Cat Scratcher
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926305000 | 22.8% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 5603949090 | 35.0% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
π± Cat Scratcher (Cat Scratchers for Feline Welfare & Furniture Protection)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Do You Truly Understand "Cat Scratchers"?
A Cat Scratcher is a specialized pet accessory designed to satisfy the natural scratching instincts of cats, protecting household furniture from damage. In international trade, the classification of this product is strictly material-dependent. There is no single HS Code for "cat scratcher"; instead, it is categorized based on its core compositionβwhether it is made of wood, plastic, or non-woven fibrous materials (such as sisal or corrugated paper).
β οΈ Critical Distinction Point:
- If the base/structure is Wood or Bamboo β Classify under Chapter 44 (Wood Products)
- If the base/structure is Plastic β Classify under Chapter 39 (Plastics)
- If the surface/material is Sisal, Corrugated Paper, or Non-woven Fabric β Classify under Chapter 56 (Non-wovens) or relevant fiber categories
π¦ II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the inferred material compositions, here are the four primary classification pathways for Cat Scratchers:
| HS Code | Product Description | Material Basis | Key Characteristic |
|---|---|---|---|
4421.99.98.80 |
Other wooden articles, n.e.s. (Non-specified) | Wood/Wooden Base | Most common for premium wooden cat trees/boards. Falls under the "basket" category for wooden items. |
4421.91.98.80 |
Wooden articles, of bamboo or other wood | Bamboo/Wood | Specifically for bamboo-based scratchers or mixed wood/bamboo structures. |
3926.30.50.00 |
Other articles of plastic, for furniture/vehicle parts | Plastic Base | For scratchers with plastic cores, coated plastic, or entirely plastic structures. |
3926.90.99.89 |
Other articles of plastics, n.e.s. | Plastic/Composite | For plastic-based scratchers that do not fit specific furniture/vehicle sub-categories. |
5603.94.90.90 |
Other non-wovens, synthetic fibers, weight > 70g/mΒ² | Sisal/Corrugated Paper/Fiber | For scratchers primarily made of compressed paper fiber, sisal rope (as non-woven/composite), or similar fibrous materials. |
π Key Reminder:
- Wood/Bamboo products are highly susceptible to Section 301 additional tariffs (25%); - Plastic products face moderate additional tariffs (7.5%); - Fiber/Non-woven products also face the 25% additional tariff if of Chinese origin; - Misclassification leads to severe penalties. You must declare the primary structural material.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From Nov 10, 2025 (including subsequent imports)
π― 1. Wood-Based Cat Scratchers
HS Codes: 4421.99.98.80 / 4421.91.98.80
| Item | Content |
|---|---|
| Base Tariff Rate | 3.3% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% (USITC Footnote for Chinese wood products) |
| Section 122 Tariff | +10.0% (Specific surcharge for certain categories) |
| Total Effective Tariff Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β Not Applicable (Deny De Minimis for Section 301 goods) |
| Legal Basis Path | Section 301: 9903.88.01 β USITC:4421.99.98.80 β Section 122: 10% surcharge |
π Explanation:
- Wood-based cat scratchers (including bamboo) are classified as wood products and attract the maximum Section 301 tariff of 25%; - Combined with the 3.3% base rate and 10% Section 122 surcharge, the total burden is 38.3%; - This is a high-tariff category. Importers must account for this in cost planning.
π― 2. Plastic-Based Cat Scratchers
HS Codes: 3926.30.50.00 / 3926.90.99.89
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (Ad Valorem) |
| Section 301 Additional Tariff | +7.5% (Reduced rate for certain plastic articles under specific negotiations/exclusions) |
| Section 122 Tariff | +10.0% |
| Total Effective Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 β USITC:3926.30.50.00 β Section 122: 10% surcharge |
π Explanation:
- Plastic-based scratchers benefit from a lower Section 301 rate (7.5%) compared to wood; - However, the 10% Section 122 surcharge still applies; - Total 22.8% is significantly lower than wood-based products, making plastic options more tax-efficient.
