HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
4202923120 | Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastics or of textile materials: Travel, sports and similar bags: With outer surface of textile materials: Of man-made fibers Backpacks (670) | Doc | 72.6% | CN | US | 2025-05-12 |
3926909989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Doc | 42.8% | CN | US | 2025-05-12 |
7616995190 | Other articles of aluminum: Other: Other: Other Other: Other: Other | Doc | 82.5% | CN | US | 2025-05-12 |
Okay, let's break down the classifications and tax implications for your declared "BACKPACK" items. Here's a structured analysis based on the HS codes provided:
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 the codes you've provided:
- Chapter 42: Articles of leather or of composition leather, animal hides and leather articles.
- Chapter 39: Plastics and articles thereof.
- Chapter 76: Aluminum and articles thereof.
Item 1: Backpack – HS Code 4202.92.31.20
- 42: Articles of leather or of composition leather, animal hides and leather articles.
- 02: Leather articles, including saddlery and harness equipment.
- 92: Other leather articles, not elsewhere specified or included.
- 31: Bags, wallets, etc.
- 20: With outer surface of sheeting of plastics or of textile materials: Travel, sports and similar bags: With outer surface of textile materials: Of man-made fibers Backpacks
Classification: This code specifically covers backpacks made with an outer surface of textile materials (likely synthetic fibers). It falls under the broader category of leather articles, even though the primary material might be synthetic.
Tax Implications:
- Basic Duty: 17.6%
- Additional Duty (Tariff): 25.0%
- Additional Duty (Tariff) after April 2, 2025: 30%
- Total Tax: 72.6%
Important Notes:
- Material Verification: Crucially, confirm the exact composition of the outer surface. If it's primarily natural fibers (cotton, linen, etc.), a different HS code might apply.
- Lining and Components: The material of the lining and other components (zippers, buckles, straps) could also influence the classification.
- Country of Origin: The origin of the backpack is important for determining if any preferential trade agreements apply, which could reduce the tax rate.
Item 2: Backpack – HS Code 3926.90.99.89
- 39: Plastics and articles thereof.
- 26: Articles of plastics and articles of other materials of headings 3901 to 3914.
- 90: Other
- 99: Other
- 89: Other
Classification: This code is for backpacks made of plastics or other materials, not specifically covered elsewhere. It's a more general classification, often used when the backpack doesn't fit neatly into the leather or more defined plastic categories.
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty (Tariff): 7.5%
- Additional Duty (Tariff) after April 2, 2025: 30%
- Total Tax: 42.8%
Important Notes:
- Plastic Type: The specific type of plastic used (e.g., PVC, polyester, nylon) might be relevant.
- Components: The presence of non-plastic components (metal frames, leather straps) could affect the classification.
Item 3: Backpack – HS Code 7616.99.51.90
- 76: Aluminum and articles thereof.
- 16: Aluminum articles.
- 99: Other
- 51: Other
- 90: Other
Classification: This code is for backpacks made of aluminum.
Tax Implications:
- Basic Duty: 2.5%
- Additional Duty (Tariff): 25.0%
- Additional Duty (Tariff) after April 2, 2025: 30%
- Total Tax: 82.5%
Important Notes:
- Aluminum Alloy: The specific alloy of aluminum used might be relevant.
- Components: The presence of non-aluminum components (textile straps, plastic zippers) could affect the classification.
Recommendations:
- Detailed Material Breakdown: Provide a complete list of materials used in each backpack (outer shell, lining, straps, zippers, buckles, frames, etc.) and their percentages.
- Component Details: Specify the origin of each component.
- Intended Use: Clarify the intended use of the backpacks (e.g., school, hiking, travel).
- Consider a Binding Ruling: For complex cases, consider applying for a binding ruling from customs authorities to ensure accurate classification and avoid potential issues during import.
- Check for Trade Agreements: Determine if any preferential trade agreements exist between China and the importing country, which could reduce or eliminate duties.
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.