Felt Mask
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5602909000 | 0.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 5602290000 | 41.3% | CN | US | Official Doc |
| 9505906000 | 10.0% | CN | US | Official Doc |
| 9505902000 | 10.0% | CN | US | Official Doc |
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๐ญ Felt Mask โ HS Code & Tariff Guide 2026 | Comprehensive Customs Classification & Duty Strategy
๐ HS Code Reference & Customs Clearance Blueprint | 2026 Updated Tariff Rules | Expert-Level Import Strategy
โ Product: Felt Mask (Felt-based face covering, used for festivals, costumes, or entertainment)
โ Target Market: United States (US)
โ Origin: China (CN)
โ Effective Date: November 10, 2025 (including all subsequent imports)
๐ฆ I. HS Code Classification Breakdown (2026 Official Tariff Authority)
| HS Code | Product Description | Key Classification Logic | Material | Use Case |
|---|---|---|---|---|
5602.29.00.00 |
Other felt, not coated or laminated, for use in masks | Material-based classification: Made of felt, uncoated, non-laminated โ fits "other felt" category | Felt | General textile product |
9505.90.60.00 |
Other toys, games, and sports equipment; masks for festive or entertainment use | Use-based classification: Clearly used for festive/entertainment purposes (e.g., Halloween, carnival) | Felt | Holiday/celebration item |
9505.90.20.00 |
Other toys, games, and sports equipment; masks for pranks, amusement, or costume play | Purpose-driven: Designed for fun, play, or costume use, not protection | Felt | Entertainment-focused |
5602.90.90.00 |
Other felt, not specified elsewhere; includes non-specific textile felt products | Catch-all for non-unique felt items | Felt | General unclassified felt goods |
3926.90.99.89 |
Other articles of plastic or other materials; miscellaneous items not elsewhere specified | Alternative classification: If deemed to be non-textile or composite, may be misclassified under plastic-like materials | Textile/Non-woven blend | If falsely claimed as plastic |
โ ๏ธ Critical Insight:
- Felt is a textile material โ Primary classification should be HS 5602.xx (felt) or 9505.90.xx (toys/entertainment items)
- Do NOT use plastic-based HS codes unless the product is clearly made of plastic or composite materials (e.g., plastic-coated felt)
- Misclassification risks โ higher tariffs, penalties, or seizure
๐ฐ II. 2026 Updated Tariff & Duty Breakdown (US Market Only)
๐ฏ 1. 5602.29.00.00 โ Felt Masks (Uncoated, Unlaminated)
| Component | Details |
|---|---|
| Base Duty | 6.3% ad valorem |
| Section 301 Tariff (USITC) | +25.0% (from U.S. Trade Act ยง301) |
| Section 122 Tariff (IEEPA) | +10.0% (International Emergency Economic Powers Act) |
| Total Effective Duty | 41.3% |
| Tax Calculation | CIF Value ร 41.3% |
| De Minimis Threshold | โ Not applicable (denied under U.S. law) |
| Legal Basis Path | IEEPA:9903.01.25 โ USITC:5602.29.00.00 โ FOOTNOTE:9903.88.01 |
๐ Why This Applies:
- The mask is made of pure felt, not coated or laminated, so it fits 5602.29.00.00
- No protective function โ not medical or safety gear
- High tariff due to China origin + 301 + IEEPA
๐ฏ 2. 9505.90.60.00 โ Felt Masks for Festive/Entertainment Use
| Component | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Tariff (USITC) | 0.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF Value ร 10.0% |
| De Minimis Threshold | โ Applicable (if value < $800, may qualify for de minimis) |
| Legal Basis Path | IEEPA:9903.01.24 โ 9505.90.60.00 |
๐ Why This Applies:
- Primary use is festive or entertainment (e.g., Halloween, cosplay, party)
- Not a functional or safety product โ falls under toys & games
- No 301 tariff (exempt under Section 301 list for this category)
- Only IEEPA 10% applies
๐ฏ 3. 9505.90.20.00 โ Felt Masks for Pranks, Amusement, or Costume Play
| Component | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Tariff (USITC) | 0.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF Value ร 10.0% |
| De Minimis Threshold | โ Applicable |
| Legal Basis Path | IEEPA:9903.01.24 โ 9505.90.20.00 |
๐ Why This Applies:
- Designed for fun, humor, or costume play (e.g., gag gifts, party favors)
- Not for protection or medical use
- Same tariff treatment as 9505.90.60.00 โ both are entertainment-focused
๐ฏ 4. 5602.90.90.00 โ Other Felt (General Unspecified)
| Component | Details |
|---|---|
| Base Duty | 52.9ยข per kg + 8% ad valorem |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Duty | 52.9ยข/kg + 8% + 35.0% |
| Tax Calculation | (Weight ร $0.529) + (CIF ร 8%) + (CIF ร 35%) |
| De Minimis Threshold | โ Not applicable |
| Legal Basis Path | IEEPA:9903.01.24 โ USITC:5602.90.90.00 โ FOOTNOTE:9903.88.01 |
๐ Why This Applies:
- Used when no more specific subheading applies
