| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4820102020 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: --> Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: --> Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles --> Memorandum pads, letter pads and similar articles | Doc | 55.0% | CN | US | 2025-05-12 |
| 8308903000 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewelry, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal: --> Other, including parts: --> Beads and spangles of base metal | Doc | 55.0% | 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 – SEQUIN MEMO PADS. Here's a structured analysis to help you understand the classification, duties, and important considerations:
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first two digits generally indicate the chapter, the next two the subheading, and further digits provide more specific details.
1. Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles (HS Code: 4820.10.20.20)
- Chapter 48: Manufactured articles of paper or paperboard. This broadly covers stationery and similar items.
- 4820: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries etc.
- 4820.10: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles.
- 4820.10.20: Memorandum pads, letter pads and similar articles.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 55.0%
Important Notes:
- Paper Quality: The classification hinges on the material being primarily paper or paperboard.
- Binding: The fact that these are bound is crucial for this classification.
- Decoration: The presence of sequins is noted, but doesn't change the base classification as long as the primary material is paper.
2. Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal (HS Code: 8308.90.30.00)
- Chapter 83: Miscellaneous articles of base metal.
- 8308: Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal.
- 8308.90: Other.
- 8308.90.30: Beads and spangles of base metal.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 55.0%
Important Notes:
- Material: This code applies specifically to the metal components (the sequins themselves).
- Attachment: If the sequins are pre-attached to the paper pads, the classification might need re-evaluation (see "Combined Goods" below).
3. Other articles of plastics and articles of other materials (HS Code: 3926.90.99.89)
- Chapter 39: Plastics and articles thereof.
- 3926: Other articles of plastics and articles of other materials.
- 3926.90: Other.
- 3926.90.99: Other.
- 3926.90.99.89: Other.
Tax Implications:
- Basic Duty: 5.3%
- Additional Tariff: 7.5%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 42.8%
Important Notes:
- Material: This code is for any plastic components used in the memo pads.
- Minor Component: If the plastic is a very small part of the overall product, this code might be appropriate.
Important Considerations & Recommendations:
- Combined Goods: If the sequins are permanently attached to the paper pads, the entire item might be classified under a different code, potentially 4820.10.20.20 (the paper goods code), depending on the dominant material and function. You'll need to provide details on the attachment method and the proportion of metal vs. paper.
- Material Verification: Crucially, verify the exact composition of the sequins (base metal type) and any plastic components. This will ensure accurate classification.
- Single Invoice: If you are importing the paper, metal sequins, and plastic components together as a finished product, the customs authorities will likely assess the classification based on the overall product.
- Valuation: The declared value (single price) of the memo pads is important for duty calculation.
- 2025 Tariff Changes: Be aware of the additional tariff increases coming into effect on April 2, 2025.
- Certifications: Depending on the intended use of the memo pads (e.g., for children), you might need to provide safety certifications.
To help me refine the classification further, please provide:
- A detailed description of how the sequins are attached to the paper.
- The exact material composition of the sequins (e.g., iron, aluminum, etc.).
- The proportion of metal vs. paper in the finished product.
- The intended use of the memo pads.
Disclaimer: I am an AI assistant and this information is for general guidance only. It is essential to consult with a qualified customs broker or import specialist for accurate classification and compliance with specific import regulations.