Seat Protector Cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | Official Doc |
| 6307909885 | 24.5% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
π‘οΈ Seat Protector Cover (εΊ§ζ€ δΏζ€ε₯/εΊ§ε«)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Seat Protectors"?
Seat protector covers are finished goods designed to protect vehicle or furniture seats from wear, stains, and damage. In international trade, they are generally categorized based on their material composition (textile vs. plastic/synthetic) and function (accessories vs. finished products).
Key Classification Logic:
- Textile/Mixed Materials: If made of cotton, polyester, or blends β Typically falls under Chapter 63 (Other made-up articles).
- Plastic/Synthetic Materials: If made of PVC, PU leather, or other plastics β Typically falls under Chapter 39 (Articles of plastic).
β οΈ Critical Distinction:
- The term "Seat Protector Cover" is ambiguous. Customs authorities will require material specification to determine the correct HS Code.
- Without explicit material declaration, customs may default to the most common assumption (often plastic/synthetic for vehicle covers or textile for home furniture), leading to potential disputes.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are four potential HS Codes depending on the material. Below is the authoritative comparison:
| HS Code | Product Description | Material Assumption | Key Matching Logic |
|---|---|---|---|
6307.90.98.91 |
Other made-up articles (Textile/General Finished Goods) | Fabric, Cotton, Blend | Matches "finished product" attribute; generic "other made-up articles" catch-all; no material conflict. |
6307.90.98.85 |
Other made-up articles (Textile Specific) | Cotton or Blend | Matches form/function (seat cover/accessory); assumed cotton/blended fabric based on common sense; no obvious conflict. |
3926.30.50.00 |
Articles of plastic: Other | Plastic, Synthetic Fiber | Matches "finished product"; inferred as plastic/synthetic (common for car seat covers); fits "other plastic articles" catch-all. |
3926.90.99.89 |
Other articles of plastic and articles of other materials | Plastic, Fiber, Synthetic | Matches "protective cover" as "other article"; inferred plastic/fiber/synthetic; fits "other articles" catch-all. |
π Key Reminder:
- Material is King: You must declare the exact material composition.
-6307vs3926: If itβs a cloth seat cushion β6307. If itβs a PVC/PU waterproof car cover β3926.
- Misclassification Risk: Declaring a plastic cover as textile (or vice versa) can lead to penalties or re-inspection.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current tariffs apply (including Section 301 & 122 provisions)
π― 1. Textile Category: 6307.90.98.91 & 6307.90.98.85
| Item | Content |
|---|---|
| Base Tariff | 7.0% (Ad Valorem) |
| Section 301 Surcharge | +7.5% (List 4B - Textiles/Garments related) |
| Section 122 Surcharge | +10% (Trade Enforcement Act - Additional duties on certain imports) |
| Total Effective Tariff | 24.5% |
| Tax Calculation | CIF Value Γ 24.5% |
| De Minimis Exemption | β Not Applicable (Section 301 and 122 duties typically negate Section 321 exemptions for higher-value shipments or specific classifications) |
| Legal Basis Path | HTSUS:6307.90.98.91 β USITC Footnote β IEEPA/Trade Enforcement |
π Explanation:
- The 7.5% is the standard Section 301 tariff on many Chinese textiles.
- The 10% is the additional Section 122 duty, which applies broadly to certain categories.
- Total 24.5% is a significant cost driver. Textile seat covers are heavily taxed.
π― 2. Plastic/Synthetic Category: 3926.30.50.00 & 3926.90.99.89
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% (List 4B - Plastics/Chemicals related) |
| Section 122 Surcharge | +10% (Trade Enforcement Act - Additional duties) |
| Total Effective Tariff | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable (Same as above) |
| Legal Basis Path | HTSUS:3926.90.99.89 β USITC Footnote β IEEPA/Trade Enforcement |
π Explanation:
- Plastic-based seat covers (e.g., PVC car seat protectors) have a slightly lower base tariff (5.3% vs 7.0%).
- Total 22.8% is the lowest among the four options.
