HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
9503000071 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof “Children’s productsˮ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age | Doc | 30.0% | CN | US | 2025-05-12 |
8548000000 | Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter | Doc | 55.0% | CN | US | 2025-05-12 |
3926909989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items. Here's a detailed analysis, presented in a structured format to help you understand the classification and potential costs:
Understanding HS Codes
Before we dive into specifics, remember that HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first six digits are generally consistent worldwide, while additional digits are used for more specific categorization by individual countries (like the US).
1. Tricycles, Scooters, Pedal Cars & Dolls’ Carriages (HS Code: 9503.00.00.71)
- 95: Toys, games and sports equipment; gymnastic or athletic equipment. This chapter broadly covers recreational items.
- 03: Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys. This narrows it down to wheeled toys and related items.
- 00: Further specifies the category.
-
71: Specifically for "Other" – meaning items within this category not specifically defined elsewhere, and labeled or determined for use by children under 3 years of age.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: Currently 0.0%, but will increase to 30.0% after April 2, 2025.
- Important Note: Because this is classified for use by children under 3, you must ensure the product meets all relevant US safety standards for toys intended for this age group. This likely includes testing for small parts, lead content, phthalates, and other hazards. Documentation of compliance will be required by US Customs and Border Protection (CBP).
- Tax Implications:
2. Electrical Parts of Machinery or Apparatus (HS Code: 8548.00.00.00)
- 85: Electrical machinery and equipment. This is a broad category covering a wide range of electrical components.
- 48: Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter. This indicates these are components, not complete machines.
- 00: Further specifies the category.
-
00: "Other" – meaning electrical parts not specifically classified elsewhere.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: Currently 25.0%, increasing to 55.0% after April 2, 2025.
- Important Note: The specific function of these electrical parts is important. CBP may require more detailed information to ensure proper classification. You should be prepared to provide technical specifications and the intended use of these parts.
- Tax Implications:
3. Other Articles of Plastics (HS Code: 3926.90.99.89)
- 39: Plastics and articles thereof. This chapter covers products made from various types of plastics.
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914. This narrows it down to articles made from plastics.
- 90: Further specifies the category.
- 99: "Other" – meaning articles not specifically classified elsewhere.
-
89: "Other" – meaning articles not specifically classified elsewhere.
- Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: Currently 12.8%, increasing to 42.8% after April 2, 2025.
- Important Note: The type of plastic used is important. CBP may require documentation of the plastic composition. You should be prepared to provide a material safety data sheet (MSDS) or other documentation specifying the plastic type.
- Tax Implications:
Key Recommendations & Next Steps:
- Material Verification: Double-check the materials used in each product. Accurate material composition is crucial for correct HS code classification.
- Component Function: For the electrical parts (HS Code 8548.00.00.00), be prepared to provide detailed information about their function and intended use.
- Safety Standards: For the children’s toy (HS Code 9503.00.00.71), ensure full compliance with all relevant US safety standards (e.g., ASTM F963).
- Valuation: Ensure accurate valuation of your goods. The declared value impacts duty calculations.
- April 2, 2025 Changes: Be aware of the upcoming duty changes on April 2, 2025. Factor these changes into your import costs.
- Consider a Binding Ruling: If you are unsure about the correct HS code classification, you can request a binding ruling from US Customs and Border Protection (CBP). This provides legal certainty.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. It is essential to consult with a qualified customs broker or legal professional for specific advice related to your import situation.