Find HS Code and trade information for SHOULDER STRAP CUSHION

Okay, let's break down the HS codes and tax implications for your "SHOULDER STRAP CUSHION" declarations. I'll provide a structured analysis to help you understand the classifications and potential costs.

Important Note: The correct HS code is crucial for accurate duty assessment and smooth customs clearance. The descriptions provided are somewhat broad, so I'll highlight areas where further clarification might be needed. Also, the tax rates are subject to change, and the 2025.4.2 changes are important to keep in mind.

Here's a detailed breakdown of each HS code:

1. HS Code: 6307.90.98.91 – Other made up articles, including dress patterns

• 63: Textiles articles not elsewhere specified or included. This chapter covers a wide range of textile products.
• 07: Made up articles, including dress patterns. This narrows it down to finished textile articles.
• 90: Other made up articles. This indicates it doesn't fall into more specific categories within 6307.
• 98: Other. Further specifies it's not a specifically named item.
• 91: Other. This is a very broad "catch-all" category.
• Tax: Base Duty 7.0%, Additional Duty 0.0%, Post 2025.4.2 Additional Duty 30%. Total 37.0%.
• Considerations: This code could be appropriate if the cushion is primarily made of textile materials and isn't clearly classifiable elsewhere. However, if it has significant padding or is designed for a specific purpose (like sports or protection), other codes might be more accurate.

2. HS Code: 9506.99.60.80 – Articles and equipment for general physical exercise, gymnastics, athletics, other sports…

• 95: Toys, games and sports equipment.
• 06: Articles and equipment for general physical exercise, gymnastics, athletics, other sports.
• 99: Other. This indicates it doesn't fall into more specific categories within 9506.
• 60: Other. Further specifies it's not a specifically named item.
• 80: Other. This is a very broad "catch-all" category.
• Tax: Base Duty 4.0%, Additional Duty 7.5%, Post 2025.4.2 Additional Duty 30% (Steel/Aluminum products add 25%). Total 66.5%.
• Considerations: This code is suitable if the cushion is specifically designed for use in sports or exercise (e.g., shoulder pad for weightlifting, protective gear). The high duty rate, especially with the potential steel/aluminum surcharge, makes accurate classification critical. Please confirm the material composition.

3. HS Code: 3926.20.90.50 – Other articles of plastics and articles of other materials…

• 39: Plastics and articles thereof.
• 26: Other articles of plastics and articles of other materials.
• 20: Articles of apparel and clothing accessories.
• 90: Other. Further specifies it's not a specifically named item.
• 50: Other. This is a very broad "catch-all" category.
• Tax: Base Duty 5.0%, Additional Duty 25.0%, Post 2025.4.2 Additional Duty 30%. Total 60.0%.
• Considerations: If the cushion is made of plastic or a combination of materials including plastic, this code could be applicable.

4. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials…

• 39: Plastics and articles thereof.
• 26: Other articles of plastics and articles of other materials.
• 90: Other. Further specifies it's not a specifically named item.
• 99: Other. Further specifies it's not a specifically named item.
• 89: Other. This is a very broad "catch-all" category.
• Tax: Base Duty 5.3%, Additional Duty 7.5%, Post 2025.4.2 Additional Duty 30%. Total 42.8%.
• Considerations: Similar to 3926.20.90.50, this applies if the cushion is made of plastic or a combination of materials.

5. HS Code: 6117.90.90.80 – Other made up clothing accessories, knitted or crocheted…

• 61: Articles of apparel and clothing accessories, knitted or crocheted.
• 17: Other made up clothing accessories.
• 90: Parts. Further specifies it's not a specifically named item.
• 80: Other. This is a very broad "catch-all" category.
• Tax: Base Duty 14.6%, Additional Duty 7.5%, Post 2025.4.2 Additional Duty 30%. Total 52.1%.
• Considerations: If the cushion is knitted or crocheted and is used as a clothing accessory, this code could be applicable.

6. HS Code: 4203.40.60.00 – Articles of apparel and clothing accessories, of leather or of composition leather…

• 42: Articles of apparel and clothing accessories, of leather or of composition leather.
• 03: Other clothing accessories.
• 40: Other. Further specifies it's not a specifically named item.
• 60: Other. This is a very broad "catch-all" category.
• Tax: Base Duty 0.0%, Additional Duty 25.0%, Post 2025.4.2 Additional Duty 30%. Total 55.0%.
• Considerations: If the cushion is made of leather or composition leather, this code could be applicable.

Recommendations & Next Steps:

1. Material Composition: Crucially, confirm the exact materials used in the shoulder strap cushion. This is the biggest factor in determining the correct HS code.
2. Function/Purpose: Is it primarily for sports/exercise, general comfort, or as a clothing accessory?
3. Detailed Description: Provide a more detailed description of the cushion's construction and intended use.
4. Consider a Ruling: If you are unsure, consider applying for a binding tariff ruling from your customs authority. This provides legal certainty on the correct classification.
5. 2025.4.2 Changes: Be prepared for the increased duties coming into effect in April 2025.
6. Invoice Details: Ensure your commercial invoice accurately reflects the materials, function, and value of the goods.

Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should consult with a qualified customs broker or consultant for specific advice tailored to your situation.