Shoulder Strap Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926904590 | 13.5% | CN | US | Official Doc |
| 6217108500 | 24.6% | CN | US | Official Doc |
| 4202399000 | 55.0% | CN | US | Official Doc |
| 6217109550 | 32.1% | CN | US | Official Doc |
| 4202999000 | 55.0% | CN | US | Official Doc |
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AI Analysis
π Shoulder Strap Set / Shoulder Pad (Apparel Accessories & Similar Articles)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π One, Product Definition & Classification: What Exactly is a "Shoulder Strap Set"?
In international trade, the term "Shoulder Strap Set" is ambiguous and highly dependent on material composition, function, and destination usage. It is not a single HS Code but a spectrum of classifications ranging from simple textile accessories to finished leather goods.
The critical distinction lies in: 1. Simple Padding/Plastic Parts: If it is primarily a plastic or foam pad used inside a bag or garment (not visible/exterior), it is often classified as an accessory/pad. 2. Visible Textile/Leather Straps: If it is a visible strap used to carry a bag or worn as part of a garment, it falls under garment accessories or similar containers.
β οΈ Key Distinction:
- If the item is a plastic/foam pad for shoulder comfort (hidden inside): β 3926.90.45.90
- If the item is a textile/leather strap meant to be visible/worn: β 6217.10.85.00, 4202.39.90.00, or 6217.10.95.50 (depending on material and construction).
π¦ Two, Detailed HS Code Breakdown (2026 Latest Tariff Alignment)
| HS Code | Product Description | Applicable Scenario | Material/Structure |
|---|---|---|---|
3926.90.45.90 |
Shoulder Pad, Plastic Material, classified as a washer/pad | Hidden internal padding; plastic/foam composition | β Plastic |
6217.10.85.00 |
Waist/Belt Set (Garment Accessory), Textile/Leather/Synthetic | Visible belt/strap assembly for garments; textile-heavy | β Textile/Leather |
4202.39.90.00 |
Waist/Belt Set (Similar Container/Bag Accessory), Leather/Textile | Straps designed for bags/purses; high-end leather/goods | β Leather/Textile |
6217.10.95.50 |
Waist/Belt Set (Garment Accessory), Non-conflicting Material | Standard textile belts/straps with minimal leather content | β Textile |
4202.99.90.00 |
Waist/Belt Set (Leather/Textile Extension of Bag) | Extended straps acting as part of a bag structure; leather dominant | β Leather |
π Critical Reminder:
- Plastic vs. Textile: If your "shoulder pad" is made of plastic or synthetic foam and is not a wearable strap, it MUST go to3926.90.45.90. Misclassifying it as a garment accessory (6217) leads to severe underpayment of tariffs. - Leather Content: If the item contains significant leather and is used for bags (4202), the tariff risk is extremely high (up to 55%). Ensure you are not importing a finished bag component as a simple "strap."
π° Three, 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: USA
β Origin: China (CN)
β Effective Time: From November 10, 2025 (including subsequent imports)
π― 1. 3926.90.45.90 ββ Shoulder Pad, Plastic Material
| Item | Content |
|---|---|
| Base Rate | 3.5% |
| Section 301 Surcharge | 0.0% (Note: Some plastic articles may be exempt or lower, see note below) |
| Section 122 Tariff | 10.0% (Specific to certain plastic articles/textiles depending on latest updates) |
| Total Rate | 13.5% |
| Tax Calculation | CIF Value Γ 13.5% |
| De Minimis Eligibility | β No (Likely subject to inspection if high volume, but generally lower risk than leather) |
| Legal Basis | Base Tariff β Section 122 (if applicable to specific plastic items) |
π Explanation:
- This is the LOWEST TAX option among the list.
- Crucial Condition: The item must be genuinely a "pad" (washer/pad classification) made of plastic/synthetic material, not a wearable strap.
- If it is a wearable strap, this classification is WRONG and will lead to penalties.
π― 2. 6217.10.85.00 ββ Waist/Belt Set (Garment Accessory)
| Item | Content |
|---|---|
| Base Rate | 14.6% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | 24.6% |
| Tax Calculation | CIF Value Γ 24.6% |
| De Minimis Eligibility | β No |
| Legal Basis | Base Tariff β Section 122 |
π Note:
- This classification applies to textile-based garment accessories.
- If the belt/strap is primarily leather, this code is invalid.
π― 3. 4202.39.90.00 ββ Waist/Belt Set (Similar Container/Bag Accessory)
| Item | Content |
|---|---|
| Base Rate | 20.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | 55.0% |
| Tax Calculation | CIF Value Γ 55.0% |
| De Minimis Eligibility | β No |
| Legal Basis | Base Tariff β Section 301 (USITC) β Section 122 |
π β οΈ HIGH RISK WARNING:
- This is one of the HIGHEST TAX categories (55%).
- Applies if the item is considered a "similar container" (i.e., a bag accessory like a strap for a purse) made of leather or textile with leather components.
- Do NOT use this if it is a simple clothing belt.
π― 4. 6217.10.95.50 ββ Waist/Belt Set (Garment Accessory, Non-Conflict)
| Item | Content |
|---|---|
| Base Rate | 14.6% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Rate | 32.1% |
| Tax Calculation | CIF Value Γ 32.1% |
| De Minimis Eligibility | β No |
| Legal Basis | Base Tariff β Section 301 β Section 122 |
π Note:
- This is a middle-ground tariff.
