垫肩
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926904590 | 38.5% | CN | US | Official Doc |
| 6117809570 | 32.1% | CN | US | Official Doc |
| 6217108500 | 24.6% | CN | US | Official Doc |
| 6217109550 | 32.1% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
🏋️♂️ Shoulder Pads / Padding for Garments
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition: What Exactly Are "Shoulder Pads"?
Shoulder pads are structural accessories used in apparel (suits, coats, uniforms, uniforms) to enhance the silhouette, provide shape, or add comfort. In international trade, they are classified based on their material composition and functional role within the garment.
⚠️ Key Classification Logic:
- If made of textiles/fabric → They are considered "Garment Accessories" → Chapter 62/61.
- If made of plastic/synthetic rubber → They are considered "Other Articles of Plastic" → Chapter 39.
- Critical Distinction: The total tax rate varies significantly (from 22.8% to 38.5%) depending on the HS code selected.
📦 2. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the four potential HS codes and their corresponding tax breakdowns.
| HS Code | Product Description | Material Inference | Application Scenario | Total Tax Rate |
|---|---|---|---|---|
3926.90.45.90 |
Other plastic articles (Washers/Gaskets type) | Plastic (Inferred) | Rigid plastic shoulder pads, industrial gaskets, synthetic components | 38.5% |
6117.80.95.70 |
Other made-up clothing accessories | Non-Cotton, Non-Wool, Fine Animal Hair | Knitted/crocheted accessories, synthetic fabric pads not classified elsewhere | 32.1% |
6217.10.85.00 |
Other made-up clothing accessories | Textile or Sponge | Sewn-on pads, fabric-covered foam, standard garment accessories | 24.6% |
6217.10.95.50 |
Parts/Accessories of clothing (Other) | Other Materials (General) | Miscellaneous accessory parts, non-specific fabric/pad components | 32.1% |
3926.90.99.89 |
Other articles of plastic/synthetic fibers | Plastic or Synthetic Fiber | Unspecified plastic items, mixed material pads not falling under specific subheadings | 22.8% |
🔍 Key Insight:
- Lowest Tax:3926.90.99.89at 22.8% (Plastic/Synthetic, unspecific).
- Highest Tax:3926.90.45.90at 38.5% (Plastic, specific "gasket/washer" category).
- Textile Advantage: Textile-based pads (6217.10.85.00) offer a moderate rate of 24.6%.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 policies (122 Clause + Section 301 + Base)
🎯 1. 3926.90.45.90 —— Plastic Articles (Washers/Gaskets)
| Item | Detail |
|---|---|
| Base Tariff | 3.5% |
| Section 301 / Retaliatory Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 38.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base 3.5% + 25% (Sec 301) + 10% (122 Clause) |
📌 Explanation:
- This code is classified under "Other plastic articles," specifically resembling washers/gaskets.
- High tax burden due to combination of base duty, Section 301 additional tariff, and the 122 Clause tariff.
- Risk: Misclassification from "garment accessory" to "industrial plastic part" can trigger this high rate.
🎯 2. 6117.80.95.70 —— Other Made-up Clothing Accessories (Non-Cotton/Wool)
| Item | Detail |
|---|---|
| Base Tariff | 14.6% |
| Section 301 / Retaliatory Tariff | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 32.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base 14.6% + 7.5% (Sec 301) + 10% (122 Clause) |
📌 Explanation:
- Applies to knitted/crocheted accessories made of synthetic fibers (non-cotton/non-wool).
- Higher base rate (14.6%) compared to textile garments, but lower Section 301 rate than plastic industrial goods.
🎯 3. 6217.10.85.00 —— Other Made-up Clothing Accessories (Textile/Sponge)
| Item | Detail |
|---|---|
| Base Tariff | 14.6% |
| Section 301 / Retaliatory Tariff | 0.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 24.6% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base 14.6% + 0% (Sec 301) + 10% (122 Clause) |
📌 Explanation:
- Optimal for Textile Pads: This is the best option for fabric-covered or sponge shoulder pads.
- Zero Section 301 Tariff: The 7.5%–25% additional tariff is waived for this specific subheading.
- Savings: 7.5% lower than6117.80.95.70and 13.9% lower than3926.90.45.90.
🎯 4. 6217.10.95.50 —— Parts/Accessories of Clothing (Other)
| Item | Detail |
|---|---|
| Base Tariff | 14.6% |
| Section 301 / Retaliatory Tariff | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 32.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base 14.6% + 7.5% (Sec 301) + 10% (122 Clause) |
📌 Explanation:
- Catch-all category for garment accessories not specified elsewhere.
- Same tax burden as6117.80.95.70due to applicable Section 301 and 122 Clause tariffs.
🎯 5. 3926.90.99.89 —— Other Articles of Plastic (Unspecified)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 / Retaliatory Tariff | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base 5.3% + 7.5% (Sec 301) + 10% (122 Clause) |
📌 Explanation:
- Lowest Total Rate: If the shoulder pads are primarily plastic or synthetic fiber but do not fit the "gasket/washer" description (3926.90.45.90), this code offers the lowest tax at 22.8%.
