HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
3926909910 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Laboratory ware | Doc | 42.8% | CN | US | 2025-05-12 |
4417004000 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Paint brush and paint roller handles | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS code classification and tax implications for your declared item "PAINTBRUSH" based on the provided data. Here's a structured analysis:
Understanding the HS Code System
The Harmonized System (HS) code is a globally standardized system of names and numbers to classify traded products. It's used by customs worldwide to ensure consistent tariff application. The first 6 digits are generally consistent, but countries can add further digits for more specific classifications.
Analysis of Your Items
You've provided three potential HS code classifications. Let's examine each:
-
HS Code: (No HS Code Provided) - "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Of paper pulp"
-
48 - Paper or paperboard; cellulose wadding or webs of cellulose fibres. (This is the Chapter heading - broad category)
- 04 - Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
-
Meaning: This HS code is for items made of paper pulp. This is unlikely to be the correct classification for a paintbrush unless the brush body is entirely made of paper pulp (which is rare).
-
HS Code: 3926.90.99.10 - "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Laboratory ware"
-
39 - Plastics and articles thereof. (Chapter heading)
- 26 - Other articles of plastics and articles of other materials of headings 3901 to 3914.
- 90 - Other.
- 99 - Other.
- 10 - Other Laboratory ware.
-
Meaning: This code is for plastic articles, specifically "other laboratory ware". While some paintbrushes might be used in a laboratory setting, this is not a typical classification for standard paintbrushes. It's likely only applicable if the brush is specifically designed and marketed as laboratory equipment.
-
HS Code: 4417.00.40.00 - "Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Paint brush and paint roller handles"
-
44 - Wood and articles of wood; wood charcoal. (Chapter heading)
- 17 - Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
- 00 - Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood.
- 40 - Paint brush and paint roller handles.
- Meaning: This code is specifically for wood paint brush handles. This is the most likely classification if your paintbrushes have wooden handles.
Tax Implications (Based on Provided Data)
- HS Code 3926.90.99.10:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Total Tax: 42.8% (as of the data provided)
- Important Note: The additional duty will increase to 30% after April 2, 2025.
- HS Code 4417.00.40.00:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Total Tax: 37.5% (as of the data provided)
- Important Note: The additional duty will increase to 30% after April 2, 2025.
Recommendations & Key Considerations
-
Material is Crucial: The primary material of the paintbrush is the most important factor in determining the correct HS code.
- Wooden Handle: If the handle is wood, HS Code 4417.00.40.00 is the most appropriate.
- Plastic Body/Handle: If the entire brush is plastic, HS Code 3926.90.99.10 is more likely.
- Paper Pulp: Only use the first HS code if the brush is made of paper pulp.
-
Brush Bristles: The type of bristles (natural or synthetic) doesn't directly determine the HS code, but it could be relevant for specific import regulations in your destination country.
-
Single vs. Sets: Are you importing individual paintbrushes or sets? Sets might have a different classification.
-
Declare Accurately: Provide a detailed description of the paintbrush to customs, including materials, dimensions, and intended use.
-
Check Destination Country Regulations: Import regulations and tariff rates can vary significantly by country. Always verify the specific requirements for your destination.
-
2025 Tariff Changes: Be aware of the additional duty increase on April 2, 2025, and factor that into your cost calculations.
To help me provide a more accurate classification, please tell me:
- What is the primary material of the paintbrush (wood, plastic, paper pulp, other)?
- What are the bristles made of (natural or synthetic)?
- Are you importing individual brushes or sets?
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should consult with a qualified customs broker or import specialist for specific advice related to your import situation.