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Foot Pad

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
4016910000 37.7% CN US Official Doc
4016993000 35.0% CN US Official Doc
5703292090 41.7% CN US Official Doc
4016990500 20.9% CN US Official Doc
4016910000 37.7% CN US Official Doc

AI Analysis

πŸš— Car Foot Pads (Floor Mats)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ I. Product Definition and Classification: Do You Really Understand "Car Foot Pads"?

Car foot pads (floor mats) are essential automotive accessories designed to protect the vehicle interior from dirt, moisture, and wear. In international trade, their classification depends heavily on material composition and specific use case, leading to different HS Code classifications and significantly varying tax liabilities.

⚠️ Key Distinction:
- Rubber/Synthetic Rubber Mats: Often classified under Chapter 40 (Rubber Articles).
- Textile/Carpet-like Mats: Often classified under Chapter 57 (Carpeting).
- Mixed Material/General Protection: May fall under "Other" categories, affecting the total tax burden.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη…§)

Based on the provided data, here are the specific HS Codes for Car Foot Pads, their descriptions, and applicable tax rates.

HS Code Product Description Material/Feature Total Tax Rate (US/CN)
4016.91.00.00 Other vulcanized rubber articles, other than hard rubber; specifically categorized as "mats" Vulcanized Rubber or similar rubber materials; fits the characteristic of other vulcanized rubber products 37.7%
4016.99.30.00 Rubber or synthetic material articles for vehicle use; shock-absorbing/protection products Rubber or synthetic materials; used for vehicle shock absorption/protection 35.0%
5703.29.20.90 Carpeting of polypropylene or other synthetic fibers; polymer-based mats Polymers such as PVC, rubber, or nylon; fits the "floor covering/carpet" morphology 41.7%
4016.99.05.00 Other vulcanized rubber articles; household/automotive items not elsewhere specified Rubber-like materials; general purpose household/car accessories 20.9%
4016.91.00.00 (Duplicate Entry) Mats for vehicle use Vulcanized rubber or plastic; consistent with rubber characteristics 37.7%

πŸ” Key Observation:
- Cheapest Option: 4016.99.05.00 with a 20.9% total tax rate.
- Most Expensive Option: 5703.29.20.90 with a 41.7% total tax rate.
- Common Rubber Classification: 4016.91.00.00 is frequently cited with a 37.7% rate.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)

βœ… Applicable Countries: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: 2025 onwards (Includes subsequent imports)

🎯 1. 4016.91.00.00 β€”β€” Vulcanized Rubber Mats (Most Common for Rubber Mats)

Item Content
Base Tariff 2.7% (ad valorem)
Section 301 Surcharge +25.0% (From USITC Footnote 9903.88.01 context)
IEEPA Surcharge +10.0% (Targeting China/HK products, effective from Nov 10, 2025)
Total Tax Rate 37.7%
Tax Calculation CIF Value Γ— 37.7%
De Minimis Exemption ❌ Not Eligible (deny_de_minimis applies to most Chapter 40 rubber articles from China)
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:4016.91.00.00 β†’ FOOTNOTE:Section 301

πŸ“Œ Explanation:
- The 2.7% base tariff is relatively low, but the 25% Section 301 tariff and 10% IEEPA tariff significantly increase the cost. - Total 37.7% is a substantial burden for high-volume rubber mat imports.

🎯 2. 4016.99.30.00 β€”β€” Rubber/Synthetic Vehicle Protection Products

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Surcharge +25.0%
IEEPA Surcharge +10.0%
Total Tax Rate 35.0%
Tax Calculation CIF Value Γ— 35.0%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path IEEPA:9903.01.24 β†’ USITC:4016.99.30.00 β†’ FOOTNOTE:Section 301

πŸ“Œ Note:
- This classification is slightly cheaper (35.0% vs 37.7%) if the product can be proven to be a "shock-absorbing/protection product" rather than a generic "mat." - Requires strong documentation to support the "shock-absorbing" or "protective" function claim.

🎯 3. 5703.29.20.90 β€”β€” Carpeting/Polymers (PVC/Nylon Mats)

Item Content
Base Tariff 6.7% (ad valorem)
Section 301 Surcharge +25.0%
IEEPA Surcharge +10.0%
Total Tax Rate 41.7%
Tax Calculation CIF Value Γ— 41.7%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:5703.29.20.90 β†’ FOOTNOTE:Section 301

πŸ“Œ Warning:
- This is the highest tax rate among the options. - If your mats are made of PVC, nylon, or other polymers and resemble carpeting, this classification is likely. Avoid this if cost is a priority.

🎯 4. 4016.99.05.00 β€”β€” Other Rubber Articles (Lowest Tax Option)

Item Content
Base Tariff 3.4% (ad valorem)
Section 301 Surcharge +7.5% (Note: Lower 301 rate applied in this specific subcategory per data)
IEEPA Surcharge +10.0%
Total Tax Rate 20.9%
Tax Calculation CIF Value Γ— 20.9%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path IEEPA:9903.01.24 β†’ USITC:4016.99.05.00 β†’ FOOTNOTE:Section 301

πŸ“Œ Opportunity:
- This is the most cost-effective classification at 20.9%. - Condition: The product must be classified as "Other" rubber articles, not specifically "mats" or "carpeting." This requires careful product description and potentially structural design differences (e.g., not strictly flat mats but complex protective inserts).


