Phone Case
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4016990500 | 20.9% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 8517790000 | 67.5% | CN | US | Official Doc |
| 3926909950 | 22.8% | CN | US | Official Doc |
| 4016996050 | 37.5% | CN | US | Official Doc |
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AI Analysis
π± Phone Case: The Ultimate HS Code & Duty Guide (2026)
π HS Code Reference & Clearance Strategy | 2026 Tax Regime Breakdown
π One, Product Definition & Classification: What Exactly is a "Phone Case"?
A Phone Case is an essential accessory for mobile communication devices, designed to protect against impact, scratches, and drops. In international trade, its classification is highly material-dependent and notoriously tricky.
Unlike standard electronics, a phone case can fall into Rubber, Plastics, or even Communications Equipment Parts depending on its composition and the specific interpretation of Customs.
β οΈ Key Classification Logic: - Silicone/Rubber Material β Usually falls under Rubber Products (Chapter 40). - Plastic/TPU Material β Usually falls under Plastic Articles (Chapter 39). - Electronic Integration (Rare, but possible if deemed a "part") β Could fall under Communications Parts (Chapter 85) β β οΈ AVOID THIS! HIGHEST TAX!
π¦ II. Detailed HS Code Breakdown (2026 Authoritative Reference)
| HS Code | Material Composition | Product Description | Category Logic |
|---|---|---|---|
4016.99.05.00 |
Sulfurized Rubber | Other rubber articles for household/personal use. | Rubber Logic (Chapter 40) |
3926.90.99.89 |
Plastic | Other plastic articles / Accessories / Shells. | Plastic Logic (Chapter 39) |
8517.79.00.00 |
Plastic / Silicone | Part of a communication apparatus. | PARTS Logic (Chapter 85) β οΈ |
3926.90.99.50 |
Plastic / TPU | Other plastic articles (Catch-all for TPU). | Plastic Logic (Chapter 39) |
4016.99.60.50 |
Rubber / Plastic | Other vulcanized rubber articles. | Rubber Logic (Chapter 40) |
π Critical Insight: - Plastic/TPU cases generally fall under 3926.90.99. - Rubber/Silicone cases generally fall under 4016.99. -
8517.79.00.00is a TRAP! Only classify here if the case has integrated active electronic components (e.g., battery case with circuitry). A standard silicone/plastic shell is NOT an electronic part!
π° III. 2026 Duty Rate Breakdown (US Import from China)
β Destination: United States (US)
β Origin: China (CN)
β Effective Date: Current Trade War Regime (Section 301 & Section 232/Section 122)
π― 1. Rubber Cases (4016.99.05.00 & 4016.99.60.50)
A. 4016.99.05.00 (Standard Rubber Article)
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 (Additional) | 7.5% |
| Section 122 (Steel/Alu/Other) | 10% |
| Total Effective Rate | 20.9% |
| Calculation | CIF Value Γ 20.9% |
| Legal Path | HTS:4016.99.05 β USITC:301:7.5 β Sec122:10 |
B. 4016.99.60.50 (Vulcanized Rubber - Higher Tax)
| Item | Content |
|---|---|
| Base Duty | 2.5% |
| Section 301 (Additional) | 25.0% (High Severity!) |
| Section 122 | 10% |
| Total Effective Rate | 37.5% |
| Risk | β οΈ Very High. This classification attracts massive punitive tariffs. Avoid if possible unless material is strictly vulcanized rubber with specific properties. |
π Explanation:
- 25% Additional Duty on4016.99.60.50is a Section 301 punitive measure. -4016.99.05.00is significantly cheaper (20.9%) if the material qualifies as general rubber rather than specific vulcanized rubber articles.
π― 2. Plastic Cases (3926.90.99.89 & 3926.90.99.50)
A. 3926.90.99.89 (Plastic Accessories/Shell)
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 (Additional) | 7.5% |
| Section 122 | 10% |
| Total Effective Rate | 22.8% |
| Material | Hard Plastic, TPU, Silicone (Plastic classification) |
| Legal Path | HTS:3926.90.99 β USITC:301:7.5 β Sec122:10 |
B. 3926.90.99.50 (Plastic/TPU Catch-all)
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 (Additional) | 7.5% |
| Section 122 | 10% |
| Total Effective Rate | 22.8% |
| Material | TPU, Soft Plastic, Polycarbonate |
| Legal Path | HTS:3926.90.99 β USITC:301:7.5 β Sec122:10 |
π Note:
- Both plastic sub-codes carry the same total tax (22.8%). - TPU (Thermoplastic Polyurethane) is strictly treated as Plastic, not Rubber. - Silicone is often the gray area; ensure it is classified as Rubber (4016) to avoid being miscategorized as Plastic if the rubber duty is lower (20.9% vs 22.8%).
