decorative cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | Official Doc |
| 6304192000 | 16.5% | CN | US | Official Doc |
| 6304191500 | 24.9% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
AI Analysis
π¨ Decorative Cover (General Household/Office Art)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part 1: Product Definition & Classification β What exactly is a "Decorative Cover"?
"Decorative Cover" is a generic trade term that can refer to several distinct items depending on the material and intended use. In international trade, misclassification often leads to significant duty discrepancies or customs holds. Based on the provided data, these covers fall into two primary categories: Paper-Based Art/Articles and Textile Furnishings.
To ensure accurate clearance, you must identify the primary material and the specific application of the cover.
β οΈ Key Distinction Points:
- If the item is made of coated paper or paperboard (e.g., gift boxes, decorative paper sheets, paper art): It falls under Chapter 48.
- If the item is a textile bedspread/cover made of man-made fibers (synthetic fabrics like polyester/nylon): It falls under Chapter 63.
- If the item is a plastic figurine or ornamental object: It falls under Chapter 39.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Alignment)
Below are the specific HS Codes derived from your provided data, categorized by material type.
| HS Code | Product Description | Material/Type | Key Identifier |
|---|---|---|---|
| 4823.90.67.00 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp... Of coated paper or paperboard | Paper/Paperboard | Coated paper articles; decorative paper items |
| 6304.19.20.00 | Other furnishing articles, excluding those of heading 9404: Bedspreads: Other: Of man-made fibers | Textile (Man-Made Fibers) | Synthetic fabric bedspreads/covers (no embroidery) |
| 6304.19.15.00 | Other furnishing articles, excluding those of heading 9404: Bedspreads: Other: Of man-made fibers: Containing any embroidery, lace, braid, edging, trimming, piping or applique work | Textile (Man-Made Fibers + Decoration) | Synthetic bedspreads/covers WITH decorative details (embroidery, lace, etc.) |
| 3926.40.00.90 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles Other | Plastic | Plastic decorative figures, statues, or ornamental covers |
π Critical Note:
- The term "Cover" is ambiguous. If it is a bed cover/bedspread, use 6304.19.xxxx.
- If it is a paper-based decorative item (e.g., decorative paper box, coated paper art), use 4823.90.67.00.
- If it is a plastic ornament (e.g., a plastic figurine used as decor), use 3926.40.00.90.
π° Part 3: 2026 Latest Tariff Rate Analysis (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN) (Note: Tax rates provided in data include "Additional Tariffs" typically associated with US-China trade terms)
β Effective Time: Current 2026 Tariff Schedule
π― 1. 4823.90.67.00 β Paper/Paperboard Decorative Covers
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301/Trade War) | 25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable (High duty items usually excluded from low-value exemptions) |
| Legal Basis | Base duty 0% + Additional duty 25% |
π Explanation:
- This HS Code is for coated paper articles. While the base duty is 0%, the 25% additional tariff significantly impacts cost.
- Common items: Coated paper gift boxes, decorative paper panels, paper-based art covers.
π― 2. 6304.19.20.00 β Textile Bedspreads/Covers (Plain)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% |
| De Minimis Exemption | β Potentially Applicable (Subject to current $800 de minimis rules, but verify anti-dumping duties if any) |
| Legal Basis | Base duty 0% + Additional duty 0% |
π Explanation:
- Plain man-made fiber bedspreads/covers enjoy a 0% total tariff in this dataset.
- Common items: Polyester duvet covers, synthetic bedspreads without embroidery.
π― 3. 6304.19.15.00 β Textile Bedspreads/Covers (Embroidered/Decorated)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% |
| De Minimis Exemption | β Potentially Applicable |
| Legal Basis | Base duty 0% + Additional duty 0% |
π Explanation:
- Even with embroidery, lace, braid, or applique work, these textile items maintain a 0% total tariff in the provided data.
- Crucial Distinction: You must correctly classify between6304.19.20.00(plain) and6304.19.15.00(decorated) based on product description, but both have 0% duty. Misclassification won't change the duty rate here, but it may trigger inspections.
π― 4. 3926.40.00.90 β Plastic Ornamental Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff | 0.0% |
| Total Tariff Rate | 5.3% |
| Tax Calculation | CIF Value Γ 5.3% |
| De Minimis Exemption | β Not Applicable (Base duty > 0% usually excludes from de minimis) |
| Legal Basis | Base duty 5.3% + Additional duty 0% |
π Explanation:
- This code covers plastic statuettes and ornamental articles.
- Unlike paper items, these do not carry the 25% additional tariff in this dataset, resulting in a lower total cost (5.3%) compared to coated paper (25%).
