Loveseat Cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6304920000 | 23.8% | CN | US | Official Doc |
| 6304930000 | 23.8% | CN | US | Official Doc |
| 9401999021 | 35.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 9401991020 | 17.5% | CN | US | Official Doc |
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AI Analysis
ποΈ Loveseat Cover (Furniture Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is a "Loveseat Cover"?
A Loveseat Cover is typically a textile product designed to protect, decorate, or replace the upholstery of a two-seater sofa (loveseat). In international trade, classification depends heavily on: 1. Material Composition: Cotton, synthetic fibers (polyester, nylon), or plastic-coated fabric. 2. Form: Is it a finished, shaped item (cut-to-size with elastics/zippers) or raw/semi-finished fabric? 3. Purpose: Is it primarily for furniture protection (Chapter 63) or is it considered a "part" of the seat (Chapter 94)?
β οΈ Key Distinction Point:
- Finished Textile Products: If the cover is cut, sewn, and shaped specifically for a loveseat but falls under textile categories (e.g., cotton blends, synthetic fabrics), it often goes to Chapter 63 (Other made-up textile articles).
- Furniture Parts: If classified as a "part of furniture," it may go to Chapter 94. However, US customs often scrutinizes "covers" to see if they are merely "upholstery" (textile) or structural parts.
- Plastic Items: If the cover is made of plastic material (not textile), it falls under Chapter 39.
π¦ II. HS Code Classification Details (2026 Latest Tariffε―Ήη §)
Based on the provided data, here are the potential HS Codes and their rationales:
| HS Code | Product Description | Classification Logic | Tariff Rate (Total) |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastics or textile materials | Plastic-coated or Plastic-based covers: If the cover is made primarily of plastic material or is a "made-up article" of plastics, it falls here. | 22.8% |
9401.99.10.20 |
Parts of seats, of textile materials | Textile Seat Covers (Upholstery): If considered a "part" of the seat (Chapter 94) and made of textile. Note: This is a common classification for fitted furniture covers. | 17.5% |
6304.92.00.00 |
Other furnishing articles, of cotton | Cotton Mix Covers: If the cover is a textile article (not strictly a "seat part") made of cotton or cotton blends. Often used for decorative throws or loose covers. | 23.8% |
6304.93.00.00 |
Other furnishing articles, of synthetic fibers | Synthetic Covers: Similar to above, but made of synthetic fibers (polyester, etc.). Common for durable, washable covers. | 23.8% |
9401.99.90.21 |
Parts of seats, textile material, cut to shape | Shaped Textile Seat Parts: If classified as a "part" (Chapter 94) and specifically cut to shape (not just rectangular fabric). High Tariff Alert. | 35.0% |
π Critical Note:
-9401.99.10.20(17.5%) vs.9401.99.90.21(35.0%): The difference lies in the specific subheading and how customs interprets "part."99.10is often for general textile seat parts, while99.90.21specifies "cut to shape," which may attract a higher "Section 301" or specific trade remedy rate.
-6304vs.9401: If the cover is sold as a "home furnishing textile" (like a sofa slipcover) rather than a "replacement upholstery part," customs may prefer Chapter 63. However, fitted covers are often challenged under Chapter 94.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: 2025 November 10 onwards (including subsequent imports)
π― 1. 3926.90.99.89 β Articles of Plastics or Textile Materials
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible (High-risk category for Section 301) |
| Legal Path | Section 301: 9903.01.25 β Section 122 β USITC: 3926.90.99.89 |
π Explanation:
- Even though the base rate is low (5.3%), the Section 301 (7.5%) and Section 122 (10%) add significantly to the cost.
- Total 22.8% is moderate compared to other items but still substantial for low-margin goods.
π― 2. 9401.99.10.20 β Parts of Seats, Textile Materials
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Section 301: 9903.01.25 β Section 122 β USITC: 9401.99.10.20 |
π Explanation:
- Lowest Total Tariff in the dataset (17.5%).
- This is the most cost-effective classification if the product can be legally classified as a "part of a seat" under this specific subheading.
- Ensure the product is marketed and described as a "Seat Part" or "Furniture Upholstery," not just a "Cover."
π― 3. 6304.92.00.00 β Furnishing Articles, of Cotton
| Item | Content |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 23.8% |
| Calculation | CIF Value Γ 23.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Section 301: 9903.01.25 β Section 122 β USITC: 6304.92.00.00 |
π Explanation:
- If the cover is cotton-based and classified as a "furnishing article" (Chapter 63) rather than a "seat part," the tariff is 23.8%.
- Higher than9401.99.10.20. Only use if the product is clearly a decorative throw/cover and not a fitted seat part.
π― 4. 6304.93.00.00 β Furnishing Articles, of Synthetic Fibers
| Item | Content |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Additional Tariff | +7.5% |
| > Section 122 Tariff | +10% |
| Total Tariff | 23.8% |
| Calculation | CIF Value Γ 23.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Section 301: 9903.01.25 β Section 122 β USITC: 6304.93.00.00 |
π Explanation:
- Same rate as cotton (6304.92), but for synthetic materials (polyester, etc.).
