合成皮革运动护具
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9506996080 | 21.5% | CN | US | Official Doc |
| 3926902500 | 24.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4205001000 | 35.0% | CN | US | Official Doc |
| 4205000500 | 37.9% | CN | US | Official Doc |
AI Analysis
🛡️ Synthetic Leather Sports Protective Gear (Synthetic Leather Friction Pads)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Synthetic Leather Sports Protective Gear"?
Synthetic Leather Sports Protective Gear is a critical component in athletic safety and industrial friction applications. In international trade, these items are often ambiguous because they bridge the gap between sports equipment and industrial/plastic parts. The key to accurate classification lies in identifying two factors:
- Material Composition: "Synthetic Leather" (usually Polyurethane/PU or PVC-based) falls under plastics or leather articles.
- Usage Form: Is it a finished consumer product (like knee pads/guards for sports) or a technical component (like friction pads for machinery)?
⚠️ Key Distinction Point:
- If it is a finished consumer good (e.g., sports guards, knee pads) for personal protection → It falls under Chapter 95 (Toys, Games, Sports Goods).
- If it is a raw material/component (e.g., friction pads, belts, parts) for machinery or technical use → It falls under Chapter 39 (Plastics) or Chapter 42 (Articles of Leather).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five potential HS Codes and their logic:
| HS Code | Product Description | Matching Logic & Summary | Total Tax Rate |
|---|---|---|---|
9506.99.60.80 |
Sports Protective Gear (Finished Consumer Good) | Match: Matches "Finished Consumer Good" (Protective Gear). Fits "Other sports/outdoor game appliances and equipment." Material (Leather/Synthetic) does not conflict with the "Other" category. | 21.5% |
3926.90.25.00 |
Other Plastic Articles (Technical Component) | Match: Material is "Synthetic Leather" (PU/Resin), falling under plastics. Form is "Friction Pad" (component/piece). Fits the catch-all "Other Plastic Articles." | 24.0% |
3926.90.99.89 |
Other Plastic Articles (General Catch-All) | Match: Material is Synthetic Leather (Plastic/Resin category 3901-3914). Form is "Friction Pad" (finished article). No material conflict with the "Other" category. | 22.8% |
4205.00.10.00 |
Leather Articles for Technical Use | Match: "Synthetic Leather" matches "Leather/Reconstituted Leather." "Friction Pad" is a technical part for machinery. Fits "Other" category for technical use. | 35.0% |
4205.00.05.00 |
Leather Articles for Transmission Belts | Match: "Synthetic Leather" fits "Leather" attribute. "Friction Pad" is processed for mechanical use, logically consistent with shapes suitable for transmission belts. | 37.9% |
🔍 Critical Reminder:
- Consumer vs. Industrial: The most common error is classifying sports gear (Chapter 95) as industrial plastic parts (Chapter 39) or vice versa.
- Material Nuance: "Synthetic Leather" can trigger Chapter 39 (Plastics) or Chapter 42 (Leather Articles) depending on the specific manufacturing process and intended use.
- Tax Impact: The difference between the lowest (21.5%) and highest (37.9%) tax rate is significant. Correct classification is vital for cost control.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: November 10, 2025 onwards (for subsequent imports)
🎯 1. 9506.99.60.80 — Sports Protective Gear (Best Case Scenario)
| Item | Content |
|---|---|
| Base Duty | 4.0% |
| Section 301 Surcharge | 7.5% |
| Section 232 Tariff | 10% (Note: Data lists this under "Steel, Aluminum, Copper" but applies here in the source context; verify specific steel/aluminum content if any) |
| Total Rate | 21.5% |
| Tax Calculation | CIF Value × 21.5% |
| De Minimis Exemption | ❌ Not Applicable (Deny De Minimis for Section 301/232 goods) |
| Legal Basis Path | USITC:9506.99.60.80 → SECTION301:9903.01.24 → SECTION232:9903.01.25 |
📌 Explanation:
- This is the most favorable classification for finished sports gear.
- The "232 Tariff 10%" listed in the source data is unusual for non-metallic goods. Typically, Section 232 applies to steel/aluminum. If the "synthetic leather" contains no metal, this 10% might be a data artifact or specific to a hybrid component. However, based strictly on the provided<DATA>, we accept the 21.5% total.
- Section 301 (7.5%) is standard for Chinese goods in this category.
🎯 2. 3926.90.25.00 — Other Plastic Articles
| Item | Content |
|---|---|
| Base Duty | 6.5% |
| Section 301 Surcharge | 7.5% |
| Section 232 Tariff | 10% (Listed in source) |
| Total Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3926.90.25.00 → SECTION301:9903.01.24 → SECTION232:9903.01.25 |
📌 Note:
- Classified as plastic articles. Higher base rate than sports gear.
- The "10% Section 232" is again noted in the source data for plastic items, which is atypical. Please verify if the product has any steel/aluminum reinforcement.
🎯 3. 3926.90.99.89 — Other Plastic Articles (Catch-All)
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 232 Tariff | 10% (Listed in source) |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3926.90.99.89 → SECTION301:9903.01.24 → SECTION232:9903.01.25 |
📌 Note:
- Slightly lower base duty than3926.90.25.00, but still higher than the sports gear classification.
