Protector Mat
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4016996050 | 37.5% | CN | US | Official Doc |
| 6304920000 | 23.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4016990500 | 20.9% | CN | US | Official Doc |
| 6304910170 | 23.3% | CN | US | Official Doc |
AI Analysis
π‘οΈ Protector Mats (Protective Pads/Mats)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
π I. Product Definition & Classification: Do You Really Understand "Protector Mats"?
Protector mats are versatile industrial, commercial, or household products designed to cushion, protect surfaces, or provide anti-slip functionality. In international trade, they are categorized primarily by material composition and function. Because "Protector Mat" is a generic term, customs authorities require strict differentiation based on the material:
Rubber/Plastic Mats: Made from vulcanized rubber, thermoplastic elastomers (TPE), or synthetic plastics. These are often used in automotive, industrial, or heavy-duty settings.
Textile/Fabric Mats: Made from cotton, wool, knitting, or weaving. These are typically used for home decor, furniture protection, or light-duty indoor use.
β οΈ Key Distinction Point:
- If made of Rubber/Plastic β Falls under Chapter 40 (Rubber) or Chapter 39 (Plastics)
- If made of Textile/Knitted β Falls under Chapter 63 (Other Made-up Textile Articles)
- Misclassification Risk: Declaring a rubber mat as a textile article (or vice versa) triggers severe penalties due to significant tariff differences (e.g., 37.5% vs. 23.3%).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Basis |
|---|---|---|---|
4016.99.60.50 |
Other vulcanized rubber articles (excluding hard rubber) | Heavy-duty industrial pads, anti-vibration mounts, rubber floor mats | β Vulcanized Rubber |
6304.92.00.00 |
Other made-up furnishing articles (not knitted/crocheted) | Cotton/fabric home decor mats, furniture protectors, textile-based pads | β Cotton/Textile |
3926.90.99.89 |
Other articles of plastics and articles of other materials | Plastic sheets, TPE mats, synthetic polymer protective sheets | β Plastic/Synthetic |
4016.99.05.00 |
Other vulcanized rubber articles | Rubber/Plastic composite pads, general-purpose rubber mats | β Rubber/Plastic Hybrid |
6304.91.01.70 |
Other knitted or crocheted furnishing articles | Knitted fabric pads, crochet mats, textile-based decorative protectors | β Knitted/Crocheted Textile |
π Key Reminder:
- Material is King: Customs will inspect the material composition. A "mat" is not a valid classification on its own.
- Function vs. Material: Even if a mat is used for "cushioning," if it's plastic, it goes to Ch. 39; if rubber, Ch. 40.
- Textile Mats: Must be made-up articles (sewn/assembled), not raw fabric.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 4016.99.60.50 ββ Vulcanized Rubber Articles (Heavy Duty)
| Item | Details |
|---|---|
| Base Tariff | 2.5% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 37.5% |
| Tax Calculation | CIF Value Γ 37.5% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Authority Path | Base: 2.5% β 301: 25% β 122: 10% |
π Explanation:
- Rubber mats are subject to the highest additional tax burden among common mat types.
- The 25% Section 301 tax is applied to all Chinese-made rubber articles.
- The 10% Section 122 tariff further increases costs for specific rubber products.
- Total 37.5% is a significant cost driver; consider material substitution if possible.
π― 2. 6304.92.00.00 ββ Textile/Fabric Furnishing Articles
| Item | Details |
|---|---|
| Base Tariff | 6.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 23.8% |
| Tax Calculation | CIF Value Γ 23.8% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Authority Path | Base: 6.3% β 301: 7.5% β 122: 10% |
π Explanation:
- Lower base tariff than rubber, but still subject to Section 301.
- Ideal for home decor or light-duty protective items made of cotton or blended textiles.
- Total 23.8% makes it more competitive than rubber mats.
π― 3. 3926.90.99.89 ββ Plastic/Synthetic Articles
| Item | Details |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Authority Path | Base: 5.3% β 301: 7.5% β 122: 10% |
π Explanation:
- Plastic mats (e.g., TPE, PVC, PE) have the lowest total tax burden at 22.8%.
- Suitable for indoor use, bathroom mats, or lightweight protective sheets.
- Cost-Effective Option: If product function allows, switching from rubber to plastic can save 14.7% in taxes.
π― 4. 4016.99.05.00 ββ Other Rubber Articles (Hybrid/General)
| Item | Details |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Authority Path | Base: 3.4% β 301: 7.5% β 122: 10% |
π Explanation:
- This is a general catch-all for rubber articles not specified elsewhere.
- Lower base tariff than4016.99.60.50, but still subject to 7.5% + 10% surcharges.
- Lowest Total Tax for Rubber: At 20.9%, this is the best option for rubber-based mats if they fit this subheading.
