Pink Children's Apron Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926209010 | 40.0% | CN | US | Official Doc |
| 6211329081 | 25.6% | CN | US | Official Doc |
| 6114303070 | 32.4% | CN | US | Official Doc |
| 6211421092 | 25.6% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
π Pink Children's Apron Set: HS Code Classification & US Customs Clearance Guide (2026)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
Product: Pink Children's Apron Set
Target Market: United States (US)
Origin: China (CN)
Status: High Scrutiny Category (Textiles + Plastic Components)
π I. Product Definition & Classification Logic: Why So Many Codes?
A "Pink Children's Apron Set" is a hybrid product. Depending on the material composition and construction method (knitted vs. woven), customs authorities classify it differently. The core ambiguity lies in whether the apron is viewed primarily as clothing (Textiles) or as plastic article (Plastics).
β οΈ Critical Distinction:
- If Made of Plastic/Vinyl/PVC: Classified under Chapter 39 (Articles of Plastics).
- If Made of Woven Fabric (Cotton/Synthetic): Classified under Chapter 62 (Non-knitted Apparel).
- If Made of Knitted Fabric (Knit/Crochet): Classified under Chapter 61 (Knitted Apparel).
- If Made of Plastic-like Synthetic Fibers (e.g., Polyester woven): Still often Chapter 62, but not Chapter 39.
π¦ II. HS Code Classification Matrix (Based on Provided Data)
| HS Code | Classification Basis | Material/Construction | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
| 3926.20.90.10 | Plastic Material | Primarily plastic/vinyl/pvc components | 40.0% | Base: 5.0% Section 301: 25.0% Section 122: 10% |
| 6211.32.90.81 | Garment Form | Woven fabric, other garments (not specified elsewhere) | 25.6% | Base: 8.1% Section 301: 7.5% Section 122: 10% |
| 6114.30.30.70 | Knitted/Crochet Garment | Knitted or crochet apparel, other | 32.4% | Base: 14.9% Section 301: 7.5% Section 122: 10% |
| 6211.42.10.92 | Fabric Material | Woven garments, of cotton or synthetic fibers | 25.6% | Base: 8.1% Section 301: 7.5% Section 122: 10% |
| 3926.90.99.89 | Plastic/Synthetic Mix | Plastic or synthetic fiber articles, not elsewhere specified | 22.8% | Base: 5.3% Section 301: 7.5% Section 122: 10% |
π Key Insight:
- The highest tax burden (40%) applies if the apron is deemed "Plastic."
- The lowest tax burden (22.8%) applies if classified as a generic "Plastic/Synthetic Article."
- Woven Fabric options (6211.32 / 6211.42) sit in the middle at 25.6%.
- Knitted Fabric (6114.30) is higher than woven at 32.4% due to higher base rates.
π° III. 2026 Tariff Rate Deep Dive (US-China Trade Context)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025β2026 (Ongoing Trade Restrictions)
π― 1. 3926.20.90.10 β Articles of Plastics (Plastic Aprons)
| Item | Details |
|---|---|
| Base Duty | 5.0% |
| Section 301 Tariff | +25.0% (High Penalty) |
| Section 122 Tariff | +10.0% (Emergency Tariff) |
| Total Effective Rate | 40.0% |
| De Minimis Exemption? | β NO (Below $800 threshold does NOT apply if flagged for high risk, but generally de minimis applies for low-value; however, for business imports, full duty applies). |
| Legal Basis | USITC:3926.20.90.10 β FOOTNOTE:301.9903.88.01 β IEEPA:9903.01.25 |
π Explanation:
- If your apron is vinyl, PVC, or heavy plastic, it falls here.
- The 25% Section 301 tariff is massive. This category is heavily penalized to discourage plastic imports from China.
- Recommendation: Avoid this classification if possible by using fabric materials.
π― 2. 6211.32.90.81 & 6211.42.10.92 β Woven Garments (Cotton/Synthetic)
| Item | Details |
|---|---|
| Base Duty | 8.1% |
| Section 301 Tariff | +7.5% (Moderate Penalty) |
| Section 122 Tariff | +10.0% (Emergency Tariff) |
| Total Effective Rate | 25.6% |
| De Minimis Exemption? | β οΈ Check Value |
| Legal Basis | USITC:6211.42.10.92 β FOOTNOTE:301.9903.88.01 β IEEPA:9903.01.24 |
π Explanation:
- This is the most common classification for standard kitchen/craft aprons made of cotton or polyester weave.
- 6211.42 is specific to cotton/synthetic, while 6211.32 is a catch-all for other woven garments.
- Tax is significantly lower than plastic alternatives.
π― 3. 6114.30.30.70 β Knitted/Crochet Garments
| Item | Details |
|---|---|
| Base Duty | 14.9% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 32.4% |
| De Minimis Exemption? | β οΈ Check Value |
π Explanation:
- Used for knitted fabric aprons (e.g., jersey, knitted cotton).
- Higher base duty (14.9%) makes it more expensive than woven counterparts.
- Common for soft, stretchy, baby-friendly aprons.
