| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 3925900000 | Builders’ ware of plastics, not elsewhere specified or included: Other | Doc | 60.3% | CN | US | 2025-05-12 |
| 6304996040 | Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other Other: Other (899) | Doc | 33.2% | CN | US | 2025-05-12 |
| 9403993080 | Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Of reinforced or laminated plastics Other | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "SPONGE GUARDRAILS". I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: HS code classification is complex and ultimately determined by customs officials. This analysis is based on the information provided and should be used as a guide. It's crucial to verify these codes with your customs broker or local customs authority.
1. HS Code: 3925.90.00.00 – Builders’ ware of plastics, not elsewhere specified or included: Other
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Breakdown:
- 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 25: Plastics in primary forms and articles thereof.
- 90: Builders’ ware (e.g., pipes, fittings, profiles) of plastics, not elsewhere specified or included.
- 00.00: "Other" – This indicates a more specific subcategory within builders’ ware not covered by more detailed headings.
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What it likely covers: This code is suitable for plastic guardrails used in construction or as protective barriers. It suggests the guardrails are not specifically designed for furniture or other applications.
- Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 25.0% (currently) / 30.0% (after April 2, 2025)
- Total Tax: 60.3%
- Important Considerations:
- Material Composition: Confirm the guardrails are primarily plastic. If they contain significant amounts of other materials (e.g., metal reinforcement), a different HS code might be more appropriate.
- End Use: The intended use as a building component is key to this classification.
2. HS Code: 6304.99.60.40 – Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other Other: Other (899)
- Breakdown:
- 63: Articles of textile materials not elsewhere specified or included.
- 04: Furnishing articles (e.g., curtains, bed linen, table cloths).
- 99: Other furnishing articles, excluding those of heading 9404.
- 60: Not knitted or crocheted, of other textile materials.
- 40: Other.
- What it likely covers: This code could apply if the guardrails are used as a furnishing article (e.g., bed rails, decorative barriers) and are made with textile materials other than knitted or crocheted fabrics. The "Other" classifications suggest a very specific, less common item.
- Tax Implications:
- Basic Duty: 3.2%
- Additional Duty: 0.0% (currently) / 30.0% (after April 2, 2025)
- Total Tax: 33.2%
- Important Considerations:
- Textile Content: The presence and type of textile materials are critical. If the guardrails are primarily plastic, this code is likely incorrect.
- Functionality: Is it genuinely used as a furnishing article? If it's primarily a safety barrier, another code is more appropriate.
3. HS Code: 9403.99.30.80 – Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Of reinforced or laminated plastics Other
- Breakdown:
- 94: Furniture; bedding, mattresses, support, stuffing and similar articles; lamps, luminaires, lighting fittings and lighted signs, illuminated fixtures and signalling, sound or visual equipment and parts thereof.
- 03: Other furniture and parts thereof.
- 99: Parts.
- 30: Other.
- 80: Of rubber or plastics: Of reinforced or laminated plastics Other.
- What it likely covers: This code is suitable for parts of furniture made of reinforced or laminated plastics. This suggests the guardrails are components intended for use in furniture construction.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 25.0% (currently) / 30.0% (after April 2, 2025)
- Total Tax: 55.0%
- Important Considerations:
- Reinforcement/Lamination: Confirm the plastic is reinforced (e.g., with fiberglass) or laminated.
- Furniture Application: The guardrails must be demonstrably intended for use as furniture parts.
Recommendations & Next Steps:
- Verify Material Composition: The exact materials used in the guardrails are crucial for accurate classification.
- Confirm End Use: How are these guardrails being used? (Building component, furniture part, furnishing article?)
- Check for Certifications: Depending on the end use, you may need specific certifications (e.g., safety standards for building materials, furniture safety).
- Consult a Customs Broker: I strongly recommend working with a licensed customs broker in China. They can provide expert guidance and ensure compliance with all regulations.
- Consider the April 2, 2025 Tariff Changes: Be aware of the upcoming additional duty increases and factor them into your cost calculations.
- Provide Detailed Product Specifications: When consulting with a broker, provide detailed information about the guardrails' dimensions, materials, construction, and intended use.
Disclaimer: I am an AI assistant and cannot provide definitive customs classification advice. This information is for general guidance only. Always consult with a qualified customs professional for accurate and up-to-date regulations.