家具配件座椅
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 7326190080 | 87.9% | CN | US | Official Doc |
| 3926301000 | 24.0% | CN | US | Official Doc |
AI Analysis
🪑 座椅配件 (Chair Parts/Furniture Fittings)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition: What Exactly Are "Chair Parts"?
Chair parts, broadly categorized under furniture accessories, can be made from various materials, primarily Steel/Iron or Plastic/Synthetic Resins. In international trade, the classification depends entirely on the material composition and specific function of the part (e.g., structural support vs. decorative connector).
Key Distinction Points: * Metal Parts (Steel/Iron) Structural components like frames, legs, or armrest supports made of steel or iron. * Plastic Parts: Connectors, joints, or decorative covers made of plastic or other synthetic materials.
⚠️ Critical Classification Rule:
- If the part is metallic (steel/iron) and not specifically listed elsewhere → Falls under Chapter 73 (Articles of Iron or Steel).
- If the part is plastic and used for furniture → Falls under Chapter 39 (Plastics and Articles Thereof).
📦 II. HS Code Classification Details (Based on Provided Data)
According to the provided data, there are 4 specific HS Codes identified for this product category. Below is the detailed breakdown:
| HS Code | Product Description & Inference | Total Tax Rate |
|---|---|---|
7326.90.86.88 |
Metal Base Item: Infered as chair parts made of iron or steel. Based on "other items" catch-all rules. | 87.9% |
3926.30.50.00 |
Plastic/Furniture Connector: Infered as chair parts made of plastic or other synthetic materials. Matches furniture connection/fitting category. | 22.8% |
7326.19.00.80 |
Steel Spare Parts: Infered as steel material chair parts. Based on spare parts rules. | 87.9% |
3926.30.10.00 |
Plastic/Furniture Utensil: Infered as plastic or other material items fitting the furniture utensil category. | 24.0% |
🔍 Key Takeaway:
- Metal Chair Parts incur a massive 87.9% tax rate due to combined duties.
- Plastic Chair Parts are significantly cheaper at ~23-24%.
- The difference in tax burden is ~65 percentage points! Material declaration is critical.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariff structure applies.
🎯 1. Metal Chair Parts (7326.90.86.88 & 7326.19.00.80)
| Item | Detail |
|---|---|
| Base Duty | 2.9% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge (Steel/Aluminum/Copper) | +50.0% |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ NOT APPLICABLE (High rate excludes small package exemptions) |
| Legal Basis Path | Base Duty (2.9%) + Section 301 (25%) + Section 122 (50%) = 87.9% |
📌 Explanation:
- Section 122 (50%): This is the heaviest burden. It specifically targets steel, aluminum, and copper products. Since most structural chair parts are steel, this applies.
- Section 301 (25%): Standard additional tariff on Chinese goods.
- Base Duty (2.9%): Standard MFN rate for "other articles of iron or steel."
- Result: A staggering 87.9% total tax rate makes metal chair parts extremely expensive to import into the US.
🎯 2. Plastic Chair Parts (3926.30.50.00)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | 0% (Not steel/aluminum/copper) |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ⚠️ Check Eligibility (Lower rate may allow de minimis, but verify specific value thresholds) |
📌 Note:
- Plastic parts do not fall under Section 122 (Steel/Aluminum/Copper), so the 50% surcharge is avoided.
- However, the Section 301 surcharge (7.5%) still applies to Chinese plastic goods.
🎯 3. Plastic Furniture Utensils (3926.30.10.00)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | 0% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
📌 Note:
- Similar to above, avoids the heavy steel surcharge.
