HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
6304910170 | Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted Other: Other: Other (899) | Doc | 43.3% | CN | US | 2025-05-12 |
WARDROBE - HS Code Analysis & Import Considerations (From China)
Based on the provided information, the declared item "WARDROBE" has been identified with HS Code 6304.91.01.70. Here's a detailed breakdown to help you understand the classification, associated taxes, and important considerations for import:
1. HS Code Breakdown (6304.91.01.70):
- 63: Textiles and textile articles (This chapter covers a broad range of textile products).
- 6304: Other furnishing articles, excluding those of heading 9404 (This specifically targets furnishings not covered under heading 9404, which typically includes furniture).
- 6304.91: Other: Knitted or crocheted (This narrows down the furnishing articles to those made using knitting or crocheting techniques).
- 6304.91.01: Other (Further specifies the knitted or crocheted articles).
- 6304.91.01.70: Other (This is a residual subheading, often used for items not specifically classified elsewhere within the 6304.91.01 category).
In essence, this HS Code is for knitted or crocheted furnishing articles (wardrobes) that don't fall into more specific classifications.
2. Tax Details:
- Basic Tariff: 5.8%
- Additional Tariff: 7.5% (Currently)
- Additional Tariff (Post April 2025): 30%
- Total Tax: 43.3% (Current rate, will increase to a higher percentage after April 2025)
Important Note: The additional tariff is scheduled to increase significantly after April 2025. This is a crucial factor in your import cost calculations.
3. Key Considerations & Potential Issues:
- Material Composition: The classification under 6304 heavily relies on the material. Is the wardrobe primarily textile-based? If it contains significant amounts of wood, metal, or other materials, the classification might be incorrect. Please verify the exact material composition of the wardrobe.
- Construction Method: The "knitted or crocheted" aspect is important. If the wardrobe is constructed using different methods (e.g., woven fabrics, assembled panels), a different HS Code might be more appropriate.
- Functionality: While declared as a wardrobe, consider its specific functionality. Does it include features that might classify it as furniture (e.g., drawers, shelves, doors)?
- Valuation: The declared value of the wardrobe is critical for accurate tax assessment. Ensure the declared value reflects the actual transaction value.
- Country of Origin: Confirm the country of origin is accurately stated as China.
- Post-April 2025 Tariff Increase: Factor in the 30% additional tariff when planning imports after April 2025. This will substantially increase your landed costs.
4. Recommended Actions:
- Review Material Composition: Double-check the percentage of textile materials used in the wardrobe's construction.
- Confirm Construction Method: Verify that the primary construction method is indeed knitting or crocheting.
- Consider a Binding Ruling: If you are unsure about the correct HS Code, consider applying for a binding ruling from the customs authorities in your country. This provides legal certainty regarding the classification.
- Prepare Documentation: Gather all relevant documentation, including invoices, packing lists, and material specifications.
- Check for Import Restrictions: Verify if there are any specific import restrictions or requirements for wardrobes in your country.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Customs regulations are complex and subject to change. It is essential to consult with a qualified customs broker or consultant for specific advice tailored to your situation.