- Common for outdoor or durable indoor covers.
π― 5. 9401.99.90.21 β Parts of Seats, Textile, Cut to Shape
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Section 301: 9903.01.25 β Section 122 β USITC: 9401.99.90.21 |
β οΈ High Risk Alert:
- This classification has the highest tariff (35%).
- The +25% Section 301 applies specifically to this subheading (likely due to specific trade remedy footnotes).
- Avoid this classification unless absolutely necessary. It applies to seats cut to shape. If your cover is a simple rectangle, do not classify here.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail: Material (Cotton/Synthetic/Plastic), Dimensions, "Cut-to-Shape" status, Intended Use (Seat Cover/Furniture Part). |
| β Product Photos | βοΈ | Show full cover, stitching, elastics, zippers, and label. |
| β Material Composition Label | βοΈ | e.g., "100% Polyester" or "60% Cotton, 40% Poly." |
| β Commercial Invoice | βοΈ | Clearly state: "Loveseat Cover, Textile, for Furniture." Avoid vague terms like "Furniture Part" unless using HS 9401. |
| β Packing List | βοΈ | Quantity, Weight, Dimensions. |
| β Origin Certificate | βοΈ | If applicable, to verify CN origin for Section 301/122 calculation. |
β 2. Declaration Strategy (Key Tips)
π₯ "Material First, Shape Second, Chapter Choice is Key!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Fitted, Cut-to-Shape Textile Cover | 9401.99.10.20 (17.5%) |
Best balance of cost and classification. Classify as "Seat Part." |
| Simple Rectangular Throw/Blanket | 6304.93.00.00 (23.8%) |
Classify as "Furnishing Article." Do not claim it's a "seat part." |
| Plastic/Vinyl Cover | 3926.90.99.89 (22.8%) |
Material is plastic. |
| Highly Shaped, Complex Seat Part | β Avoid 9401.99.90.21 |
35% tariff is too high. Try to justify as 9401.99.10.20 with supporting docs. |
π Critical Advice:
- If your product is cut to shape, customs may push for9401.99.90.21(35%). To avoid this, provide evidence that it can be used generically or is marketed as a "decorative cover" rather than a structural "part."
- Do not misclassify a plastic cover as textile to save 1-2%. The material composition is strictly verified.
β 3. Special Considerations
| Situation | Advice |
|---|---|
| OEM Custom Covers | Provide design files. If unique shape, justify under 9401.99.10.20 as "custom seat part." |
| Mixed Material (e.g., Fabric + Plastic backing) | Classify by essential character. If plastic backing is essential, use 3926.90.99.89. |
| Set with Cushions | If sold as a set, the entire set may be classified under the furniture part (HS 9401). |
| De Minimis (Section 321) | β Not Eligible for China-origin goods under current Section 301/122 rules for these categories. Expect duties on every shipment. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tariff (China) | Notes |
|---|---|---|---|
| πΊπΈ USA | 9401.99.10.20 |
17.5% | Best rate. Avoid 9401.99.90.21 (35%). |
| πͺπΊ EU | 6304.93 |
~5-10% | No Section 301/122. Lower rates. |
| π¨π¦ Canada | 9401.99 |
~0-5% | FTA benefits may apply. |
| π²π½ Mexico | 9401.99 |
~5% | USMCA may apply if originating. |
π Conclusion:
- US Market is the most tariff-sensitive due to Section 301 and 122.
-9401.99.10.20(17.5%) is the sweet spot for loveseat covers from China.
-9401.99.90.21(35%) should be avoided at all costs.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Classifying a cut-to-shape cover as 9401.99.90.21 without justification
π Consequence: 35% tariff β Profit Margin Erased!
β Error 2: Calling a plastic cover a "textile cover"
π Consequence: Customs reclassification β Delay + Back Duties + Penalties.
β Error 3: Ignoring Section 122 (10%)
π Consequence: Under-declaring duties β Audit Risk.
β Correct Declaration:
"Loveseat Cover, Made of 100% Polyester, Cut to Shape, for Use on Furniture, Model XYZ" β HS: 9401.99.10.20
π― VII. Conclusion: Smart Classification, Lower Costs!
π― Remember the Golden Rules:
πΉ "Textile Seat Part = 17.5% (Best)"
πΉ "Shaped Part = 35% (Worst)"
πΉ "Plastic = 22.8% (Moderate)"
πΉ "Decorative Throw = 23.8% (Moderate)"πΉ "Always provide material specs and photos!"
πΉ "Section 122 + Section 301 = Mandatory!"
π Pro Tip:
If your product is 100% cotton, consider 6304.92.00.00 (23.8%) only if it's not a fitted seat part. For fitted covers, stick to 9401.99.10.20 (17.5%) if possible.
π£ Action Plan:
π Consult a customs broker for a Pre-Ruling on your specific design.
π Ensure invoices clearly state Material and Use.
π Optimize for HS 9401.99.10.20 to save up to 17.5% compared to other options!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Dollar Saved in Duties is Pure Profit!
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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.