Outdoor Wicker Rattan Cushion
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4602124500 | 41.6% | CN | US | Official Doc |
| 9401530000 | 35.0% | CN | US | Official Doc |
| 9403830030 | 35.0% | CN | US | Official Doc |
| 9403830015 | 35.0% | CN | US | Official Doc |
| 5705002090 | 38.3% | CN | US | Official Doc |
AI Analysis
πͺ Outdoor Wicker Rattan Cushion: HS Code Classification & 2026 Tariff Deep Dive
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Wicker Furniture
π I. Product Definition & Classification: Is Your "Cushion" Really Just a Cushion?
Outdoor Wicker Rattan products are tricky because they span multiple chapters: Chapter 46 (Woven Materials), Chapter 57 (Floor Coverings), and Chapter 94 (Furniture). The key to accurate classification lies in the primary function and material composition of the specific item.
β οΈ Critical Distinction:
- Rattan Chairs/Seating β Classified as Furniture (Chapter 94). The rattan is the structural material, and cushions are considered accessories.
- Rattan Carpets/Mats β Classified as Floor Coverings (Chapter 57) if primarily textile/flat-weave, or Chapter 46 if strictly woven plant material.
- Loose Cushions Only β Note: If you ship ONLY the fabric cushion (without the rattan frame), it is often classified as Textile Products (Chapter 63). However, in this dataset, we assume the import involves rattan structures or rattan-integrated items as per the provided data points.
π¦ II. HS Code Classification Details (2026 Authoritative Comparison)
Based on the provided <DATA>, here are the five possible classifications for "Outdoor Wicker Rattan" related items and their tax implications.
| HS Code | Product Description | Classification Logic | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
4602.12.45.00 |
Woven Rattan Handicrafts (e.g., Rattan mats, baskets, or non-furniture woven items) |
Classified as manufactures of vegetable plaiting materials (Chapter 46). This applies if the item is a woven good not falling under furniture or flooring. | 41.6% | Base: 6.6% Section 301: 25.0% Section 122: 10.0% |
9401.53.00.00 |
Rattan Seats (Specifically: Rattan armchairs, outdoor chairs) |
Classified as Seats, upholstered or not, of rattan (Chapter 94, Heading 94.01). This is the most common code for rattan armchairs. | 35.0% | Base: 0.0% Section 301: 25.0% Section 122: 10.0% |
9403.83.00.30 |
Other Rattan Furniture (e.g., Rattan tables, shelves, outdoor sets not classified as seats) |
Classified as Furniture of rattan (Chapter 94, Heading 94.03). Used for non-seating rattan furniture pieces. | 35.0% | Base: 0.0% Section 301: 25.0% Section 122: 10.0% |
9403.83.00.15 |
Household Rattan Furniture (Domestic use rattan items) |
Sub-category of Household furniture of rattan. Often overlaps with 9403.83.00.30 but may have different HTS sub-details for specific household applications. | 35.0% | Base: 0.0% Section 301: 25.0% Section 122: 10.0% |
5705.00.20.90 |
Rattan Carpets/Rugs (Woven floor coverings) |
Classified as Other textile floor coverings (Chapter 57). If the "wicker" item is a flat mat or rug made of textile/rattan blend, it goes here. | 38.3% | Base: 3.3% Section 301: 25.0% Section 122: 10.0% |
π Key Insight:
- Furniture (Chapter 94) enjoys a 0% Base Tariff, making it cheaper than Woven Goods (41.6%) or Floor Coverings (38.3%).
- Section 301 (25%) and Section 122 (10%) apply to ALL these codes if originating from China, resulting in a 35%β41.6% total duty burden.
π° III. 2026 Tariff Rate Deep Dive (US Market)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Rates include all active trade remedies (Section 301, Section 122, etc.)
π― 1. 9401.53.00.00 & 9403.83.xx.xx β Rattan Furniture (Seats & Other)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (General Rate for Rattan Furniture) |
| Section 301 Duty | +25.0% (Trump/Biden Era Trade War Tariff) |
| Section 122 Duty | +10.0% (Specific Chinese Import Restriction) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption? | β No (Not eligible for $800 threshold exemption) |
| Legal Basis | HTSUS 9401/9403 β USITC Footnote 301:25 β Section 122 |
π Explanation:
- Rattan furniture is considered a "finished good." The base rate is low (0%) to encourage furniture imports, but US trade policy adds 35% in total tariffs.
- This is significantly cheaper than classifying the same item as a "woven product" (41.6%).
