| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8214909000 | Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: Other: Other (including parts) | Doc | 1.4¢ each + 3.2%+30.0% | CN | US | 2025-05-12 |
| 8479820080 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines Other | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared items, "CHEESE GRATER". Based on the provided HS codes, here's a detailed analysis:
Understanding HS Codes & What They Mean
The Harmonized System (HS) code is a globally standardized system of names and numbers to classify traded products. It's crucial for determining import duties and taxes. Here's how to interpret the codes you've received:
- Chapter 82: Articles of cutlery; forks, spoons, knives, surgical instruments and razors. This chapter covers a wide range of cutting and serving tools.
- Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter covers a wide range of machinery and mechanical appliances.
Item 1: "Other articles of cutlery...: Other: Other (including parts)" - HS Code: 8214.90.90.00
- 82: Cutlery and related items.
- 14: Other articles of cutlery (like hair clippers, cleavers, etc.).
- 90: Other (a 'catch-all' for items not specifically listed).
- 90.00: Further specifies 'other' items within the 8214.90 category.
Tax Implications (HS Code 8214.90.90.00):
- Basic Duty: 1.4¢ each. This is a specific rate, meaning it's charged per unit.
- General Duty: 3.2%. This is an ad valorem duty, calculated as a percentage of the declared value of the goods.
- Additional Tariff (Post April 2, 2025): 30%. This is a significant increase, so be aware of the timing of your import.
- Total Tax: 1.4¢ each + 3.2% + 30.0%
Important Considerations for HS Code 8214.90.90.00:
- Material: The material composition of the cheese grater is important. While this HS code covers a broad range, specific materials could potentially shift the classification.
- Unit Price: The unit price will directly impact the ad valorem duty (3.2%).
- Parts: If you are importing parts separately from the finished cheese grater, the classification and duty rates might differ.
Item 2: "Machines and mechanical appliances...: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines Other" - HS Code: 8479.82.00.80
- 84: Machinery and mechanical appliances.
- 79: Machines for working all materials (e.g., food processing).
- 82: Mixing, kneading, crushing, grinding, etc. machines.
- 00.80: Further specifies 'other' machines within the 8479.82 category.
Tax Implications (HS Code 8479.82.00.80):
- Basic Duty: 0.0%. No basic duty applies.
- Additional Tariff: 25.0%.
- Additional Tariff (Post April 2, 2025): 30%. Again, be mindful of the date.
- Total Tax: 55.0%
Important Considerations for HS Code 8479.82.00.80:
- Functionality: This HS code is specifically for machines with mixing, kneading, crushing, etc. functions. If the cheese grater is not motorized or doesn't perform these functions, this code is likely incorrect.
- Automation: The level of automation is important. A simple, hand-operated grater would likely fall under a different classification.
- Certification: Depending on the intended use (e.g., commercial food processing), you may need specific certifications (e.g., food safety standards).
Recommendations:
- Double-Check Functionality: Carefully review the functionality of your cheese grater. Is it a simple hand tool, or a motorized machine? This is the biggest factor in determining the correct HS code.
- Material Verification: Confirm the exact material composition of the grater.
- Unit Price Accuracy: Ensure the declared unit price is accurate, as this impacts the ad valorem duties.
- Import Date: Be aware of the April 2, 2025, date for the increased additional tariffs.
- Consider a Binding Ruling: If you are unsure about the correct classification, consider applying for a binding ruling from your local customs authority. This provides legal certainty.
- Check for Trade Agreements: See if any trade agreements between China and your country offer reduced duty rates for cheese graters.
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 your local customs authority for accurate and up-to-date regulations.