- Caution: Must ensure the product is not clearly identifiable as a "gasket" or "seal" to avoid reclassification to3926.90.45.90.
🛠️ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Preparation Checklist
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detail material (e.g., "Polyester foam covered with nylon fabric"). |
| ✅ Material Composition | ✔️ | Specify % of plastic vs. textile. Critical for choosing between Ch. 39 and Ch. 62. |
| ✅ Product Photos | ✔️ | Show front/back, stitching, and any plastic inserts. |
| ✅ Commercial Invoice | ✔️ | Describe as "Garment Accessories: Shoulder Pads" not "Plastic Gaskets." |
| ✅ Packing List | ✔️ | Ensure no mixed materials confuse customs. |
| ✅ Certificate of Origin | ✔️ | Confirm CN origin for accurate tariff calculation. |
✅ 2. Classification Strategy & Tax Optimization
🔥 Golden Rule: "Material Dictates Code, Code Dictates Tax!"
| Scenario | Recommended HS Code | Total Tax | Why? |
|---|---|---|---|
| Fabric-covered foam pads | 6217.10.85.00 |
24.6% | Best balance: Low base (14.6%) + No Sec 301 (0%) + 122 Clause (10%). |
| Pure Plastic/Rigid Pads | 3926.90.99.89 |
22.8% | Lowest overall if not classified as "gaskets." Low base (5.3%) + Sec 301 (7.5%) + 122 Clause (10%). |
| Knitted Synthetic Pads | 6117.80.95.70 |
32.1% | Higher base (14.6%) + Sec 301 (7.5%) + 122 Clause (10%). Use only if Ch. 62 doesn't apply. |
| Plastic "Gasket-like" Shapes | 3926.90.45.90 |
38.5% | Avoid if possible. Highest tax due to high base (3.5% but high Sec 301 25%). |
📌 Critical Warning:
- Do NOT describe plastic shoulder pads as "gaskets" unless they are genuinely industrial sealing parts. Misclassification leads to 38.5% tax.
- Do NOT describe textile pads as "plastic" to avoid Section 301. Customs may inspect and find textile layers, leading to penalties.
✅ 3. Special Cases
| Case | Recommendation |
|---|---|
| Mixed Material (Plastic Core + Fabric Cover) | Classify as Textile Accessory (6217.10.85.00) if fabric is the principal character. Tax: 24.6%. |
| OEM Custom Shoulder Pads | Provide design specs to prove they are for specific garment types, supporting 6217.10 classification. |
| Small Batches (De Minimis) | ❌ No Exemption: All listed codes are subject to Section 301 and 122 Clause tariffs, so de minimis (Section 321) does not apply. Full duty must be paid. |
🌍 5. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Total Tax (CN Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6217.10.85.00 |
24.6% | Best for textile pads. 3926.90.99.89 is 22.8% for plastic. |
| 🇨🇳 China | 6217.10.85.00 |
~6-9% | Import duty + VAT. No Section 301 or 122 Clause. |
| 🇪🇺 EU | 6217.10.85.00 |
~8-10% | No anti-dumping tariffs on general accessories. CE/RoHS may apply. |
| 🇬🇧 UK | 6217.10.85.00 |
~8-10% | Post-Brexit tariffs apply. No US-style 122 Clause. |
📌 Conclusion:
- The US market is uniquely expensive due to Section 301 (7.5%-25%) and 122 Clause (10%).
- Textile pads (6217.10.85.00) are the safest bet for low-risk, moderate tax clearance.
- Plastic pads should be carefully described to avoid3926.90.45.90(38.5%).
📌 6. Common Mistakes & Pitfalls
❌ Mistake 1: Calling plastic shoulder pads "gaskets"
👉 Result: 3926.90.45.90 → 38.5% Tax.
👉 Fix: Use "Plastic Garment Accessories" → 3926.90.99.89 → 22.8%.
❌ Mistake 2: Mislabeling textile pads as "plastic" to avoid high Section 301 on textiles
👉 Result: Customs finds fabric → Penalty + Back Taxes.
👉 Fix: Correctly declare as 6217.10.85.00 → 24.6% (with 0% Sec 301).
❌ Mistake 3: Assuming de minimis ($800) applies
👉 Result: Goods held by CBP, full duty assessed.
👉 Fix: All these HS codes are subject to additional tariffs; de minimis is denied.
🎯 7. Conclusion: Professional Clearance for Shoulder Pads
🎯 Key Takeaways:
1. Textile Pads → 6217.10.85.00 → 24.6% Total Tax (Best for fabric/foam).
2. Plastic Pads → 3926.90.99.89 → 22.8% Total Tax (Best for rigid plastic).
3. Avoid 3926.90.45.90 (38.5%) unless truly industrial gaskets.
📞 Action Step:
- Provide material composition to your customs broker.
- Request Advance Ruling if unsure between Ch. 39 and Ch. 62.
- Ensure invoices clearly state "Garment Accessories: Shoulder Pads" to support6217classification.
✨ Accurate Classification Saves Money!
💼 From 38.5% to 22.8% – A 15.7% Difference Is Huge!
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.