π― 2. 4602.12.45.00 β Woven Rattan Goods (Non-Furniture)
| Item | Detail |
|---|---|
| Base Duty | 6.6% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 41.6% |
| Tax Calculation | CIF Value Γ 41.6% |
| De Minimis Exemption? | β No |
| Legal Basis | HTSUS 4602 β USITC Footnote 301:25 β Section 122 |
π Warning:
- Misclassifying a rattan chair as a "woven basket" or "handicraft" triggers this higher rate. Always prioritize Chapter 94 (Furniture) if it is a functional seat/table.
π― 3. 5705.00.20.90 β Rattan Carpets/Rugs
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption? | β No |
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Requirement | Why It Matters |
|---|---|---|
| β Commercial Invoice | Must state: "Outdoor Rattan Armchair" or "Rattan Furniture" | Avoids vague terms like "Wicker Item" which trigger arbitrary classification. |
| β Product Photos | Show the entire structure (seat + legs + frame) | Proves it is furniture (Chapter 94), not just a woven mat (Chapter 46/57). |
| β Material Composition | Specify: "Natural Rattan Frame + Polyester Cushion" | Confirms rattan is the primary material for Chapter 94 classification. |
| β HS Code Declaration | Pre-advise the 10-digit HTS code | Reduces CBP exam time and prevents misclassification penalties. |
β 2. Classification Strategy (Key Mnemonics)
π₯ "Furniture First, Weaving Second!"
| Scenario | Recommended HS Code | Risk if Wrong |
|---|---|---|
| Rattan Chair with Cushion | 9401.53.00.00 |
If classified as 4602.12.45.00 β Overpay 6.6% |
| Rattan Table/Shelf | 9403.83.00.30 |
If classified as 4602.12.45.00 β Overpay 6.6% |
| Rattan Floor Mat | 5705.00.20.90 |
If classified as furniture β Underpay β Penalty |
| Loose Cushion Only | Not in Data (Likely Chapter 63) | If declared with rattan frame β Confusion |
β 3. Special Cases & Mitigation
| Situation | Advice |
|---|---|
| Mixed Materials (Rattan + Steel Frame) |
If steel is structural, it may shift to Chapter 94.03.99 (Other furniture), but rattan-heavy items usually stay in 9403.83. Confirm with a broker. |
| Cushions Included | Cushions are considered accessories to the furniture. Do not separate them into a textile HS code; keep them under the furniture code. |
| "Section 122" Impact | This 10% tariff is specific to certain Chinese imports. Ensure your supplierβs declaration aligns with USITC rulings to avoid dual taxation errors. |
π V. Global Market Comparison (2026)
| Country | Preferred HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 9401.53.00.00 |
35.0% | High Section 301 + 122 tariffs. Best to classify as Furniture. |
| π¨π³ China | 9401.53.00.00 |
~5-7% | Low import duty for furniture. No Section 301/122. |
| πͺπΊ EU | 9401.53.00.00 |
~0% (If GSP/FTA eligible) | No Section 301. Check for anti-dumping duties on Chinese rattan. |
| π¬π§ UK | 9401.53.00.00 |
~0-5% | Post-Brexit tariff schedules may differ. |
π Conclusion:
The US market is the most tax-sensitive for rattan products due to Section 301 and Section 122.
Strategy: Always classify functional items as Furniture (Chapter 94) rather than Woven Goods (Chapter 46) or Floor Coverings (Chapter 57) to save 3.3%β6.6% in base duties.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Classifying a Rattan Chair as 4602.12.45.00 (Woven Product)
π Consequence: You pay 41.6% instead of 35.0%. Overpayment of $0.66 per $10 of value.
β Mistake 2: Classifying a Rattan Rug as 9403.83.00.30 (Furniture)
π Consequence: Underpayment. CBP may issue a penalty + back duties. Rugs are Chapter 57.
β Mistake 3: Shipping Loose Cushions without clear description
π Consequence: If the basket says "Rattan Chair" but contains only cushions, CBP may classify them as Textiles (higher tax) or hold for inspection.
π Fix: Label clearly: "Cushion for Outdoor Rattan Chair" or ship separately with its own HS code.
π― VII. Conclusion: Smart Classification Saves Money
π― Key Takeaway:
πΉ "Furniture First: 35% Total Tax"
πΉ "Woven Second: 41.6% Total Tax"
πΉ "Floor Third: 38.3% Total Tax"
β
Action Plan:
1. For Chairs/Tables: Use 9401.53.00.00 or 9403.83.00.30.
2. For Mats/Rugs: Use 5705.00.20.90.
3. For Woven Crafts (Baskets): Use 4602.12.45.00.
π Pro Tip:
Apply for an Advance Ruling from US CBP if you are unsure. The small fee for a ruling can save you thousands of dollars in incorrect duties on high-volume shipments.
β¨ Precision in Classification is Precision in Profit!
πΌ Donβt let vague terms cost you 6.6% of your 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.