| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 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 |
| 4421918800 | Other articles of wood: Other: Of bamboo: Canoe paddles | Doc | 30.0% | CN | US | 2025-05-12 |
| 7324900000 | Sanitary ware and parts thereof, of iron or steel: Other, including parts | Doc | 80.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items. I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: HS code classification is complex and ultimately determined by customs officials. This analysis is based on the information provided and should be used as a guide. It's crucial to verify these codes with your customs broker or local customs authority.
1. FOLDING TOILET SEAT – HS Code: 3926.90.99.89
- Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. This specifies articles made of plastic, or combining plastic with other materials.
- 3926.90: Other. This is a 'catch-all' category within other plastic articles.
- 3926.90.99: Further specifies 'other' within the 'other' category.
- 3926.90.99.89: This is a very specific sub-classification, likely for miscellaneous plastic articles not covered elsewhere.
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax (Current): 42.8%
- Important Consideration: The significant jump to 30% additional duty after April 2, 2025, means timing of import will be important.
Recommendation: Please confirm the exact plastic composition of the folding toilet seat. Different types of plastic might fall under different subheadings with varying duty rates. Also, verify the single piece price. Low-value items may be subject to de minimis rules (below which duty is not collected), but this varies by country.
2. Canoe Paddles (Of Bamboo) – HS Code: 4421.91.88.00
- Chapter 44: Wood and articles of wood; wood charcoal. This chapter covers products made from wood.
- 4421: Wood articles; wood charcoal. This specifies articles made of wood.
- 4421.91: Other articles of wood. This is a category for wood articles not specifically classified elsewhere.
- 4421.91.88: Further specifies 'other' wood articles.
- 4421.91.88.00: This is a specific sub-classification for bamboo canoe paddles.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax (Current): 30.0% (only the post-April 2, 2025 duty applies)
Recommendation: Confirm the material is 100% bamboo. If other materials are used in construction (e.g., metal fittings), the HS code may change.
3. Sanitary Ware and Parts (Of Iron or Steel) – HS Code: 7324.90.00.00
- Chapter 73: Iron or steel articles. This chapter covers products made from iron or steel.
- 7324: Sanitary ware and parts thereof, of iron or steel. This specifies sanitary ware and its components.
- 7324.90: Other. This is a 'catch-all' category for sanitary ware not specifically classified elsewhere.
- 7324.90.00.00: This is a specific sub-classification for other sanitary ware and parts.
Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30% (for steel/aluminum products)
- Total Tax (Current): 80.0%
Recommendation: Crucially, confirm the exact steel alloy composition. Different types of steel may have different duty rates. Also, verify if the parts are integral to the function of the sanitary ware. Parts classified separately might have different duty rates. You may need to provide a material certificate.
General Advice:
- HS Code Verification: Always double-check these HS codes with your customs broker or local customs authority before importing.
- Material Composition: Accurate material declarations are vital.
- Single Piece Price: Be aware of de minimis values.
- Certifications: Depending on the product type, you may need certifications (e.g., safety standards, origin certificates).
- April 2, 2025 Changes: Be mindful of the upcoming duty changes and plan accordingly.
I hope this detailed breakdown is helpful! Let me know if you have any further questions.