Stool
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6304910170 | 23.3% | CN | US | Official Doc |
| 6304996040 | 20.7% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 9401991020 | 17.5% | CN | US | Official Doc |
| 9401999021 | 35.0% | CN | US | Official Doc |
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AI Analysis
πͺ Stool Covers / Seat Slipcovers (Commonly Known as "Stool")
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Stool Covers"?
In international trade, the term "Stool" often refers to Stool Covers (Slipcovers) rather than the stool itself. These are textile or plastic coverings designed to protect, decorate, or enhance the comfort of seating furniture. Depending on the material and construction method (knitted vs. non-knitted), they fall into vastly different HS Code categories with significantly different tax implications.
β οΈ Key Distinction Point:
- If Knitted/Crocheted βε½ε ₯ 6304.91.01.70
- If Non-Knitted/Non-Crocheted (Woven/Non-Woven) β ε½ε ₯ 6304.99.60.40
- If Plastic/PVC Based β ε½ε ₯ 3926.30.50.00
- If Seating Accessory (Leather/Fabric Assembly) β ε½ε ₯ 9401.99.10.20
- If Seating Part/Accessory (Cut/Pre-formed) β ε½ε ₯ 9401.99.90.21
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material Basis | Tax Category Summary |
|---|---|---|---|
6304.91.01.70 |
Stool covers belonging to household furnishing articles, knitted or crocheted | Knitted/Crocheted Textiles | High Tariff (23.3%) |
6304.99.60.40 |
Stool covers as household textiles, non-knitted/non-crocheted textile materials | Woven/Non-Woven Textiles | Medium Tariff (20.7%) |
3926.30.50.00 |
Stool covers as furniture coverings/connectors, other plastic products | Plastic/PVC/Material | High Tariff (22.8%) |
9401.99.10.20 |
Stool covers as seat coverings/kits, textile or leather materials | Textile/Leather Assembly | Lower Base Tariff (17.5%) |
9401.99.90.21 |
Stool covers as parts/accessories of seats, textile materials, cut/pre-formed | Cut/Pre-formed Textile Parts | Highest Tariff (35.0%) |
π Critical Reminder:
- Material Definition is Key: Customs will inspect the fabric composition tag or request a material test report.
- "Knitted" vs. "Non-Knitted": This is the most common cause of misclassification. Knitted implies loops (stretchy); Non-knitted implies weaving (stable).
- "Part" vs. "Accessory": Pre-cut seat covers might be classified as "Parts" (9401.99.90.21) which carries a higher duty, whereas assembled covers might be "Accessories" (9401.99.10.20).
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025-11-10 onwards (Including subsequent imports)
π― 1. 6304.91.01.70 ββ Stool Covers, Knitted or Crocheted
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Rate | 23.3% |
| Tax Calculation | CIF Value Γ 23.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base Tariff: 5.8% β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- Base Tariff (5.8%): Applied to knitted household furnishing articles.
- Section 301 (7.5%): Standard additional duty for Chinese goods under USITC rules.
- Section 122 (10%): Additional safeguard measure.
- Total 23.3%: A significant cost factor. Ensure documentation clearly states "Knitted."
π― 2. 6304.99.60.40 ββ Stool Covers, Non-Knitted/Non-Crocheted
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Rate | 20.7% |
| Tax Calculation | CIF Value Γ 20.7% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base Tariff: 3.2% β Section 301: 7.5% β Section 122: 10% |
π Note:
- Savings Opportunity: This code has a 2.6% lower total rate compared to the knitted version due to a lower base tariff (3.2% vs 5.8%).
- Ensure your product is genuinely non-knitted (e.g., woven cotton, polyester blend) to claim this lower rate.
π― 3. 3926.30.50.00 ββ Stool Covers, Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base Tariff: 5.3% β Section 301: 7.5% β Section 122: 10% |
π Note:
- Applicable if the cover is made primarily of PVC, Vinyl, or other plastics.
- Plastic covers are less common for comfort but common for waterproofing. Misclassifying fabric as plastic will lead to penalties.
π― 4. 9401.99.10.20 ββ Stool Covers, Seat Coverings/Kits
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base Tariff: 0.0% β Section 301: 7.5% β Section 122: 10% |
π Note:
- Lowest Total Rate (17.5%).
- This code treats the cover as an accessory/part of the seat (Textile/Leather).
- Best Option if your product can be classified as a "Seat Covering Kit" made of textile or leather, rather than a standalone textile article.
π― 5. 9401.99.90.21 ββ Stool Covers, Seat Parts/Accessories
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base Tariff: 0.0% β Section 301: 25.0% β Section 122: 10% |
π Warning:
- Highest Total Rate (35.0%).
- This applies to pre-cut, pre-formed seat parts (e.g., individual seat cushions or covers that are clearly "parts" rather than accessories).