- If your product is plastic-based, this is the most cost-effective classification.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Documentation Checklist (Non-negotiable)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Material Composition (e.g., "100% Polyester", "PVC"), Dimensions, Use Case (Car vs. Home Furniture). |
| β Material Certificate | βοΈ | Crucial for distinguishing between 6307 (Textile) and 3926 (Plastic). |
| β Product Photos (with Label) | βοΈ | Show texture, packaging, and any "Made in China" tags. |
| β Commercial Invoice | βοΈ | Clearly describe as "Seat Protector Cover" + Material (e.g., "Plastic Seat Cover, PVC"). Avoid vague terms like "Accessory". |
| β Packing List | βοΈ | Ensure weight and volume match the HS Code declaration. |
β 2. Declaration Strategy (Key Mantras)
π₯ βMaterial First, Category Second, Description Precise!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Fabric Seat Cushion | 6307.90.98.91 (Textile) |
Declare as "Plastic Cover" β Risk of fraud penalty. |
| PVC Car Seat Cover | 3926.90.99.89 (Plastic) |
Declare as "Textile" β Higher tariff (24.5% vs 22.8%) + Inspection. |
| Mixed Material (e.g., Cloth + Plastic Backing) | Declare Main Material | Vague description β Customs will choose the higher tariff or classify as "Not Otherwise Specified". |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Covers | Provide design specs. If itβs a specific "vehicle part," it might fall under Chapter 87 (Vehicles), but "protectors" are usually Ch 63/39. Check if itβs an "accessory" vs "part". |
| Seat Covers for Furniture vs. Cars | Both generally fall under 6307 or 3926 as "made-up articles." The distinction rarely changes the HS code but may affect marketing claims. |
| Small Samples (De Minimis) | Even under $800, if Section 301/122 duties apply, they may still be collected. Assume duties apply. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6307.90.98.91 or 3926.90.99.89 |
22.8% - 24.5% | None specific | High tariffs due to Section 301/122. |
| π¨π³ China | 6307.90.98.91 or 3926.90.99.89 |
5% - 7% (Import Duty) | CCC (if applicable) | Lower import duties, but check VAT. |
| πͺπΊ EU | 6307.90.98 or 3926.90.99 |
4% - 6% + VAT | CE (if electrical, not applicable here) | No Section 301 equivalent, but anti-dumping may apply to some textiles. |
| π¨π¦ Canada | 6307.90.98 or 3926.90.99 |
5% - 7% | None | MFN rates apply. |
| π¦πΊ Australia | 6307.90.98 or 3926.90.99 |
5% | GTE (Textiles) | Standard FTA rates may apply if origin is NZ. |
π Conclusion:
- USA is the most expensive market for seat protectors due to multiple surcharges.
- Plastic covers (3926) are slightly cheaper than textile covers (6307) in the US.
- EU/Canada/Australia offer much more competitive rates.
π VI. Common Errors & Pitfall Guide (Blood Lessons)
β Error 1: Declaring "Seat Cover" without specifying material.
π Consequence: Customs will classify based on default (often plastic), leading to 24.5% tax if it was actually textile, or inspections.
β Error 2: Using "Car Accessory" (HS 8708) for a simple cover.
π Consequence: Seat covers are usually not considered "parts" of vehicles under Chapter 87. They are accessories/covers. Misclassification leads to penalties.
β Error 3: Ignoring Section 122 Duties.
π Consequence: Many importers only account for Section 301 (7.5%). Forgetting the 10% Section 122 surcharge results in unexpected costs.
β Correct Practice:
βSeat Protector Cover, 100% Polyurethane (PU) Leather, for Car Seats, HS 3926.90.99.89, Made in Chinaβ
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ βMaterial Determines Code, Code Determines Cost.β
πΉ βTextile = 24.5%, Plastic = 22.8%. Donβt guess, declare!β
πΉ βSection 122 + 301 = +17.5% Surcharge. Budget for it!β
π Pro Tip:
If your seat protectors are made from recycled materials or qualify for specific FTAs (e.g., USMCA if sourced from Canada/Mexico), you may reduce tariffs significantly.
Recommendation: Apply for a Pre-Ruling (Advance Ruling) from CBP if you have a large volume shipment to lock in the HS Code and tariff rate.
π£ Take Action Now:
π Consult a licensed customs broker + Provide Material Spec + Apply for Pre-Ruling
π Ensure smooth clearance, avoid delays, and maximize your profit margin!
β¨ Professional clearance starts with accurate classification!
πΌ Every percentage point counts!
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.