| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 3923300090 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Carboys, bottles, flasks and similar articles Other | Doc | 58.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "PLASTIC WATER BOTTLE" declaration, based on the HS Code provided: 3923.30.00.90.
Here's a detailed analysis:
1. HS Code Breakdown (3923.30.00.90):
- 39: This chapter covers "Plastics and articles thereof." It broadly indicates the material of your product.
- 23: This heading specifically covers "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics." This means items designed for containing or protecting goods – like bottles, containers, and their related closures.
- 30: This subheading narrows it down to "Carboys, bottles, flasks and similar articles." This is where your water bottles fall.
- 00: Further specifies the type within the subheading.
- 90: This is the final digit, indicating "Other" – meaning it doesn't fall into a more specific category within carboys, bottles, flasks etc.
In essence, HS Code 3923.30.00.90 is for plastic bottles (like water bottles) that aren't specifically categorized elsewhere.
2. Tax Implications:
- Basic Tariff: 3.0%
- Additional Tariff: 25.0% (currently)
- Additional Tariff (Post April 2025): 30.0% – Important to note this change!
- Total Tax: 58.0% (based on the current rates)
3. Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the exact plastic composition of your bottles. Different plastic types could potentially lead to a different HS Code (though 3923.30.00.90 is common for standard water bottle plastics like PET, HDPE, etc.).
- Single-Wall vs. Multi-Wall: The construction of the bottle (single-layer vs. multiple layers) could influence classification in some cases.
- Closure Type: The type of lid/cap (screw-on, flip-top, etc.) is generally included within this HS Code, but unusual or specialized closures might require separate consideration.
- Intended Use: While it's a "water bottle," confirm if it's specifically designed for potable water (food grade) or other uses. This can affect import regulations.
- Valuation: The declared value (single price) of the bottles is critical for accurate tax calculation. Ensure it's a fair market value.
- Certifications: Depending on the destination country, you may need certifications to prove the bottles are safe for their intended use (e.g., food-grade certificates, BPA-free certifications). Check the import requirements of the destination country.
- Post-April 2025 Tariff: Be prepared for the additional tariff to increase to 30.0% after April 2025. Factor this into your pricing and planning.
In summary: HS Code 3923.30.00.90 appears to be the correct classification for your plastic water bottles. However, always double-check the material composition and intended use, and be aware of the upcoming tariff changes. It's always best to consult with a customs broker in the destination country for the most accurate and up-to-date information.