π― 3. The "Parts" Trap (8517.79.00.00)
β WARNING: DO NOT USE UNLESS ACTUALLY A PART
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 | 7.5% |
| Section 122 | 10% |
| Steel/Alu/Copper Add-on | +50% (If contains metal parts!) |
| Total Effective Rate | 67.5% (Base scenario) |
| Scenario | If Customs deems it a "Part of a Communications Device". |
| Risk | π¨ EXTREME. If you have a phone case with a metal hinge or electronic module, it triggers the 50% steel/aluminum tax. |
π Critical Warning:
- Standard phone cases are NOT parts under8517.79.00.00. They are accessories! - Declaring a standard plastic case under8517to "save duty" on the base rate (0%) is a FAUD (Fraud). Customs will reclassify it and charge the 67.5% + penalties. - 67.5% is the highest tax among all phone case options!
π οΈ IV. Practical Clearance Advice (Actionable Strategy)
β 1. Material Verification (The Golden Rule)
| Material Type | Recommended HS Code | Duty Rate | Action |
|---|---|---|---|
| Silicone / Rubber | 4016.99.05.00 |
20.9% | Preferred. Check if it's "vulcanized" (higher tax) or general rubber. |
| TPU / PVC / PC | 3926.90.99.89 |
22.8% | Standard. Safest for hard/soft plastic cases. |
| Metal + Plastic Hybrid | 8517.79.00.00 |
67.5% | AVOID. Only use if it's a battery case with a circuit board. |
β 2. Documentation Checklist (Must-Have)
| Document | Requirement | Why? |
|---|---|---|
| Material Certificate | Must specify % of Rubber vs. Plastic | To prove 4016 or 3926 classification. |
| Product Photos | Clear shots of texture (matte/glossy) | Proves it's a "shell" not an "electronic part". |
| Commercial Invoice | Description: "Phone Case, Silicone/Plastic" | Avoid vague terms like "Phone Accessory" (triggers audit). |
| No Metal Parts | Confirm no metal hinges/screws | Avoids the +50% Steel/Alu surcharge under 8517. |
β 3. Declaration Strategy (The "How-To")
π₯ Pro Tip: "Rubber is Cheaper, Plastic is Standard, Electronics is Deadly!"
- Wrong Declaration: "Phone Case (Electronic Part)" β Result: 67.5% Tax + Audit.
- Right Declaration: "Phone Case, Silicone Rubber" β Result: 20.9% Tax.
- Right Declaration: "Phone Case, TPU Plastic" β Result: 22.8% Tax.
β 4. Special Case Handling
| Scenario | Solution |
|---|---|
| Case with Metal Ring/Kicker | If the metal is decorative, argue for Plastic/Rubber. If structural, risk 8517. |
| Silicone + Plastic Combo | If plastic is dominant β 3926. If rubber is dominant β 4016. |
| Bulk vs. Retail | No change in tax, but ensure packaging matches the HS Code description. |
π V. Global Market Comparison (US vs. Others)
| Market | HS Code | Base Duty | US Section 301/122 | Total Tax (US Import) |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99 |
5.3% | +17.5% (301+122) | 22.8% |
| πΊπΈ USA | 4016.99.05 |
3.4% | +17.5% (301+122) | 20.9% |
| πΊπΈ USA | 8517.79 |
0.0% | +67.5% (Punitive) | 67.5% β οΈ |
| πͺπΊ EU | 3926.90 |
4.2% | No 301/122 | 4.2% (Much cheaper!) |
| π¨π¦ Canada | 3926.90 |
0% | No 301/122 | 0% (CETA Agreement) |
π Conclusion:
- USA imposes heavy Section 301 and Section 122 tariffs on Chinese imports. - Rubber cases (4016.99.05) are the most tax-efficient option in the US (20.9%). - Avoid8517at all costs unless the product is truly electronic.
π VI. Common Mistakes & Pitfalls (Blood & Tears)
β Mistake 1: Declaring a silicone case as "Electronic Part" (8517) to avoid high plastic duty.
π Result: 67.5% Tax! + Penalties. Silicone is Rubber, not Electronics!
β Mistake 2: Calling a TPU case "Rubber" (4016) to get the 20.9% rate when it's 22.8%.
π Result: Minor savings lost, but Customs may audit for misclassification. Stick to facts.
β Mistake 3: Using "Phone Accessory" as the generic description.
π Result: High risk of audit. Always specify "Silicone Case" or "Plastic Case".
β Correct Approach:
"Silicone Phone Case (Model XYZ), 100% Sulfurized Rubber, No Electronics."
β HS: 4016.99.05.00 | Tax: 20.9%
π― VII. Conclusion: Smart Classification, Maximum Profit
π― Remember the Rule:
πΉ "Rubber (4016) = 20.9% | Plastic (3926) = 22.8% | Parts (8517) = 67.5% (DON'T!)"
πΉ "Material is King! Don't guess, test, and declare correctly!"
π Pro Tip:
If your supplier uses TPU, use 3926.90.99.50.
If your supplier uses Silicone, use 4016.99.05.00.
If you have Metal/Plastic, check if it's truly a "Part" before risking 8517.
π£ Action Item:
π Contact your Customs Broker with material certificates immediately.
π Pre-clearance your HS Code to avoid a 67.5% surprise at the border!
β¨ Precision Classification = Maximum Profit!
πΌ Don't let a phone case cost you 3x its value in duties!
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.