furniture moving roller
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926301000 | 24.0% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 8302200000 | 90.7% | CN | US | Official Doc |
| 8302426000 | 20.9% | CN | US | Official Doc |
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AI Analysis
π οΈ Furniture Moving Roller (Castor Wheels for Furniture)
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Strategic Logistics Strategy
π I. Product Definition & Classification: Do You Really Understand "Furniture Moving Rollers"?
Furniture moving rollers (also known as castor wheels) are essential components for facilitating the movement of furniture, office chairs, hospital beds, and industrial equipment. In international trade, they are classified based on material composition and intended function.
In the provided dataset, four distinct HS Codes are identified, reflecting differences in material (plastic vs. metal/composite) and specific design/application.
β οΈ Key Classification Distinction:
- Plastic Rollers: Classified under 3926 (Other articles of plastics).
- Metal/Composite Rollers: Classified under 8302 (Base metal fittings).
- Function: Must be explicitly for "furniture moving" or "furniture accessories."
π¦ II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Material Type | Classification Category |
|---|---|---|---|
3926.30.10.00 |
Plastic Rollers for furniture moving | Plastic | Furniture Accessories (Plastic) |
3926.30.50.00 |
Plastic/Composite Rollers as furniture parts | Plastic/Composite | Other Plastic Articles |
8302.20.00.00 |
Metal/Composite Rollers for furniture moving | Metal (Steel, Al, Cu) | Base Metal Furniture Accessories |
8302.42.60.00 |
Metal Castor Feet/Wheels for furniture | Metal | Furniture Metal Accessories |
π Critical Note:
- Plastic items fall under Chapter 39. The distinction between3926.30.10.00and3926.30.50.00often lies in specific "furniture accessory" definitions versus general "other plastic articles."
- Metal items fall under Chapter 83.8302.20.00.00is a broader "furniture attachment," while8302.42.60.00specifically targets "seating castors" (foot/wheel assemblies).
π° III. 2026 Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Based on current 2026 trade policy data
β οΈ Warning: Metal products, especially steel and aluminum, face significantly higher surtaxes.
π― 1. 3926.30.10.00 β Plastic Rollers (Furniture Accessories)
Total Tariff: 24.0%**
| Item | Content |
|---|---|
| Base Tariff | 6.5% (Standard MFN Rate) |
| Section 301 Surtax | +7.5% (Targeted China surcharge) |
| Section 232 (Steel/Alum?) | 10% (Referred to as "122 Clause" in data, likely Section 232 or specific 122ζ‘ζ¬Ύ) |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value Γ 24.0% |
| De Minimis Exemption | β No (Not eligible for de minimis) |
π Explanation:
- This category is relatively low-risk compared to metal goods.
- The "122 Clause" (10%) likely refers to a specific retaliatory or trade defense measure against Chinese plastics or general Section 301 lists.
π― 2. 3926.30.50.00 β Plastic/Composite Rollers (Other Plastic Articles)
Total Tariff: 22.8%**
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | +7.5% |
| Section 232 ("122 Clause") | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β No |
π Explanation:
- Slightly lower base tariff than3926.30.10.00, but the 10% surtax remains constant.
- This category covers composite materials not strictly defined as "furniture accessories" under the first code.
π― 3. 8302.20.00.00 β Metal/Composite Rollers (Base Metal Accessories)
Total Tariff: 90.7% (Critical Alert!)
| Item | Content |
|---|---|
| Base Tariff | 5.7% |
| Section 301 Surtax | +25.0% (Heavy China surcharge) |
| Section 232 ("122 Clause") | 10% |
| Special Surtax (Steel/Al/Cu) | +50% (If material is Steel, Aluminum, or Copper) |
| Total Tax Rate | 90.7% (Assuming 50% surtax applies) |
| Tax Calculation | CIF Value Γ 90.7% |
| De Minimis Exemption | β No |
π Critical Warning:
- Material Trigger: If the roller is made of Steel, Aluminum, or Copper, an additional 50% tariff is applied on top of the base + 301 + 122 taxes.
