Car Seat Covers, Rear Protection Mat
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9401991085 | 17.5% | CN | US | Official Doc |
| 9401991020 | 17.5% | CN | US | Official Doc |
| 6307909887 | 24.5% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
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AI Analysis
π Car Seat Covers & Rear Protection Mats
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
Car seat covers and rear protection mats are essential automotive accessories designed to protect upholstery from wear, spills, and damage. However, in international trade, their classification is highly ambiguous depending on material, structure, and specific function. Misclassification can lead to significant tariff discrepancies (from 17.5% to 24.5%) and customs delays.
β οΈ Key Distinction Point:
- Is it an accessory/part of the seat (HS 9401)?
- Is it a textile article/mattress pad (HS 6307)?
- Is it a plastic/rubber accessory (HS 3926)?
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the five most likely HS Code classifications for "Car Seat Covers, Rear Protection Mats," ranked by logical inference:
| HS Code | Product Description | Applicable Scenario | Material/Structure Inference |
|---|---|---|---|
9401.99.10.85 |
Seat Covers (Non-leather/Non-textile formed) | Parts of automotive seats; generic fallback for non-standard materials | β οΈ Fallback Category: Non-leather, non-textile, cut-to-shape parts |
9401.99.10.20 |
Seat Covers (Textile/Material Tendency) | Parts of automotive seats; matches use as seat accessories with formed shape | β High Confidence: Textile/synthetic material, formed structure |
3926.30.50.00 |
Other Plastic Articles (Vehicle Accessories) | Vehicle seat covers/pads made of plastic, synthetic fiber, or coated fabric | π¦ Plastic Focus: Coated fabrics, vinyl, or synthetic polymer materials |
6307.90.98.87 |
Other Made-up Articles (Protective Pads) | Vehicle seat covers/pads classified as "protective pads" or cushions | 𧡠Textile Focus: Textile-based protective mats/cushions |
6307.90.98.91 |
Other Made-up Articles (General Textile) | Vehicle seat covers/pads as general textile/synthetic finished products | π§Ά General Textile: Fallback for other textile/synthetic finished goods |
π Critical Note:
- HS 9401 items are classified as parts of seats. If the product is clearly a cover for a seat, this is often the most accurate functional classification. - HS 6307 items are classified as other made-up articles. This is often used if the item is marketed primarily as a "protective mat" rather than a seat part. - HS 3926 applies if the material is predominantly plastic/rubber (e.g., vinyl, PVC-coated).
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 (Current Tariff Regime)
π― 1. Category: Parts of Seats (HS 9401)
A. 9401.99.10.85 (Fallback/Non-standard Material)
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10.0% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Applicable (Commercial shipment) |
| Legal Path | USITC:9401.99.10.85 β 301:7.5% β 122:10% |
B. 9401.99.10.20 (Textile/Standard Seat Cover)
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10.0% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | USITC:9401.99.10.20 β 301:7.5% β 122:10% |
π Interpretation:
- Both 9401 codes benefit from a 0% base duty because they are classified as parts of furniture/vehicles, not textiles. - However, they are subject to Section 301 (7.5%) and Section 122 (10%) additional tariffs due to Chinese origin. - Total Effective Rate: 17.5% (Highly competitive compared to textile categories).
π― 2. Category: Other Made-up Articles / Plastic Articles (HS 6307 & 3926)
A. 6307.90.98.87 (Protective Pads / Textile)
| Item | Content |
|---|---|
| Base Duty | 7.0% (ad valorem) |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10.0% |
| Total Rate | 24.5% |
| Tax Calculation | CIF Value Γ 24.5% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | USITC:6307.90.98.87 β 301:7.5% β 122:10% |
B. 6307.90.98.91 (General Textile/Synthetic)
| Item | Content |
|---|---|
| Base Duty | 7.0% (ad valorem) |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10.0% |
| Total Rate | 24.5% |
| Tax Calculation | CIF Value Γ 24.5% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | USITC:6307.90.98.91 β 301:7.5% β 122:10% |
π Interpretation:
- These codes carry a 7% base duty because they are classified as "other made-up textile articles," which have higher base rates than vehicle parts. - Total Effective Rate: 24.5% (Significantly higher than HS 9401).