- Applies to textile belts/straps that do not fit the "85" subcategory or have specific material mixes.
- Verify if your product fits the "85" code (6217.10.85.00) to save 7.5%.
π― 5. 4202.99.90.00 ββ Waist/Belt Set (Leather/Textile Extension of Bag)
| Item | Content |
|---|---|
| Base Rate | 20.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Rate | 55.0% |
| Tax Calculation | CIF Value Γ 55.0% |
| De Minimis Eligibility | β No |
| Legal Basis | Base Tariff β Section 301 β Section 122 |
π β οΈ HIGH RISK WARNING:
- Same 55% tax as4202.39.90.00.
- Applies if the strap is viewed as part of a bag (leather/textile mix) rather than a garment.
- Common Mistake: Importing designer leather bag straps under garment codes to avoid tax. Customs will reclassify them, leading to back taxes and fines.
π οΈ Four, Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Document Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Material (e.g., "100% Nylon," "Plastic Foam"), Function (e.g., "Internal Padding," "Exterior Belt"), and Dimensions. |
| β Material Composition Certificate | βοΈ | Essential for distinguishing between 3926 (Plastic) and 6217/4202 (Textile/Leather). |
| β Product Photos (Detailed) | βοΈ | Show both sides. If it's a pad, show it inside a garment. If it's a strap, show it as an exterior accessory. |
| β Commercial Invoice | βοΈ | Description must be precise: e.g., "Plastic Shoulder Pad for Uniforms" vs. "Leather Belt for Handbag." |
| β Origin Certificate | βοΈ | Required for Section 301 and 122 tariff verification. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Material Defines Code, Function Defines Rate, Plastic is Cheap, Leather is Expensive!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Plastic/foam pad inside a shirt | 3926.90.45.90 |
6217.10.85.00 (Garment Accessory) |
Underpayment β Penalty + Back Tax |
| Textile belt for pants | 6217.10.85.00 or 6217.10.95.50 |
4202.39.90.00 (Bag Accessory) |
Overpayment (32.1% vs 24.6%) |
| Leather strap for handbag | 4202.39.90.00 |
6217.10.85.00 (Garment Accessory) |
Major Audit Risk β 55% vs 24.6% |
| Mixed material strap | Depends on dominant use | Vague "Accessory" | Delay in Clearance β Storage Fees |
β 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Pads | Provide design drawings showing it is a "pad" (flat, padded) and not a "strap" (long, woven). |
| Leather-Trimmed Textile Straps | If leather > 10%, Customs may lean toward 4202. Consider 6217 only if leather is minimal trim. |
| "Set" Items | If the "shoulder strap set" includes buckles, rings, and fabric, declare the dominant function. If it's for a bag, use 4202. |
| Pre-Shipment Inspection | For 4202 items (55% tax), consider applying for a Binding Ruling from CBP to avoid surprise assessments. |
π Five, Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.45.90 (Plastic) |
13.5% | Lowest tax, but strict material verification. |
| πΊπΈ USA | 4202.39.90.00 (Leather) |
55.0% | Highest tax. Avoid if possible. |
| π¨π³ China | 3926.90.45.90 |
~5-8% | Lower base rate, no Section 301. |
| πͺπΊ EU | 3926.90.90 |
~4-6% | No major surcharges like US. |
| π¬π§ UK | 3926.90.90 |
~4-6% | Post-Brexit rules apply. |
π Conclusion:
- USA is the most punitive market for textile/leather accessories due to Section 301 and 122 tariffs.
- Plastic pads (3926) are the safest and cheapest for US import.
- Leather/Bag accessories (4202) are cost-prohibitive (55%) due to combined duties.
π Six, Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Calling a leather bag strap a "garment belt" to use 6217 (24.6%)
π Consequence: CBP reclassifies as 4202 (55%) β Back taxes + 25% penalty.
β Error 2: Calling a plastic shoulder pad a "textile accessory" to avoid plastic tariffs
π Consequence: Material mismatch β Seizure or forced re-export.
β Error 3: Not declaring "Section 122" status explicitly
π Consequence: Customs may apply default higher rates if not properly documented.
β Error 4: Using vague descriptions like "Accessories"
π Consequence: Delay in clearance for manual inspection.
β Correct Declaration Example:
"Plastic Shoulder Pad, Model SP-100, 100% Polyethylene Foam, Used for Internal Garment Padding, Not Visible, Origin: China"
π― Seven, Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ "Plastic Pad = 13.5% (Safe)"
πΉ "Textile Belt = 24.6% - 32.1% (Medium)"
πΉ "Leather/Bag Strap = 55.0% (Expensive!)"
πΉ "Misclassification = Audit & Penalty"
π Pro Tip:
If your product is on the border between "Garment Accessory" and "Bag Accessory," provide detailed usage photos and material breakdowns. Consider applying for an Advance Ruling with CBP if the shipment value is high.
π£ Immediate Action:
π Consult a licensed customs broker + Provide material specs + Verify "122" applicability
π Clear customs smoothly, minimize costs, and maximize profit!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent saved is pure profit!
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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.