HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
8521900000 | Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: NETWORK VIDEO RECORDER (classified under HS Code 8521.90.00.00).
Here's a structured explanation:
1. HS Code Breakdown (8521.90.00.00):
- 85: This chapter covers "Electrical machinery and equipment; parts thereof; sound recording or reproducing apparatus, television-image reproducing apparatus, and parts and accessories of such articles." Essentially, it covers a broad range of electronics.
- 21: Specifically, this heading focuses on "Video recording or reproducing apparatus."
- 90: This subheading covers "Other" video recording or reproducing apparatus. This means your Network Video Recorder doesn't fall into the more specific categories within 8521 (like videocassette recorders, etc.).
- 00.00: This further specifies the "Other" category.
In short, 8521.90.00.00 is the catch-all for video recording devices that don't fit neatly into the more defined categories.
2. Tax Details:
- Basic Customs Tariff (BCT): 0.0% - This is the standard import duty. Currently, there is no basic tariff on this item.
- Additional Tariff (AT): 7.5% - This is an extra tariff applied on top of the BCT.
- Additional Tariff (AT) after April 2, 2025: 30% - Important: The additional tariff will increase to 30% after April 2, 2025. If your goods will arrive after this date, you need to factor in the higher rate.
- Total Tax: 37.5% (This is the combined rate of BCT + AT, based on the current 7.5% AT rate).
3. Important Considerations & Recommendations:
- Material Composition: While 8521.90.00.00 is the likely code, the material of the NVR's casing could potentially affect the classification. For example, if it's primarily made of a specific metal, there might be a more accurate code under Chapter 72-83 (metals).
- Functionality: Is your NVR simply recording, or does it have advanced features like analytics, remote access, or data storage capabilities? These features could potentially shift the classification, though 8521.90.00.00 is generally broad enough to cover most NVRs.
- Single Declaration or Multiple Items: Are you declaring this NVR as part of a larger shipment with other goods? If so, ensure each item is classified correctly to avoid issues.
- Invoice Accuracy: The description on your commercial invoice should clearly state "Network Video Recorder" and any key specifications.
- Valuation: The declared value of the NVR is crucial for tax calculation. Ensure it's accurate and reflects the true transaction value.
- Certifications: Depending on the destination country's regulations, you might need certifications (e.g., CE, FCC) for the NVR. Please check the import requirements of the destination country to determine if any certifications are needed.
To ensure a smooth clearance process, I recommend:
- Double-check the material composition and functionality of the NVR.
- Verify the arrival date of the goods to account for the potential tariff increase on April 2, 2025.
- Confirm the import regulations and certification requirements of the destination country.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations can be complex and vary significantly by country. It is always best to consult with a licensed customs broker or the customs authorities of the destination country for definitive advice.