Find product classification and trade information for FAIRY BUTTERFLY CAKE TOPPER SET

Okay, let's break down the HS codes and tax implications for your "FAIRY BUTTERFLY CAKE TOPPER SET" declaration. Here's a structured analysis to help you understand the classification and potential costs.

Important Note: Since a "cake topper set" likely contains multiple materials, the overall classification can be complex. The following analysis is based on the individual HS codes provided. You may need to consider the dominant material or classify each component separately for the most accurate declaration.

1. 9505.90.60.00 – Festive, carnival or other entertainment articles

• HS Code Breakdown:
  • 95: Toys, games and sports equipment; gymnastic or athletic articles. (This is the broad chapter)
  • 05: Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. (More specific category)
  • 90: Other (This indicates it doesn't fall into the more defined subcategories within 9505)
  • 60.00: Other (Further specifies it's not a specifically listed item within 9505.90)
• What it covers: This code is suitable for decorative items intended for parties or celebrations, if they are primarily considered entertainment articles. Think of things like party favors, small decorations, or novelty items.
• Tax Implications:
  • Base Duty: 0.0%
  • Additional Duty: 0.0%
  • Post April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 30.0% (after April 2, 2025)
• Important Considerations: If the cake toppers have a functional aspect (e.g., are reusable as small figurines), this code might not be the most accurate.

2. 4823.90.10.00 – Other paper, paperboard, cellulose wadding and webs of cellulose fibers

• HS Code Breakdown:
  • 48: Paper and paperboard; articles of paper pulp, paperboard, cellulose wadding or webs of cellulose fibers.
  • 23: Other paper and 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.
  • 90: Other (This indicates it doesn't fall into the more defined subcategories within 4823)
  • 10.00: Of paper pulp (Specifically made from paper pulp)
• What it covers: This code is for paper-based items, specifically those made from paper pulp. If your cake toppers include paper elements (e.g., paper butterflies, paper decorations), this code could apply.
• Tax Implications:
  • Base Duty: 0.0%
  • Additional Duty: 25.0%
  • Post April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 55.0% (after April 2, 2025)
• Important Considerations: The quality and type of paper are important. If it's coated or laminated paper, it might fall under a different code.

3. 3924.90.56.50 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

• HS Code Breakdown:
  • 39: Plastics and articles thereof.
  • 24: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
  • 90: Other (This indicates it doesn't fall into the more defined subcategories within 3924)
  • 56.50: Other Other (Further specifies it's not a specifically listed item within 3924.90)
• What it covers: This code is for plastic items used in the household. If your cake toppers are made of plastic, this code could apply.
• Tax Implications:
  • Base Duty: 3.4%
  • Additional Duty: 7.5%
  • Post April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 40.9% (after April 2, 2025)
• Important Considerations: The type of plastic is important. Different types of plastic may have different tax rates.

4. 7326.90.86.88 – Other articles of iron or steel

• HS Code Breakdown:
  • 73: Iron or steel articles.
  • 26: Other articles of iron or steel.
  • 90: Other (This indicates it doesn't fall into the more defined subcategories within 7326)
  • 86.88: Other Other Other Other (Further specifies it's not a specifically listed item within 7326.90)
• What it covers: This code is for iron or steel items. If your cake toppers are made of iron or steel, this code could apply.
• Tax Implications:
  • Base Duty: 2.9%
  • Additional Duty: 25.0%
  • Post April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 82.9% (after April 2, 2025)
• Important Considerations: The type of iron or steel is important. Different types of iron or steel may have different tax rates.

Recommendations & Next Steps:

1. Material Composition: Crucially, determine the primary material of each component of the cake topper set. Is it mostly plastic, paper, metal, or a combination?
2. Dominant Material: If it's a mix, the HS code should reflect the dominant material by weight or value.
3. Detailed Description: Provide a very detailed description of each component to customs. Include the exact materials used, dimensions, and intended use.
4. Certifications: Depending on the materials (especially plastics), you may need certifications to prove compliance with safety standards. Check with your importer or a customs broker.
5. Post-April 2, 2025 Tariffs: Be aware of the tariff changes coming into effect on April 2, 2025.
6. Consult a Broker: For complex classifications, I strongly recommend consulting a licensed customs broker in China. They can provide expert guidance and ensure accurate declarations.
7. Single Declaration: If you are declaring multiple components, you may need to declare each component separately with its corresponding HS code.

Disclaimer: I am an AI and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs professional for accurate and up-to-date regulations.