Woven Rattan Cushion
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4601930500 | 37.7% | CN | US | Official Doc |
| 9403830001 | 35.0% | CN | US | Official Doc |
| 4601224000 | 38.3% | CN | US | Official Doc |
| 9403830015 | 35.0% | CN | US | Official Doc |
| 4602198000 | 37.3% | CN | US | Official Doc |
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AI Analysis
π§Ί Woven Rattan Cushion Semi-Finished Products
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What Exactly is a "Rattan Cushion"?
A "Woven Rattan Cushion" (specifically in semi-finished form) sits at the intersection of two major tariff chapters: Chapter 46 (Articles of Vegetables Plaiting Materials) and Chapter 94 (Furniture). The classification depends heavily on whether the item is viewed primarily as a woven material or a furniture component/accessory.
β οΈ Key Distinction Point:
- If the product is viewed as a woven mat/pad made from rattan strips, it falls under Chapter 46.
- If the product is viewed as a component or accessory for furniture (even if semi-finished), it falls under Chapter 94.
- Shape and Context Matter: A loose pad might be Chapter 46; a cushion designed specifically to fit a rattan chair frame might be Chapter 94.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Classification Logic | Total Tax Rate |
|---|---|---|---|
| 4601.93.05.00 | Semi-finished rattan cushions; material: rattan; form: semi-finished; fits woven material classification characteristics. | Viewed as Woven Material (Plaiting products). | 37.7% |
| 9403.83.00.01 | Semi-finished rattan cushions; material: rattan; form: semi-finished; falls under "Other furniture of other materials." | Viewed as Furniture Component (Furniture category). | 35.0% |
| 4601.22.40.00 | Semi-finished rattan cushions; material: rattan; form: woven or partly woven semi-finished goods; fits woven fabric characteristics. | Viewed as Woven Fabric/Mat (Similar to mats/floor coverings). | 38.3% |
| 9403.83.00.15 | Semi-finished rattan cushions; material: rattan; form: furniture-related accessories/semi-finished; determined based on the "other category" catch-all principle. | Viewed as Other Furniture Accessory (Catch-all for furniture parts). | 35.0% |
| 4602.19.80.00 | Rattan weaving pad raw material; material: vegetable material; form: primary/semi-finished; fits Chapter 46 classification. | Viewed as Woven Article (Other woven articles of vegetable materials). | 37.3% |
π Key Insight:
- The lowest tax rate (35.0%) is achieved by classifying under Chapter 94 (Furniture) (9403.83.00.01or9403.83.00.15).
- The highest tax rate (38.3%) applies if classified under Chapter 46 as a woven item (4601.22.40.00).
- The difference of ~3% can be significant for large volume shipments.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (for subsequent imports)
π― 1. Chapter 46 Classifications (Woven Materials)
A. 4601.93.05.00 β Woven Rattan Semi-Finished Products
| Item | Content |
|---|---|
| Base Duty Rate | 2.7% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 37.7% |
| Tax Calculation | CIF Value Γ 37.7% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff: 2.7% β Section 301: +25% β IEEPA/122: +10% |
B. 4601.22.40.00 β Woven Rattan Pads (Woven Material Type)
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β Not Eligible |
C. 4602.19.80.00 β Other Woven Articles (Raw Material Type)
| Item | Content |
|---|---|
| Base Duty Rate | 2.3% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 37.3% |
| Tax Calculation | CIF Value Γ 37.3% |
π Explanation for Chapter 46:
- All Chapter 46 items attract a Base Duty between 2.3%β3.3%.
- They are subject to the same 35% combined surcharge (25% from Section 301 + 10% from IEEPA/China-specific measures).
- Resulting in total rates ranging from 37.3% to 38.3%.
π― 2. Chapter 94 Classifications (Furniture)
A. 9403.83.00.01 β Other Furniture of Other Materials
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base Tariff: 0% β Section 301: +25% β IEEPA/122: +10% |
B. 9403.83.00.15 β Other Furniture Accessories (Catch-all)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
π Explanation for Chapter 94:
- The base duty is 0% for these specific sub-headings under "Other furniture."
- They are still subject to the 35% combined surcharge.
- This results in a lower total rate of 35.0%, making it the most tax-efficient classification among the options provided.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| β Product Specifications | βοΈ | Must clearly state "Semi-finished," "Rattan Material," and "Intended Use" (e.g., for furniture assembly). |
| β Technical Drawings/Photos | βοΈ | Show the item is a cushion/pad, not a finished upholstered seat. |
| β Bill of Lading/Invoice | βοΈ | Description should align with HS Code: e.g., "Rattan Woven Cushion Pad (Semi-finished)" vs. "Furniture Part." |
| β Origin Certificate | βοΈ | Confirm CN origin to anticipate surcharges. |
| β Material Composition Proof | βοΈ | Confirm >50% vegetable material (Rattan) to support Chapter 46/94 classification over synthetic. |
β 2. Declaration Strategy (Key Tips)
π₯ "Define Purpose, Choose Chapter: Furniture = 35%, Woven = 37-38%!"
