Decorative Rattan Mats
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4602123500 | 35.0% | CN | US | Official Doc |
| 5705002090 | 38.3% | CN | US | Official Doc |
| 5705001000 | 35.0% | CN | US | Official Doc |
| 4602124500 | 41.6% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
AI Analysis
πΏ Decorative Rattan Mats (Natural Rattan Woven Products & Floor Coverings)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π I. Product Definition & Classification: What Exactly is a "Rattan Mat"?
Decorative Rattan Mats are versatile products made from natural rattan fibers, classified differently based on their intended use and construction. In international trade, they are split into two main categories:
- Woven Basketware/Articles (4602 Series): Rattan mats used as general decorative items, wall hangings, or non-floor covering accessories.
- Floor Coverings (5705 Series): Rattan mats specifically designed or used as carpet-like floor coverings, including rugs, mats, or other textile floor coverings.
β οΈ Key Distinction Point:
- If the product is a general woven article (e.g., wall decor, table mats, non-floor specific) β Classify under Chapter 46 (Wickerwork).
- If the product is explicitly a floor covering (e.g., rug, carpet, mat for walking on) β Classify under Chapter 57 (Carpeting).
π¦ II. HS Code Classification Details (2026 Latest Tariff Concordance)
| HS Code | Product Description | Application Scenario | Tax Rate (China Origin to US) | Total Tax |
|---|---|---|---|---|
4602.12.35.00 |
Woven materials of vegetable materials; articles of wickerwork or other plaiting materials: Baskets and other articles of wickerwork: Other: Other: Other | General Decorative Rattan Mats (e.g., wall hangings, decorative mats not primarily for flooring) | Base: 0%, Section 301: 25%, IEEPA: 10% | 35.0% |
5705.00.20.90 |
Carpets and other textile floor coverings, of felt, whether or not made into pieces: Other: Other: Other: Other | Natural Rattan Mats (Other Textile Floor Coverings) β Specifically classified as floor coverings with specific textile characteristics | Base: 3.3%, Section 301: 25%, IEEPA: 10% | 38.3% |
5705.00.10.00 |
Carpets and other textile floor coverings, of felt, whether or not made into pieces: Other: Other: Other: Other | Natural Rattan Mats (Other Textile Floor Coverings) β General floor covering classification | Base: 0%, Section 301: 25%, IEEPA: 10% | 35.0% |
4602.12.45.00 |
Woven materials of vegetable materials; articles of wickerwork or other plaiting materials: Baskets and other articles of wickerwork: Other: Other: Other | Rattan Decorative Woven Products β General woven articles, broader category | Base: 6.6%, Section 301: 25%, IEEPA: 10% | 41.6% |
4421.99.98.80 |
Wood and articles of wood; wood charcoal: Other articles of wood: Other: Other: Other | Rattan Decorations (Other Wood Articles) β If classified as wood-based decorative items rather than woven products | Base: 3.3%, Section 301: 25%, IEEPA: 10% | 38.3% |
π Key Reminder:
- Floor Coverings (Rugs/Mats for walking) are typically classified under Chapter 57 (5705), which may have different base rates depending on material composition.
- General Decorative Items are classified under Chapter 46 (4602), focusing on the "wickerwork" aspect.
- Misclassification Risk: Declaring a floor mat as a "wall hanging" (4602) to save 3.3% base tariff is high-risk. Customs may reclassify based on usage.
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 (for imports onwards)
π― 1. 4602.12.35.00 β Woven Rattan Articles (General Decorative)
| Item | Details |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax | +10% (Targeting China/HK products, effective from Nov 10, 2025) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4602.12.35.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- The 0% base rate makes this the most tax-efficient option among the 4602 codes.
- However, the 35% total rate is significant for low-margin decorative goods.
π― 2. 5705.00.20.90 & 5705.00.10.00 β Floor Coverings
| Item | Details |
|---|---|
| Base Tariff | 0% (5705.00.10.00) / 3.3% (5705.00.20.90) |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 35.0% (for .10.00) / 38.3% (for .20.90) |
| Tax Calculation | CIF Value Γ Total Rate |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:5705.xxxxxx β FOOTNOTE:9903.88.01 |
π Note:
- If your mat is clearly a floor covering, you must use Chapter 57.
-5705.00.10.00offers the same 35% total as4602.12.35.00, but with a 0% base.
-5705.00.20.90has a higher base (3.3%), leading to 38.3% total.
