Drawer Liner
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4421919880 | 38.3% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 5903102090 | 35.0% | CN | US | Official Doc |
| 5903102010 | 35.0% | CN | US | Official Doc |
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ποΈ Drawer Liner (Furniture & Home Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly Is a "Drawer Liner"?
A drawer liner is a protective lining material used inside drawers, cabinets, or storage units to prevent sliding, protect surfaces from scratches, and enhance aesthetics. In international trade, its classification depends strictly on its material composition. Misclassification often leads to significant tariff discrepancies.
β οΈ Key Distinction Point:
- If made of wood or bamboo slices β It is classified as an Other Article of Wood.
- If made of textiles coated with plastic/rubber β It is classified as an Impregnated/Coated Textile Fabric.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material Characteristic | Tax Category Summary |
|---|---|---|---|
4421.91.98.80 |
Other wooden articles; Drawer liners (wooden/bamboo sheet form) | Wooden or Bamboo thin slices | "Other" category under other wooden articles |
4421.99.98.80 |
Other articles of wood; Drawer liners (generic wood form) | Any other wood form | "Other wooden articles" catch-all category |
5903.10.20.90 |
Textile fabrics impregnated/coated with plastic/rubber; Drawer liners | Textile base + Plastic/Rubber coating | "Other" category of impregnated/coated fabrics |
5903.10.20.10 |
Textile fabrics laminated with plastic; Drawer liners | Polyvinyl Chloride (PVC) film on fabric | "Covering/Laminating" textile film products |
π Key Reminder:
- Wooden/Bamboo Liners: Must use Chapter 44 codes (4421...).
- Plastic-Coated Textile Liners: Must use Chapter 59 codes (5903...).
- Do not classify plastic-coated liners as "Plastic Products" (Chapter 39) unless they are solid plastic sheets without textile backing.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates apply (2025β2026)
π― 1. 4421.91.98.80 & 4421.99.98.80 ββ Wooden/Bamboo Drawer Liners
These codes fall under "Other articles of wood." Due to their origin from China, they are subject to multiple layers of tariffs.
| Item | Content |
|---|---|
| Base Tariff Rate | 3.3% (Ad valorem) |
| Section 301 Surtax | +25.0% (Additional tariff from USITC) |
| Section 122 Tariff | +10.0% (Specific trade measure) |
| Total Tariff Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β Not Eligible (High tariff rate typically excludes small package exemptions) |
π Explanation:
- "Base Tariff 3.3%": The standard Most Favored Nation (MFN) rate for other wood articles.
- "Section 301 25%": The punitive tariff imposed on a wide range of Chinese goods under Trade Act Section 301.
- "Section 122 10%": An additional surcharge under Section 122 of the Trade Act of 1974 (import relief measures).
- Combined Total: 38.3%. This is a high-cost classification. Importers must factor this into their landed cost calculations.
π― 2. 5903.10.20.90 & 5903.10.20.10 ββ Plastic/Rubber-Coated Textile Drawer Liners
These codes classify products where the substrate is textile, but the primary function comes from the plastic/rubber coating (impregnated/laminated). They also face similar surtaxes but have a lower base rate.
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad valorem) |
| Section 301 Surtax | +25.0% (Additional tariff from USITC) |
| Section 122 Tariff | +10.0% (Specific trade measure) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible (Despite 0% base, surtaxes usually trigger full duty payment) |
π Explanation:
- "Base Tariff 0.0%": Textile fabrics impregnated/laminated with plastic often enjoy lower base rates.
- "Section 301 25%" & "Section 122 10%": Same surtaxes apply to Chinese-origin goods in this category.
