Vehicle Seat Covers and Protective Pads
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6307909887 | 24.5% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 9401991085 | 17.5% | CN | US | Official Doc |
| 9401991020 | 17.5% | CN | US | Official Doc |
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AI Analysis
π Vehicle Seat Covers & Protective Pads
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Compliance Strategy π I. Product Definition & Classification: Do You Really Know "Seat Covers"?
Vehicle Seat Covers and Protective Pads are essential automotive accessories designed to protect interior upholstery and enhance comfort. In international trade, their classification is highly sensitive to material composition and functional perception.
Two Main Classification Paths:
-
Textile/Soft Goods Approach (Chapter 63):
- If the product is primarily viewed as a textile article (fabric, synthetic fiber) used for protection or covering.
- Common HS Codes:
6307.90.98.87,6307.90.98.91. - Logic: Classified under "Other made-up textile articles."
-
Vehicle Part Approach (Chapter 94):
- If the product is viewed as a part/accessory for vehicle seats.
- Common HS Codes:
9401.99.10.85,9401.99.10.20. - Logic: Classified under "Parts of seats" (focusing on the seat assembly rather than the material).
-
Plastic/Synthetic Approach (Chapter 39):
- If the material is predominantly plastic, coated fabric, or synthetic polymer not primarily textile-based.
- Common HS Code:
3926.30.50.00. - Logic: Classified under "Other articles of plastics and articles of other materials."
β οΈ Key Distinction Point:
- If the material is clearly fabric/cloth β Aim for 6307 (Textile).
- If the focus is on fitting the seat as a component β Aim for 9401 (Part).
- If the material is plastic/rubber-heavy β Aim for 3926 (Plastic).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the specific HS Codes matched with their rationale and tax implications for shipments from China to the USA.
| HS Code | Product Description | Matching Logic / Summary | Total Tax Rate |
|---|---|---|---|
6307.90.98.87 |
Other made-up textile articles (Protector/Pad) | Textile Logic: The product is a "protector/pad." Inferred material is textile (synthetic fiber/fabric). No material conflict. Fits "Other made-up" logic. | 24.5% |
6307.90.98.91 |
Other made-up textile articles (Seat Cover) | Textile Logic: Finished good (seat cover/protector). Fits "Other made-up" logic. Material (textile/synthetic) aligns with the "Other" category. Fallback principle applied. | 24.5% |
3926.30.50.00 |
Other articles of plastics (Seat Accessories) | Plastic Logic: Usage is car accessory. Material inferred as plastic, synthetic fiber, or coated fabric (Ch. 39-40 range). Fits "Other articles of plastics/materials." | 22.8% |
9401.99.10.85 |
Parts of Seats (Non-textile/Non-leather) | Part Logic: Considered a car seat part. Since material is unspecified, inferred as non-leather, non-cut textile "other" parts. Fallback principle applied. | 17.5% |
9401.99.10.20 |
Parts of Seats (Textile/Leather Inferred) | Part Logic: Usage matches car seat part. Morphology is formed. Common sense suggests textile/leather material, which does not conflict with parts classification. | 17.5% |
π Key Insight:
- Textile Codes (6307) carry a 24.5% rate.
- Plastic Code (3926) carries a 22.8% rate.
- Part Codes (9401) carry the lowest rate at 17.5%.
- Strategic Note: Classifying as a "Seat Part" (9401) is currently the most cost-effective option in this dataset, assuming customs accepts the "Part" interpretation over "Textile Accessory."
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: USA (US)
β Country of Origin: China (CN)
β Effective Time: 2025/2026 (Current Tariff Structure)
The total tax rate is composed of three layers: Base Duty, Section 301 Surtax, and Section 122 Tariff.
π― 1. 6307.90.98.87 & 6307.90.98.91 (Textile Category)
| Item | Content |
|---|---|
| Base Duty | 7.0% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value Γ 24.5% |
| De Minimis Exemption | β NOT APPLICABLE (These goods exceed typical de minimis thresholds or are explicitly excluded by surtax rules for China origin) |
| Legal Basis Path | Base: 7% + Section 301: 7.5% + Section 122: 10% |
π Explanation:
- 7.0% Base: Standard MFN or General rate for textile articles.
- 7.5% Section 301: Additional duty on Chinese goods (specific schedule).
- 10% Section 122: A specific surcharge often applied to certain consumer goods or textiles from China.
- Total: 24.5%. This is a high-cost classification compared to vehicle parts.
π― 2. 3926.30.50.00 (Plastic/Other Materials Category)
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β NOT APPLICABLE |
| Legal Basis Path | Base: 5.3% + Section 301: 7.5% + Section 122: 10% |
π Explanation:
- Slightly lower base duty (5.3%) makes this 1.7% cheaper than the textile option.
- Relies on proving the material is predominantly plastic/coated synthetic rather than standard textile.
π― 3. 9401.99.10.85 & 9401.99.10.20 (Vehicle Parts Category)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β NOT APPLICABLE |
| Legal Basis Path | Base: 0% + Section 301: 7.5% + Section 122: 10% |
π Explanation:
- 0% Base Duty: This is the biggest advantage. Parts of seats are often duty-free at the base level.
