| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8708992300 | Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Parts of tractors suitable for agricultural use: Other | Doc | 170.0% | CN | US | 2025-04-15 |
| 8487900080 | Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: --> Other --> Other | Doc | 198.9% | CN | US | 2025-04-15 |
| 7308903000 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: --> Other: --> Columns, pillars, posts, beams, girders and similar structural units: --> Not in part of alloy steel | Doc | 195.0% | CN | US | 2025-04-15 |
| 7610900080 | Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: --> Other --> Other: --> Other | Doc | 200.7% | CN | US | 2025-04-15 |
| 3926903000 | Other articles of plastics and articles of other materials of headings 3901 to 3914: --> Other: --> Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails | Doc | 174.2% | CN | US | 2025-04-15 |
Okay, let's break down the HS codes and tax implications for your declared items, focusing on "REAR RACK". I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: The information below is based on the provided HS codes and tax details. Final classification and tax rates are determined by customs officials at the port of import. It's crucial to verify this information with your customs broker or the relevant import authority. The 2025.4.11 changes are significant and need careful consideration.
1. 8708.99.23.00 – Parts and accessories of motor vehicles; Parts of tractors suitable for agricultural use: Other
- Breakdown:
- 87: Vehicles and parts thereof.
- 08: Parts and accessories of motor vehicles.
- 99: Other parts and accessories.
- 23: Parts of tractors suitable for agricultural use.
- 00: Other.
- Implication: This code suggests the rear rack is specifically designed as a part for a tractor used in agriculture.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post-April 11, 2025: Additional Duty increases to 145%
- Total Tax: 170.0%
- Recommendation: Confirm if the rack exclusively fits agricultural tractors. If it can be used on other vehicle types, a different HS code might be more appropriate.
2. 8487.90.00.80 – Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features
- Breakdown:
- 84: Nuclear reactors, boilers, machinery and mechanical appliances.
- 87: Parts of machinery.
- 90: Other.
- 00: Other.
- 80: Other.
- Implication: This code is for general machinery parts without electrical components. It's a broad category.
- Tax:
- Basic Duty: 3.9%
- Additional Duty: 25.0%
- Post-April 11, 2025: Additional Duty increases to 145%
- Total Tax: 198.9% (potentially higher if steel/aluminum)
- Recommendation: If the rack has any electrical components (lights, sensors, etc.), this code is incorrect. Also, the 25% additional duty on steel/aluminum products is important. Please confirm the material composition.
3. 7308.90.30.00 – Structures and parts of structures of iron or steel
- Breakdown:
- 73: Iron or steel structures.
- 08: Structures and parts of structures.
- 90: Other.
- 30: Columns, pillars, posts, beams, girders and similar structural units.
- 00: Not in part of alloy steel.
- Implication: This code suggests the rack is a load-bearing structural component made of iron or steel.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post-April 11, 2025: Additional Duty increases to 145%
- Total Tax: 195.0% (potentially higher if steel/aluminum)
- Recommendation: If the rack is not a primary load-bearing structural element, this code is likely incorrect. Confirm the material composition.
4. 7610.90.00.80 – Aluminum structures and parts of structures
- Breakdown:
- 76: Aluminum and aluminum articles.
- 10: Structures and parts of structures.
- 90: Other.
- 00: Other.
- 80: Other.
- Implication: This code suggests the rack is made of aluminum and is a structural component.
- Tax:
- Basic Duty: 5.7%
- Additional Duty: 25.0%
- Post-April 11, 2025: Additional Duty increases to 145%
- Total Tax: 200.7% (potentially higher if steel/aluminum)
- Recommendation: Confirm the material composition. If it's not aluminum, this code is incorrect.
5. 3926.90.30.00 – Other articles of plastics and articles of other materials
- Breakdown:
- 39: Plastics and articles thereof.
- 26: Other articles of plastics.
- 90: Other.
- 30: Parts for yachts or pleasure boats; parts of canoes, racing shells, etc.
- Implication: This code suggests the rack is made of plastic and is a part for a boat.
- Tax:
- Basic Duty: 4.2%
- Additional Duty: 25.0%
- Post-April 11, 2025: Additional Duty increases to 145%
- Total Tax: 174.2%
- Recommendation: If the rack is not made of plastic or is not for a boat, this code is incorrect.
Key Considerations & Recommendations:
- Material Composition: The material (steel, aluminum, plastic, etc.) is critical for accurate classification.
- Function: What is the primary function of the rack? Is it load-bearing, decorative, or part of a larger assembly?
- End Use: Where will the rack be used? (Agricultural tractor, boat, general purpose vehicle, etc.)
- April 11, 2025 Changes: Be prepared for significantly higher tariffs if the rack falls under a code subject to the increased additional duty.
- Certifications: Depending on the end use, you may need specific certifications (e.g., safety standards for vehicle parts).
- Single Invoice: If you are importing multiple parts, ensure the invoice clearly describes each item and its intended use.
I strongly recommend consulting with a customs broker in your country of import. They can provide expert guidance based on your specific situation and ensure compliance with all applicable regulations. Provide them with detailed specifications, photos, and the intended use of the rear rack.