- Calculation Logic: 5.7% (Base) + 25.0% (301) + 10% (122) + 50% (Material) = 90.7%.
- Impact: This makes metal furniture castors extremely expensive for US importers from China.
π― 4. 8302.42.60.00 β Metal Castor Feet/Wheels (Furniture Specific)
Total Tariff: 20.9% (Lower Surcharge)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surtax | +7.5% |
| Section 232 ("122 Clause") | 10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β No |
π Explanation:
- This is a rare exception for metal furniture accessories. Despite being metal, the tariff is significantly lower (20.9%) compared to8302.20.00.00.
- Why? The specific subheading8302.42.60.00("Furniture metal accessories") may be exempt from the heavy Section 232 (50%) material surtax or has a lower 301 surcharge rate.
- Strategy: Always attempt to classify metal castors under8302.42.60.00if they fit the definition, to avoid the 90.7% rate.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Material Declaration is Critical
| Mistake | Consequence |
|---|---|
Declaring Metal Castors as 8302.20.00.00 |
90.7% Tax (Disaster for profit margin) |
Correct Declaration as 8302.42.60.00 |
20.9% Tax (Savings of ~70%!) |
| Failure to Specify Material | Customs may assign worst-case rate or audit. |
π₯ Strategy:
- If your product is a metal castor for furniture, ensure your commercial invoice and packing list explicitly state "Furniture Metal Accessory / Castor".
- Do NOT simply use "Metal Roller" without context, as it may default to the broader (and more taxed)8302.20.00.00.
β 2. Product Specification Checklist
| Document | Requirement |
|---|---|
| Product Description | Must specify: "Furniture Moving Roller," "Castor," "Seat Wheel." |
| Material Breakdown | Explicitly state: "Plastic," "Aluminum Alloy," "Steel with Rubber Coating." |
| Application | Must clearly state "For Furniture" (e.g., chairs, tables, beds). |
| Photo Evidence | Provide clear photos showing the wheel, stem, and overall assembly. |
β 3. "122 Clause" & Surcharge Clarity
β οΈ Important: The "122 Clause" in the data refers to a specific 10% surtax (likely Section 301 or a retaliatory measure).
- For Plastics: It's a flat 10% + 301 (7.5% or similar) = 24% or 22.8%.
- For Metal: If Steel/Aluminum/Copper, an additional 50% kicks in, pushing the total to 90.7% unless the specific8302.42.60.00code exempts it.
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff (China Origin) | Key Risk |
|---|---|---|---|
| πΊπΈ USA | 8302.42.60.00 (Metal) |
20.9% | High risk of 8302.20.00 (90.7%) if misclassified |
| πΊπΈ USA | 3926.30.10.00 (Plastic) |
24.0% | Moderate risk, standard 301 application |
| πͺπΊ EU | 8302.42.60.00 |
~5-10% | Lower tariffs, no Section 301 |
| π¨π³ China | 8302.42.60.00 |
0-5% | Low domestic tariffs |
π― VI. Conclusion & Action Plan
π― Key Takeaway:
Material matters, but Specific HS Code matters more!
- Plastic Rollers: Safe zone (~23-24% total).
- Metal Rollers: CRITICAL to use8302.42.60.00to avoid 90.7% tax.π₯ Pro Tip:
"If you are shipping metal castors from China to the US, double-check the HS Code. If you use8302.20.00.00, you pay 90.7%. If you use8302.42.60.00, you pay 20.9%. Save 70% just by changing 5 digits!"
π Final Recommendation:
- Review your product specifications to ensure they fit
8302.42.60.00(Furniture specific).- Pre-clearance: Submit an Advance Ruling request to US Customs (CBP) to confirm the classification.
- Documentation: Ensure your invoices explicitly mention "Furniture Accessories" to avoid broad "Base Metal" categorization.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your profit margin depends on the 5 digits of your 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.