| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 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 |
| 3901901000 | Polymers of ethylene, in primary forms: Other: Elastomeric | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "SHOE SUPPORT". Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits are used for more specific categorization by individual countries.
1. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- 39: Plastics and articles thereof. This tells us the item is made of plastic or contains plastic components.
- 26: Other articles of plastics and articles of other materials. This narrows it down to plastic articles that don't fit into more specific categories.
- 90: Other. This indicates a catch-all category within "Other articles".
- 99: Other. Further specifies the item within the "Other" category.
- 89: Other. This is the most specific classification, suggesting a very general plastic article.
Tax Implications (3926.90.99.89):
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 42.8%
Important Considerations for 3926.90.99.89:
- Material Composition: Since this is a broad "Other" category, the exact plastic type is important. Different plastics can sometimes fall under different subheadings with varying tax rates.
- Functionality: What is the primary function of the shoe support? Is it purely supportive, or does it have other features (e.g., cushioning, shock absorption)? This could influence the correct classification.
- Single or Multiple Materials: If the shoe support is made of multiple materials (plastic and other materials), the classification can become more complex. The material that gives the article its essential character will determine the HS code.
2. HS Code: 3901.90.10.00 – Polymers of ethylene, in primary forms: Other: Elastomeric
- 39: Plastics and articles thereof. Again, indicating a plastic product.
- 01: Polymers of ethylene. This specifies the plastic is polyethylene (PE).
- 90: Other polymers of ethylene. This narrows it down to polyethylene types not specifically listed.
- 10: Elastomeric. This indicates the polyethylene is an elastomeric form (rubber-like, flexible).
- 00: Further specifies the elastomeric polymer.
Tax Implications (3901.90.10.00):
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 55.0%
Important Considerations for 3901.90.10.00:
- Polymer Type: Confirm the specific type of polyethylene (e.g., LDPE, HDPE, LLDPE). Different types may have different classifications.
- Form: "In primary forms" means the material is not yet processed into a final product (e.g., pellets, granules, powders).
- Intended Use: While this code covers polymers for various uses, confirming the intended use can help ensure correct classification.
Recommendations & Next Steps:
- Material Verification: Crucially, double-check the exact material composition of both items. A lab test might be necessary for precise identification.
- Detailed Product Description: Provide a more detailed description of the shoe support's construction and function. Photos are also helpful.
- Single vs. Multiple Materials: If the shoe support is made of multiple materials, determine which material provides the essential character.
- Pricing: Be prepared to provide accurate single and total price information.
- Certification: Depending on the specific materials and intended use, you may need to provide certifications (e.g., REACH compliance, RoHS compliance).
- April 2, 2025 Changes: Be aware of the upcoming tariff changes on April 2, 2025. If possible, consider importing before this date to avoid the higher additional duties.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. It is highly recommended to consult with a licensed customs broker or the relevant customs authorities in China for accurate classification and compliance advice.