杯垫防滑垫

🍵 Coasters & Non-Slip Mats (Table Accessories)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a Coaster?

A coaster (or non-slip mat) is a small, flat item placed under cups, mugs, or glasses to protect surfaces from heat, moisture, and scratches. While seemingly simple, coasters vary widely in material, function, and intended use, leading to different HS Code classifications and very different tariffs.

⚠️ Key Classification Factors: - Material: Plastic, wood, bamboo, ceramic, resin, rubber, or composite - Function: Heat/liquid protection, anti-slip, decorative, or multi-use - Design: Flat, raised, textured, or with integrated grip features - Usage: Kitchen, dining table, office, bar, or general home use

📌 Critical Insight:
- Plastic coasters used for table protection are NOT the same as wooden coasters used in kitchenware — they fall under different HS Codes with different tax rates. - Even "anti-slip" features can change classification if they’re part of a functional design (e.g., rubber base, textured surface).

📦 Two, HS Code Classification Breakdown (2026 Official Tariff Mapping)

🔍 Why the difference?
- Plastic coasters → 3924 (plastics)
- Wood/bamboo coasters → 4420 (wood products)
- Ceramic/resin coasters → 6912 (ceramic/furniture)
- "Mats" vs "Coasters" matters — "table mats" can trigger lower rates due to category distinction

💰 Three, 2026 Tariff Breakdown (Detailed Tax Clauses & Legal Basis)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)

🎯 1. 3924.10.40.00 — Plastic Coasters (Tableware/Home Use)

📌 Explanation:
- 3.4% = Standard US tariff for plastic tableware
- 10% = Section 122 (China-specific trade measure) — applies to all imports from China
- No 301 (USITC) tariff — not targeted under the 301 investigation
- Total = 13.4% — moderate but consistent for plastic items

🎯 2. 3924.90.10.50 — Plastic Coasters (Table Mats Category)

📌 Why lower than 13.4%?
- "Table mats" are classified under "other mats" (not "coasters") → slightly lower base rate - Same 10% Section 122 tariff applies - Best for plastic coasters sold as part of a table set or mat collection

🎯 3. 6912.00.48.10 — Ceramic/Wooden/Resin Coasters (Furniture Use)

📌 Why so high?
- 6912 = Ceramic tableware/furniture — higher base tariff - 10% Section 122 applies to all China-origin goods - No 301 tariff, but high base rate = 19.8% total - Most expensive — avoid this if possible

🎯 4. 4420.11.00.10 — Wooden/Bamboo Coasters (Kitchen/Dining Use)

📌 Eco-friendly advantage?
- Low base rate due to wood product classification - 10% Section 122 still applies - 13.2% total — one of the lowest for non-plastic coasters

🎯 5. 4420.11.00.90 — Wooden/Bamboo Coasters (Kitchenware/Utensil Use)

📌 Same as above — only difference is usage description ("kitchenware" vs "dining") - No impact on tariff — same rate - Best for artisans or eco-brands selling bamboo coasters

🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)

✅ 1. Essential Documentation (Must-Have List)

✅ 2.申报技巧（申报口诀）

🔥 "Material First, Use Second, Name Accurate, Tax Avoids 10%!"

✅ 3. Special Cases & Solutions

🌍 Five, Global Market Comparison (2026)

📌 Insight:
- USA is the only market with 10% Section 122 tariff
- China, EU, Japan, Australia have no extra tariffs on plastic coasters
- Best to avoid US if you can’t absorb 13.4%+

📌 Six, Common Mistakes & How to Avoid Them (Avoid Costly Errors!)

❌ Mistake 1: Calling a ceramic coaster a "plastic coaster"
👉 Result: 19.8% vs 13.4% → 6.4% extra tax per unit

❌ Mistake 2: Using 4420 for plastic coasters
👉 Result: Incorrect classification → penalties + delays

❌ Mistake 3: Not including material in invoice
👉 Result: Customs can reclassify → higher tax

❌ Mistake 4: Using "coaster" as generic term without material/usage
👉 Result: Unclear HS Code → delayed release

✅ Correct Declaration Example:

"Plastic Coaster, 4-inch round, non-slip base, for tableware use, 6 pcs per pack, Brand XYZ"

🎯 Seven, Conclusion: Smart Classification = Lower Costs & Faster Clearance

🎯 Remember the Rule of 3:

🔹 Material First → Plastic? → 3924
🔹 Wood/Bamboo? → 4420
🔹 Ceramic/Resin? → 6912
🔹 Use Case Matters → "kitchen" vs "table" vs "mats"

🔹 Section 122 Tariff (10%) applies to ALL China-origin goods — no exceptions
🔹 No de minimis exemption — even small shipments pay full rate
🔹 Plastic coasters are cheapest — 13.2%–13.4%
🔹 Ceramic = most expensive — 19.8%

📌 Pro Tip:

If your coasters are made in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for Section 122 exemption → 0% extra tariff
✅ Apply for Advance Ruling (Pre-Approval) before shipping!

📣 Take Action Now:

📞 Contact a customs broker + provide product photos + specs
🚀 Get HS Code pre-approval → avoid delays, save 6%+ in taxes

✨ Smart Classification Starts Here!
💼 Your profit margin depends on the right HS Code. Choose wisely.