HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
7323999030 | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other Kitchen or tableware suitable for food or drink contact | Doc | 83.4% | CN | US | 2025-05-12 |
3924104000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other | Doc | 33.4% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "MEASURING SPOON MEASURING CUP SET". Here's a detailed analysis to help you understand the classification and potential costs:
Understanding the HS Codes
You've received two HS codes, which suggests your set might be composed of materials falling under different classifications. Here's a breakdown of each:
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7323.99.90.30 – Table, kitchen or other household articles and parts thereof, of iron or steel
- 73: Chapter 73 covers articles of iron or steel. This is the broad category.
- 23: Specifically, this refers to Table, kitchen or other household articles.
- 99: "Other" - This indicates the item isn't specifically listed in the more detailed subheadings.
- 90: Further specifies "Other" within the 'Other' category.
- 30: "Not coated or plated with precious metal" - This is a key detail. If your measuring spoons/cups are coated (e.g., with chrome, nickel), this code is incorrect.
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3924.10.40.00 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
- 39: Chapter 39 covers plastics and articles thereof.
- 24: Specifically, this refers to tableware, kitchenware, other household articles.
- 10: Tableware and kitchenware.
- 40: "Other" - This indicates the item isn't specifically listed in the more detailed subheadings.
- 00: Further specifies "Other" within the 'Other' category.
Tax Implications
Let's look at the tax details for each code:
- 7323.99.90.30 (Iron or Steel)
- Basic Duty: 3.4%
- Additional Duty: 25.0% (Currently)
- Post April 2, 2025: Additional Duty increases to 30% for steel and aluminum products.
- Total Tax: 83.4%
- 3924.10.40.00 (Plastics)
- Basic Duty: 3.4%
- Additional Duty: 0.0% (Currently)
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 33.4%
Important Considerations & Recommendations
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Material Composition: This is crucial. If your measuring spoon/cup set is a mix of iron/steel and plastic, you'll likely need to declare it under both HS codes, apportioning the value accordingly. For example, if 60% is steel and 40% is plastic, you'd calculate the tax based on those percentages for each code.
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Coating: Double-check if any parts are coated. If they are, HS code 7323.99.90.30 is likely incorrect.
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Single vs. Mixed Declaration: If the set is predominantly one material, you might be able to declare it under a single HS code. However, customs officials have the final say. Declaring under both codes is the safest approach if there's a significant mix.
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Value Declaration: Ensure the declared value is accurate. Customs will assess duties based on this value.
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Post-April 2, 2025 Tariffs: Be aware of the upcoming tariff changes. Factor these into your cost calculations if importing after that date.
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Certification: Depending on the intended use of the measuring spoons/cups (e.g., food contact), you may need to provide certifications like FDA compliance or LFGB certification. Please verify the specific requirements for your destination market.
To help me refine this advice, could you tell me:
- What are the primary materials used in the set (e.g., stainless steel, polypropylene plastic)?
- Are any parts coated or plated?
- What is the intended use of the set (e.g., general household use, commercial kitchen use)?
- What country are you importing to? (Regulations vary by country).
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or import specialist for accurate and up-to-date regulations specific to your situation.