π― 3. 4602.12.45.00 β Other Woven Articles
| Item | Details |
|---|---|
| Base Tariff | 6.6% |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 41.6% |
| Tax Calculation | CIF Value Γ 41.6% |
| De Minimis Exemption | β Not Applicable |
π Warning:
- This code has the highest total tax (41.6%) due to the 6.6% base rate. Avoid unless necessary.
π― 4. 4421.99.98.80 β Other Wood Articles
| Item | Details |
|---|---|
| Base Tariff | 3.3% |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β Not Applicable |
π Note:
- Use only if the product is considered a wooden decorative item rather than a woven mat. Risky if misclassified.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Document Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Specifications | βοΈ | Material composition (100% natural rattan?), dimensions, thickness |
| β Product Photos | βοΈ | Clear shots of usage context (e.g., hung on wall vs. on floor) |
| β Commercial Invoice | βοΈ | Must specify "Decorative Rattan Mat" and intended use |
| β Packing List | βοΈ | Detailing weight, dimensions, and packaging |
| β Origin Certificate (CO) | βοΈ | To prove China origin for surtax calculation |
| β Usage Declaration | βοΈ | Explicitly state if "Floor Covering" or "Wall Decor" |
β 2. Declaration Strategy (Key Mnemonics)
π₯ "Floor=5705, Wall=4602, Base Rate Matters, Surtax Stays Same!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Mat used on floor | 5705.00.10.00 (35% total) |
Declare as 4602.12.35.00 (35% total, but high risk of reclassification & penalty) |
| Mat used as wall decor | 4602.12.35.00 (35% total) |
Declare as 5705.00.10.00 (unnecessary complexity, if not floor use) |
| General woven basket/mat | 4602.12.45.00 (41.6% total) |
Avoid if possible due to higher base rate |
| Wooden decorative piece | 4421.99.98.80 (38.3% total) |
Only if not woven; otherwise, misuse |
β 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Hybrid Product (Floor + Wall) | Declare based on primary use. If ambiguous, choose the code with lower risk or lower tax (35% vs 38.3%/41.6%). |
| OEM Custom Design | Provide design drawings to prove intent (e.g., wall mounting hardware implies 4602). |
| Mixed Materials | If rattan is mixed with other fibers, classification may shift to textile codes, changing tax rates. |
| Small Quantity Samples | Still subject to full tariff; no de minimis exemption for China origin. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4602.12.35.00 / 5705.00.10.00 |
35% (China Origin) | None Specific | 35% total includes 301 + IEEPA surtaxes |
| π¨π³ China | 4602.12.35.00 |
5-10% | CCC (if applicable) | Lower base rates, no US surtaxes |
| πͺπΊ EU | 4602.12 |
0-2.5% | CE (if applicable) | No US-style surtaxes |
| π¦πΊ Australia | 4602.12 |
5% | None | Moderate tariffs |
π Conclusion:
- USA is the most expensive market due toε ε (stacked) surtaxes.
- Tax efficiency: Aim for4602.12.35.00or5705.00.10.00(35% total). Avoid4602.12.45.00(41.6%) if possible.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring a floor mat as a wall hanging (4602) to avoid Chapter 57 scrutiny.
π Consequence: Customs may reclassify, leading to penalties + back taxes.
β Error 2: Using 4602.12.45.00 when 4602.12.35.00 is applicable.
π Consequence: Paying 41.6% instead of 35% unnecessarily.
β Error 3: Missing the IEEPA 10% surtax in cost calculation.
π Consequence: Underquoting, leading to cash flow issues.
β Error 4: No usage declaration.
π Consequence: Delays in clearance, potential inspection.
β Correct Approach:
"Decorative Rattan Mat, Natural Material, For Wall Display, Model XYZ, 35% Tariff Applicable"
π― VII. Conclusion: Precise Classification, Cost Control
π― Remember the Mnemonic:
πΉ "Floor=5705, Wall=4602, Base Rate Differs, Surtax is Fixed!"
πΉ "35% is the Sweet Spot, 41.6% is the Trap!"
π Pro Tip:
If your rattan mats are sourced from Vietnam, Indonesia, or Thailand, you may qualify for lower or zero IEEPA surtaxes.
Consider supply chain diversification to reduce tariff burden.
π£ Immediate Action:
π Contact a Customs Broker + Provide Product Photos + Pre-classify HS Code
π Ensure Smooth Clearance, Maximize Profit, Stay Compliant!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Saved is Pure Profit!
Customer Reviews
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.