Leg Rest
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926305000 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 9404902090 | 23.5% | CN | US | Official Doc |
| 9404909670 | 17.3% | CN | US | Official Doc |
| 9401999070 | 0.0% | CN | US | Official Doc |
| 9401991085 | 17.5% | CN | US | Official Doc |
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AI Analysis
𦡠Leg Rest (Supports for Legs)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part I: Product Definition & Classification: What Exactly is a "Leg Rest"?
A "Leg Rest" is a generic term that can refer to several different physical objects depending on its function and intended use. In international trade, there is no single HS Code for "Leg Rest." Instead, it is classified based on whether it is a bedding accessory, a furniture part, or a plastic component.
Misclassification is the #1 cause of customs delays for this item. You must identify the primary purpose:
- Bedding Accessory: Used on a sofa bed or mattress to support legs while lying down. β Heading 9404
- Furniture Part: Attached to a chair (e.g., office chair, recliner) or seat. β Heading 9401
- Plastic/Furniture Fitting: A standalone plastic piece or fitting used to support/adjust furniture. β Heading 3926
β οΈ Key Distinction Point:
- If it is stuffed, padded, or covered and used for bedding/comfort β It is Bedding (9404).
- If it is a structural part of a seat (e.g., the mechanical support or hard shell of a leg rest on an office chair) β It is a Seat Part (9401).
- If it is a plastic fitting or component (e.g., a plastic slider or bracket) β It may be Plastics (3926).
π¦ Part II: HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the potential HS Codes for "Leg Rest" depending on its specific construction:
| HS Code | Product Description | Applicable Scenario | Key Material/Feature |
|---|---|---|---|
9404.90.20.90 |
Pillows, cushions and similar furnishings: Other: Other Other | Soft Leg Rests for beds/sofas. Padded, stuffed, or upholstered. | β Fabric/Textile + Stuffing |
9404.90.96.70 |
Other articles of bedding and similar furnishing: Other: Other Other | Other Bedding Accessories not specifically classified as pillows. E.g., specialized bedding supports. | β Bedding Material |
3926.30.50.00 |
Other articles of plastics... Fittings for furniture... Other | Plastic Furniture Fittings. Hard plastic leg supports or adjusters for furniture. | β Plastic + Structural |
3926.90.99.89 |
Other articles of plastics... Other: Other Other | General Plastic Articles. Unspecific plastic leg rest components not covered under fittings. | β Plastic + General |
9401.99.90.70 |
Seats parts: Other: Other: Other Other | Seat Parts (Non-Vehicle). Structural parts of leg rests for office chairs, recliners, etc. | β Furniture Part |
9401.99.10.85 |
Seats parts: Other: Of seats of a kind used for motor vehicles Other | Vehicle Seat Parts. Leg rests specifically designed for car seats or truck cabs. | β Auto Industry |
π Critical Reminder:
- Do not use "Leg Rest" as the sole description. Customs requires precise details. - If the leg rest is attached to a chair, it is likely 9401.99. - If the leg rest is separate and padded (like a pillow for your legs), it is 9404.90. - If it is a plastic bracket, it is 3926.30.
π° Part III: 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 Current Rates
π― 1. 9404.90.20.90 & 9404.90.96.70 ββ Soft Bedding Leg Rests
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Detail | Base Tariff: 0.0%, Surtax: 0.0% |
| De Minimis Eligibility | β Yes (Under $800, eligible for informal entry) |
π Explanation:
- Pillow and cushion-like bedding articles often enjoy 0% tariff rates. - Even with Section 301 surcharges, these specific subheadings currently show 0% additional tax in the provided data. - Cost Advantage: This is the most cost-effective classification if the product is truly a "soft" bedding accessory.
π― 2. 3926.30.50.00 ββ Plastic Furniture Fittings
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Detail | Base Tariff: 0.0%, Surtax: 0.0% |
π Explanation:
- If your leg rest is a plastic component specifically classified as a "fitting for furniture," it may also benefit from 0% total tax.
π― 3. 3926.90.99.89 ββ Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Surtax (Section 301) | 7.5% |
| Total Tax Rate | 12.8% |
| Tax Detail | Base Tariff: 5.3%, Surtax: 7.5% |
| De Minimis Eligibility | β No (High tax rate often triggers stricter scrutiny) |
π Warning:
- If the leg rest is a generic plastic item not classified as a "fitting," it falls under 3926.90.99.89. - 12.8% total tax is significantly higher than the 0% options above. - Optimization Strategy: Try to classify as3926.30.50.00(Fitting) if possible to reduce tax from 12.8% to 0%.
π― 4. 9401.99.90.70 ββ Seat Parts (Non-Vehicle)
| Item | Content |
|---|---|
| Base Tariff | Error / Failed to Retrieve |
| Total Tax Rate | Error |
β οΈ Note:
- The system failed to retrieve the specific tax detail for this code. - Action Required: You MUST verify this code with a licensed customs broker or use the USITC Tariff Database. Do not assume it is 0%. It could be subject to standard furniture part rates.