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| Item is a loose pad/cushion | 4601.93.05.00 or 4601.22.40.00 |
Clearly a woven good. Higher tax (37-38%). |
| Item is a replacement cushion for a chair | 9403.83.00.01 or 9403.83.00.15 |
Considered a furniture part/accessory. Lower tax (35%). |
| Item is raw rattan weaving material | 4602.19.80.00 |
Not yet shaped into a cushion. Higher tax (37.3%). |
| Intended for immediate upholstery | 9403.83.00.01 |
Supports "Furniture" classification. |
π Critical Warning:
- Do not describe the item simply as "Cushion" or "Mat." Use precise terms like "Rattan Semi-finished Furniture Cushion" if aiming for Chapter 94.
- If classified under Chapter 94, ensure the item is clearly linked to furniture (e.g., same shipment as furniture frames, or explicitly stated as a replacement part).
β 3. Special Case Handling
| Situation | Advice |
|---|---|
| OEM Orders for Furniture Brands | Provide POs showing the item is a part of a larger furniture set. This strengthens the Chapter 94 argument. |
| Mixed Shipments (Furniture + Cushions) | Declare separately. If cushions are shipped separately, argue "Furniture Accessory" status. |
| Customs Audit Risk | If challenged on Chapter 94, provide evidence that the item is not a standalone woven good but a component. |
| Rattan vs. Synthetic | Ensure material is natural rattan. Synthetic rattan (PE rattan) may fall under different HS codes (e.g., 3926) with different tax rates. |
π V. Global Market Comparison (2026 Snapshot)
| Region | Recommended HS Code (Lowest Tax) | Total Tax Rate (China Origin) | Key Requirement |
|---|---|---|---|
| πΊπΈ USA | 9403.83.00.01 / 9403.83.00.15 |
35.0% | Must prove "Furniture Accessory" status. |
| πΊπΈ USA (Alternative) | 4601.93.05.00 |
37.7% | Easier to classify as "Woven Good." |
| π¨π³ China | 4601.93.00.00 / 9403.83.00.00 |
~3-13% (Base) + VAT | No US surcharges. |
| πͺπΊ EU | 4601.93 / 9403.83 |
~0-5% | No Section 301/IEEPA surcharges. |
| π¬π§ UK | 4601.93 / 9403.83 |
~0-5% | Post-Brexit tariffs apply. |
π Conclusion:
- USA: Classification is critical. Chapter 94 (9403.83) saves ~2.7-3.3% in base duty compared to Chapter 46.
- Other Markets: Surcharges do not apply, so base duty differences are smaller.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Declaring "Rattan Cushion" under 4601 when it is clearly a furniture part.
π Consequence: You pay 37.7% instead of 35.0%. (Small difference, but wrong if you want to minimize cost).
β Mistake 2: Declaring "Furniture Part" under 9403 when it is a loose woven mat with no furniture context.
π Consequence: Customs may reclassify to 4601 and charge 37.7%, plus potential penalties for misdeclaration.
β Mistake 3: Ignoring the 10% IEEPA Surcharge.
π Consequence: All items from China are subject to this additional 10% on top of the 25% Section 301 tariff. It is not optional.
β Mistake 4: Using "De Minimis" for shipments under $800.
π Consequence: β DENIED. These HS codes are explicitly listed as deny_de_minimis. You cannot use Section 321 exemption for these goods.
β Correct Approach:
"Semi-finished Rattan Cushion Pad (Furniture Accessory), Natural Rattan, Model XYZ, for Indoor Furniture Use"
π― VII. Conclusion: Professional Declaration, Save Costs!
π― Remember the Rule:
πΉ "Furniture Part = 35% | Woven Good = 37-38%"
πΉ "IEEPA 10% is Mandatory | De Minimis is OFF Limits"
πΉ "Document the 'Furniture Link' to Win the 35% Rate!"
π Pro Tip:
If your rattan cushions are made in Vietnam or Malaysia, you may avoid the Section 301 (25%) and IEEPA (10%) surcharges, potentially reducing the total tax to the base duty rate only (0-3%).
Consider supply chain diversification if volumes are high.
π£ Immediate Action:
π Consult with a customs broker to confirm the "Furniture Accessory" status.
π¦ Ensure invoices and packing lists reflect "Semi-finished Furniture Component."
π Save 3% on every shipment by choosing the right HS Code!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every percentage point counts in global trade!
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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.