Artificial Leather Remote Control Cover
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | Official Doc |
| 6307909884 | 24.5% | CN | US | Official Doc |
| 4202321000 | 0.0% | CN | US | Official Doc |
| 4202329900 | 52.6% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
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AI Analysis
๐ฎ Artificial Leather Remote Control Cover: The Ultimate Guide to HS Classification & US Customs Clearance (2026)
๐ HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Professional Clearance Protocol
๐ I. Product Definition & Classification: Is It a "Case" or an "Article of Plastic"?
An Artificial Leather Remote Control Cover is a protective accessory designed to shield remote controls from dust, scratches, and wear. In international trade, its classification hinges on two critical factors:
1. Material Composition: Is it primarily "plastics" (e.g., PVC/PU synthetic leather) or "textiles"?
2. Specific Use: Is it specifically designed to fit a remote control, or is it a general-purpose "other made up article"?
โ ๏ธ Critical Distinction:
- If the cover is made of sheeting of plastics (common for artificial leather/PVC) and is a specific container โ It may fall under Chapter 42 (Articles of Leather) or Chapter 39 (Plastics).
- However, most generic "artificial leather" covers are classified as Plastic Articles (Chapter 39) unless they explicitly meet the definition of "containers of leather/sheeting of plastics" under Heading 4202.
- Key Risk: Misclassifying a simple plastic sheeting cover as a general "textile article" or "other article" can lead to significant tax discrepancies.
๐ฆ II. HS Code Classification Matrix (Based on Provided Data)
Based on the provided dataset, the product falls into two primary categories depending on the exact material structure and whether it is considered a "container" or a "made-up article."
| HS Code | Product Description | Material/Feature | Tax Rate (Total) | Breakdown |
|---|---|---|---|---|
4202.32.10.00 |
Articles of a kind normally carried in the pocket or handbag; With outer surface of sheeting of plastics; Of reinforced or laminated plastics | Artificial Leather (Plastic Sheeting) If designed as a small pouch/wallet-style case |
0.0% | Base: 0.0% Add: 0.0% |
3926.90.99.89 |
Other articles of plastics; Other: Other Other | Generic Plastic Article If not considered a "container" but a molded/formed plastic cover |
12.8% | Base: 5.3% Add: 7.5% |
6307.90.98.84 |
Other made up articles... towels of man-made fibers | NOT APPLICABLE Only if made of textile/man-made fibers (not plastic-based artificial leather) |
14.5% | Exclude unless textile |
6307.90.98.91 |
Other made up articles: Other | Generic Textile Article Only if made of fabric/textile (not plastic) |
14.5% | Exclude unless textile |
๐ ้็นๆ้ (Key Takeaway):
- "Artificial Leather" is legally treated as "Plastics" (Chapter 39 or 42) in most customs jurisdictions, NOT textiles.
- If the cover is a pouch/wallet-style case (fits in pocket/handbag),4202.32.10.00(0% Tax) is the optimal classification.
- If it is a simple slip-on sleeve not considered a "container," it may fall under3926.90.99.89(12.8% Tax).
- Never classify as6307(Textiles) unless it is truly woven/felted fabric, not PVC/PU synthetic leather.
๐ฐ III. 2026 US Tariff Rate Detailed Analysis
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: 2025-11-10 onwards
๐ฏ 1. 4202.32.10.00 โ Articles of Plastics (Reinforced/Laminated Sheeting)
Recommended for high-quality "leather-like" pouches
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 / Additional Tariff | 0.0% (No additional tax applied in provided data) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value ร 0.0% = $0 |
| De Minimis Eligibility | โ Yes (If value <$800, often duty-free anyway, but 0% confirms safety) |
| Legal Reference | USITC:4202.32.10.00 |
๐ Explanation:
- This code falls under "Articles of a kind normally carried in the pocket or in the handbag."
- If your remote cover is designed to slide into a pocket, purse, or is a small zippered pouch, this 0% rate is ideal.
- Requirement: Must be made of sheeting of plastics (PVC, PU, etc.) and be reinforced or laminated.
๐ฏ 2. 3926.90.99.89 โ Other Articles of Plastics
Default for generic plastic sleeves/covers
| Item | Details |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 / Additional Tariff | 7.5% (China-specific surcharge) |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value ร 12.8% |
| De Minimis Eligibility | โ Yes (If value <$800, often duty-free anyway) |
| Legal Reference | USITC:3926.90.99.89 |
๐ Explanation:
- If the item is a simple slip-on sleeve without pockets/zippers, it may be deemed an "other article" rather than a "container."