π― 5. 9401.99.10.85 ββ Auto Seat Parts
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301) | 7.5% |
| Total Tax Rate | 7.5% |
| Tax Detail | Base Tariff: 0.0%, Surtax: 7.5% |
π Explanation:
- If the leg rest is for a car seat, it incurs a 7.5% surtax. - This is lower than the 12.8% for generic plastics but higher than the 0% for bedding.
π οΈ Part IV: Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (Do Not Miss Any)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specifications | βοΈ | Material (Fabric, Plastic, Foam), Dimensions, Weight |
| β Product Photos | βοΈ | Clear images showing: 1. Overall view 2. Label/Brand 3. Connection points (if applicable) |
| β Commercial Invoice | βοΈ | Must describe item precisely (e.g., "Upholstered Leg Rest for Sofa") |
| β Packing List | βοΈ | Item count, gross weight, net weight |
| β Material Declaration | βοΈ | Especially for 3926 codes: "100% PP Plastic" |
| β Composition Info | βοΈ | For 9404 codes: Fill material (Polyester fiber, Memory Foam, etc.) |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Material Determines Code, Usage Defines Tax!"
| Scenario | Correct HS Code | Risk if Wrong |
|---|---|---|
| Soft, Padded Leg Rest (for bed/sofa) | 9404.90.20.90 |
If misclassified as plastic (3926), you pay 12.8% instead of 0%. |
| Hard Plastic Bracket/Slider | 3926.30.50.00 |
If misclassified as generic plastic (3926.99), you pay 12.8% instead of 0%. |
| Office Chair Leg Rest Attachment | 9401.99.90.70 |
Verify Tax Rate! Risk of unexpected surtax if not confirmed. |
| Car Seat Leg Rest | 9401.99.10.85 |
If misclassified as furniture, you might pay 7.5% surtax where 0% might apply (or vice versa). |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| "Leg Rest" is a Kit | If sold as a kit (frame + cushion), classify by the essential character (usually the cushion/bedding part) β 9404. |
| Mixed Materials | If 50% plastic, 50% fabric: Check if it fits 3926 (plastic article) or 9404 (bedding). Bedding usually takes precedence if used for comfort. |
| OEM/White Label | Ensure the invoice says "Leg Rest for [Brand] Sofa," not just "Plastic Part." Vague descriptions trigger manual inspection. |
| De Minimis ($800) | For 9404 (0% tax), small shipments under $800 are exempt from duty. For 3926.90 (12.8%), you still pay tax even if under $800 if declared as formal entry. |
π Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Certification | Note |
|---|---|---|---|---|
| πΊπΈ USA | 9404.90.20.90 (Bedding) |
0% | No specific | Best option for soft rests |
| πΊπΈ USA | 3926.90.99.89 (Plastic) |
12.8% | No specific | Avoid if possible |
| πͺπΊ EU | 9404.90 |
Varies (0-4%) | CE (if mechanical) | No Section 301 surtax |
| π¨π³ China | 9404.90 |
0% | N/A | Export friendly |
π Conclusion:
- USA is the most complex market due to potential surtaxes on plastics. - Soft Leg Rests (9404) are the safest and cheapest to export to the US from China. - Plastic Leg Rests (3926) carry a 12.8% risk if not carefully classified as "Fittings."
π Part VI: Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Calling it "Plastic Leg Support" for a padded item
π Consequence: Customs may classify it as 3926.90.99.89 β 12.8% tax instead of 0%.
β
Fix: Use "Upholstered Leg Rest" or "Cushion for Legs."
β Error 2: Calling it "Furniture Part" for a standalone pillow
π Consequence: May be flagged as incorrect heading 9401 vs 9404. While tax might be similar, it triggers manual review delays.
β
Fix: Use "Bedding Accessory" or "Pillow."
β Error 3: Vague Description "Leg Rest"
π Consequence: Customs officer decides β Likely 12.8% or Error Code.
β
Fix: "Memory Foam Leg Rest for Sofa, Fabric Cover."
π― Part VII: Conclusion: Smart Classification, Save Money!
π― Remember the Mnemonic:
πΉ "Soft = Bedding = 0%
πΉ Hard Plastic Fitting = 0%
πΉ Generic Plastic = 12.8%
πΉ Seat Part = Verify!"πΉ "Don't call a pillow a plastic part!"
π Pro Tip:
If your leg rest is both (e.g., plastic frame + foam cushion), argue for essential character being the comfort/bedding aspect β Classify under 9404.90.20.90 for 0% tax.
π£ Immediate Action:
π Confirm material composition with your supplier.
π Use precise descriptions: "Upholstered," "Plastic Fitting," or "Seat Part."
π Get 0% Tax where possible!
β¨ Professional clearance starts with accurate classification!
πΌ Save 12.8% on every shipment 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.