HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
9004900090 | Spectacles, goggles and the like, corrective, protective or other: Other Other | Doc | 40.0% | CN | US | 2025-05-12 |
3924102000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters | Doc | 44.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "PLASTIC GLASSES". Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits are used for more specific categorization by individual countries.
1. Spectacles, Goggles and the Like (HS Code: 9004.90.00.90)
- 90: Chapter 90 covers "Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof." This immediately tells us we're dealing with items related to vision or medical use.
- 04: Within Chapter 90, code 04 specifically covers "Spectacles, goggles and the like, corrective, protective or other."
- 90.00: This further narrows it down to "Other" within the spectacles, goggles category. This likely means your plastic glasses aren't specifically corrective (prescription) or protective (safety glasses) – they fall into a general use category.
- 90.00.90: This is the most specific code, indicating "Other" within the "Other" category.
Tax Implications (9004.90.00.90):
- Basic Duty: 2.5%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 40.0%
Important Considerations for 9004.90.00.90:
- Corrective vs. Non-Corrective: The classification hinges on whether these glasses have a prescription. If they are prescription glasses, a different HS code (likely within 9004.10) might apply, potentially with different tax rates.
- Protective Features: If the glasses meet specific safety standards (e.g., ANSI Z87.1 for impact resistance), they might be classified as protective eyewear, changing the HS code.
- Material: While the description says "plastic," confirm the exact plastic type. Some specialized plastics might have different import regulations.
2. Tableware, Kitchenware, etc., of Plastics (HS Code: 3924.10.20.00)
- 39: Chapter 39 covers "Plastics and articles thereof." This indicates the primary material is plastic.
- 24: Within Chapter 39, code 24 specifically covers "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics."
- 10: This further narrows it down to "Tableware and kitchenware."
- 20.00: This is the most specific code, indicating "Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters."
Tax Implications (3924.10.20.00):
- Basic Duty: 6.5%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 44.0%
Important Considerations for 3924.10.20.00:
- Food Grade Plastic: Ensure the plastic used is food-grade, as this can impact import requirements and potential testing.
- Melamine Content: If the plastic contains melamine, there might be specific regulations and testing requirements.
- Single-Use vs. Reusable: The intended use (single-use disposable vs. reusable) could affect classification.
Recommendations & Next Steps:
- Verify Material Composition: Confirm the exact plastic types used in both sets of glasses. Provide this information to your customs broker.
- Confirm Intended Use: Clearly define the intended use of each item (corrective, protective, food-grade, reusable, etc.).
- Check for Certifications: Depending on the intended use, you might need certifications (e.g., FDA for food contact, ANSI for safety eyewear).
- Review the April 2, 2025 Changes: Be prepared for the increased additional duty of 30% after April 2, 2025.
- Consult a Customs Broker: I highly recommend working with a licensed customs broker in China. They can provide expert guidance, ensure accurate classification, and handle the import process efficiently.
- Provide Detailed Invoices: Ensure your invoices clearly state the material composition, intended use, and any relevant certifications.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with a qualified customs broker or relevant authorities for accurate and up-to-date regulations.