| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4420908000 | Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other | Doc | 58.2% | CN | US | 2025-05-12 |
| 9706100060 | Antiques of an age exceeding 100 years: Of an age exceeding 250 years Other | Doc | 37.5% | CN | US | 2025-05-12 |
| 9706900060 | Antiques of an age exceeding 100 years: Other Other | Doc | 37.5% | CN | US | 2025-05-12 |
Declaration Analysis: WOOD DECORATION – HS Code Breakdown & Customs Considerations
This analysis details the HS codes provided for your "WOOD DECORATION" declaration, outlining classification, tax implications, and important considerations for customs clearance.
Understanding HS Codes
The Harmonized System (HS) code is a globally standardized system of names and numbers used to classify traded products. It’s crucial for determining tariffs, regulations, and statistical tracking. Here's a breakdown of the codes you've provided:
1. HS Code: 4420.90.80.00 – Wood Marquetry and Inlaid Wood; Other Wooden Decorations
- 44: Wood and articles of wood; wood charcoal. This chapter broadly covers products made of wood.
- 4420: Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94. This specifies more refined wood articles, including decorative items.
- 4420.90: Other. This sub-heading covers wooden decorations not specifically classified elsewhere within 4420.
- 4420.90.80.00: Other. This is a further specification, indicating a catch-all category for other wooden decorations.
Tax Implications (4420.90.80.00):
- Basic Duty: 3.2%
- Additional Tariff: 25.0% (until April 2, 2025)
- Additional Tariff (after April 2, 2025): 30.0%
- Total Tax: 58.2%
Important Considerations (4420.90.80.00):
- Material Verification: Confirm the wood type used. Certain wood species may be subject to import restrictions or require specific certifications (e.g., FSC certification for sustainable forestry).
- Valuation: The declared value significantly impacts duty calculation. Ensure accurate pricing.
- Finishing & Assembly: The level of finishing and assembly can influence classification. If the item is partially worked, it might fall under a different HS code.
2. HS Code: 9706.10.00.60 – Antiques of an age exceeding 100 years: Of an age exceeding 250 years Other
- 97: Works of art, collectors’ pieces and antiques. This chapter covers valuable and historically significant items.
- 9706: Antiques. This specifies items over 100 years old.
- 9706.10: Antiques of an age exceeding 100 years.
- 9706.10.00.60: Of an age exceeding 250 years Other. This sub-heading specifically targets antiques over 250 years old.
Tax Implications (9706.10.00.60):
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (until April 2, 2025)
- Additional Tariff (after April 2, 2025): 30.0%
- Total Tax: 37.5%
Important Considerations (9706.10.00.60):
- Age Verification: Crucially, you must provide documented proof of the item's age (e.g., expert appraisal, historical records, carbon dating). Customs authorities will rigorously verify this.
- Authenticity: Documentation supporting the item's authenticity is highly recommended.
- Repair & Restoration: Significant repairs or restoration may affect classification.
3. HS Code: 9706.90.00.60 – Antiques of an age exceeding 100 years: Other Other
- 97: Works of art, collectors’ pieces and antiques.
- 9706: Antiques.
- 9706.90: Other antiques. This covers antiques over 100 years old not specifically classified elsewhere in 9706.
- 9706.90.00.60: Other Other. This is a general category for other antiques.
Tax Implications (9706.90.00.60):
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (until April 2, 2025)
- Additional Tariff (after April 2, 2025): 30.0%
- Total Tax: 37.5%
Important Considerations (9706.90.00.60):
- Age Verification: As with 9706.10.00.60, robust documentation proving the item is over 100 years old is essential.
- Authenticity: Documentation supporting the item's authenticity is highly recommended.
- Valuation: Antiques are often valued based on appraisal. Ensure you have a professional appraisal report.
Disclaimer: This analysis is based on the information provided and general customs regulations. Regulations can change, and the final classification is determined by customs authorities. It is highly recommended to consult with a licensed customs broker for specific guidance tailored to your shipment.