Inflatable Cushions
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | Official Doc |
| 6307909887 | 24.5% | CN | US | Official Doc |
| 3926907500 | 14.2% | CN | US | Official Doc |
| 3926907700 | 12.4% | CN | US | Official Doc |
| 9506995500 | 22.8% | CN | US | Official Doc |
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AI Analysis
ποΈ Inflatable Cushions (Marine-Style Water & Air Mattresses)
π HS Code Reference & Customs Clearance Guide | 2024 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition: What Are "Inflatable Cushions"?
"Inflatable Cushions" in this context refers specifically to Marine-Style Water/Air Mattresses. These are versatile sleeping or lounging accessories that utilize water bags, air chambers, or a combination of both to provide support and comfort.
Key Distinction Points: * Material Composition: Typically made from PVC (Polyvinyl Chloride), plastic films, or synthetic fibers. * Functionality: Can serve as furniture accessories (bed pads), transportation aids (cargo pads), or recreational equipment (water sports inflatables). * Form Factor: Inflatable, collapsible, and portable.
β οΈ Critical Classification Note:
The HS Code depends entirely on the primary function and material structure of the specific unit being imported. Misclassification can lead to significant tariff discrepancies (from 12.4% to 24.5%).
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Primary Function/Category | Material Type | Tax Category Summary |
|---|---|---|---|---|
6307.90.98.91 |
Marine-style water/air mattress | Finished Goods (General) | Plastic / PVC | 24.5% Total |
6307.90.98.87 |
Marine-style water/air mattress | Furniture / Cargo Handling Pads | Polyvinyl Chloride & Synthetics | 24.5% Total |
3926.90.75.00 |
Marine-style water/air mattress | Inflatable Articles (Plastic) | Plastic Class | 14.2% Total |
3926.90.77.00 |
Marine-style water/air mattress | Water Bed Pads / Liners | Plastic | 12.4% Total |
9506.99.55.00 |
Marine-style water/air mattress | Recreational Water Sports Equipment | Plastic / PVC | 22.8% Total |
π Analysis of Differences:
- Section 6307 covers "Other made up articles" (Textiles/Plastics mix). It carries the highest burden due to the inclusion of Section 301 tariffs. - Section 3926 covers "Other articles of plastic." It offers lower tax rates (12.4% - 14.2%) because it excludes certain Section 301 provisions or has different base rates. - Section 9506 covers "Games, sports equipment." It is mid-range (22.8%) but includes a specific warning about steel/aluminum components.
π° III. Tariff Rate Breakdown (Detailed Tax Analysis)
β Applicable Jurisdiction: United States (US)
β Origin: China (CN) (Implied by "122 Tariff" and Section 301 structures)
β Key Policy: Section 301 (Trade Relations with China) + Section 122 (Bilateral Tariffs)
π― 1. High Burden Category: Section 6307 (Finished Textile/Plastic Articles)
HS Codes: 6307.90.98.91 & 6307.90.98.87
Total Tax Rate: 24.5%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Basic Duty | 7.0% | Standard MFN (Most Favored Nation) rate for made-up articles. |
| Section 301 Tariff | 7.5% | Additional duty on Chinese goods under US Trade Law. |
| Section 122 Tariff | 10.0% | Specific bilateral tariff provision (often related to textile/apparel quotas or specific trade agreements). |
| TOTAL | 24.5% | High Risk / High Cost |
π Explanation:
These codes treat the item as a finished good rather than a raw plastic article. The combination of Basic (7%) + Section 301 (7.5%) + Section 122 (10%) creates a heavy tax burden. Avoid this classification if a plastic-specific code applies.
π― 2. Mid-Burden Category: Section 9506 (Recreational/Sports Equipment)
HS Code: 9506.99.55.00
Total Tax Rate: 22.8%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Basic Duty | 5.3% | Standard rate for sports equipment parts/accessories. |
| Section 301 Tariff | 7.5% | Additional duty on Chinese goods. |
| Section 122 Tariff | 10.0% | Specific bilateral tariff provision. |
| Special Metal Tariff | +50% | β οΈ Warning: If the product contains Steel, Aluminum, or Copper components (e.g., metal valves, reinforcement bars), a 50% tariff may apply to those specific metal parts. |
| TOTAL | 22.8% | Moderate Risk (Check for metal content) |
π Explanation:
Classified as a "Water Recreation Facility." If the inflatable cushion has any metal hardware (valves, connectors), customs may assess the 50% metal tariff on those parts, drastically increasing costs.