- Surtaxes Still Apply: You still pay the 7.5% (301) + 10% (122).
- Total: 17.5%. This is the most economical classification in the provided data.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail material composition (e.g., "100% Polyester" vs. "Polyurethane Coated Fabric"). Crucial for distinguishing between Ch. 63 and Ch. 39/94. |
| β Product Photos | βοΈ | Clear images of the cover on a seat, showing stitching, zippers, and fit. Helps prove it is a "form-fitted accessory" (Part) vs. a "loose textile" (Article). |
| β Commercial Invoice | βοΈ | Description should be precise: "Seat Cover for Automotive Use" rather than just "Pad." |
| β HS Code Pre-Ruling (Optional but Recommended) | βοΈ | Given the conflict between Textile (63) and Part (94), a pre-ruling from CBP can save thousands in disputes. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Material Defines Chapter, Function Defines Subheading. Don't just say 'Cover,' say 'Part.'"
| Scenario | Recommended Declaration | Risk if Done Wrong |
|---|---|---|
| Generic Fabric Cover | 6307.90.98.87 (Textile) |
High Tax (24.5%). Hard to argue otherwise if material is plain cloth. |
| Plastic/Coated Cover | 3926.30.50.00 (Plastic) |
Medium Tax (22.8%). Must prove plastic content > textile weight. |
| Form-Fitted, Branded as Accessory | 9401.99.10.85 (Part) |
Low Tax (17.5%). Best if you can argue it's an integral part of the seat's utility. |
π Critical Tip:
- To qualify for9401(Parts), emphasize that the product is specifically shaped for a particular seat model, has attachment mechanisms (hooks, elastic, zippers), and is sold as a seat accessory in auto parts stores, not fabric stores. - If you declare as9401, ensure the invoice says "Seat Cover (Auto Part)" not "Textile Pad."
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If the cover has leather, fabric, and plastic, customs will look at the essential character. Usually, the outer layer determines the classification. |
| Set Goods | If sold with cleaning kits or hooks, declare the seat cover as the primary good. Do not split duties unless necessary. |
| OEM vs. Aftermarket | OEM (Original Equipment Manufacturer) parts are more likely to be accepted as 9401. Aftermarket generic covers may be pushed to 6307. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Duty (China Origin) | Key Requirement | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9401.99.10 |
17.5% (Base 0 + Surtaxes) | CBP Ruling Helpful | Section 122 (10%) makes this higher than pre-2025. Still cheaper than textile. |
| π¨π³ China | 6307.90 |
~10-15% | CCC/RoHS (if applicable) | Domestic tax differs. |
| πͺπΊ EU | 6307.90 |
6.5% (Standard) | CE Marking (if relevant) | No Section 301/122 equivalents. Textile class is standard. |
| π¬π§ UK | 6307.90 |
6.5% | Post-Brexit Rules | Similar to EU. |
π Conclusion for USA Market:
- The 10% Section 122 tariff is a game-changer. It raises all categories.
- However, because9401has 0% Base Duty, it remains the cheapest option at 17.5% compared to 22.8% and 24.5%.
- Do NOT ignore Section 122. Ensure your broker applies it correctly to avoid underpayment penalties.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring Seat Covers as "Home Textiles" (6307) to avoid "Auto Part" scrutiny.
π Result: Correct classification, but 24.5% Tax. You overpaid by 7% vs. the Part classification.
β Error 2: Declaring as 9401 (Part) but the product is a simple, unshaped cloth pad.
π Result: Customs audits the product, finds no "part" characteristics, reclassifies to 6307, and issues a Bill for Additional Duty (24.5%) plus interest.
β Error 3: Ignoring the Section 122 (10%) tariff.
π Result: Customs adds it retroactively. 10% on the total CIF value is huge. Always confirm if Section 122 applies to your specific HS Code.
β Error 4: Vague Description: "Car Pad."
π Result: Delay in clearance. CBP will request samples to determine material. Delay = Demurrage Costs.
β Correct Practice:
"Automotive Seat Cover, Model XYZ, Specific Fit for 2024 Honda Civic, Made of Synthetic Leather/Textile Blend, Includes Mounting Straps, Imported from China."
π― VII. Conclusion: Professional Classification, Cost Optimization!
π― Remember the Mantra:
πΉ "Base Duty is King, Surtax is Queen. 9401 saves the 7%, but 122 bites all."
πΉ "Part or Textile? It depends on your material proof. Choose9401for 17.5%,6307for 24.5%."
π Pro Tip:
- If your product is 100% Textile, 6307 is safer to avoid audits, but costly.
- If your product has plastic elements or is highly structured, argue for 9401 or 3926.
- Always check the latest Section 122 announcements, as these surtaxes can change with trade policy.
π£ Immediate Action:
π Contact your customs broker with Material SDS and Product Photos.
π Request a Pre-Ruling for9401.99.10to lock in the 17.5% rate.
π Clearance Speed, Lower Cost, Higher Profit!
β¨ Professional Clearance Starts with Precise 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.