π― 3. Fiber/Non-Woven Based Cat Scratchers
HS Code: 5603.94.90.90
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% (Standard rate for Chinese textiles/non-wovens) |
| Section 122 Tariff | +10.0% |
| Total Effective Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 β USITC:5603.94.90.90 β Section 122: 10% surcharge |
π Explanation:
- Although the base tariff is 0%, the 25% Section 301 tariff for Chinese non-wovens/textiles applies; - The 10% Section 122 surcharge increases the total to 35.0%; - This category is still costly, though slightly cheaper than wood-based products.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state primary material (e.g., "Particle Board," "PVC," "Sisal Fiber"). Ambiguity leads to reclassification. |
| β Material Composition Statement | βοΈ | Breakdown of materials (e.g., "70% Corrugated Paper, 30% PVC Base"). |
| β Product Photos (Including Labels) | βοΈ | Clear images showing structure, base material, and any certifications. |
| β Commercial Invoice | βοΈ | Accurately describe the item as "Cat Scratcher" with material notes. |
| β Packing List | βοΈ | Detail weights and dimensions. |
| β Certificate of Origin (CO) | βοΈ | Required to prove Chinese origin (triggering Section 301/122 tariffs). |
β 2. Declaration Tips (Key Mnemonic)
π₯ βMaterial First, Name Second, Base Determines Rate!β
| Scenario | Correct Declaration | Common Error |
|---|---|---|
| Wood Base + Sisal Surface | 4421.99.98.80 (Wood) |
Misdeclaring as "Pet Toy" or "Textile" β Penalty |
| Plastic Base + Sisal Surface | 3926.30.50.00 (Plastic) |
Misdeclaring as "Wood" β Underpayment + Interest |
| 100% Corrugated Paper | 5603.94.90.90 (Non-woven) |
Misdeclaring as "Paper" (different chapter) β Rejection |
| Mixed Materials | Declare Primary Structural Material | Splitting items β Higher cumulative tariffs |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Private Label | Provide brand authorization and design specs to avoid "generic" classification issues. |
| Kit Assembly | If shipped disassembled, declare as a complete set under the primary materialβs HS Code. Do not split into "screws + board + rope." |
| Small vs. Large | Size does not change the HS Code, but large items may incur higher freight/demurrage costs. |
| Pre-Clearance Ruling | Highly Recommended: Request an Advance Ruling from CBP if material composition is mixed or ambiguous. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4421.99.98.80 / 3926.30.50.00 / 5603.94.90.90 |
22.8% - 38.3% | No specific pet toy cert, but ensure non-toxic materials. | High tariffs due to Section 301 & 122. |
| π¨π³ China | 4421.99.98.80 / 3926.30.50.00 |
5.3% - 10.5% | CCC (if applicable) | Lower base tariffs. |
| πͺπΊ European Union | 4421.99.98.80 / 3926.90.99.89 |
0% - 5% | CE (if electrical), REACH (chemicals) | No Section 301 tariffs. |
| π¦πΊ Australia | 4421.99.98.80 |
5% | No major pet safety cert. | Moderate tariffs. |
| π―π΅ Japan | 4421.99.98.80 |
3% - 5% | JIS standards (optional) | Stable tariffs. |
π Conclusion:
- The US market is the most challenging due toε ε tariffs (Section 301 + Section 122); - Plastic-based scratchers are more tax-efficient in the US than wood or fiber; - For non-US markets, tariffs are significantly lower, making export to EU/Australia more profitable.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Cat Scratcher" without specifying material
π Consequence: CBP may assign the highest possible tariff rate or reject the entry for lack of detail.
β Error 2: Misclassifying wooden scratchers as "Plastic"
π Consequence: Underpayment of 301 tariffs β Back taxes + Penalties + Audit.
β Error 3: Ignoring Section 122 Tariffs
π Consequence: Even if 301 is excluded, 10% Section 122 may still apply, leading to unexpected costs.
β Error 4: Assuming "De Minimis" ($800) applies
π Consequence: Section 301 and Section 122 goods are excluded from De Minimis exemption β Full duty applies.
β Correct Practice:
"Cat Scratcher Board, Made of Particle Board with Sisal Rope Cover, Model XYZ, HS Code 4421.99.98.80"
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember Mnemonic:
πΉ "Material is King, Wood is 38%, Plastic is 23%, Fiber is 35%!"
πΉ "No De Minimis for 301/122, Always Pay Full Duty!"
π Pro Tip:
If your cat scratchers are manufactured in Vietnam, Mexico, or Thailand, you may exempt from Section 301 tariffs, reducing the total tax to 5% - 15% (depending on base rate + Section 122).
Recommendation: Consider supply chain diversification to mitigate US tariff risks.
π£ Immediate Action:
π Contact a professional customs broker + Provide material specs + Apply for HS Code Advance Ruling
π Let your cat scratchers pass customs smoothly, maximize profit, and scale globally!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every cent of your cost deserves precise calculation!
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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.