HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
3924104000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other | Doc | 33.4% | CN | US | 2025-05-12 |
8210000000 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof | Doc | 58.7% | CN | US | 2025-05-12 |
8210000000 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof | Doc | 58.7% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared item "PP CUTTING BOARD 6PCS". Here's a detailed analysis to help you understand the classification and potential costs:
Understanding the HS Codes
You've received three HS codes, which is unusual for a single item. Let's analyze each one and why you might have multiple options:
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3924.10.40.00 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other
- 39: Plastics and articles thereof. This chapter covers all goods made of plastic.
- 24: Plastics tableware, kitchenware, other household articles and hygienic or toilet articles. This narrows it down to household items made of plastic.
- 10: Tableware and kitchenware. Specifically focuses on items used for eating and food preparation.
- 40.00: Other. This is a residual subheading, meaning it covers plastic tableware and kitchenware not specifically classified elsewhere.
- Tax Rate: Base Tariff: 3.4%, Additional Tariff: 0.0%, Total Tariff: 33.4% (as of now). Important: This will increase to 30% additional tariff after April 2nd, 2025.
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8210.00.00.00 – Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof
- 82: Tools, implements, cutlery, hand tools, and articles thereof. This chapter covers a wide range of hand-operated tools.
- 10: Hand-operated mechanical appliances. Specifically focuses on appliances powered by hand.
- 00.00.00: This is a general subheading within hand-operated appliances.
- Tax Rate: Base Tariff: 3.7%, Additional Tariff: 25.0%, Total Tariff: 58.7% (as of now). Important: This will increase to 30% additional tariff after April 2nd, 2025.
Why Multiple Codes?
The discrepancy arises because a cutting board could be classified in different ways depending on its features and how it's marketed.
- 3924.10.40.00 is the more likely and appropriate code if the cutting board is simply a plastic board used for cutting food. It's considered a kitchenware item.
- 8210.00.00.00 might be applicable if the cutting board has any mechanical features (e.g., a built-in scale, a juice groove with a collection mechanism, or is part of a larger food preparation set with other tools). However, for a standard cutting board, this is less likely.
Recommendations & Important Considerations:
- Confirm the Material: Ensure the cutting board is entirely made of PP (Polypropylene) plastic. Any other materials (e.g., wood, metal) could change the HS code.
- Functionality: Is it just a cutting board, or does it have any additional features that could be considered mechanical?
- Dominant Use: What is the primary function of the item? If it's overwhelmingly used for cutting, 3924.10.40.00 is the better choice.
- Declare Accurately: Choose the HS code that most accurately reflects the item's composition and function. Incorrect declaration can lead to delays, fines, and other issues.
- 2025 Tariff Changes: Be aware of the additional tariff increases coming into effect on April 2nd, 2025. Factor this into your cost calculations.
- Supplier Documentation: Ask your supplier for a detailed product specification sheet and any existing classification information they have.
- Customs Ruling (Optional): If you're unsure, you can request a binding customs ruling from the customs authority in your importing country. This provides a definitive classification for your specific product.
In conclusion, I recommend using HS code 3924.10.40.00 for a standard PP cutting board. However, carefully review the points above to ensure this is the correct classification for your specific item.
Do you have any further details about the cutting board's features or composition? Providing more information will help me refine the classification and provide more accurate guidance.