🎯 4. 4205.00.10.00 — Leather Articles for Technical Use
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | 25.0% |
| Section 232 Tariff | 10% (Listed in source) |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4205.00.10.00 → SECTION301:9903.01.24 (High Tariff) |
📌 Warning:
- 0% Base Duty is misleading. The 25% Section 301 surcharge is very high.
- This classification applies if the item is considered a "technical part" made of leather/synthetic leather.
- Total 35% is significantly higher than the sports gear option.
🎯 5. 4205.00.05.00 — Leather Articles for Transmission Belts
| Item | Content |
|---|---|
| Base Duty | 2.9% |
| Section 301 Surcharge | 25.0% |
| Section 232 Tariff | 10% (Listed in source) |
| Total Rate | 37.9% |
| Tax Calculation | CIF Value × 37.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4205.00.05.00 → SECTION301:9903.01.24 |
📌 Warning:
- Highest Tax Rate (37.9%).
- Only applicable if the "friction pad" is specifically shaped/formatted for transmission belts.
- Avoid this classification unless the product is strictly for industrial belt transmission.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Guide)
✅ 1. Preparation Checklist (Missing Items Are Not Allowed)
| Material | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: Material composition (PU/PVC %), Thickness, Hardness, Intended Use (Sports vs. Industrial). |
| ✅ Product Photos | ✔️ | Clear images of the item, including any labels showing "For Sports Use" or "For Machinery Use." |
| ✅ Composition Statement | ✔️ | Explicitly state: "Synthetic Leather (Polyurethane)" or "PVC Synthetic Leather." |
| ✅ Commercial Invoice | ✔️ | Describe item accurately: e.g., "Synthetic Leather Knee Pads for Sports" OR "Synthetic Leather Friction Pads for Machinery." |
| ✅ Packaging List | ✔️ | Show how items are packed to prove they are finished goods, not raw rolls. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Define Use First, Then Material; Sports Gear Wins, Technical Parts Cost More!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Sports Knee/Elbow Pads | 9506.99.60.80 (Tax: 21.5%) |
Declare as "Plastic Parts" → Tax 24%+ |
| Industrial Friction Pads | 3926.90.25.00 or 4205.00.10.00 (Tax 24%-35%) |
Declare as "Sports Gear" → Risk of Rejection |
| Mixed Shipment | Split by HS Code | Combine different uses → Customs Delay |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Product is Both Sports & Industrial? | Default to Sports if packaging/marketing targets consumers. Use 9506.99.60.80. |
| Product has Metal Reinforcements? | If >50% value is steel/aluminum, Section 232 (10%) is definitely applicable. Check metal content. |
| "Synthetic Leather" Definition | If it is PU-based, it can be Chapter 39 or 42. If marketed as "Leather," Chapter 42. If "Plastic," Chapter 39. Consistency is key. |
| OEM Custom Gear | Provide customer drawings. If they specify "Sports," use Chapter 95. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9506.99.60.80 |
21.5% | No special certs | Best option for sports gear. High taxes for Chapter 42/39. |
| 🇨🇳 China | 9506.99.60.80 |
~5% | CCC (if applicable) | Lower base duty. |
| 🇪🇺 EU | 9506.99.60.80 |
0-4% | CE (if safety equipment) | Generally low tariffs for sports goods. |
| 🇬🇧 UK | 9506.99.60.80 |
0-4% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA has the highest compliance cost due to Section 301 and Section 232 surcharges.
- Classification as Sports Gear (9506.99.60.80) is the most cost-effective at 21.5%.
- Classification as Technical Leather/Plastic Parts results in 24%-37.9% due to high Section 301 rates (25%) for leather articles.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring Sports Pads as "Plastic Parts" (3926...)
👉 Consequence: Higher tax (24% vs 21.5%) + Potential audit for misclassification.
❌ Mistake 2: Declaring Industrial Friction Pads as "Sports Gear" (9506...)
👉 Consequence: Customs rejection. The item does not fit "Sports Equipment" definition. Heavy fines & back taxes.
❌ Mistake 3: Ignoring Section 232 (Steel/Aluminum)
👉 Consequence: If the product has metal buckles/frames and is not declared under sports gear correctly, you might face unexpected 10% surcharges.
✅ Correct Approach:
"Synthetic Leather Sports Knee Pads, Model XYZ, for Basketball Use, PU Material, No Metal Parts"
→ HS Code:9506.99.60.80
🎯 VII. Conclusion: Precision in Classification, Savings in Cost!
🎯 Remember the Mantra:
🔹 "Sports First, Technical Last; 21.5% vs 37.9%, Choose Wisely!"
🔹 "Synthetic Leather is Not Always Leather; Check Material & Use!"
📌 Pro Tip:
- If your product is purely synthetic leather with no metal, and intended for sports, push for 9506.99.60.80.
- If you are unsure, apply for an Advance Ruling from US Customs to lock in the 21.5% rate.
- Avoid 4205.00.05.00 unless you are certain it is for transmission belts.
📣 Immediate Action:
📞 Contact your freight forwarder.
📤 Provide clear product photos and use-case descriptions.
🚀 Optimize your tax rate and ensure smooth customs clearance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Counts in Your Profit Margin!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.