Inflatable Water Mat
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9506995500 | 22.8% | CN | US | Official Doc |
| 9506996080 | 21.5% | CN | US | Official Doc |
| 9403999061 | 35.0% | CN | US | Official Doc |
| 3926907500 | 14.2% | CN | US | Official Doc |
| 3926907700 | 12.4% | CN | US | Official Doc |
Product Images
AI Analysis
π Inflatable Water Mat (Play Mat / Floating Pad)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know What an "Inflatable Water Mat" Is?
An Inflatable Water Mat is a recreational item designed for water-based activities, such as floating, lounging, or playing in pools, lakes, or oceans. In international trade, its classification depends heavily on its primary use (recreational vs. furniture) and material composition (typically PVC/Plastic).
β οΈ Key Distinction:
- If primarily for water play/sports (pool accessories, outdoor games) β Falls under Chapter 95 (Toys/Sports Goods).
- If primarily for relaxation/seating (lounge chair cushion, pool float with seating focus) β May fall under Chapter 39 (Plastics) or Chapter 94 (Furniture).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five most relevant HS Codes for an "Inflatable Water Mat," ranked by relevance and tax efficiency.
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) | Key Logic |
|---|---|---|---|---|
| 9506.99.55.00 | Water Play Equipment | Recreational pool accessories, water toys, outdoor games | 22.8% | Matches "Water Play/Outdoor Game Equipment"; Material inferred as Plastic/PVC. |
| 9506.99.60.80 | Water Sports/Entertainment Gear | Water-based sports equipment, pool/lake accessories | 21.5% | Matches "Water-related Sports/Entertainment Equipment"; Material inferred as PVC/TPU. |
| 3926.90.75.00 | Inflatable Plastic Articles | General inflatable products made of plastic/PVC | 14.2% | Focuses on "Inflatable" nature and plastic material; broader category. |
| 3926.90.77.00 | Plastic Cushions/Pads | Inflatable seats/pads made of plastic materials | 12.4% | Matches "Cushion/Pad" function; material is plastic/PVC. Lowest Tariff. |
| 9403.99.90.61 | Furniture Parts (Cushions) | Pool side loungers, furniture cushions, home relaxation | 35.0% | Classified as "Furniture/Home Goods"; includes high 25% Section 301 tariff. |
π Key Reminder:
- 9506 codes are for sports/play items. Higher tax, but more accurate for "water mats" used for play.
- 3926 codes are for general plastic goods. Lower tax (12.4%β14.2%), suitable if the item is primarily a "cushion" or "pad."
- 9403 code is for furniture. Highest tax (35.0%) due to Section 301 tariffs. Avoid unless it's clearly a furniture part.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards
π― 1. 9506.99.55.00 β Water Play Equipment
| Item | Details |
|---|---|
| Base Duty | 5.3% |
| Section 301 Tariff | +7.5% |
| 122 Clause Tariff | +10% (for Steel/Aluminum/Copper? Note: Data lists this, but for PVC, likely not applicable. However, data shows total 22.8%) |
| Steel/Aluminum/Copper Tariff | +50% (Note: Likely not applicable to PVC, but included in data summary for completeness) |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- This is the standard "Water Play" classification.
- Total 22.8% includes base duty + Section 301 + 122 Clause.
- Critical: If classified under Section 122 (Steel/Aluminum), the +50% applies, but for PVC mats, this is likely not triggered. The 22.8% total assumes standard application.
π― 2. 9506.99.60.80 β Water Sports/Entertainment Gear
| Item | Details |
|---|---|
| Base Duty | 4.0% |
| Section 301 Tariff | +7.5% |
| 122 Clause Tariff | +10% |
| Steel/Aluminum/Copper Tariff | +50% |
| Total Tax Rate | 21.5% |
| Calculation | CIF Value Γ 21.5% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- Slightly lower base duty (4.0%) than 9506.99.55.00.
- Still subject to Section 301 and 122 Clause.
π― 3. 3926.90.75.00 β Inflatable Plastic Articles
| Item | Details |
|---|---|
| Base Duty | 4.2% |
| Section 301 Tariff | 0.0% (Note: Data shows 0% Section 301 for this code) |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 14.2% |
| Calculation | CIF Value Γ 14.2% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- Major Tax Advantage: No Section 301 tariff (0%).
- Only Base Duty (4.2%) + 122 Clause (10%) = 14.2%.
- Suitable if you can argue it's a "general inflatable plastic article" rather than specific sports equipment.
π― 4. 3926.90.77.00 β Plastic Cushions/Pads
| Item | Details |
|---|---|
| Base Duty | 2.4% |
| Section 301 Tariff | 0.0% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 12.4% |
| Calculation | CIF Value Γ 12.4% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- Lowest Tax Rate: Only 12.4%.
- Base Duty (2.4%) + 122 Clause (10%).
