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(CN → US)
| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 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 classification and tax implications for your "PLASTIC DESK COVER" declared under HS Code 3926.90.99.89.
Here's a structured explanation:
1. HS Code Breakdown (3926.90.99.89):
- 39: Plastics and articles thereof. This indicates the general category – products made of plastic.
- 26: Other articles of plastics and articles of other materials. This narrows it down to plastic articles that don't fit into more specific categories within Chapter 39.
- 90: Other. This further specifies that the item isn't covered by the more detailed subheadings within 3926.
- 99: Other. This is a 'catch-all' for items within 3926.90 that aren't specifically defined elsewhere.
- 89: Other. This is the most granular level, indicating a very general "other" plastic article. Because of this level of specificity, it's important to ensure this is the most accurate code.
2. Product Classification & Considerations:
- Why this code? Based on the description ("PLASTIC DESK COVER"), this code is likely assigned because it's a general plastic covering not specifically designed for a particular purpose (like medical use, packaging, etc.).
- Important Check: Is the desk cover made entirely of plastic? If it contains significant components of other materials (e.g., a metal frame, fabric backing), a different HS code might be more appropriate. The material composition is crucial.
- Functionality: Is it a simple protective cover, or does it have special features (e.g., anti-static, waterproof)? Special features could shift the classification.
3. Tax Implications (Based on provided data):
- Basic Duty: 5.3%
- Additional Duty: 7.5% (currently)
- Post-April 2, 2025 Additional Duty: 30% (This is a significant increase, so plan accordingly!)
- Total Tax: 42.8% (This is the combined effect of the basic and additional duties.)
4. Key Recommendations & Next Steps:
- Material Verification: Double-check the exact material composition of the desk cover. Provide a material safety data sheet (MSDS) if available.
- Single Invoice Value: Be aware of the single invoice value. High-value shipments may be subject to more scrutiny.
- Country of Origin: Confirm the country of origin is accurately declared as "CN" (China).
- Valuation: Ensure the declared value accurately reflects the transaction value.
- Post-April 2, 2025 Planning: Factor in the 30% additional duty when calculating your landed costs for shipments after April 2, 2025.
- Required Documents: Prepare all necessary import documents, including the commercial invoice, packing list, bill of lading, and any relevant certificates (e.g., certificate of origin).
- Importer of Record: Ensure you have a valid Importer of Record (IOR) number.
Disclaimer: I am an AI and this information is for general guidance only. HS code classification can be complex and is ultimately determined by customs authorities. It is always best to consult with a licensed customs broker or forwarder for definitive advice tailored to your specific situation.