| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 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 | 83.9% | CN | US | 2025-05-12 |
| 3926909989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "RESIN BRAKE PADS". I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: While you've provided descriptions, the final HS code determination rests with customs officials. This analysis is based on the information given and is for guidance only. It's crucial to verify this with your customs broker or local customs authority.
Analysis of HS Codes & Tax Implications
Here's a breakdown of each HS code provided:
1. HS Code: 8487.90.00.80 – Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: Other Other
- Chapter 84: Machinery and mechanical appliances; parts thereof. This chapter covers a very broad range of machinery and their components.
- 8487: Parts for machinery, not containing electrical connectors, insulators, coils, contacts or other electrical features. This narrows it down to non-electrical machinery parts.
- 8487.90: Other parts of machinery. This is a residual heading for parts that don't fit into more specific categories within 8487.
- 8487.90.00: Further specification within "Other parts".
- 8487.90.00.80: Even more specific – typically used for a wide variety of miscellaneous machinery parts.
Tax Implications:
- Basic Duty: 3.9%
- Additional Duty (Tariff): 25.0%
- Post April 2, 2025 Additional Duty: 30% (This is a key date to be aware of, as the tariff will increase.)
- Specific Note: A 25% additional duty applies to steel and aluminum products. You need to confirm the material composition of your brake pads. If they contain significant amounts of steel or aluminum, this 25% tariff will apply.
- Total Tax: 83.9%
Important Considerations for 8487.90.00.80:
- Material Composition: Crucially, determine the exact material composition of the brake pads. The 25% additional duty on steel/aluminum is significant. Provide a material safety data sheet (MSDS) or a detailed bill of materials (BOM) to customs.
- Function: While classified as a machinery part, the specific function of the brake pad (friction material) might lead customs to consider other classifications.
- Single Piece or Assembly: Is the brake pad a single piece or an assembly of multiple components? This can affect classification.
2. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 3926: Other articles of plastics and articles of other materials. This heading covers items made from plastics or a combination of materials.
- 3926.90: Other articles of plastics and articles of other materials not elsewhere specified. This is a residual heading for items that don't fit into more specific categories within 3926.
- 3926.90.99: Further specification within "Other articles".
- 3926.90.99.89: Even more specific – typically used for a wide variety of miscellaneous plastic articles.
Tax Implications:
- Basic Duty: 5.3%
- Additional Duty (Tariff): 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 42.8%
Important Considerations for 3926.90.99.89:
- Plastic Composition: What type of plastic is used? Different types of plastic might have different tariff rates.
- Material Combination: If the brake pads are made of multiple materials (e.g., plastic and resin), the classification can be complex.
- Function: The primary function of the brake pad (friction material) is important.
Recommendations & Next Steps:
- Verify Material Composition: This is the most important step. Obtain detailed material specifications for both items.
- Consult a Customs Broker: I strongly recommend working with a licensed customs broker in your importing country. They can provide expert guidance on classification and ensure compliance with all regulations.
- Consider a Binding Ruling: If you are unsure about the correct classification, you can request a binding ruling from your customs authority. This provides legal certainty.
- Prepare Documentation: Gather all relevant documentation, including:
- Commercial Invoice
- Packing List
- Bill of Materials (BOM)
- Material Safety Data Sheet (MSDS)
- Technical Specifications
- Be Aware of the April 2, 2025 Tariff Changes: Plan accordingly for the increased tariffs.
Disclaimer: I am an AI assistant and cannot provide legal or financial advice. This information is for general guidance only. Always consult with qualified professionals for specific advice.