Tissue Box Cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | Official Doc |
| 6307908995 | 17.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4420908000 | 38.2% | CN | US | Official Doc |
| 4420904500 | 39.3% | CN | US | Official Doc |
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AI Analysis
π¨ Tissue Box Cover
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Are You Sure It's a "Tissue Box Cover"?
A Tissue Box Cover is a decorative or functional accessory designed to encase a standard facial tissue dispenser. While often considered "home dΓ©cor," its classification depends strictly on material and function:
- Wooden Covers: Intricately carved, inlaid, or furniture-style cases for holding tissues.
- Plastic Covers: Simple, mass-produced covers for household use.
- Textile/Cloth Covers: Fabric sleeves or slipcovers (often considered "made-up articles").
β οΈ Critical Distinction:
- If the item is Wooden (e.g., inlaid, carved, furniture-grade) β Chapter 44.
- If the item is Plastic (non-decorative, utilitarian) β Chapter 39.
- If the item is Textile-based (e.g., felt, fabric slipcover) β Chapter 63.
- Note: If it contains a built-in tissue dispenser mechanism, it may fall under different machinery or furniture codes, but standard "covers" do not.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material | Specific Criteria |
|---|---|---|---|
| 4420.90.80.00 | Wood marquetry, inlaid wood, caskets, jewelry boxes, statuettes, or furniture articles of wood (Other) | Wood | High-end, decorative, or inlaid wooden covers not specifically lined with textiles. |
| 4420.90.45.00 | Wood caskets/cases for jewelry/cutlery; tissue boxes; Not lined with textile fabrics | Wood | Wooden covers specifically for tissues or similar boxes, without textile lining. |
| 3926.90.99.89 | Other articles of plastics and other materials (Heads 3901β3914): Other: Other | Plastic | Simple plastic covers, decorative plastic cases, or non-textile plastic accessories. |
| 6307.90.98.91 | Other made-up articles (including dress patterns): Other: Other | Textile | Fabric covers, slipcovers, or textile-based tissue box accessories (e.g., felt, woven). |
| 6307.90.89.95 | Surgical towels, cotton towels, pillow shells, quilt shells (Other) | Cotton/Textile | Note: Only applicable if the "cover" is actually a cotton shell for a comforter/quilt, NOT a standard tissue box cover. |
π Key Insight:
- Wooden covers are taxed higher due to specific "marquetry" or "furniture" categories.
- Plastic covers have lower base tariffs but attract 7.5% additional duties.
- Textile covers generally fall under "made-up articles" with moderate tariffs.
π° III. 2026 Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Market: United States (US) (Inferred from "Base Tariff" + "Additional Tariff" structure typical of US Section 301/USMCA rules)
β Origin: China (CN) (Inferred from "Additional Tariff" logic in the data)
β Effective Date: Current 2026 Tariff Schedule
π― 1. Wooden Covers: 4420.90.80.00
(Decorative/Inlaid Wood, Not Textile-Lined)
| Item | Content |
|---|---|
| Base Tariff | 3.2% (MFN Rate) |
| Section 301 Additional Tariff | +25.0% (Specific to Chinese wooden articles) |
| Total Effective Rate | 28.2% |
| Tax Calculation | CIF Value Γ 28.2% |
| De Minimis Exemption | β No (High-value wood articles rarely qualify) |
| Legal Basis | US Section 301 Tariff List (Wooden Articles of Chapter 44) |
π Explanation:
- This classification applies to high-end, carved, or inlaid wooden tissue box covers.
- The 25% surcharge is a Section 301 penalty for Chinese wood products.
- Total Cost: Nearly 1/3 of the product value is tax.
π― 2. Wooden Covers: 4420.90.45.00
(Wooden Tissue Boxes/Cases, NOT Textile-Lined)
| Item | Content |
|---|---|
| Base Tariff | 4.3% (MFN Rate) |
| Section 301 Additional Tariff | +25.0% |
| Total Effective Rate | 29.3% |
| Tax Calculation | CIF Value Γ 29.3% |
| De Minimis Exemption | β No |
| Legal Basis | US Section 301 Tariff List (Specific to Wood Boxes) |
π Explanation:
- This is the standard classification for generic wooden tissue box covers without fabric lining.
- Slightly higher base rate than4420.90.80.00due to specific "box" categorization.
- Total Cost: 29.3% (Highest of the wooden categories).
π― 3. Plastic Covers: 3926.90.99.89
(Other Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (MFN Rate) |
| Section 301 Additional Tariff | +7.5% |
| Total Effective Rate | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Exemption | β οΈ Partial (May apply for small value shipments < $800, but commercial shipments taxed) |
| Legal Basis | US Section 301 Tariff List (Plastics) |
π Explanation:
- Most common classification for mass-produced plastic tissue covers.
- Lower total tax (12.8%) compared to wood (28%+), making it more cost-effective for volume shipping.