- Best Option if the product is marketed as a "cushion" or "pad" and can be justified as a plastic article under Chapter 39.
π― 5. 9403.99.90.61 β Furniture Parts (Cushions)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Tariff | +25% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- Highest Tax Rate: 35.0%.
- Driven by 25% Section 301 tariff on furniture.
- Avoid unless the product is strictly a part of furniture (e.g., replacement cushion for a pool lounger).
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Document Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include dimensions, material (PVC/TPU), inflation method, weight. |
| β Product Photos | βοΈ | Clear images showing use case (water play vs. sitting). |
| β Commercial Invoice | βοΈ | Clearly state "Inflatable Water Mat" or "Inflatable Plastic Cushion." Avoid vague terms like "Toy." |
| β Material Declaration | βοΈ | Specify PVC, TPU, or other plastic. Confirm no metal components (to avoid 122 Clause Steel/Aluminum tariff). |
| β Packing List | βοΈ | Include packaging dimensions and weight. |
β 2. Declaration Strategy (Key Tips)
π₯ "Define Use, Define Material, Avoid Metal!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Product used for swimming/playing | 9506.99.55.00 or 9506.99.60.80 |
Correct for "Water Play Equipment." |
| Product used for lounging/sitting | 3926.90.77.00 |
Lowest tax (12.4%) if justified as "Plastic Cushion." |
| Product has metal valves/fittings | β οΈ Caution | May trigger 122 Clause Steel/Aluminum tariff (+50%). Ensure valves are plastic. |
| Product is part of a pool lounge chair | 9403.99.90.61 |
Highest tax (35.0%). Only if sold as furniture part. |
β 3. Special Considerations
| Situation | Advice |
|---|---|
| Metal Components | If the mat has metal valves, hinges, or frames, it may be subject to the 50% 122 Clause tariff for steel/aluminum. Use plastic alternatives to avoid this. |
| Material Composition | Ensure the product is purely plastic/PVC/TPU. If it contains significant metal or wood, classification changes. |
| Marketing Claims | If marketed as "Water Toy," customs may lean toward 9506. If marketed as "Pool Lounger Cushion," they may lean toward 9403 or 3926. Align description with intended classification. |
| De Minimis | β οΈ Not Eligible for any of these codes under current US regulations for Chinese origin. Plan for full tariff payment. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.77.00 |
12.4% | Best rate. Use if justified as "Plastic Cushion." |
| πΊπΈ USA | 9506.99.60.80 |
21.5% | Standard for water play. |
| π¨π³ China | 9506.99.55.00 |
~5% | Lower import duty. |
| πͺπΊ EU | 9506.99 |
~2.7% + VAT | Standard duty for toys/sports goods. |
| π¬π§ UK | 9506.99 |
~2.7% + VAT | Post-Brexit, similar to EU. |
| π¦πΊ Australia | 9506.99 |
5% + GST | Standard duty. |
π Conclusion:
- USA is the most complex due to Section 301 and 122 Clause tariffs.
- Choosing3926.90.77.00can save up to 10% in tariffs compared to 9506 codes, if justifiable.
- Avoid 9403 unless necessary, as 35% is too high.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring as "Toy" without specifying "Water Play"
π Consequence: May be rejected or reclassified to 9506, triggering higher tariffs.
β Mistake 2: Using metal valves or frames
π Consequence: Triggers 50% 122 Clause tariff on steel/aluminum components, drastically increasing cost.
β Mistake 3: Classifying as Furniture (9403) without justification
π Consequence: 35% tariff. Avoid unless it's clearly a furniture part.
β Mistake 4: Ignoring De Minimis Eligibility
π Consequence: Assuming small packages are tax-free. Not true for Chinese-origin goods under current rules.
β Correct Approach:
"Inflatable PVC Water Mat, Plastic Valves, for Recreational Use" β Declare as 3926.90.77.00 (if cushion) or 9506.99.60.80 (if play).
π― VII. Conclusion: Strategic Classification for Cost Savings
π― Key Takeaway:
- Lowest Tax:
3926.90.77.00(12.4%) β Best if product can be classified as "Plastic Cushion."- Most Accurate for Play:
9506.99.60.80(21.5%) β Standard for water play equipment.- Avoid:
9403.99.90.61(35.0%) β Too high due to furniture tariffs.
π Pro Tip:
- Use plastic valves to avoid 122 Clause Steel/Aluminum tariff.
- Align marketing description with chosen HS Code (e.g., "Cushion" for 3926, "Water Mat" for 9506).
- Apply for Advance Ruling if uncertain, to lock in classification and avoid disputes.
π£ Immediate Action:
π Contact a professional customs broker.
π Provide product photos, material specs, and valve details.
π Optimize for 3926.90.77.00 if possible, to save 10%+ in tariffs.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Counts in Your Profit Margin!
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.