Table and Chair Covers

🛋️ Table & Chair Covers (Garden & Outdoor Furniture Covers)

🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition & Classification: Do You Really Know "Furniture Covers"?

Table and chair covers are essential accessories for protecting outdoor and indoor furniture from weather, dust, and wear. In international trade, they are primarily classified based on their material composition and functional nature as "finished textile articles" or "furniture parts."

Textile Covers (Fabric/Plastic): Made from synthetic fibers (polyester, nylon) or natural fibers (cotton), often coated or laminated for water resistance. These typically fall under Chapter 63 (Other Made-Up Textile Articles).
Furniture Parts/Covers: Specifically for seating (like rocking chairs), these might be classified under Chapter 94 (Furniture), though less common for simple covers unless they are specialized upholstery.

⚠️ Key Distinction:
- If the product is a made-up textile article (e.g., woven fabric cover, tarp-like cover) → Classify under HS 6307.90 or 6304.92/91.
- If it is a specific accessory for seating (e.g., a fitted cover for a rocking chair) → Classify under HS 9401.99 or specific textile sub-headings depending on material.
- Critical Note: Misclassifying a textile cover as a "furniture part" (HS 9401) when it is clearly a "made-up textile" (HS 6307) can lead to significant tax discrepancies and customs delays.

📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, here are the specific HS codes for Table and Chair Covers, along with their tax implications.

🔍 Key Takeaway:
- Garden Covers (HS 6307) generally attract a higher base rate (7.0%) compared to some furniture-specific textile covers.
- Rocking Chair Covers offer a lower total tax rate (17.5%) if classified under 9401.99.10.20 due to a 0% base rate, provided they are deemed "furniture accessories."
- Textile-based Rocking Chair Covers (HS 6304) have higher base rates (5.8% - 6.3%) due to material-specific tariffs.

💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 (and subsequent imports)

🎯 1. 6307.90.98.84 & 6307.90.98.91 —— Garden Table & Chair Covers (Textile/Synthetic)

📌 Explanation:
- These goods are classified as "Other Made-Up Articles" (HS 6307).
- The 24.5% total rate is a combination of standard MFN duty (7.0%) and additional punitive tariffs (Section 301 + Section 122).
- No de minimis exemption applies, meaning even small shipments are subject to full duty assessment.

🎯 2. 9401.99.10.20 —— Rocking Chair Covers (Furniture Accessories)

📌 Note:
- This is the most cost-effective option if the product can be legitimately classified as a "part/accessory of a seat" (HS 9401).
- Crucial: The product must be clearly identified as a cover for a rocking chair or specific seating, not a general garden cover, to qualify for the 0% base rate.

🎯 3. 6304.92.00.00 & 6304.91.01.70 —— Rocking Chair Covers (Textile - Cotton/Knit)

📌 Note:
- These rates apply if the cover is deemed a "made-up textile article" (HS 6304) rather than a furniture part.
- The base rate varies slightly by material (cotton vs. knitted), but the additional tariffs remain constant.

🛠️ 4. Practical Customs Clearance Advice (Avoiding Pitfalls)

✅ 1. Preparation Checklist (Mandatory Documents)

✅ 2. Declaration Tips (Critical Mnemonics)

🔥 "Material Matters: Textile vs. Part, Name Must Be Sharp!"

✅ 3. Special Handling for "Rocking Chair" vs. "Garden"

🌍 5. Global Market Comparison (2026 Latest)

📌 Conclusion:
- The US market is the most expensive due to the combination of base duties and additional tariffs (Section 301 + Section 122).
- Classification strategy is key: Choosing the correct HS code (especially 9401.99.10.20 for rocking chair covers) can reduce duties by 7%.

📌 6. Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Declaring a garden cover as a furniture accessory to get the 0% base rate.
👉 Consequence: Customs may reject the declaration, impose penalties, or reclassify to 6307 with higher duties.

❌ Mistake 2: Using generic terms like "Furniture Cover" on the invoice.
👉 Consequence: Customs cannot determine the correct HS code, leading to delays, exams, and potential reclassification to the highest applicable duty.

❌ Mistake 3: Ignoring material composition.
👉 Consequence: If cotton is stated but polyester is found, duties may be reassessed, and fines imposed for misdeclaration.

❌ Mistake 4: Assuming De Minimis applies to small shipments.
👉 Consequence: None of these HS codes are eligible for De Minimis exemption. All shipments, regardless of value, are subject to duty.

✅ Correct Practice:

• For Garden Covers: "Outdoor Garden Table/Chair Cover, 100% Polyester, Waterproof, HS 6307.90.98.84"
• For Rocking Chair Covers: "Indoor Rocking Chair Seat Cover, Fitted, Cotton Blend, HS 9401.99.10.20"

🎯 7. Conclusion: Precision in Classification Saves Money!

🎯 Remember the Rules:

🔹 "Garden = 6307 (24.5%)"
🔹 "Rocking Chair Accessory = 9401 (17.5%)"
🔹 "Textile Chair Cover = 6304 (23.3-23.8%)"
🔹 "No De Minimis! Pay Duty on Every Box!"

📌 Pro Tip:
If you are exporting Rocking Chair Covers, ensure your product design clearly indicates it is for seating and not general outdoor protection. This allows you to leverage the 17.5% tariff rate instead of the 24.5% rate. Consider getting an Advance Ruling from US Customs if you are unsure about the classification.

📣 Immediate Action:

📞 Consult a licensed customs broker + Provide product photos + Confirm material composition
🚀 Save up to 7% in duties by choosing the right HS Code!

✨ Smart Classification, Smarter Profits!
💼 Your bottom line depends on the first line of your invoice!