| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 9401790035 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Outdoor: Other: Other | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "FOLDING CHAIR" based on the HS Code provided: 9401.79.00.35.
Here's a detailed analysis:
1. HS Code Breakdown (Understanding the Digits):
- 94: Chapter 94 – Furniture; bedding, mattresses, support, stuffing and similar items; lamps and lighting fittings, not elsewhere specified or included. This tells us the broad category – it's furniture.
- 01: This narrows it down to "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof." So, we're dealing with seats, but not those specifically classified as airplane/motor vehicle seats (those are in Chapter 9402).
- 79: Further specifies "Other seats, with metal frames." This means your folding chair has a metal frame.
- 00: Indicates "Other". This is a more granular classification within the "Other seats with metal frames" category.
- 35: This is the most specific subheading, denoting "Outdoor: Other: Other". This confirms the chair is classified as an outdoor folding chair.
2. Product Classification Confirmation:
Based on this HS Code, your folding chair is specifically categorized as an outdoor folding chair with a metal frame. It's important to ensure this accurately reflects the chair's construction and intended use.
3. Tax Implications:
- Basic Duty: 0.0% - There is no basic import duty on this product.
- Additional Duty (Safeguard Duty): 25.0% - A 25% additional duty is currently applied.
- Additional Duty (Post April 2025): 30.0% - Effective after April 2025, the additional duty will increase to 30%.
- Total Tax: 55.0% - This is the combined effect of the basic duty and the additional duty.
4. Important Considerations & Recommendations:
- Material Verification: Crucially, double-check the primary material of the chair's frame. While the HS Code suggests metal, confirm this is accurate. Different materials could lead to a different HS Code and tax rate.
- Unit Price: The unit price of the chair can sometimes influence the applicable tax rate or require additional documentation. Please verify the declared value.
- Certification/Compliance: Depending on the destination country's regulations, outdoor furniture may require specific safety or quality certifications (e.g., for flammability, load-bearing capacity, weather resistance). Please check the import requirements of the destination country to determine if any certifications are needed.
- Country of Origin: Ensure the declared country of origin is accurate, as this impacts trade agreements and potential preferential tariff rates.
- Detailed Description: Provide a very detailed description of the chair on your import declaration, including dimensions, weight, materials used (frame, seat, backrest), and any special features. This helps ensure accurate classification.
- Post-April 2025 Changes: Be aware of the upcoming increase in the additional duty in April 2025 and factor this into your cost calculations.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or import specialist for accurate and up-to-date information specific to your import situation.