HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
3407004000 | Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate): Other | Doc | 30.0% | CN | US | 2025-05-12 |
4823901000 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Of paper pulp | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared goods, "CAKE DECORATION," based on the provided HS codes and descriptions. I'll present this in a structured format for clarity.
Understanding HS Codes: A Quick Primer
The Harmonized System (HS) Code is a globally standardized system of names and numbers used to classify traded products. It's crucial for determining import duties and taxes. Here's a general idea of how it works (though specifics vary by country):
- First 2 Digits: Indicate the Chapter (broad category of goods).
- First 4 Digits: Specify the Heading (more specific grouping within the chapter).
- First 6 Digits: Further refine the classification.
- Beyond 6 Digits: National subdivisions for even greater detail (country-specific).
1. Sugar Confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Other: Other
- HS Code: Currently Blank – This is a problem. You must have a valid HS code for customs clearance.
- Chapter: Likely Chapter 17 ("Sugars and sugar confectionery"). However, "Other" repeated multiple times indicates a very broad categorization.
- Classification Notes: This description is far too vague. To determine the correct HS code, we need more detail. Is it:
- Fondant? (1704.90.00)
- Gum paste? (1704.90.00)
- Sprinkles/Dragees? (1704.90.00)
- Wafer decorations? (1704.90.00)
- Chocolate-based decorations (even with low cocoa content)? (1806.90.00)
- Tax Implications: Without a specific HS code, I cannot provide accurate tax information. Tax rates for sugar confectionery vary significantly.
- Action Required: Crucially, you need to identify the exact type of sugar confectionery and find the corresponding HS code. Consult the China Customs website (https://www.customs.gov.cn/) or a customs broker for assistance.
2. Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate): Other
- HS Code: 3407.00.40.00
- Chapter 34: Soap, organic surface-active agents, washing preparations, cleaning preparations, preservatives for washing and cleaning purposes; candles.
- Heading 3407: Preparations for cleaning, polishing or waxing footwear, leather, wood, furniture or other materials, and preparations for preserving or coloring leather.
- Subheading 3407.00.40.00: Other. This suggests it's a specialized modeling paste not specifically covered elsewhere in the heading.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Duty after April 2, 2025: 30.0%
- Total Tax: 30.0%
- Important Note: This classification seems unusual for cake decoration. Double-check the composition of the paste. If it's primarily a food-grade product used specifically for cake decorating, it might fall under a different, potentially lower-duty, classification (Chapter 17).
3. Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Of paper pulp
- HS Code: 4823.90.10.00
- Chapter 48: Paper and paperboard; articles of paper pulp, paperboard, cellulose wadding and webs of cellulose fibers.
- Heading 4823: Other paper and paperboard; articles of paper pulp, paperboard, cellulose wadding and webs of cellulose fibers.
- Subheading 4823.90.10.00: Other, of paper pulp. This likely refers to paper-based cake decorations (e.g., cupcake wrappers, paper doilies, paper flags).
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Duty after April 2, 2025: 30.0%
- Total Tax: 55.0%
- Important Note: The 55% total tax is significant. Ensure this classification is accurate.
Recommendations & Next Steps:
- Sugar Confectionery (HS Code Blank): This is your priority. Identify the exact composition of the confectionery and find the correct HS code.
- Modeling Paste (3407.00.40.00): Verify the composition. If it's food-grade, explore Chapter 17.
- Paper Decorations (4823.90.10.00): Confirm the material.
- Material & Value: Double-check the material composition and declared value of each item. Customs may scrutinize these.
- Certifications: Depending on the specific items, you may need certifications related to food safety (if applicable) or product standards.
- Consult a Broker: I strongly recommend consulting a licensed customs broker in China. They can provide definitive classification advice and ensure compliance with all regulations.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult official sources and a qualified customs broker for accurate and up-to-date information.