| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 7117907500 | Imitation jewelry: --> Other: --> Other: --> Valued over 20 cents per dozen pieces or parts: --> Other: --> Of plastics | Doc | 30.0% | 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 "ACRYLICE PENDANT" declaration. Here's a detailed analysis to help you understand the classification and potential duties:
Understanding the HS Codes
HS codes are internationally standardized system of names and numbers to classify traded products. Here's a breakdown of each code you've provided:
1. HS Code: 7117.90.75.00 – Imitation Jewelry (Valued over 20 cents per dozen, of plastics)
- 71: This chapter covers Articles of precious metals; imitation jewelry; coins. Essentially, anything resembling jewelry.
- 7117: Specifically, Articles of imitation jewelry. This narrows it down to non-precious metal jewelry.
- 7117.90: Other imitation jewelry. This is a 'catch-all' for imitation jewelry not specifically covered elsewhere in the 7117 heading.
- 7117.90.75: Of plastics. This further specifies the material as plastic.
- 7117.90.75.00: This is the most specific code, indicating imitation jewelry made of plastics, valued over 20 cents per dozen pieces or parts.
Tax Implications (7117.90.75.00):
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: Currently 0.0%, but will increase to 30% after April 2, 2025.
2. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials
- 39: This chapter covers Plastics and articles thereof.
- 3926: Specifically, Articles of plastics and articles of other materials of headings 3901 to 3914. This covers a broad range of plastic articles.
- 3926.90: Other articles of plastics and articles of other materials. This is a 'catch-all' for plastic articles not specifically covered elsewhere in the 3926 heading.
- 3926.90.99: Other. Further specifies the item as 'other' within the 3926.90 category.
- 3926.90.99.89: Other. This is a very general code, often used for miscellaneous plastic items.
Tax Implications (3926.90.99.89):
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: Currently 12.8%, but will increase to 42.8% after April 2, 2025.
Important Considerations & Recommendations:
- Material Confirmation: Crucially, double-check the exact material composition of your pendants. If they are entirely plastic, 7117.90.75.00 is likely correct. However, if they contain any other materials (metal components, glass, etc.), 3926.90.99.89 might be more appropriate.
- Valuation: The 7117.90.75.00 code is specifically for items valued over 20 cents per dozen. If your pendants are valued under this threshold, a different code within 7117 might be needed.
- Component Breakdown: If the pendants have multiple components made of different materials, you might need to classify them separately.
- Post-April 2, 2025 Duties: Be aware of the significant duty increases coming into effect after April 2, 2025. Factor this into your pricing and planning.
- Certifications: Depending on the destination country, you may need certifications related to product safety (e.g., REACH, RoHS) or material composition. Please check the import regulations of the specific country you are exporting to.
- Single Invoice: Ensure your invoice clearly details the material, quantity, and value of each item to support the chosen HS code.
Disclaimer: I am an AI and this information is for general guidance only. Import regulations are complex and can vary significantly. I strongly recommend consulting with a licensed customs broker or import specialist in your destination country for definitive classification and compliance advice.