seat protection cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | Official Doc |
| 6307909885 | 24.5% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
ποΈ Seat Protection Cover
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Seat Protection Covers"?
Seat protection covers are finished consumer goods used to protect vehicle or furniture seats from wear, stains, and damage. In international trade, their classification depends heavily on material composition and finished nature. The provided data suggests three potential HS Code classifications based on inferred materials (textile vs. plastic/synthetic), all falling under "Other Made Up Articles" or "Other Plastic Articles."
β οΈ Key Distinction Point:
- If the cover is inferred as textile/cotton blend β It falls under Chapter 63 (Other made up textile articles).
- If the cover is inferred as plastic/synthetic fiber β It falls under Chapter 39 (Articles of plastic).
- Crucial Note: The classification assumes the item is a finished product (ready for use), not raw material or unassembled parts.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Inferred Material | Tax Rate Summary | Legal/Logic Basis |
|---|---|---|---|---|
6307.90.98.91 |
Other made up articles, incl. seat protection covers | Textile/Cotton Blend | 24.5% | Classified as "Other Made Up Articles." No material conflict with textileε εΊ (catch-all) category. |
6307.90.98.85 |
Other made up articles, incl. seat protection covers | Textile/Cotton Blend (Inferred) | 24.5% | Matches shape & usage. "Finished article" attribute aligns with Chapter 63. No obvious conflict. |
3926.30.50.00 |
Other articles of plastic, incl. seat protection covers | Plastic/Synthetic | 22.8% | Classified as "Other Plastic Articles." Inferred material fits Chapter 39 logic. No material conflict. |
3926.90.99.89 |
Other articles of plastic, incl. seat protection covers | Plastic/Fiber Blend | 22.8% | Classified as "Other Articles of Plastic." "Protection cover" fits the "other articles" catch-all category. |
π ιηΉζι:
- Textile vs. Plastic: The main differentiator is the material. If it's cotton/polyester blend, use 6307; if it's PVC/PU/Plastic-coated, use 3926.
- Finished Goods: All listed codes assume the product is a finished protective cover, not loose fabric or plastic sheets.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025εΉ΄11ζ10ζ₯θ΅· (Including subsequent imports)
π― 1. 6307.90.98.91 & 6307.90.98.85 ββ Textile-Based Seat Covers
| Item | Content |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Section 301 Tariff | +7.5% (Additional Tariff) |
| Section 122 Tariff | +10.0% (Specific 122 Clause Tariff) |
| Total Tariff | 24.5% |
| Tax Calculation | CIF Value Γ 24.5% |
| De Minimis Exemption | β Not Eligible (High tariff threshold) |
| Legal Basis | USITC Section 301 & 122 provisions apply to Chinese textile goods |
π Explanation:
- "Base Tariff 7.0%": Standard MFN rate for "Other made up textile articles."
- "Section 301 Tariff 7.5%": Additional duty imposed under US Trade Act Section 301 for Chinese imports.
- "Section 122 Tariff 10%": Specific additional tariff applied to certain goods, likely due to trade remedy measures or specific policy clauses.
- Total: 24.5% is a high tariff, requiring careful cost planning.
π― 2. 3926.30.50.00 & 3926.90.99.89 ββ Plastic-Based Seat Covers
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Tariff | +7.5% (Additional Tariff) |
| Section 122 Tariff | +10.0% (Specific 122 Clause Tariff) |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC Section 301 & 122 provisions apply to Chinese plastic goods |
π Explanation:
- "Base Tariff 5.3%": Standard MFN rate for "Other plastic articles." Slightly lower than textile base rate.
- "Section 301 Tariff 7.5%": Same additional duty as textile goods under Section 301.
- "Section 122 Tariff 10%": Same specific tariff applies to plastic goods.