C. 3926.30.50.00 (Plastic Articles)
| Item | Content |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10.0% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | USITC:3926.30.50.00 β 301:7.5% β 122:10% |
π Interpretation:
- Plastic-based seat covers fall under 22.8%. This is lower than textile-made-up articles (24.5%) but higher than seat parts (17.5%).
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Preparation Checklist (Must-Have)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Material (Textile/Plastic), Dimensions, Fitment (Model/Year). |
| β Material Composition Label | βοΈ | E.g., "100% Polyester" vs. "PVC Coated Fabric." This determines HS 6307 vs. 3926. |
| β Product Photos (Clear) | βοΈ | Show seams, zippers, clips, and any "Seat Part" branding. |
| β Commercial Invoice | βοΈ | Describe as "Seat Cover for Automotive Use" NOT just "Fabric Mat." |
| β Origin Certificate (CO) | βοΈ | Confirm China origin to apply correct Section 301/122 rates. |
| β Packing List | βοΈ | Detail quantity and weight per package. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Fit the Seat, Not the Fabric. Define Use, Define Duty."
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Standard Seat Cover | 9401.99.10.20 (Seat Part) |
6307.90.98.87 (Textile Pad) |
Overpay 7% (24.5% vs 17.5%) |
| Vinyl/Plastic Cover | 3926.30.50.00 (Plastic) |
6307.90.98.91 (Textile) |
Overpay 1.7% (22.8% vs 24.5%) |
| Generic Mat (No Seat Fit) | 6307.90.98.87 (Pad) |
9401.99.10.20 (Part) |
Underpay & Risk Penalty (If deemed seat part) |
π‘ Pro Tip:
- If the cover has zippers, straps, or headrest holes designed to fit a specific seat, emphasize "Automotive Seat Accessory" or "Seat Part" in the description. This supports classification under HS 9401 (17.5%). - If it is a loose mat placed on top without attachment, classify under HS 6307 (24.5%).
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| OEM vs. Aftermarket | For aftermarket, specify "Universal Fit" or "Model-Specific." Model-specific supports HS 9401. |
| Material Blends | If 50% Textile + 50% Plastic, customs may lean towards HS 6307 (Textile) or HS 3926 (Plastic) depending on principal character. |
| "Rear Protection Mat" | If marketed as a floor mat or cargo liner, it may still be HS 6307. Do not confuse with seat covers. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Base Duty | Total Duty (CN Origin) | Key Requirement |
|---|---|---|---|---|
| πΊπΈ USA | 9401.99.10.20 |
0% | 17.5% | Section 301 + 122 Apply |
| π¨π³ China | 9401.99.10.20 |
12% | 12% | No additional tariffs |
| πͺπΊ EU | 9401.99.90 |
5% | 5% | CE/RoHS (if plastic) |
| π¬π§ UK | 9401.99.90 |
5% | 5% | Post-Brexit Rules |
| π¦πΊ Australia | 9401.99.90 |
5% | 5% | No additional tariffs |
π Conclusion:
- The US market is the most complex due to Section 122 and 301 tariffs. - Choosing HS 9401 saves 7% tax compared to textile categories (6307) and 5.3% compared to plastic categories (3926). - Always argue for "Part of a Seat" (HS 9401) if the product has specific fittings for a vehicle seat.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Describing as "Textile Mat" when itβs a "Seat Cover"
π Result: Classified under HS 6307 (24.5%) β Loss of $7,500 per $100k shipment.
β Error 2: Using HS 9401 for a generic floor mat
π Result: Customs rejects classification β Detention, fines, or forced reclassification.
β Error 3: Ignoring Section 122 Tariff (10%)
π Result: Underpayment of duties β Penalties and interest.
β Correct Practice:
"Automotive Seat Cover, Model XYZ, Textile Material, with Zippers and Straps for Secure Fit."
π― VII. Conclusion: Smart Classification, Maximize Profit!
π― Remember the Mantra:
πΉ "Seat Part = 17.5% | Textile Pad = 24.5% | Plastic = 22.8%"
πΉ "If it fits the seat, claim HS 9401. If itβs just a pad, prepare for higher taxes."
π Tips:
- If your product is shipped from Vietnam or Malaysia, you may qualify for tariff exemptions.
- Always request an Advance Ruling from CBP for new products to avoid surprises.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product photos + File for HS Code Pre-ruling
π Let your car seat covers clear smoothly, save costs, and boost profits!
β¨ Professional clearance starts with precise classification!
πΌ Every dollar of duty matters!
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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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.