πŸ› οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)

βœ… 1. Essential Documentation Checklist

Document Mandatory Description
βœ… Product Specification Sheet βœ”οΈ Detail material composition (e.g., "90% Vulcanized Rubber, 10% PVC"), dimensions, and weight.
βœ… Material Safety Data Sheet (MSDS) βœ”οΈ Proves chemical composition, crucial for rubber/polymer classification.
βœ… Product Photos (Clear & Detailed) βœ”οΈ Show texture, thickness, and any branding. Highlight if it's a "mat" or "protective insert."
βœ… Commercial Invoice βœ”οΈ Clearly state "Car Floor Mats" or "Rubber Protection Pads." Avoid vague terms like "Accessories."
βœ… Packing List βœ”οΈ Ensure packaging details match the invoice.
βœ… Origin Certificate (if applicable) βœ”οΈ For non-China origins, to claim lower base tariffs.

βœ… 2. Declaration Strategy (Key Mnemonics)

πŸ”₯ β€œMaterial First, Function Second, Description Precise, Tariff Halved!”

Scenario Correct Declaration Incorrect Practice
Rubber Mats Use 4016.99.05.00 if possible (20.9%) or 4016.91.00.00 (37.7%) Misdeclare as textile β†’ 41.7%
PVC/Nylon Mats Use 5703.29.20.90 (41.7%) Try to force rubber classification β†’ Audit Risk
Shock-Absorbing Pads Use 4016.99.30.00 (35.0%) Call them "mats" β†’ 37.7%
Mixed Material Mats Analyze dominant material Vague description "Car Accessories" β†’ High Risk

βœ… 3. Special Case Handling

Situation Recommendation
OEM Custom Mats Provide client order + design drawings. Ensure material composition is clearly stated to support lower tax codes if possible.
Mats with Textile Layer If >50% by weight or value is rubber, argue for Chapter 40. If textile dominates, Chapter 57 applies.
Small Quantity Samples Even small quantities may be subject to de minimis restrictions for rubber goods from China. Check current USCBP rules.
Pre-Ruling Request Highly recommended for large shipments. Apply for an Advance Ruling from US CBP to confirm HS Code and tax rate before shipment.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Required Notes
πŸ‡ΊπŸ‡Έ United States 4016.99.05.00 (if eligible) 20.9% - 41.7% None (but MSDS recommended) Highest risk due to Section 301 + IEEPA.
πŸ‡¨πŸ‡³ China 4016.91.00.00 2.7% - 6.7% CCC (if applicable) Lower tariffs, no US surcharges.
πŸ‡ͺπŸ‡Ί European Union 4016.99.99 ~4% + VAT REACH + RoHS No Section 301 equivalent, but strict chemical regulations.
πŸ‡¬πŸ‡§ United Kingdom 4016.99.99 ~4% + VAT UKCA Post-Brexit regulations apply.

πŸ“Œ Conclusion:
- US Market is the most challenging due to the cumulative effect of Base Tariff + Section 301 (25%) + IEEPA (10%). - Cost Optimization is Critical: Choosing 4016.99.05.00 (20.9%) vs. 5703.29.20.90 (41.7%) can save 20.8% of the CIF value. - Documentation is Key: To justify a lower tax code (like 20.9% or 35.0%), you must provide clear evidence of material composition and functional design.


πŸ“Œ VI. Common Errors & Pitfall Avoidance (Blood Lessons)

❌ Error 1: Declaring all rubber mats as 4016.91.00.00 (37.7%) without checking for 4016.99.05.00 (20.9%).
πŸ‘‰ Consequence: Overpaying 16.8% of CIF value unnecessarily.

❌ Error 2: Declaring PVC mats as rubber to avoid carpet tariffs.
πŸ‘‰ Consequence: Customs audit β†’ Seizure + Fine + Delay.

❌ Error 3: Ignoring IEEPA 10% surcharge in cost calculations.
πŸ‘‰ Consequence: Profit margin erosion due to unaccounted 10% tax.

❌ Error 4: Vague product description "Car Mat."
πŸ‘‰ Consequence: Customs assigns highest possible rate (4016.91.00.00 or higher) due to lack of evidence for lower codes.

βœ… Correct Approach:

"Vulcanized Rubber Floor Mat, Black, 3-Piece Set, For Toyota Camry, 100% Rubber, MSDS Attached, HS Code: 4016.99.05.00"


🎯 VII. Conclusion: Professional Declaration, Save Time, Money, and Efficiency!

🎯 Remember the Mnemonic:

πŸ”Ή "Material Defines Code, Section 301 Adds 25, IEEPA Adds 10, Choose Wisely!"
πŸ”Ή "Rubber Mats: 20.9% to 41.7%, Difference is Huge, Documentation is Key!"


πŸ“Œ Pro Tip:
If your mats are not made in China (e.g., Vietnam, Thailand, Malaysia), you may be eligible to avoid Section 301 and IEEPA tariffs, reducing the total tax to just the base tariff (e.g., 0%-6.7%).
Recommend Advance Ruling for US shipments to mitigate risk.


πŸ“£ Immediate Action:

πŸ“ž Contact a professional customs broker + Provide Product Specs + Apply for HS Code Advance Ruling
πŸš€ Ensure your Car Foot Pads clear customs smoothly, efficiently, and profitably!


✨ Professional Customs Clearance Starts with Accurate Classification!
πŸ’Ό Every Cent of Cost Deserves Precise Calculation!

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.