| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 3926907500 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | Doc | 34.2% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: CHILDREN'S EVA FLOATING SLEEVE. Based on the HS Code provided, here's a detailed analysis:
1. HS Code Breakdown: 3926.90.75.00
- 39: Plastics and articles thereof. (This indicates the primary material is plastic – EVA is a type of plastic.)
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914. (This narrows it down to specific plastic articles.)
- 90: Other. (This signifies it doesn't fit neatly into the more specific categories within 3926.)
- 75: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included. (This is where your floating sleeves fall – inflatable plastic articles.)
- 00: Further specification within the category.
In essence, this HS Code identifies your product as an inflatable article made of plastic (EVA), specifically categorized as "other" inflatable items not covered elsewhere.
2. Tax Details:
- Basic Tariff: 4.2% - This is the standard import duty.
- Additional Tariff: 0.0% - Currently, there is no additional tariff applied.
- Additional Tariff (Post April 2, 2025): 30% - Important: Be aware that starting April 2, 2025, an additional 30% tariff will be added.
- Total Tax: 34.2% (This is the current rate, but will increase to 34.2% after April 2, 2025).
3. Important Considerations & Recommendations:
- Material Verification: Confirm that EVA (Ethylene-Vinyl Acetate) is indeed the primary material. If other materials are significant, the HS Code might need adjustment.
- Product Function: Ensure the sleeves are primarily for floating/buoyancy. If they have other significant functions (e.g., therapeutic use), this could affect the classification.
- Certification: Depending on the destination country's regulations, you may need safety certifications for children's products (e.g., EN71 in Europe, ASTM F963 in the US). Please check the import requirements of the specific country you are exporting to.
- Valuation: The declared value (single price) of the sleeves is crucial for accurate tax calculation. Ensure it reflects the true transaction value.
- Country of Origin: Double-check that the declared country of origin (CN - China) is correct, as this impacts tariff rates and trade agreements.
- Post-April 2, 2025 Tariff: Plan for the 30% additional tariff increase starting April 2, 2025. Consider adjusting pricing or sourcing strategies accordingly.
Disclaimer: I am an AI assistant and this information is for general guidance only. HS Code classification can be complex and is ultimately determined by customs authorities. It is always recommended to consult with a licensed customs broker or the customs authorities in the importing country for definitive classification and compliance advice.
Do you have any further questions about this classification, or would you like me to elaborate on any of these points? For example, would you like me to help you find resources for safety certification requirements in a specific country?