π― 3. Low Burden Category: Section 3926 (Plastic Articles)
HS Codes: 3926.90.75.00 & 3926.90.77.00
Total Tax Rates: 14.2% & 12.4% respectively
A. 3926.90.75.00 - General Inflatable Plastic Articles
Total Tax Rate: 14.2%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Basic Duty | 4.2% | Standard rate for other plastic articles. |
| Section 301 Tariff | 0.0% | Exempt or lower rate for this specific subheading under current trade rules. |
| Section 122 Tariff | 10.0% | Specific bilateral tariff provision. |
| TOTAL | 14.2% | Optimal Choice |
B. 3926.90.77.00 - Water Bed Pads / Liners
Total Tax Rate: 12.4%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Basic Duty | 2.4% | Low base rate for specific plastic bedding accessories. |
| Section 301 Tariff | 0.0% | Exempt or lower rate. |
| Section 122 Tariff | 10.0% | Specific bilateral tariff provision. |
| TOTAL | 12.4% | Best Choice |
π Critical Advantage:
- Section 301 Tariff is 0.0% for these codes. This is the primary cost-saving mechanism. - Only the Basic Duty + Section 122 Tariff apply. -3926.90.77.00is the cheapest option at 12.4%, provided the product can be defined as a "Water Bed Pad" or "Liner."
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Requirement | Why It Matters |
|---|---|---|
| Commercial Invoice | Must clearly state: "Inflatable Water/Air Mattress," Material (PVC/Plastic), and Usage (Sleeping/Recreation). | Determines the "Principal Use" for HS coding. |
| Product Photos | High-res images showing NO metal parts (if claiming 3926 codes). | Proof for 3926 classification (Plastic only). |
| Material Specification Sheet | Detailed list of materials (e.g., "100% PVC Tarpaulin," "No Steel Valves"). | Essential to avoid the 50% metal tariff under 9506. |
| Bill of Lading | Must match invoice description exactly. | Prevents "Description Mismatch" flags. |
| FCC Certification | If the product has any electronic components (rare for simple inflatables, but check valves). | Required for import compliance. |
β 2. Strategic Classification Advice (How to Save Money)
π₯ Rule of Thumb:
"Plastic Only = Cheaper. Textile/Finished = Expensive. Metal Parts = Very Expensive."
| Strategy | Action | Result |
|---|---|---|
| Avoid Section 6307 | Do NOT classify as "Made-up textile/plastic articles" if it is purely plastic. | Saves ~12% in taxes (24.5% β 12.4%). |
| Opt for Section 3926 | Classify as "Other articles of plastic" (3926.90.75.00 or 3926.90.77.00). |
Lowest Tax Burden (12.4% - 14.2%). |
| Check for Metal | If using 9506 (Sports), ensure zero steel/aluminum components. |
Avoids 50% penalty on metal parts. |
| Define Function Precisely | If it's a bed accessory, use 3926.90.77.00 (Water Bed Pad). |
Lowest possible rate: 12.4%. |
β 3. Common Mistakes & How to Fix Them
β Mistake 1: Calling the product a "Textile Pad" or "Finished Cushion"
π Result: Customs assigns 6307.90.98.91 (24.5% tax).
β
Fix: Emphasize PVC/Plastic Material and "Inflatable Structure" in documentation.
β Mistake 2: Including Metal Valves in a 9506 Declaration
π Result: 50% tariff on the metal valve value, potentially exceeding total product value.
β
Fix: Use plastic valves exclusively or classify under 3926 (Plastic) if possible.
β Mistake 3: Vague Description ("Cushion")
π Result: Customs officer discretion β Likely higher classification.
β
Fix: Use precise language: "Inflatable PVC Water Bed Mattress, 100% Plastic Construction, No Textile Components."
π V. Conclusion: The Golden Path for Clearance
π― Recommendation:
For Inflatable Cushions (Marine Style), the optimal HS Code is 3926.90.77.00 (if applicable as a water bed pad) or 3926.90.75.00 (general inflatable plastic article).
Why?
- Tax Rate: 12.4% - 14.2% (vs. 24.5% for others).
- Section 301 Exemption: 0% additional duty.
- Risk: Low, provided no metal parts are present.
π£ Immediate Action:
1. Confirm Material: Ensure 100% PVC/Plastic construction.
2. Update Description: Change "Textile Cushion" to "Inflatable Plastic Water Mattress."
3. Consult Broker: Request a Pre-Ruling for 3926.90.77.00 to lock in the 12.4% rate.
β¨ Professional Clearance Starts with Precision!
πΌ Save 12%+ by choosing the right HS Code!
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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.