Non wooden Seat Parts
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | Official Doc |
| 9403999061 | 35.0% | CN | US | Official Doc |
| 9403999045 | 85.0% | CN | US | Official Doc |
| 7326908635 | 87.9% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
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AI Analysis
πͺ Non-Wooden Seat Parts (Furniture Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: Do You Really Know "Non-Wooden Seat Parts"?
"Non-wooden seat parts" refer to components used in seating furniture that are not made of wood. These parts can be constructed from various materials, primarily metals (iron/steel), plastics, or other non-wood materials. In international trade, the classification depends heavily on the material composition and the functional role of the part within the furniture structure.
Key Distinction: * Metal Components (Iron/Steel): Often classified under Chapter 73 (Articles of Iron or Steel) as general fabricated articles or specific accessories if clearly identifiable as seat parts. * Plastic Components: Classified under Chapter 39 (Articles of Plastics) if made primarily of plastic. * General Furniture Parts: Classified under Chapter 94 (Furniture) as parts of furniture, specifically "Other furniture and parts thereof."
β οΈ Critical Classification Point:
- If the part is metal (iron/steel) and considered a generic fabricated article β 7326.90 series
- If the part is plastic and used for furniture β 3926.30
- If the part is explicitly recognized as a furniture part (regardless of material, unless specifically excluded) β 9403.99
- Note: Material determines the primary chapter, but "seat part" function may push some items to Chapter 94.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Applicable Scenario | Material/Type |
|---|---|---|---|
7326.90.86.88 |
Other articles of iron or steel; other articles; other; other; seat parts (metal) | Metal brackets, frames, hinges, or structural supports for non-wooden seats | β Iron/Steel |
9403.99.90.61 |
Parts of furniture; other furniture; other; other; seat parts (non-wood) | General non-wooden seat components recognized as furniture parts | β Non-wood (Generic) |
9403.99.90.45 |
Parts of furniture; other furniture; other; other; seat parts (metal/non-wood) | Metal or other non-wood seat parts explicitly classified under furniture parts | β Metal/Other Non-wood |
7326.90.86.35 |
Other articles of iron or steel; other articles; other; other; seat parts (fallback) | Metal/plastic seat parts falling under residual categories for metals | β Metal/Plastic (Residual) |
3926.30.50.00 |
Other articles of plastics; household goods; other; other; seat parts | Plastic seat components (e.g., plastic armrests, backrests, cushions frames) | β Plastic |
π Key Reminder:
- Metal parts often face higher tariffs due to Section 232 (Steel/Aluminum) and Section 301 tariffs; - Plastic parts have different tariff structures (lower base, but subject to trade remedies); - Chapter 94 parts are generally safer for "seat parts" if clearly defined as such, but material-specific rules may override.
π° 3. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 7326.90.86.88 & 7326.90.86.35 ββ Metal Seat Parts (Iron/Steel/Other Articles)
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| Section 232 Surcharge | +50.0% (Steel, Aluminum, Copper Products) |
| Total Tariff Rate | 87.9% |
| Tax Calculation | CIF Value Γ 87.9% |
| De Minimis Eligible? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:7326.90.86.88 β FOOTNOTE:9903.88.01 + Section 232 |
π Explanation:
- The 25% Section 301 tariff applies to most Chinese-origin goods; - The 50% Section 232 tariff applies specifically to steel, aluminum, and copper products; - Total: 87.9% is an extremely high tariff, making metal seat parts very costly to import into the US.
π― 2. 9403.99.90.61 ββ Non-Wooden Seat Parts (Furniture Parts, Generic)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge | Not applicable (unless specifically steel/copper) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligible? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:9403.99.90.61 |
π Note:
- This classification assumes the part is treated as a furniture part under Chapter 94; - If the part is explicitly steel, the 232 tariff may still apply, pushing the rate to 85%.
π― 3. 9403.99.90.45 ββ Non-Wooden Seat Parts (Furniture Parts, Metal/Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge | +50.0% (if steel/copper) |
| Total Tariff Rate | 85.0% |
| Tax Calculation | CIF Value Γ 85.0% |
| De Minimis Eligible? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:9403.99.90.45 β FOOTNOTE:9903.88.01 |
π Note:
- If classified as a furniture part but made of steel, the 232 tariff adds 50%; - Total: 85% is still very high.