- Avoid this classification unless necessary. The 25% Section 301 duty is punitive.
π οΈ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Guide)
β 1. Required Documentation Checklist (All or Nothing)
| Document | Mandatory? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify material (Knitted/Non-knitted/Plastic), dimensions, and intended use. |
| β Material Test Report | βοΈ | Critical for distinguishing between 6304 (Textile) and 3926 (Plastic). |
| β Product Photos (Clear Label) | βοΈ | Show texture (knit loop vs. weave) and any brand/model tags. |
| β Commercial Invoice | βοΈ | Describe as "Stool Slipcover, Knitted Cotton, for Home Use" (not just "Stool"). |
| β Packing List | βοΈ | Ensure quantity matches invoice. |
| β Origin Certificate (CO) | βοΈ | Required for Section 122 determination if origin is China. |
β 2. Declaration Tips (Key Mantras)
π₯ "Material First, Knit vs. Woven, Accessory not Part, Tax Halved!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Knitted Fabric Cover | 6304.91.01.70 |
Misdeclare as Non-knitted β Risk of audit/fine |
| Woven Fabric Cover | 6304.99.60.40 |
Misdeclare as Knitted β Higher tax (23.3% vs 20.7%) |
| PVC/Vinyl Cover | 3926.30.50.00 |
Misdeclare as Textile β Severe penalty for fraud |
| Seat Cover Kit (Textile) | 9401.99.10.20 |
Misdeclare as "Part" β 35% tax instead of 17.5% |
| Pre-cut Seat Cushion | 9401.99.90.21 |
Avoid if possible due to 35% rate |
β 3. Special Circumstance Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Covers | Provide design blueprints and material specs. Clarify if it's a "kit" (9401) or standalone textile (6304). |
| Mixed Material Covers | If >50% textile, likely 6304/9401. If plastic dominates, 3926. Be precise. |
| Cover with Elastic Bands | Elastic is usually minor. Focus on main fabric. |
| Imported with Stools | If sold together, declare as "Set". However, if value of cover is significant, separate declaration is safer to avoid complex valuation issues. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Note |
|---|---|---|---|---|
| πΊπΈ US | 9401.99.10.20 |
17.5% | None | Lowest total rate among options |
| πΊπΈ US | 6304.99.60.40 |
20.7% | None | Good if non-knitted |
| π¨π³ China | 6304.99.00.00 |
~5-10% | None | Lower than US rates |
| πͺπΊ EU | 6304.91/99 |
~5-10% | CE/REACH | No Section 301/122 |
| π―π΅ Japan | 6304.99 |
~5-10% | PSE | No additional punitive tariffs |
π Conclusion:
- USA is the most complex market due to Section 301 and Section 122 tariffs.
- Strategy: Aim for9401.99.10.20(17.5%) or6304.99.60.40(20.7%) to minimize costs.
- Avoid9401.99.90.21(35%) if possible.
π VI. Common Errors & Pitfalls (Blood-Teach Lessons)
β Error 1: Declaring "Knitted" covers as "Non-knitted" to save 2.6%
π Consequence: Customs inspection reveals knit structure β Back taxes + Penalties.
β Error 2: Declaring "Plastic" covers as "Textile" to avoid higher base rates
π Consequence: Material test fails β Severe fraud penalty + Goods detained.
β Error 3: Calling "Pre-cut Seat Parts" as "Seat Accessories"
π Consequence: Tax jumps from 17.5% to 35% β 17.5% extra cost per shipment.
β Error 4: Using vague description "Stool Cover"
π Consequence: Customs assigns default higher tariff or requests additional docs β Delays.
β Correct Approach:
"Stool Slipcover, 100% Cotton Knitted Fabric, Elastic Edges, Household Use, Model XYZ, HS Code 6304.91.01.70"
π― VII. Conclusion: Professional Declaration, Save Time, Money, and Stress!
π― Remember the Mantra:
πΉ "Knitted? 6304.91 (23.3%) | Woven? 6304.99 (20.7%) | Plastic? 3926 (22.8%) | Seat Accessory? 9401.10 (17.5%) | Seat Part? 9401.99 (35.0%)"
πΉ "HS Code decides destiny, tax rate varies 17.5-35%, declare accurately, save thousands!"
π Pro Tip:
If your covers are made of textile/leather and are pre-assembled, try to qualify for 9401.99.10.20 (17.5%) as it has the lowest total duty. Provide photos showing the product as a "Kit" or "Accessory" rather than a raw part.
π£ Immediate Action:
π Contact a professional customs broker + Provide Material Test Report + Request HS Code Advance Ruling
π Let your Stool Covers clear smoothly, export efficiently, and maximize profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny of Cost Deserves Precise Calculation!
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.