HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
5705002090 | Other carpets and other textile floor coverings, whether or not made up: --> Other --> Other | Doc | 58.3% | CN | US | 2025-05-12 |
6304920000 | Other furnishing articles, excluding those of heading 9404: --> Other: --> Not knitted or crocheted, of cotton (369) | Doc | 36.3% | CN | US | 2025-05-12 |
3918102000 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter: Of polymers of vinyl chloride: Floor coverings: Other | Doc | 60.3% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "BATHROOM MAT" 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 are used for more specific categorization by individual countries. Here's how to read them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Additional Digits: Country-specific details.
Analysis of Your Provided HS Codes
You've received three potential HS codes for your bathroom mat. Let's examine each one:
1. HS Code: 5705.00.20.90 – Other carpets and other textile floor coverings
- Chapter 57: Carpets and other textile floor coverings. This suggests your mat is primarily made of textile materials (like cotton, wool, synthetic fibers).
- Heading 5705: Other carpets and other textile floor coverings, whether or not made up. This is a broad category for textile floor coverings not specifically covered elsewhere.
- Subheading 5705.00.20.90: "Other" within this category. This usually means it doesn't fit into more specific textile floor covering classifications.
- Tax Implications:
- Basic Duty: 3.3%
- Additional Duty: 25.0% (currently)
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 58.3%
2. HS Code: 6304.92.00.00 – Other furnishing articles, excluding those of heading 9404
- Chapter 63: Other furnishing articles. This suggests the mat is considered a furnishing item, but not specifically a carpet.
- Heading 6304: Other furnishing articles, excluding those of heading 9404.
- Subheading 6304.92.00.00: "Not knitted or crocheted, of cotton (369)". This indicates the mat is made of cotton and not knitted or crocheted.
- Tax Implications:
- Basic Duty: 6.3%
- Additional Duty: 0.0% (currently)
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 36.3%
3. HS Code: 3918.10.20.00 – Floor coverings of plastics
- Chapter 39: Plastics and articles thereof. This suggests the mat is primarily made of plastic materials (like PVC, polypropylene).
- Heading 3918: Floor coverings of plastics.
- Subheading 3918.10.20.00: "Of polymers of vinyl chloride: Floor coverings: Other". This indicates the mat is made of PVC.
- Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 25.0% (currently)
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 60.3%
Which HS Code is Correct?
The correct HS code depends on the material composition of your bathroom mat.
- If the mat is primarily textile (cotton, wool, synthetic fibers): 5705.00.20.90 is likely the most accurate.
- If the mat is primarily cotton and not knitted/crocheted: 6304.92.00.00 could be appropriate.
- If the mat is primarily plastic (PVC, polypropylene): 3918.10.20.00 is the best fit.
Important Recommendations:
- Material Verification: Crucially, confirm the exact material composition of your bathroom mats. A lab test might be necessary for accurate classification.
- Single Material vs. Blend: If the mat is a blend of materials, the HS code will be determined by the dominant material.
- Additional Duty Changes: Be aware of the additional duty increases scheduled for April 2, 2025. Factor this into your cost calculations.
- Country of Origin: You've indicated China (CN). Ensure you have the correct documentation to support the origin claim.
- Invoice Details: The invoice should clearly state the material composition and intended use of the product.
- Consult with a Customs Broker: For complex cases or large shipments, I strongly recommend consulting with a licensed customs broker in your destination country. They can provide definitive classification advice and handle the import process on your behalf.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult with qualified professionals for specific import regulations in your country.