let's break down the HS code classification and tax implications for your "INFLATABLE CACTUS" declaration. Based on the information provided, you have two potential HS code options, and we'll analyze each:
Understanding HS Codes – A Quick Primer
Before we dive in, remember that HS codes are standardized internationally. The first 6 digits define the product category, and the following digits provide more specific details.
- Chapter 95: Toys, games and sports equipment; parts and accessories thereof.
- Chapter 39: Plastics and articles thereof.
1. HS Code: 9505.10.40.20 – Festive, carnival or other entertainment articles
- 95: Toys, games and sports equipment.
- 05: Festive, carnival or other entertainment articles.
- 10: Articles for Christmas festivities and parts and accessories thereof.
- 40: Other.
- 20: Of plastics.
Analysis: This code seems applicable if your inflatable cactus is specifically marketed and sold as a festive or carnival item (e.g., for parties, celebrations, or as a Christmas decoration). The "of plastics" designation is relevant if the cactus is made of plastic.
Tax Implications (9505.10.40.20):
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: Currently 0.0%, but will increase to 30% after April 2, 2025.
2. HS Code: 3926.90.75.00 – Other articles of plastics
- 39: Plastics and articles thereof.
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914.
- 90: Other.
- 75: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.
- 00: (Further specification within the category)
Analysis: This code is more general and applies to inflatable articles made of plastic that aren't specifically classified elsewhere (like as toys or festive items). This is likely the more appropriate code if the cactus is primarily seen as a general inflatable item (e.g., for pool use, decoration without a specific festive tie, or as a novelty item).
Tax Implications (3926.90.75.00):
- Basic Duty: 4.2%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: Currently 4.2%, increasing to 34.2% after April 2, 2025.
Recommendation & Key Considerations:
Based on the description, HS Code 3926.90.75.00 appears to be the more suitable classification unless you can definitively demonstrate that the inflatable cactus is being marketed specifically as a festive or carnival item.
Important Reminders & Next Steps:
- Material Confirmation: Please double-check the exact material composition of the cactus. If it's not entirely plastic, this could affect the HS code.
- Intended Use & Marketing: How is the product marketed? The intended use and how it's presented to customers are crucial for accurate classification.
- Single Invoice Value: The value of your shipment will impact the total tax amount.
- Certification: Depending on the final HS code and the destination country, you may need specific certifications (e.g., safety testing for inflatable toys). Please check the import regulations of the destination country.
- Post-April 2, 2025 Tariffs: Be aware of the upcoming tariff changes.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for guidance only. It is highly recommended to consult with a licensed customs broker or the customs authorities in the destination country for a final classification and to ensure compliance with all applicable regulations.