π― 4. 3926.90.99.89 β Other Plastic Articles (Lowest Plastic Rate)
| Item | Details |
|---|---|
| Base Duty | 5.3% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 22.8% |
| De Minimis Exemption? | β οΈ Check Value |
π Explanation:
- A fallback for plastic items not specified elsewhere.
- Lowest total tax (22.8%), but requires strong justification that the item is not a "garment" or "plastic apron" (3926.20).
- Risk of misclassification is higher here.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Must-Haves)
| Document | Requirement | Purpose |
|---|---|---|
| Product Specification Sheet | βοΈ Mandatory | Must specify: Material (e.g., 100% Cotton, PVC, Knitted Polyester), Construction (Woven vs. Knitted), Age Group (Children's). |
| Physical Photos | βοΈ Mandatory | Clear images of: Front, Back, Inside Lining, Tags, and Material Close-up (to prove weave/knit). |
| Commercial Invoice | βοΈ Mandatory | Description must match HS Code logic: "Children's Woven Cotton Apron" vs. "Plastic Vinyl Apron." |
| Packing List | βοΈ Mandatory | Detail contents (e.g., "1x Apron, 1x Necktie, 1x Bib"). |
| Origin Certificate | βοΈ Optional | If shipping from non-China countries, claim FTA benefits (if applicable). |
β 2. Classification Strategy (How to Save Money)
| Scenario | Recommended HS Code | Strategy |
|---|---|---|
| Apron is Cotton/Polyester Woven | 6211.42.10.92 or 6211.32.90.81 | β Best Balance. Clear classification, moderate tax (25.6%). |
| Apron is Knitted (Jersey) | 6114.30.30.70 | β οΈ Higher tax (32.4%). Only use if material is definitively knitted. |
| Apron is Vinyl/PVC | 3926.90.99.89 | β οΈ Risky but Cheapest (22.8%). Must prove it's not a "garment." Avoid 3926.20.90.10 (40%) if possible. |
| Set Includes Non-Apron Items | Check Components | If the set has significant value in other items, consider splitting declaration. |
π₯ Golden Rule:
"Material Defines Chapter, Construction Defines Section."
- Plastic? β Chapter 39
- Textile? β Chapter 61 (Knit) or 62 (Woven)
- Never mix descriptions: Don't write "Plastic Apron" if you claim it's cotton.
β 3. Common Mistakes to Avoid
| β Mistake | β Correction |
|---|---|
| Vague Description: "Apron Set" | Specific Description: "Pink Woven Cotton Apron Set for Children, Age 3-5" |
| Misclassifying Plastic as Textile | If it's vinyl, use 3926.90.99.89 or 3926.20.90.10. Do not use 6211. |
| Ignoring Section 122 | Remember: +10% is added to ALL Chinese imports under current emergency powers. Do not forget this in cost calculations. |
| Assuming De Minimis Applies | For B2B shipments >$800, all duties apply. For <$800, check if CBP flags for inspection (high-risk category). |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Total Tax (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 6211.42.10.92 (Woven) | 25.6% | Section 301 + 122 apply. |
| πΊπΈ USA | 3926.20.90.10 (Plastic) | 40.0% | Avoid if possible. |
| πͺπΊ EU | 6211.42.10.00 | ~6.5% | No Section 301. VAT applies. |
| π¨π³ China | 6211.42.10.00 | ~8.1% | Import duty only. No Section 122. |
π Conclusion:
- The US market is the most expensive due to Section 301 (7.5%β25%) and Section 122 (10%).
- Woven Fabric (6211) offers the best balance of clarity and cost (25.6%).
- Plastic (3926) is either very cheap (22.8%) or very expensive (40%). Be precise.
π VI. Final Checklist for Importers
- Confirm Material: Is it Woven, Knitted, or Plastic?
- Select HS Code:
- Woven Cotton/Synthetic β 6211.42.10.92
- Woven Other β 6211.32.90.81
- Knitted β 6114.30.30.70
- Plastic (Non-Garment) β 3926.90.99.89
- Plastic (Garment) β 3926.20.90.10
- Calculate Landed Cost:
CIF Value Γ (Base Rate + 7.5% or 25% + 10%) - Prepare Documentation: Photos, Specs, Invoice with precise material description.
- Consult Broker: For high-volume shipments, request a Pre-Ruling from CBP if unsure.
π― VII. Expert Tip: Save 10%+ on Duties
π‘ Strategy: If your apron is primarily plastic but has textile straps, consider classifying it under 6211 if the textile portion is significant.
But: CBP may reclassify if plastic >50% by weight.
Best Practice: Use 100% Cotton or Polyester Woven Fabric β 6211.42.10.92 β 25.6% Total Tax.
This avoids the 40% penalty of pure plastic and the complexity of hybrid classification.
π£ Immediate Action:
π Contact a Licensed Customs Broker
πΈ Provide High-Res Material Photos
π Review Invoice Descriptions
π Ensure Compliance with Section 301 & 122 Tariffs
β¨ Precision in Classification = Profit in Your Pocket
πΌ Don't Let HS Code Ambiguity Cost You 40% 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.