HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
8513104000 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: Lamps: Other | Doc | 33.5% | CN | US | 2025-05-12 |
3926400090 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles Other | Doc | 35.3% | 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 "LITTLE NIGHT LIGHT" declaration. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits can vary by country. Here's how to interpret the codes you've provided:
- Chapter (First 2 Digits): Indicates the broad category of the product.
- Heading (First 4 Digits): Further narrows down the product type.
- Subheading (First 6 Digits): Provides a more specific classification.
- Additional Digits: Country-specific, offering even greater detail.
Analysis of Your HS Codes
Let's examine each code individually:
1. HS Code: 8513.10.40.00 – Portable Electric Lamps
- Chapter 85: Electrical machinery and equipment. This immediately tells us the product is an electrical device.
- Heading 8513: Portable electrical lamps. This is a very specific classification for lamps designed to be moved around and powered independently.
- Subheading 8513.10: Lamps designed to function by their own source of energy (e.g., batteries).
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8513.10.40.00: Other lamps within this category.
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Tax Implications:
- Basic Duty: 3.5%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional duty increases to 30%.
- Total Tax: 33.5% currently, increasing to 63.5% after April 2, 2025.
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Important Note: This code is suitable if your night lights primarily function on batteries or rechargeable power sources.
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2. HS Code: 3926.40.00.90 – Statuettes and Ornamental Articles of Plastics
- Chapter 39: Plastics and articles thereof. This suggests the night light is made of plastic.
- Heading 3926: Articles of plastics and articles of other materials.
- Subheading 3926.40: Statuettes and other ornamental articles.
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3926.40.00.90: Other statuettes and ornamental articles.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional duty increases to 30%.
- Total Tax: 35.3% currently, increasing to 65.3% after April 2, 2025.
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Important Note: This code is appropriate if the night light is primarily a decorative item made of plastic. The functionality as a light source is secondary.
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3. HS Code: 3926.90.99.89 – Other Plastics Articles
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Articles of plastics and articles of other materials.
- Subheading 3926.90: Other articles.
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3926.90.99.89: Other other articles.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5% currently.
- Post April 2, 2025: Additional duty increases to 30%.
- Total Tax: 42.8% currently, increasing to 72.8% after April 2, 2025.
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Important Note: This is a "catch-all" code for plastic articles not specifically covered elsewhere. It's often used when the item doesn't fit neatly into other categories.
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Recommendations & Key Considerations
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Material Composition: Crucially, determine the primary material of your night lights. Is it mostly plastic, or is it primarily electrical components with some plastic casing? This will heavily influence the correct HS code.
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Functionality: Is the night light primarily a light source, or is it primarily a decorative item?
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Single Declaration vs. Multiple: If you have different types of night lights (e.g., some battery-powered, some purely decorative), consider declaring them separately under the most appropriate HS code for each type.
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Value Declaration: Ensure the declared value (single price) is accurate. Customs may scrutinize values.
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Post-April 2, 2025 Duties: Be aware of the significant duty increases coming into effect on April 2, 2025. Plan your imports accordingly.
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Certifications: Depending on the electrical components and intended market, you may need certifications like CE, RoHS, or other safety standards. Please verify the specific requirements for your destination country.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is highly recommended to consult with a licensed customs broker or import specialist in your country for accurate classification and compliance. They can assess your specific products and ensure you meet all regulatory requirements.