- Cost Impact: 12.8% is significantly higher than 0%. Optimization is possible by designing the product as a "pouch" (pocket-sized) to qualify for4202.32.10.00.
๐ ๏ธ IV. Customs Clearance Practical Advice (Risk Mitigation)
โ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| Product Specification Sheet | โ๏ธ | Clearly state material: "100% PU Artificial Leather (Plastic Sheeting)" |
| Photos of Product | โ๏ธ | Show shape, closures (zippers/buttons), and interior lining |
| Commercial Invoice | โ๏ธ | Description: "Plastic Artificial Leather Remote Control Pouch/Case" |
| Material Declaration | โ๏ธ | Confirm NO textile backing if claiming plastic classification |
| Design Drawing | โ๏ธ | Prove it is a "pocket-sized" container (to justify 0% rate) |
โ 2. Classification Strategy (The "Zero-Tax" Hack)
๐ฅ โDesign for 4202, Not 3926!โ
| Product Design | Recommended HS Code | Tax Rate | Strategy |
|---|---|---|---|
| Simple Slip-On Sleeve (No pockets) | 3926.90.99.89 |
12.8% | Accept higher tax or redesign |
| Zippered Pouch / Pocket-Size Case | 4202.32.10.00 |
0.0% | โ Best Option |
| Textile Fabric Cover | 6307.90.98.91 |
14.5% | โ Avoid (Higher tax + Textile rules) |
๐ Advice:
- If you want 0% tax, ensure the remote cover has a zipper, snap, or button and is designed to be carried in a pocket or handbag.
- Describe it as "Artificial Leather Pouch" or "Protective Case" rather than just "Cover."
โ 3. Common Pitfalls & Avoidance
| Mistake | Consequence | Solution |
|---|---|---|
| Calling it "Textile Cover" | Classifies under 6307 (14.5%) |
Change description to "Synthetic Leather (Plastic)" |
| Ignoring Material Composition | Customs may reclassify as textile | Provide Material Test Report confirming PU/PVC content |
| Missing "Pouch/Case" Features | Denied 0% rate | Add pockets/zippers to design |
๐ V. Global Market Comparison (2026)
| Region | Recommended HS Code | Tax Rate (China Origin) | Notes |
|---|---|---|---|
| ๐บ๐ธ USA | 4202.32.10.00 |
0.0% | Requires "pocket/handbag" design |
| ๐บ๐ธ USA | 3926.90.99.89 |
12.8% | Default for generic plastic items |
| ๐จ๐ณ China | 4202.32.10.00 |
~5-10% | Check local VAT/Consumption Tax |
| ๐ช๐บ EU | 4202.32.00.00 |
~3-5% | Standard duty for leather-like articles |
| ๐ฌ๐ง UK | 4202.32.00.00 |
~3-5% | Post-Brexit rules may vary |
๐ Conclusion:
- USA offers the best opportunity for 0% duty if the product is classified as a plastic-based "pouch" or "case" (4202.32.10.00).
- EU/UK have moderate duties (~3-5%) but no Section 301 surcharges.
๐ VI. Final Checklist for Importers
- Verify Material: Ensure "Artificial Leather" is PU/PVC/Plastic Sheeting, NOT woven fabric.
- Design Optimization: Add pockets, zippers, or snaps to qualify for
4202.32.10.00(0% Tax). - Documentation: Use terms like "Pouch," "Case," or "Wallet" in invoices, not just "Cover."
- Customs Broker: Consult with a licensed broker to confirm the "pocket-sized" definition aligns with CBP rulings.
๐ฏ VII. Conclusion: Smart Classification, Smart Savings
๐ฏ Remember:
๐น "Plastic Pouch = 0% Tax"
๐น "Generic Sleeve = 12.8% Tax"
๐น "Textile Cover = 14.5% Tax"
๐ Pro Tip:
If your product is already manufactured as a simple sleeve, consider adding a zipper pocket to reclassify it as a "pouch" and save 12.8% in duties.
๐ฃ Immediate Action:
๐ Contact Your Customs Broker
๐ Provide Product Photos & Material Specs
๐ Apply for Advance Ruling (Optional but Recommended)
โจ Professional Clearance Starts with Precise Classification!
๐ผ Your Bottom Line Depends on It!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.