HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
6910900000 | Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Other | Doc | 43.2% | CN | US | 2025-05-12 |
3922900000 | Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Other | Doc | 61.3% | CN | US | 2025-05-12 |
7326903500 | Other articles of iron or steel: Other: Other: Containers of a kind normally carried on the person, in the pocket or in the handbag | Doc | 87.8% | CN | US | 2025-05-12 |
6810990080 | Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other Other | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "PORTABLE TOILETS" declaration. Here's a structured analysis to help you understand the classification and potential costs.
Important Note: Determining the correct HS code is crucial. Misclassification can lead to delays, penalties, and unexpected costs. The following is based on the descriptions provided. You should always confirm with a customs broker or local customs authority if you are unsure.
1. 6910.90.00.00 – Ceramic Sinks, Washbasins, etc. (Other)
- HS Code Breakdown:
- 69: Ceramics
- 10: Sanitary ware, including sinks, washbasins, toilets, etc.
- 90: Other (This indicates it doesn't fall into a more specific category within 6910)
- Description Match: This code likely applies if your portable toilets are primarily made of ceramic and function as traditional sanitary fixtures (like a toilet bowl).
- Tax Implications:
- Basic Duty: 5.7%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 43.2%
- Important Considerations: The "Other" classification is broad. If your toilets have unique features (e.g., self-flushing mechanisms, integrated water tanks), a different code might be more appropriate.
2. 3922.90.00.00 – Baths, Showers, Sinks, etc. of Plastics (Other)
- HS Code Breakdown:
- 39: Plastics and articles thereof
- 22: Baths, showers, sinks, washbasins, bidets, etc.
- 90: Other (This indicates it doesn't fall into a more specific category within 3922)
- Description Match: This code applies if your portable toilets are primarily made of plastic.
- Tax Implications:
- Basic Duty: 6.3%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 61.3%
- Important Considerations: The type of plastic used is important. Some specialized plastics might have different classifications.
3. 7326.90.35.00 – Articles of Iron or Steel: Containers (Normally Carried on the Person)
- HS Code Breakdown:
- 73: Iron or steel articles
- 26: Iron or steel containers
- 90: Other
- 35: Containers normally carried on the person
- Description Match: This code seems less likely for a complete portable toilet. It might apply to components of the toilet if they are small, iron or steel containers (e.g., a small steel frame, a metal handle).
- Tax Implications:
- Basic Duty: 7.8%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30% (for steel/aluminum products)
- Total Tax: 87.8%
- Important Considerations: This code is very specific. It's unlikely to cover the entire toilet unless it's primarily a metal container.
4. 6810.99.00.80 – Articles of Cement, Concrete, or Artificial Stone (Other)
- HS Code Breakdown:
- 68: Articles of stone, plaster, cement, concrete, or artificial stone
- 10: Articles of cement, concrete, or artificial stone
- 99: Other
- 80: Other
- Description Match: This code applies if your portable toilets are made of cement, concrete, or artificial stone.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 55.0%
- Important Considerations: The composition of the artificial stone is important.
Recommendations & Next Steps:
- Material Confirmation: Crucially, determine the primary material of your portable toilets. This will narrow down the correct HS code.
- Component Breakdown: If the toilet is made of multiple materials, you might need to declare each component separately under its appropriate HS code.
- Detailed Description: Provide a very detailed description of the toilet to a customs broker, including dimensions, weight, materials, and functionality.
- Certifications: Depending on the intended use and destination country, you may need certifications related to sanitation, safety, or environmental standards. Check the import requirements of the destination country.
- Consult a Broker: I strongly recommend consulting with a licensed customs broker in both the exporting (China) and importing countries. They can provide expert guidance and ensure accurate classification and compliance.
- Single Invoice: Ensure you have a detailed invoice with accurate pricing and descriptions for each component.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with qualified professionals for specific import/export regulations.