π― 4. Textile/Cloth Covers: 6307.90.98.91
(Other Made-Up Articles)
| Item | Content |
|---|---|
| Base Tariff | 7.0% (MFN Rate) |
| Section 301 Additional Tariff | +7.5% |
| Total Effective Rate | 14.5% |
| Tax Calculation | CIF Value Γ 14.5% |
| De Minimis Exemption | β οΈ Partial (Depends on fabric composition) |
| Legal Basis | US Section 301 Tariff List (Textiles) |
π Explanation:
- Applies to fabric slipcovers (e.g., felt, linen, or synthetic blends) designed to fit over a tissue box.
- Moderate tax rate (14.5%), often cheaper than wood but slightly more than plastic.
π οΈ IV. Customs Clearance Practical Tips (Avoiding Pitfalls)
β 1. Material Verification is Crucial
| Material | Risk | Action |
|---|---|---|
| Wood | High Tax (28-29%) | Verify if "inlaid" or "decorative" vs. "simple wooden box" to choose correct subheading. |
| Plastic | Moderate Tax (12.8%) | Ensure no metal/hardware parts exceed 10% weight (otherwise may change classification). |
| Textile | Moderate Tax (14.5%) | Check for "textile lining" β if yes, it shifts from 4420.90.45.00 to 6307.90.98.91. |
β οΈ Critical Rule:
- If a wooden box has any textile lining (fabric inside), it cannot be classified under4420.90.45.00. It must be reclassified as a textile article (6307.90.98.91), changing the tax rate significantly.
β 2. Declaration Strategy
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Simple Plastic Cover | "Plastic Tissue Box Cover, Model X" | "Wooden Tissue Box Cover" | Overpayment of 16.4% tax! |
| Wooden Cover (No Lining) | "Wooden Tissue Box, Not Lined with Textile" | "Wooden Tissue Box, Lined with Fabric" | Higher Tax (29.3% vs 14.5%) |
| Wooden Cover (Inlaid) | "Wood Marquetry/Craft, Not for Furniture" | "Furniture Article" | Misclassification β Audit Risk |
π₯ Golden Rule:
"Be specific about material and lining!"
- β Bad: "Tissue Box Cover" (Too vague).
- β Good: "Plastic Tissue Box Cover, No Textile Lining, HS 3926.90.99.89".
β 3. Special Handling for Wood
- Wood Packaging: Ensure the wooden cover itself is fumigated (ISPM 15) if shipped internationally, or risk rejection.
- Value Declaration: High-end inlaid wood covers are often scrutinized for valuation fraud. Ensure declared value matches market price.
π V. Global Market Comparison (2026)
| Region | Recommended HS Code | Effective Tariff | Notes |
|---|---|---|---|
| πΊπΈ USA | 4420.90.45.00 (Wood) |
29.3% | Highest tax due to Section 301 |
| πΊπΈ USA | 3926.90.99.89 (Plastic) |
12.8% | Best option for cost savings |
| πͺπΊ EU | 4420.90.45.00 |
~4-6% | No Section 301, but EU VAT applies |
| π¨π³ China | 4420.90.45.00 |
~5% | Low export tax, high import tax to US |
π Conclusion:
- US Importers: Plastic is the most tax-efficient choice.
- Luxury Market: Wood is acceptable despite high tax, but value must justify it.
- Textile: A good middle ground if design allows.
π VI. Common Mistakes & Solutions
β Mistake 1: Assuming all "tissue boxes" are the same HS Code.
π Fix: Always check material and lining. Wood + No Lining = 4420.90.45.00. Wood + Lining = 6307.90.98.91.
β Mistake 2: Overlooking the "Additional Tariff" (Section 301).
π Fix: Add 25% to wood taxes and 7.5% to plastic/textile taxes in cost calculations.
β Mistake 3: Declaring "Furniture" for a small tissue box.
π Fix: Use Chapter 44 (Wood Articles) or Chapter 39/63, not Chapter 94 (Furniture).
β Pro Tip:
"Plastic wins on cost, Wood wins on style, Textile wins on comfort β but only if declared correctly!"
π― VII. Final Recommendation
- For US Import: Choose Plastic (
3926.90.99.89) for lowest tax (12.8%) or Textile (6307.90.98.91) for mid-range (14.5%). - Avoid Wood unless the product is a luxury item where the 28-29% tax is absorbed by high margins.
- Always Declare Lining: If a wooden box has a fabric insert, it must be declared as a textile article (
6307.90.98.91), not wood. - Pre-Check: Submit product photos and material spec sheets to your customs broker for pre-clearance verification.
π£ Act Now!
π Audit your HS Codes today!
A 1% classification error on a $100k shipment = $10,000 in lost profits or fines.
Get the right HS Code, avoid the 25% penalty, and ship with confidence!
β¨ Professional Classification = Maximum Profit!
πΌ Your productβs destiny lies in the digits of its HS Code!
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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.