HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
3924104000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other | Doc | 33.4% | CN | US | 2025-05-12 |
4205008000 | Other articles of leather or of composition leather: Other: Other: Other | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "COSMETIC STORAGE BOX", based on the provided data. We'll analyze each code individually to ensure accurate classification and understanding of potential duties.
Analysis of HS Codes & Tax Details
Here's a structured breakdown, similar to a detailed product guide:
1. HS Code: 3924.10.40.00 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other
- 39: Plastics and articles thereof. This chapter broadly covers items made from plastics.
- 24: Plastics and articles thereof: Household articles and hygienic or toilet articles. This narrows down the scope to items used in the home or for personal hygiene.
- 10: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. Specifically focuses on plastic items within this category.
- 40: Tableware and kitchenware: Other. This further specifies the items as tableware or kitchenware, with "Other" indicating it doesn't fall into more specific subcategories.
- 00: Further detail, often used for statistical purposes.
Tax Implications:
- Basic Duty: 3.4%
- Additional Duty: 0.0% currently.
- Post April 2, 2025 Additional Duty: 30% (This is a significant change to be aware of).
- Total Tax: 33.4% (currently). This will increase to 63.4% after April 2, 2025.
Important Considerations:
- Material Confirmation: Ensure the cosmetic storage box is entirely made of plastic. If any other materials are used (metal, wood, fabric, etc.), this HS code may be incorrect. A different code would apply based on the primary material.
- Functionality: The classification as "kitchenware" is important. If the box is exclusively for cosmetic storage and has no kitchen-related function, you might need to explore other HS codes within Chapter 39 or even Chapter 42 (Articles of Leather or Composition Leather – see below).
- Single vs. Multiple Materials: If the box is a composite of materials, the HS code is determined by the material that gives the item its essential character.
2. HS Code: 4205.00.80.00 – Other articles of leather or of composition leather: Other: Other: Other
- 42: Articles of leather or of composition leather, travel goods, handbags and wallets, etc. This chapter covers items made from leather or materials resembling leather.
- 05: Other articles of leather or of composition leather. This narrows down the scope to leather articles that aren't travel goods, handbags, or wallets.
- 00: Other articles of leather or of composition leather.
- 80: Other. This is a broad category for leather articles not specifically classified elsewhere.
- 00: Further detail, often used for statistical purposes.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% currently.
- Post April 2, 2025 Additional Duty: 30% (This is a significant change to be aware of).
- Total Tax: 55.0% (currently). This will increase to 85.0% after April 2, 2025.
Important Considerations:
- Material Confirmation: This code requires the box to be made of leather or composition leather. If it's plastic, this code is incorrect.
- "Composition Leather" Definition: "Composition leather" refers to materials that are made to resemble leather, often using a base of fabric or paper coated with a leather-like finish.
- Lining/Components: If the box is primarily leather but has plastic or metal components, the HS code will still be determined by the leather material.
Recommendations & Next Steps
- Verify Materials: Crucially, double-check the exact materials used in the cosmetic storage boxes. This is the most important step to ensure correct HS code classification.
- Consider Functionality: How is the box primarily used? Is it solely for cosmetics, or does it have kitchen applications?
- Review April 2, 2025 Changes: Be prepared for the significant increase in additional duties after April 2, 2025. Factor this into your pricing and import planning.
- Potential Certifications: Depending on the intended use and destination country, you may need certifications related to material safety (e.g., REACH for plastics) or product standards. Check the import regulations of the specific country you are importing to.
- Consult with a Customs Broker: For complex cases or if you are unsure about the correct HS code, it's highly recommended to consult with a licensed customs broker in the destination country. They can provide expert guidance and ensure compliance with all import regulations.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always verify HS codes and import regulations with official sources and consult with a qualified customs professional.