- Combined Total: 35.0%. This is 3.3% cheaper than wooden liners, offering a slight cost advantage if the material allows.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Preparation Checklist (Non-negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Material (Wood/Bamboo vs. Textile+Plastic), Dimensions, Thickness. |
| β Material Composition Statement | βοΈ | Critical for distinguishing between HS 4421 and HS 5903. Specify % of textile vs. plastic. |
| β Product Photos (Labeled) | βοΈ | Show texture, edges, and any backing material. |
| β Commercial Invoice | βοΈ | Declare as "Drawer Liner" + Material (e.g., "Wooden Drawer Liner" or "PVC-Coated Fabric Liner"). |
| β Packing List | βοΈ | Confirm weight and volume for duty calculation. |
β 2. Declaration Tips (Critical Mnemonics)
π₯ "Material Dictates Code, Don't Guess, Just Specify!"
| Scenario | Correct Declaration | Wrong Approach | Consequence |
|---|---|---|---|
| Wooden/Bamboo Liner | Declare as "Wooden Drawer Liner" β 4421.9x |
Declare as "Textile Liner" | Misclassification penalty; potential audit. |
| Plastic-Coated Fabric Liner | Declare as "Plastic-Coated Textile Liner" β 5903.10 |
Declare as "Plastic Sheet" (HS 39) | May face higher scrutiny or wrong tax treatment. |
| Mixed Material (Unclear) | Provide Lab Test Report | Vague description "Home Accessory" | Customs may reclassify to highest duty or hold shipment. |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Sizes | Provide cut lists and material type. Ensure the "finished good" nature is clear. |
| Self-Adhesive Backing | If the adhesive is the main feature, consult if it falls under HS 3919 (Plastic Rolls). However, if on textile, HS 5903 is usually preferred if the fabric is substantial. |
| Small Sample Shipments | Even small quantities are subject to the 35% or 38.3% rate due to surtaxes. Do not assume de minimis applies. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Effective Tax Rate (CN Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4421.9x or 5903.10 |
35.0% β 38.3% | High surtaxes (301 + 122) apply to both wood and coated textiles. |
| π¨π³ China | 4421.9x or 5903.10 |
Low/Moderate | No Section 301/122. Base rates apply (e.g., 3.3% or 0%). |
| πͺπΊ EU | 4421.9x or 5903.10 |
Varies (often 0-4%) | Generally no punitive tariffs on these items. Check CE marking for textiles. |
| π¬π§ UK | 4421.9x or 5903.10 |
Varies (post-Brexit tariffs) | Similar to EU, but verify UK Global Tariff schedule. |
π Conclusion:
- The USA is the most expensive market for drawer liners due to the 25% + 10% surtax structure.
- Material choice matters: Choosing plastic-coated textile (5903.10.20) saves 3.3% compared to wooden (4421.9x) versions in the US market.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Declaring all drawer liners as "Plastic Products" (Chapter 39).
π Consequence: If it has a textile backing, it may be rejected or reassigned to 5903, causing delays. If it's wood, it's a major misclassification.
β Error 2: Ignoring the Section 122 (10%) surtax.
π Consequence: Underpaying duties leads to penalties and interest upon audit. Many brokers forget this specific add-on.
β Error 3: Claiming De Minimis (Section 321) for small shipments.
π Consequence: With a total rate of 35-38%, many CBP officers require full entry and duty payment. Relying on exemption risks seizure.
β Error 4: Vague Description "Drawer Mat".
π Consequence: Customs cannot determine material. May lead to withholding until detailed specs are provided.
β Correct Approach:
"Drawer Liner, Made of 100% Bamboo Slices, Custom Cut, for Kitchen Use"
OR
"Drawer Liner, PVC-Coated Polyester Fabric, Self-Adhesive Backing, Clear Pattern"
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ "Wood is 38.3%, Coated Fabric is 35.0%. Specify Material, Avoid the Cost!"
πΉ "Surtaxes are Real: 25% + 10% = 35-38%. Don't Let Customs Hold You Up!"
π Pro Tip:
If you are sourcing from China, consider supply chain diversification to Vietnam or Thailand to potentially avoid Section 301 tariffs (verify specific country rules of origin).
For high-volume imports, apply for a Binding Ruling from CBP to lock in the HS Code and duty rate.
π£ Take Action Now:
π Contact a Licensed Customs Broker
π Provide Detailed Material Specs (Wood vs. Coated Textile)
π Clear Your Cargo Smoothly, Optimize Costs, and Export Efficiently!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny Saved on Duties is Pure Profit!
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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.