HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
3926400090 | Doc | 35.3% | CN | US | 2025-05-12 |
6701006000 | Doc | 59.7% | CN | US | 2025-05-12 |
9505904000 | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "PARTY DECORATIONS" declaration. Here's a structured analysis to help you understand the classification and potential costs:
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 can vary by country. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific classification within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Additional Digits: Country-specific for further refinement.
Analysis of Your Items
1. Statuettes and other ornamental articles (HS Code: 3926.40.00.90)
- Chapter 39: Plastics and articles thereof. This indicates the primary material of these decorations is plastic.
- Heading 3926: Other articles of plastics and articles of other materials. This covers a wide range of plastic items.
- Subheading 3926.40: Statuettes and other ornamental articles. Specifically for decorative plastic items.
- Tax Details:
- Basic Duty: 5.3%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional duty will increase to 30%.
- Total Tax: 35.3%
- Important Note: Please confirm the exact plastic material used. Different types of plastic might have slightly different classifications. Also, if these items contain significant non-plastic components (e.g., metal, wood), the HS code might need adjustment.
2. Skins and other parts of birds with their feathers or down (HS Code: 6701.00.60.00)
- Chapter 67: Prepared animal materials. This indicates the items are derived from birds.
- Heading 6701: Skins and other parts of birds with their feathers or down.
- Subheading 6701.00.60.00: Other. This is a broad category, so accurate description is important.
- Tax Details:
- Basic Duty: 4.7%
- Additional Duty: 25.0% currently.
- Post April 2, 2025: Additional duty will increase to 30%.
- Total Tax: 59.7%
- Important Note: The origin of the bird parts is crucial. Regulations regarding endangered species and import permits may apply. Ensure you have the necessary documentation to prove legal sourcing.
3. Festive, carnival or other entertainment articles (HS Code: 9505.90.40.00)
- Chapter 95: Toys, games and sports equipment.
- Heading 9505: Festive, carnival or other entertainment articles.
- Subheading 9505.90.40.00: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.
- Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional duty will increase to 30%.
- Total Tax: 30.0%
- Important Note: This HS code is for items primarily used for entertainment. If any of these items have a functional purpose beyond decoration (e.g., a noisemaker used for safety), a different HS code might be more appropriate.
Recommendations & Key Actions:
- Material Verification: Double-check the exact materials used in each item. This is the most important factor in accurate classification.
- Single Invoice: Ensure each item is clearly listed on a single invoice with accurate descriptions and quantities.
- Valuation: The declared value (single price) of each item is critical for tax calculation.
- Certification (If Applicable): For bird-related items (HS Code 6701.00.60.00), be prepared to provide documentation proving legal sourcing and compliance with wildlife regulations.
- Post-April 2, 2025 Changes: Be aware of the upcoming additional duty increases. Factor these into your cost calculations if importing after this date.
- Consult a Broker: For complex classifications or large shipments, consider consulting a customs broker for expert guidance.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are subject to change and can vary. It is your responsibility to ensure compliance with all applicable laws and regulations.