家具罩

🛋️ Furniture Covers (家具罩 / Household Textile Articles)

🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US-China Trade
📌 I. Product Definition & Classification: What Exactly Are "Furniture Covers"?

Furniture covers are textile products designed to protect, decorate, or cover upholstered furniture (sofas, chairs, beds, etc.). In international trade, they are primarily classified under Chapter 63 (Other made-up textile articles) or Chapter 94 (Furniture and parts thereof). The key distinction lies in the material structure (knitted vs. non-knitted) and specific usage description.

Key Classification Criteria: * Knitted/Crocheted (针织/钩编): Loose-fitting, stretchable, or decorative knitted throws/covers. * Made-up Articles (其他制成品): Sewn, tailored, or finished textile goods that do not fit specific knit categories. * Furniture Parts (家具零件): Pre-cut shapes specifically identified as parts of furniture (e.g., tailored slipcovers).

⚠️ Critical Distinction Point:
- If the item is knitted or crocheted, it generally falls under 6304.91.
- If it is a sewn/made-up article not specifically described elsewhere, it often falls under 6307.90 or 9403.99.
- Note on US Tariffs: All items in this list are subject to significant Section 301 (7.5%) and Section 122 (10%) additional tariffs on Chinese imports.

📦 II. HS Code Classification Details (2026 Latest Tariff Reference)

Based on the provided data, here are the specific HS Codes and their corresponding tax treatments for Furniture Covers:

🔍 Key Observation:
- Chapter 63 (6304/6307) covers standard household textile articles. The base rates are moderate (5.8%-7.0%), but the 25% combined additional tariff makes the total effective rate high.
- Chapter 94 (9403) covers parts of furniture. While the Base Rate is 0%, the Section 301 tariff jumps to 25% (not 7.5%), resulting in the highest total tax rate of 35%.
- Misclassification Risk: Declaring a pre-cut slipcover as "Furniture Part" (9403) is significantly more expensive than declaring it as a "Made-up Article" (6307).

💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current (Post-2025 adjustments)

🎯 1. 6304.91.01.70 & 6304.92.00.00 —— Knitted vs. Non-Knitted Covers

📌 Explanation:
- These are standard household textile articles.
- The tax difference (0.5%) depends solely on whether the fabric is knitted (elastic/stretchy) or woven/non-knitted.
- Strategy: Ensure the material composition is accurately declared to avoid customs disputes over knit vs. weave status.

🎯 2. 6307.90.98.87 & 6307.90.98.85 —— Other Made-Up Articles

📌 Explanation:
- Used for covers that don't fit the specific "knitted" definition or other subheadings.
- Common for synthetic fiber covers or mixed-material covers not classified under 6304.

🎯 3. 9403.99.10.50 —— Furniture Parts (High Risk/High Tax)

📌 Warning:
- Although the base rate is 0%, the Section 301 rate is 25%, not 7.5%.
- This applies to pre-cut, shaped, or tailored parts specifically identified as furniture components.
- Cost Impact: This is ~10% higher than standard textile classifications. Avoid this code unless the item is strictly defined as a "part" and not a "cover."

🛠️ IV. Clearance Practical Advice (Risk Avoidance Guide)

✅ 1. Documentation Checklist (Must-Have)

✅ 2. Classification Strategy (Key Tips)

🔥 “Knitted is 6304, Woven is 6307, Parts are 9403 (Avoid!)”

📌 Strategic Advice:
- Avoid 9403 unless necessary: The 25% Sec 301 tariff makes it significantly more expensive.
- Be Precise About Material: Customs may reclassify "Knitted" as "Woven" if the fabric structure is unclear, potentially shifting from 6304.91 to 6307 (slight tax increase) or vice versa.
- Do Not Under-Declare: The total tax rate is high (~23-35%). Any discrepancy in value will lead to penalties.

✅ 3. Special Handling

🌍 V. Global Market Comparison (2026)

📌 Conclusion:
- USA is the most expensive market for furniture covers due to layered tariffs.
- Clarity is key: Misclassifying a standard cover as a "furniture part" (9403) can increase costs by ~10%.
- Preparation: Provide clear material descriptions to ensure correct classification under Chapter 63.

📌 VI. Common Mistakes & Pitfalls

❌ Mistake 1: Declaring a knitted cover as 6307 (Other Made-Up)
👉 Consequence: Incorrect classification. Customs may reclassify to 6304.91 (23.3%) or 6304.92 (23.8%). While tax might be similar, it risks delays and penalties for inaccurate filing.

❌ Mistake 2: Declaring a general slipcover as 9403 (Furniture Part)
👉 Consequence: Tax jump from ~24% to 35%. You will pay an extra ~11% in tariffs unnecessarily.

❌ Mistake 3: Vague Description: "Textile Item"
👉 Consequence: Customs will assign the highest possible tax rate or request additional info, causing clearance delays.

✅ Correct Description Example:

"Knitted Polyester Sofa Cover, Used for Furniture Protection, HS 6304.91.01.70"
OR
"Woven Cotton Chair Cover, Household Textile Article, HS 6307.90.98.85"

🎯 VII. Conclusion: Precision Saves Money!

🎯 Remember the Formula:

🔹 Knitted = 6304.91 (23.3%)
🔹 Non-Knitted = 6304.92 (23.8%)
🔹 Other Made-Up = 6307.90 (24.5%)
🔹 Furniture Part = 9403.99 (35.0%) → AVOID IF POSSIBLE

🔹 "Describe the Material, Not Just the Use."
🔹 "Part vs. Cover: The 11% Difference is Real."

📌 Pro Tip:
If you are importing to the US, always prefer Chapter 63 (6304/6307) over Chapter 94 (9403) for furniture covers. The lower Section 301 rate (7.5% vs 25%) makes a significant difference in your landed cost.

📣 Immediate Action:

📞 Verify Material Structure: Is it Knitted or Woven?
📝 Update Descriptions: Use "Knitted Fabric Cover" or "Woven Textile Cover" in invoices.
🚀 Optimize Costs: Avoid 9403 to save ~11% in tariffs.

✨ Professional Clearance Starts with Correct Classification!
💼 Your Profit Margin Depends on Accurate HS Codes!