- Total: 22.8% is slightly lower than textile covers but still significant.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Missing Any Will Cause Delays)
| Document | Mandatory | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must include dimensions, material composition (e.g., 100% Cotton, PVC Coated), and usage. |
| β Material Composition Certificate | βοΈ | Critical: Proves whether the cover is textile (6307) or plastic (3926). |
| β Product Photos (with Label) | βοΈ | Clear images of the cover, showing texture, packaging, and any brand tags. |
| β Commercial Invoice | βοΈ | Must clearly state "Seat Protection Cover" and material type. |
| β Packing List | βοΈ | Details quantity, weight, and package dimensions. |
| β Certificate of Origin (CO) | βοΈ | If not from China, may reduce tariffs. |
| β Third-Party Test Report | βοΈ | If applicable (e.g., flammability, safety standards). |
β οΈ Warning: If the material is ambiguous, Customs may classify it under the higher tariff option or require additional documentation.
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material First, Finish Second, Name Precise, Tariff Lower!"
| Scenario | Correct Declaration | Error |
|---|---|---|
| Cotton/Polyester Cover | 6307.90.98.91 or 6307.90.98.85 |
Misdeclare as Plastic β Higher Tax Risk |
| PVC/Plastic Cover | 3926.30.50.00 or 3926.90.99.89 |
Misdeclare as Textile β Customs Query |
| Mixed Material (e.g., Plastic Coating) | Declare main material | Ambiguous name β Delay |
| Unassembled Kits | Not covered by these codes | Declared as finished β Rejected |
β 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Covers | Provide design specs + material list to avoid "generic" classification disputes. |
| Dual-Material Covers | Declare the primary material (by weight or function). If unclear, provide both material certs. |
| Cover with Logo/Brand | Ensure brand is not trademarked in the US to avoid IP issues. |
| Small Parcel (De Minimis) | β Not Eligible: Tariffs >20% prevent use of $800 de minimis exemption. Must file formal entry. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6307.90.98.91 / 3926.90.99.89 |
24.5% / 22.8% | No special certs | High additional tariffs (301 + 122). |
| π¨π³ China | 6307.90.98 / 3926.90.99 |
5% - 10% | CCC (if applicable) | Lower tariffs, no 301/122. |
| πͺπΊ EU | 6307.90 / 3926.90 |
0% - 4% | CE (if plastic) | No Section 301/122 tariffs. |
| π―π΅ Japan | 6307.90 / 3926.90 |
0% - 6% | PSE (if plastic) | No additional tariffs. |
| π¦πΊ Australia | 6307.90 / 3926.90 |
5% | RCM (if plastic) | No additional tariffs. |
π Conclusion:
- USA is the only market with high additional tariffs (22.8%-24.5%).
- EU, Japan, Australia offer significantly lower tariffs if you can diversify supply chains.
- Plastic covers (3926) are slightly cheaper than textile covers (6307) in the US due to lower base rates.
π VI. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Declaring a plastic-coated textile cover as pure plastic
π Consequence: Customs may reclassify as textile (24.5%) β Higher Tax!
β Error 2: Not specifying material on the invoice
π Consequence: Customs assumes worst-case scenario (higher tariff or delay).
β Error 3: Using "Seat Cover" without material detail
π Consequence: Ambiguity β Customs Query + Delay + Storage Fees.
β Error 4: Ignoring Section 122 Tariff
π Consequence: Underpayment β Penalties + Back Taxes.
β Correct Practice:
"Seat Protection Cover, 100% Polyester, Finished Article, Model XYZ, Material Cert Attached"
π― VII. Conclusion: Professional Declaration, Save Time, Cut Costs!
π― Remember:
πΉ "Material is King, Finish is Queen, Tariff Depends on Both!"
πΉ "22.8% for Plastic, 24.5% for Textile, Declare Right, Save Money!"
π Tips:
- If your seat covers are originating from Vietnam, Mexico, or Thailand, you may apply for preferential tariffs (lower rates).
- Consider pre-classification rulings with US Customs if material composition is complex.
π£ Immediate Action:
π Contact a professional customs broker + Provide material specs + Apply for HS Code pre-ruling
π Ensure your seat covers clear customs smoothly, efficiently, and profitably!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of your cost deserves precise calculation!
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.