- Common items: Plastic figurines, resin/plastic decorative covers, ornamental statues.
π οΈ Part 4: Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Must Provide | Description |
|---|---|---|
| β Product Specifications | βοΈ | Clear description of material (e.g., "Coated Paper," "Polyester," "PVC Plastic") |
| β Product Photos | βοΈ | High-res photos showing texture, labels, and overall appearance |
| β Composition Declaration | βοΈ | Explicitly state fiber content (e.g., "100% Polyester") or material (e.g., "Coated Cardboard") |
| β Commercial Invoice | βοΈ | Accurate HS Code and Harmonized Description |
| β Packing List | βοΈ | Detailed list of items, weights, and dimensions |
| β Declaration of Embroidery/Decor | βοΈ | For textiles, confirm if "embroidery, lace, or braid" is present to justify 6304.19.15.00 vs 6304.19.20.00 |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material First, Decoration Second, Duty Will Serve!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Coated Paper Box/Art | "Decorative Cover of Coated Paperboard" β 4823.90.67.00 | "Plastic Cover" or "Textile Cover" |
| Plain Polyester Bed Cover | "Bedspread of Man-Made Fibers" β 6304.19.20.00 | "Paper Cover" or "Plastic Ornament" |
| Embroidered Polyester Bed Cover | "Embroidered Bedspread of Man-Made Fibers" β 6304.19.15.00 | "Plain Bedspread" |
| Plastic Figurine Cover | "Plastic Ornamental Statuette" β 3926.40.00.90 | "Paper Decor" or "Textile Cover" |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Material Cover | If the cover has a plastic frame and paper insert, classify based on the essential character (usually the plastic frame if it's structural). |
| Textile with Metallic Thread | If "metallic thread" is present, it may still fall under "man-made fibers" but check if it qualifies as "embroidery/decoration" for 6304.19.15.00. |
| High Value Plastic Decor | Even though the duty is only 5.3%, ensure it's not classified as a "toy" (Chapter 95) which may have different regulations. |
| Customs Inspection Trigger | Paper items (4823.90.67.00) with 25% duty are frequently inspected. Ensure the "Coated Paper" description is backed by physical samples. |
π Part 5: Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Key Certification/Notes |
|---|---|---|---|
| πΊπΈ USA | 4823.90.67.00 (Paper) |
25% | High duty; strict material verification |
| πΊπΈ USA | 6304.19.xxxx (Textile) |
0% | Verify no anti-dumping duties |
| πΊπΈ USA | 3926.40.00.90 (Plastic) |
5.3% | Lower duty; standard plastic rules |
| πͺπΊ EU | Similar Codes | Varies (0-6.5%) | CE marking may apply for plastics |
| π¨π³ China | Export Clearance | N/A (Export) | Check if export taxes apply |
π Conclusion:
- USA is the primary market reflected in the data, with significant duty differences.
- Textile covers are the most duty-efficient (0%) in the provided dataset.
- Paper covers carry the heaviest burden (25%) due to additional tariffs.
- Plastic ornaments offer a moderate duty rate (5.3%).
π Part 6: Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Calling a "Coated Paper Box" a "Plastic Container"
π Consequence: Misclassification leads to 0% vs 25% duty discrepancy β Back taxes + Penalties!
β Mistake 2: Ignoring Embroidery on Textiles
π Consequence: Failing to declare embroidery may lead to delays, though duty is 0% in this dataset. Correct description is vital for legal compliance.
β Mistake 3: Using "Decorative Cover" as the Only Description
π Consequence: Customs officers cannot determine the material β Inspection Delay (7-14 days).
β Mistake 4: Assuming All Plastics Are 0% Duty
π Consequence: Plastic ornaments (3926.40.00.90) have a 5.3% base duty. Do not assume 0%.
β Correct Practice:
"Decorative Bedspread, 100% Polyester, Embroidered with Lace Trim, Model XYZ"
"Decorative Paper Box, Coated Paperboard, 200gsm, for Gift Packaging"
π― Part 7: Conclusion β Professional Declaration Saves Money!
π― Remember the Duty Hierarchy:
πΉ Textiles (0%) < Plastics (5.3%) < Paper (25%)
πΉ HS Code is Destiny: Declare Material, Not Just Function!
π Pro Tip:
If you are importing Textile Covers into the US, ensure they meet FTC Labeling Requirements (fiber content, country of origin). For Plastic Decor, ensure compliance with CPSIA if intended for children.
π£ Immediate Action:
π Consult with a licensed customs broker to confirm the HS Code based on physical samples.
π Accurate classification = Lower duties + Faster clearance!
β¨ Professional clearance starts with precise classification!
πΌ Every percentage point matters!
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.