| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3926907500 | Doc | 34.2% | CN | US | 2025-05-12 |
| 6306404900 | Doc | 41.2% | CN | US | 2025-05-12 |
| 9404100000 | Doc | 55.0% | CN | US | 2025-05-12 |
Portable Air Mattress - HS Code Classification & Customs Guide
You've provided three potential HS codes for your "Portable Air Mattress". Let's break down each one to help you determine the most accurate classification for customs declaration. Understanding the correct HS code is crucial for accurate duty assessment, compliance, and smooth clearance.
Important Note: The final determination rests with customs officials, but this guide will provide a strong foundation for your declaration.
1. HS Code: 3926.90.75.00 - Other articles of plastics and articles of other materials... Pneumatic mattresses and other inflatable articles**
- Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 3926: Other articles of plastics and articles of other materials. This narrows it down to items not specifically covered elsewhere in Chapter 39.
- 3926.90: Other. This is a residual subheading for items within 3926 not specifically named.
- 3926.90.75: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included. This is the most specific code within the options provided, directly mentioning pneumatic mattresses.
- .00: Further specification – often used for statistical purposes.
Tax Details:
- Basic Duty: 4.2%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 34.2%
Considerations: This code is suitable if the primary material of the mattress is plastic. If it contains significant non-plastic components (e.g., a fabric covering that isn't just a thin layer), another code might be more appropriate.
2. HS Code: 6306.40.49.00 - Tarpaulins, awnings... Pneumatic mattresses: Of other textile materials**
- Chapter 63: Other made up textile articles; sets of textile articles. This chapter covers items made from textiles.
- 6306: Other made up articles of textile fabrics.
- 6306.40: Mattresses, quilts, eiderdowns, cushions, pouffes and pillows fitted with springs or stuffed or internally fitted with any material.
- 6306.40.49: Pneumatic mattresses: Of other textile materials. This specifically targets pneumatic mattresses made primarily from textile materials.
- .00: Further specification.
Tax Details:
- Basic Duty: 3.7%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 41.2%
Considerations: This code is best if the mattress is constructed with a substantial textile component (e.g., a durable fabric outer layer, internal textile reinforcement). The fabric must be a significant part of the mattress's structure and function.
3. HS Code: 9404.10.00.00 - Mattress supports; articles of bedding... Mattress supports**
- Chapter 94: Furniture; bedding, mattresses, support, cushions and similar stuffed furnishings. This chapter covers furniture and related items.
- 9404: Bedding and similar furnishing.
- 9404.10: Mattress supports; articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
- 9404.10.00: Mattress supports. This code is broader and may be less specific to your product.
- .00: Further specification.
Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 55.0%
Considerations: This code is generally used for the structural components of beds or mattresses, or for mattresses that are heavily stuffed or have internal springs. It's less likely to be appropriate for a simple inflatable air mattress.
Recommendation & Key Checks:
Based on the information provided, HS Code 3926.90.75.00 appears to be the most suitable if the mattress is primarily made of plastic. However, HS Code 6306.40.49.00 is a strong contender if the textile component is significant.
Before making a final decision, please verify the following:
- Material Composition: What percentage of the mattress is plastic vs. textile? Obtain a material specification sheet from your supplier.
- Functionality: Is the textile component primarily for aesthetics or does it contribute to the structural integrity of the mattress?
- Single Factor Rule: Customs may apply the "single factor rule" – the code is determined by the material that gives the product its essential character.
- Supplier Documentation: Ask your supplier for their recommended HS code and any supporting documentation.
- Post April 2, 2025 Tariffs: Be aware of the increased additional duties coming into effect on April 2, 2025.
- Certification: Depending on the final HS code and destination country, you may need to provide certifications related to material safety (e.g., REACH compliance for plastics) or flammability.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Always consult with a licensed customs broker or relevant authorities for specific guidance related to your import situation.