- Higher base rate due to "other" classification
- Weight-based + value-based duty โ more complex calculation
- Highest tariff among all options โ avoid if possible
๐ฏ 5. 3926.90.99.89 โ Other Articles of Plastic or Composite Materials
| Component | Details |
|---|---|
| Base Duty | 5.3% |
| Section 301 Tariff (USITC) | +7.5% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF Value ร 22.8% |
| De Minimis Threshold | โ Applicable |
| Legal Basis Path | IEEPA:9903.01.24 โ USITC:3926.90.99.89 โ FOOTNOTE:9903.88.01 |
๐ Why This Applies (Only if Misclassified):
- If the mask is plastic-coated, non-woven, or composite, it might be misclassified here
- Danger Zone: Felt is textile, not plastic โ incorrect classification
- Risk: Higher tariff + audit risk + penalties if challenged
๐ ๏ธ III. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
โ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| โ Product Photos (front, back, close-up) | โ๏ธ | Show material, shape, use case |
| โ Commercial Invoice | โ๏ธ | Must state "Felt Mask for Festive Use" |
| โ Packing List | โ๏ธ | Confirm quantity, weight, packaging |
| โ Certificate of Origin (CO) | โ๏ธ | Prove origin (China vs. Vietnam/Mexico) |
| โ Material Test Report | โ๏ธ | Prove it's felt, not plastic |
| โ Use Case Statement | โ๏ธ | E.g., "Used for Halloween, cosplay, and party entertainment" |
| โ Product Sample (if requested) | โ๏ธ | For customs inspection |
โ 2.็ณๆฅๆๅทง๏ผ็ณๆฅๅฃ่ฏ๏ผ
๐ฅ โๆ่ดจๅฎไธป็ฑป๏ผ็จ้ๅฎ็จ็๏ผๅซ็จๅกๆ็ ๏ผๆๅๅฟ ็ฟป่ฝฆ๏ผโ
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Felt mask, used for Halloween | 9505.90.60.00 or 9505.90.20.00 |
5602.29.00.00 โ 41.3% |
| Felt mask, not for play | 5602.29.00.00 |
9505.90.60.00 โ incorrect use |
| Felt mask with plastic coating | 3926.90.99.89 |
5602.29.00.00 โ under-dutied |
| Felt mask, 100 pieces in one box | One shipment, one HS code | Split into 100 lines โ 100ร10% = 1000% tax |
โ 3. Special Cases & Risk Mitigation
| Scenario | Recommended Action |
|---|---|
| Mask has plastic eyes or nose | Still flee if main body is felt โ use 5602.29.00.00 or 9505.90.xx |
| Mask is handmade or artisanal | No impact on HS code โ still based on material & use |
| Mask is sold as gift or gag item | Use 9505.90.20.00 โ only 10% duty |
| Mask is imported from Vietnam/Mexico | May qualify for IEEPA exemption โ 0% duty |
| Customs requests pre-ruling | Apply for Advance Ruling (AR) to lock in HS code |
๐ IV. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 9505.90.60.00 |
10.0% (if de minimis) | None (unless high value) | High risk if misclassified |
| ๐จ๐ณ China | 5602.29.00.00 |
6.3% | CCC | No extra tariffs |
| ๐ช๐บ EU | 9505.90.60.00 |
0% (if CE compliant) | CE | No 301/IEEPA |
| ๐ฆ๐บ Australia | 9505.90.60.00 |
5% | RCM | No IEEPA |
| ๐ฏ๐ต Japan | 9505.90.60.00 |
0% | PSE | No extra tariffs |
๐ Key Insight:
- Only the U.S. applies IEEPA + 301 tariffs on Chinese-origin felt masks
- Vietnam/Mexico-origin masks may avoid IEEPA 10% โ 0% duty
๐ V. Common Mistakes & Costly Errors (Avoid These!)
โ Mistake 1: Using 5602.29.00.00 for a Halloween mask
๐ Result: 41.3% duty instead of 10.0% โ 31.3% overpayment
โ Mistake 2: Misclassifying felt as plastic (3926.90.99.89)
๐ Result: 22.8% duty + audit risk + penalties
โ Mistake 3: Splitting 100 masks into 100 lines
๐ Result: 100ร10% = 1000% duty โ total loss
โ Mistake 4: Not stating โfor entertainment useโ on invoice
๐ Result: Customs may assume itโs a protective mask โ higher risk
โ Correct Declaration Example:
"Felt Mask, for Halloween Costume Use, 100 pcs, 500g, Made of Wool Felt, Not Coated, Not Laminated, For Entertainment Only"
๐ฏ VI. Final Verdict: Optimal Strategy for 2026
โ Best HS Code:
9505.90.60.00or9505.90.20.00
โ Best Duty Rate: 10.0% (if de minimis applies)
โ Avoid:5602.29.00.00(41.3%) and5602.90.90.00(52.9ยข/kg + 43%)
โ Never use:3926.90.99.89unless plastic composite
๐ฃ Call to Action: Get Ahead of the Curve!
๐ Contact a U.S. Customs Broker + Apply for Advance Ruling (AR)
๐ Lock in your HS code before shipment
๐ผ Save 30%+ in duties with correct classification
๐ Avoid penalties, delays, or seizures
โจ Pro Tip:
If your origin is Vietnam, Mexico, or Thailand, you may avoid IEEPA 10% โ 0% duty on felt masks!
Switch sourcing? It could save you thousands per shipment.
๐ฏ Summary: Your Felt Mask Tax Strategy in One Line
๐ฏ "Use
9505.90.60.00for festive masks โ 10% duty, not 41.3%!"
๐ Remember:
HS Code = Your Cost | Use Case = Your Duty | Material = Your Risk
Get it right once โ save money forever!
๐ผ Your next shipment deserves precision.
โจ Letโs get your Felt Masks across the border โ fast, safe, and smart!
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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.