HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
8539520091 | Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof: --> Light-emitting diode (LED) light sources: --> Light-emitting diode (LED) lamps --> Other | Doc | 32.0% | CN | US | 2025-05-12 |
8708990300 | Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Parts of tractors suitable for agricultural use: Vibration control goods containing rubber | Doc | 55.0% | CN | US | 2025-05-12 |
3926909905 | Other articles of plastics and articles of other materials of headings 3901 to 3914: --> Other: --> Other --> Elastic bands made wholly of plastics | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared goods. I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: While I can provide guidance based on the information given, the final HS code determination rests with customs officials. It's crucial to verify this information with your customs broker or local customs authority.
1. LED ERROR FREE WATERPROOF REAR LAMPS (HS Code: 8539.52.00.91)
-
HS Code Breakdown:
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image transmission or reproduction apparatus, and parts and accessories of such articles.
- 39: Lamps and lighting fittings; illuminated signs, illuminated nameplates and the like; signalling equipment; prefabrication building elements illuminated.
- 52: Light-emitting diode (LED) light sources.
- 00: Further specifies the type of LED light source.
- 91: Other (This is where your specific LED lamps fall, as they aren't specifically listed elsewhere within 8539.52.00).
-
Description: This code covers LED lamps, specifically those not categorized under more specific headings. The "ERROR FREE" and "WATERPROOF" aspects are characteristics of the lamp and don't change the HS code itself.
- Tax Implications:
- Basic Duty: 2.0%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional Duty will increase to 30%.
- Total Tax: 32.0% (currently). This will increase to 32.0% after April 2, 2025.
- Recommendations:
- Technical Specifications: Be prepared to provide detailed technical specifications of the LED lamps (voltage, wattage, lifespan, etc.) to customs if requested.
- Certification: Check if any specific certifications (CE, RoHS, etc.) are required for importing LED lighting into your destination country.
2. Parts and accessories of the motor vehicles (HS Code: 8708.99.03.00)
- HS Code Breakdown:
- 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof.
- 08: Parts and accessories of motor vehicles.
- 99: Other parts and accessories.
- 03: Parts of tractors suitable for agricultural use.
- 00: Further specifies the type of tractor parts.
- Description: This code covers parts and accessories for tractors used in agriculture, specifically vibration control goods containing rubber.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% currently.
- Post April 2, 2025: Additional Duty will increase to 30%.
- Total Tax: 55.0% (currently). This will increase to 55.0% after April 2, 2025.
- Recommendations:
- Agricultural Use: Ensure you can demonstrate that the parts are specifically designed for agricultural tractors. Documentation from the manufacturer can be helpful.
- Material Composition: Confirm the exact composition of the "vibration control goods" (percentage of rubber, other materials).
3. Elastic bands made wholly of plastics (HS Code: 3926.90.99.05)
- HS Code Breakdown:
- 39: Plastics and articles thereof.
- 26: Other articles of plastics and articles of other materials.
- 90: Other.
- 99: Other.
- 05: Elastic bands made wholly of plastics.
- Description: This code covers elastic bands made entirely of plastic.
- Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5% currently.
- Post April 2, 2025: Additional Duty will increase to 30%.
- Total Tax: 42.8% (currently). This will increase to 42.8% after April 2, 2025.
- Recommendations:
- Material Verification: Confirm that the elastic bands are entirely made of plastic. Any other material content could change the HS code.
- Single Polymer or Mixture?: Knowing the type of plastic used (e.g., polyethylene, polypropylene) can be helpful.
Important Reminders:
- April 2, 2025: Be aware of the upcoming changes in additional duties.
- Documentation: Keep detailed records of invoices, packing lists, and any relevant certifications.
- Customs Broker: I strongly recommend working with a qualified customs broker in your destination country. They can provide expert guidance and ensure compliance with all regulations.
- HS Code is Final: The final HS code determination is made by customs officials.
Do you have any specific questions about any of these codes, or would you like me to elaborate on any aspect of the tax implications?