π― 4. 3926.30.50.00 ββ Plastic Seat Parts
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 232 Surcharge | Not applicable |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligible? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3926.30.50.00 |
π Note:
- Plastic parts have the lowest tariff among the options; - Base rate is 5.3%, with a 7.5% Section 301 surcharge; - Total: 22.8% is significantly lower than metal or furniture-part classifications with 232 tariffs.
π οΈ 4. Customs Clearance Practical Advice (Battlefield Pit-Avoidance Guide)
β 1. Preparation Checklist (All Required)
| Material | Required? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Dimensions, material composition, intended use |
| β Material Certificate | βοΈ | Proof of material (e.g., steel grade, plastic type) |
| β Product Photos (with Label) | βοΈ | Clear view of model, brand, material indicators |
| β Third-Party Test Report | βοΈ | RoHS, REACH, FDA (if applicable) |
| β Commercial Invoice | βοΈ | Clearly state "Non-Wooden Seat Part, [Material]" |
| β Packing List | βοΈ | Specify relationship between main product and parts |
β 2. Declaration Tips (Key Mantra)
π₯ "Material Defines Chapter, Function Defines Subcategory, Name is Precise, Tariff Drops in Half!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Metal bracket for seat | 7326.90.86.88 |
Misdeclare as furniture part β 35% or 85% |
| Plastic armrest | 3926.30.50.00 |
Misdeclare as metal β 87.9% |
| General non-wooden seat part | 9403.99.90.61 |
If metal, misdeclare β 87.9% |
| Furniture part (non-metal) | 9403.99.90.61 |
If plastic, misdeclare β 87.9% |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Seat Parts | Provide customer order + design drawings to avoid "non-standard" classification |
| Mixed Material Parts | Declare based on principal material; if mixed, declare as most valuable material |
| Seat Parts for Medical Use | If for medical equipment, may qualify for different classification, butιζδΎθ―ζ |
| Seat Parts for Military/Aerospace | May qualify for special use declaration, potentially lower rates,ιζεζ²ι |
π 5. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3926.30.50.00 (Plastic) |
22.8% | RoHS, REACH | Metal parts face 85-88% |
| π¨π³ China | 9403.99.90.61 |
5% | CCC (if applicable) | No additional surcharges |
| πͺπΊ EU | 9403.99 |
0% (if compliant) | CE, RoHS | No additional surcharges |
| π¦πΊ Australia | 9403.99 |
5% | RCM | No additional surcharges |
| π―π΅ Japan | 9403.99 |
0% | PSE | No additional surcharges |
π Conclusion:
- USA is the only market with significant additional surcharges for Chinese-origin non-wooden seat parts; - Plastic parts have the lowest tariff in the US (22.8%), making them the most cost-effective for export to the US; - China-origin metal seat parts face extremely high tariffs in the US (85-88%), suggesting supply chain adjustment or alternative sourcing.
π 6. Common Errors & Pit-Avoidance Guide (Blood and Tears Lessons)
β Error 1: Declaring metal seat parts as "furniture parts" without material specification
π Consequence: If classified as metal, tariff jumps to 87.9% β Huge tax bill!
β Error 2: Declaring plastic parts as "metal"
π Consequence: Tariff increases from 22.8% to 87.9% β Overpayment + penalties!
β Error 3: Failing to provide material certificates
π Consequence: Customs cannot determine material β Delayed clearance or return
β Error 4: Using vague terms like "seat accessory" without material details
π Consequence: Incorrect classification β Tax adjustment + fines
β Correct Approach:
"Non-Wooden Seat Part, Plastic, Armrest, Model XYZ, RoHS Certified, Made in China"
π― 7. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
π― Remember the Mantra:
πΉ "Material Defines Chapter, Function Defines Subcategory, Name is Precise, Tariff Drops in Half!"
πΉ "HS Code Determines Life, Tariff Differs by 25 Points, One Step Wrong, Thousands in Tax!"
π Tips:
- If your seat parts are originated from Vietnam, Mexico, Thailand, Malaysia, you may apply for IEEPA Exemption, with tariffs as low as 0%~5%;
- Suggest Advance Ruling application to avoid clearance risks.
π£ Immediate Action:
π Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Ensure Your Non-Wooden Seat Parts Clear Customs Smoothly, Export Efficiently, Profit Doubles!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny of Your 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.