| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4205008000 | Other articles of leather or of composition leather: --> Other: --> Other: --> Other | Doc | 170.0% | CN | US | 2025-04-15 |
Okay, let's break down the classification and tax implications for your declared item: RAIN COVER under HS Code 4205.00.80.00.
Here's a structured analysis:
1. HS Code Breakdown (4205.00.80.00):
- 42: This chapter covers "Articles of leather; saddlery and harness; travel goods, handbags and wallets; articles of animal gut." Essentially, it deals with products made of leather or similar materials.
- 05: This heading specifically focuses on "Other articles of leather or of composition leather." This means your rain cover isn't a standard item like belts or wallets, but falls into a more general "other" category of leather goods.
- 00: This subheading further specifies "Other". It indicates the rain cover doesn't fit into more defined subcategories within "Other articles."
- 80.00: This is the final, most specific classification. It also means "Other".
In essence, the HS Code 4205.00.80.00 is used for rain covers made of leather or composition leather that don't have a more precise classification.
2. Tax Details:
- Basic Tariff: 0.0% - This means there's no standard import duty applied.
- Additional Tariff: 25.0% - This is an extra duty levied on top of the basic tariff.
- Additional Tariff (Post April 11, 2025): 145% - A significantly higher additional tariff will be applied after April 11, 2025.
- Total Tax: 170.0% - This is the combined effect of the basic and additional tariffs. This is a very high tax rate.
3. Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the exact material composition of your rain cover. Is it entirely leather or composition leather? If other materials (like plastic, nylon, polyester) make up a significant portion, a different HS Code might be more appropriate (and potentially have a lower tax rate). Provide a material breakdown if possible.
- Composition Leather Definition: "Composition leather" can have varying definitions. Ensure your material meets the customs definition to avoid issues.
- Single Price Check: The declared value (single price) of the rain cover is important. Customs will assess the value to ensure it's accurate.
- Certification/Compliance: Depending on the end-use of the rain cover (e.g., if it's for children, or has specific safety requirements), you might need to provide certifications (like REACH compliance for certain chemicals, or safety testing reports).
- Post-April 11, 2025 Impact: Be aware of the substantial tax increase coming into effect after April 11, 2025. If possible, expedite shipments before this date.
- Country of Origin: You've indicated China (CN) as the country of origin. Ensure you have the correct documentation to support this claim (e.g., a Certificate of Origin).
Disclaimer: I am an AI and this information is for general guidance only. Customs regulations are complex and can change. It is highly recommended to consult with a licensed customs broker or your local customs authority for definitive advice tailored to your specific situation. They can review your product details and documentation to ensure accurate classification and compliance.