π― 5. 6304.91.01.70 ββ Knitted/Crocheted Textile Furnishings
| Item | Details |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 23.3% |
| Tax Calculation | CIF Value Γ 23.3% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Authority Path | Base: 5.8% β 301: 7.5% β 122: 10% |
π Explanation:
- For knitted or crocheted textile mats (e.g., rug-like protectors).
- Slightly higher base tariff than plastic (5.8%vs.5.3%), but lower than non-knitted textiles.
- Total 23.3% is competitive for decorative or light-duty textile mats.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail material composition (e.g., "100% Vulcanized Rubber," "60% Cotton/40% Polyester") |
| β Material Safety Data Sheet (MSDS) | βοΈ | Especially for rubber/plastic mats to confirm no hazardous chemicals |
| β Product Photos (Labeled) | βοΈ | Clear shots of the mat, including texture and any labels indicating material |
| β Commercial Invoice | βοΈ | Must explicitly state "Protective Mat" and material type (e.g., "Rubber Floor Mat") |
| β Packing List | βοΈ | Ensure quantity and weight match invoice |
| β Origin Certificate | βοΈ | If not CN origin, may qualify for lower tariffs |
β οΈ Critical Warning:
- Do NOT use vague terms like "Mat" or "Pad" without material specification.
- Customs may reclassify and apply the highest applicable tariff (e.g., 37.5%) if material is unclear.
β 2. Declaration Strategy (Key Rules)
π₯ βMaterial First, Function Second, Name Precise, Tax Low!β
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Rubber Mat (Industrial) | 4016.99.05.00 or 4016.99.60.50 + "Vulcanized Rubber" |
Declaring as "Textile Pad" β 37.5% or Penalty |
| Plastic Mat (Indoor) | 3926.90.99.89 + "Synthetic Polymer Mat" |
Declaring as "Rubber Mat" β Higher Tax |
| Cotton/Fabric Mat | 6304.92.00.00 or 6304.91.01.70 + "Cotton Textile" |
Declaring as "Plastic Mat" β Classification Error |
| Mixed Material Mat | Determine principal material | Splitting declaration β Delay & Audit |
β 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Multi-Layer Mats | Identify the outermost layer or principal function material. If rubber > plastic, likely Ch. 40. |
| Custom OEM Mats | Provide design specs and material test reports to prove classification. |
| Anti-Slip Coating | If coating is minor, classify by base material. If coating defines function (e.g., silicone grip), still classify by base unless coating is >50%. |
| Sample vs. Bulk | Ensure sample materials match bulk shipment to avoid reclassification penalties. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 (Plastic) |
22.8% | None | Rubber mats face 37.5% |
| π¨π³ China | 3926.90.99.89 |
5.3% | None | No additional surcharges |
| πͺπΊ EU | 3926.90.99.89 |
0%β4.5% | REACH | Low tariffs for plastics |
| π¬π§ UK | 3926.90.99.89 |
0%β4.5% | UKCA | Post-Brexit alignment |
| π―π΅ Japan | 3926.90.99.89 |
0%β6% | PSE (if electrical) | Low tariffs for most mats |
π Conclusion:
- USA is the most expensive market for mats due to Section 301 and 122 tariffs.
- Plastic mats (3926.90.99.89) offer the best cost efficiency in the US market at 22.8%.
- Rubber mats (4016.99.60.50) are the most expensive at 37.5%; consider material alternatives if possible.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a rubber mat as "Textile Pad"
π Consequence: Customs reclassifies to 4016.99.60.50 β 37.5% tax + fines!
β Error 2: Using "Mat" without material specification
π Consequence: Customs applies highest possible tariff (37.5%) β Cost overruns!
β Error 3: Misidentifying knitted vs. woven textile mats
π Consequence: Wrong HS Code (6304.92.00.00 vs. 6304.91.01.70) β Delay in clearance
β Correct Practice:
"Protective Floor Mat, 2mm Thick, 100% Vulcanized Rubber, Non-Slip Bottom, Model XYZ"
OR
"Decorative Table Mat, 100% Cotton, Woven, 30x30cm, Model ABC"
π― VII. Conclusion: Professional Declaration, Save Costs, Ensure Compliance!
π― Remember the Rules:
πΉ "Material Defines HS Code!"
πΉ "Plastic is Cheapest (22.8%), Rubber is Most Expensive (37.5%)."
πΉ "Be Specific: Never Use 'Mat' Alone!"
π Pro Tip:
If your mats are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for Section 301 Exemptions or lower tariffs under USMCA/FTA.
Recommend Advance Ruling or Pre-Classification with customs broker to avoid unexpected costs.
π£ Immediate Action:
π Contact a Professional Customs Broker
π Provide Product Material Specs + Photos
π Ensure Accurate HS Code Declaration for Maximum Savings!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent of Tax Saved is Pure Profit!
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.