HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
9401790035 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Outdoor: Other: Other | Doc | 55.0% | CN | US | 2025-05-12 |
3926301000 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Handles and knobs | Doc | 44.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "OFFICE CHAIR" components. I'll provide a structured analysis to help you understand the classification and potential costs.
Overall Summary: You have two distinct components classified under different HS codes, each with its own tax rate. It's crucial to understand these differences for accurate import calculations.
1. HS Code: 9401.79.00.35 – Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Outdoor: Other: Other
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Breakdown of the HS Code:
- 94: Furniture; bedding, mattresses, support, bracing and similar parts. This chapter broadly covers furniture items.
- 01: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. This narrows it down to seats, excluding specific types like those in heading 9402 (armchairs, etc.).
- 79: Other seats, with metal frames. This specifies seats with metal frames.
- 00: Other Other. This is a further sub-categorization, indicating a more specific type of seat.
- 35: Outdoor: Other: Other. This indicates the seat is for outdoor use.
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What this means: This HS code is specifically for outdoor seats with metal frames. It's likely the chair itself or a significant structural component of the chair.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (current rate)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 55.0%
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Important Considerations:
- Material Verification: Confirm the frame is primarily metal. If other materials are significant, the HS code might be incorrect.
- Functionality: Is this seat specifically designed for outdoor use (weather resistance, etc.)?
- Single vs. Multiple Components: If you're importing a complete chair, this code is appropriate. If you're importing parts of a chair, ensure this code accurately reflects the part's function.
2. HS Code: 3926.30.10.00 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Handles and knobs
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Breakdown of the HS Code:
- 39: Plastics and articles thereof. This chapter covers plastic products.
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914. This narrows it down to plastic articles.
- 30: Fittings for furniture, coachwork or the like. This specifies parts used in furniture.
- 10: Handles and knobs. This is a very specific categorization for handles and knobs.
- 00: Further specification.
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What this means: This HS code is for plastic handles and knobs used on furniture. It's likely a smaller component of your chair, such as armrest handles or adjustment knobs.
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Tax Implications:
- Basic Duty: 6.5%
- Additional Duty: 7.5% (current rate)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 44.0%
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Important Considerations:
- Material Composition: Confirm the handles and knobs are primarily plastic. If they contain significant amounts of other materials (metal, wood, etc.), a different HS code might be more appropriate.
- Functionality: Ensure these parts are genuinely handles and knobs used for furniture.
- Single vs. Multiple Components: If you are importing a variety of furniture fittings, you may need to classify them under different HS codes.
Recommendations & Next Steps:
- Detailed Product Specifications: Have detailed specifications for each component (material composition, dimensions, function, intended use).
- Material Verification: Double-check the primary material of each component. This is crucial for accurate classification.
- Single Declaration: If you are importing a complete chair with multiple components, consider whether it's more efficient to declare it as a single item under a more general HS code (if appropriate).
- April 2, 2025, Changes: Be aware of the upcoming changes in additional duties on April 2, 2025. Factor this into your cost calculations.
- Customs Broker: I strongly recommend consulting with a licensed customs broker in China. They can provide expert guidance on HS code classification, tax calculations, and import procedures specific to your situation.
- Certifications: Depending on the final use of the chair, you may need to provide certifications (e.g., safety standards, environmental compliance). Check with your importer and relevant regulatory bodies.
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 for accurate and up-to-date information.