- Slightly higher base duty (6.5% vs 5.3%) but still significantly cheaper than metal parts.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Essential Documentation Checklist
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Material Composition (e.g., "100% Polypropylene Plastic" or "Carbon Steel Frame"). |
| ✅ Material Certification | ✔️ | Critical to prove if the part is Plastic (low tax) or Steel (high tax). |
| ✅ Product Photos (Detailed) | ✔️ | Show joints, connectors, and any labels indicating material. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item as "Plastic Chair Connector" or "Steel Chair Leg," NOT generic "Furniture Parts." |
| ✅ Packing List | ✔️ | Ensure HS codes on invoice match packing list. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Material Determines Tax! Metal 88, Plastic 23, Don't Guess!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Plastic Joint/Connector | 3926.30.50.00 (Plastic) |
7326.90.86.88 (Metal) |
Overpay ~65% tax |
| Steel Leg/Frame | 7326.90.86.88 (Steel) |
3926.30.50.00 (Plastic) |
Under-declaration Penalty + Back Taxes |
| Mixed Material Part | Split Declaration | Single Generic HS Code | Customs Audit & Delay |
✅ 3. Special Cases Handling
| Scenario | Advice |
|---|---|
| Mixed Material (Plastic + Metal) | Split the shipment or declaration. Declare plastic parts under 3926 and metal parts under 7326. Do not mix them into one line item with a generic HS code. |
| OEM Custom Parts | Provide 3D drawings or material specs to customs brokers to justify the specific HS code. |
| Small Quantity (De Minimis) | Plastic parts (3926.30.50.00) at 22.8% may still qualify for certain low-value exemptions depending on current de minimis rules (currently $800), but Metal parts (87.9%) likely will not. |
| Origin Declaration | Ensure the "Country of Origin" is marked as "China" if applicable, to apply the correct Section 301 surcharges. |
🌍 V. Global Market Clearance Comparison (2026 Overview)
| Country/Region | Recommended HS Code (Plastic) | Recommended HS Code (Metal) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.30.50.00 (22.8%) |
7326.90.86.88 (87.9%) |
High tariffs on Chinese steel. Plastic is preferred for cost efficiency. |
| 🇨🇳 China (Import) | Check China Tariff Book | Check China Tariff Book | No Section 301/122 surcharges. |
| 🇪🇺 EU | Varies by Material (Chapter 39/73) | Varies by Material (Chapter 39/73) | No Section 122 equivalent, but watch for carbon border adjustments. |
| 🇬🇧 UK | Varies by Material | Varies by Material | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most challenging market for Metal Chair Parts from China due to the Section 122 (50%).
- Plastic Chair Parts are far more tariff-efficient for the US market.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Steel Chair Leg" as "Furniture Fitting" without specifying material.
👉 Result: Customs may assign a default high-rate code or request additional documentation, causing shipment delays.
❌ Error 2: Using "Chair Part" as the product description.
👉 Result: Customs cannot determine the HS code. They may use Trade Alert and assess the highest possible tax.
❌ Error 3: Ignoring Section 122 for Metal Parts.
👉 Result: Budgeting for 2.9% tax only, but actually paying 87.9% → Massive Profit Loss.
✅ Correct Approach:
"Plastic Chair Armrest Connector, Model XYZ, Made of 100% PP Plastic. HS: 3926.30.50.00"
"Steel Chair Leg, Model ABC, Made of Carbon Steel. HS: 7326.90.86.88"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Metal 88, Plastic 23, Section 122 Kills the Margin!"
🔹 "Specify Material, Avoid Audit, Save Thousands on Duty!"
📌 Pro Tip:
If you are exporting metal chair parts to the US, consider:
1. Supplier Diversification: Source from non-China countries to avoid Section 301.
2. Product Redesign: Use more plastic or aluminum (if exempt) components.
3. Pre-Ruling: Apply for an Advance Ruling from US Customs to confirm the correct HS code and duty rate before shipping.
📣 Immediate Action:
📞 Contact your Customs Broker with Material Specs + Product Photos.
🚀 Get Pre-Ruling Approval to avoid 87.9% surprise taxes!
✨ Professional Clearance, Starts with Accurate Classification!
💼 Every Percent of Tax Saves is Pure Profit!
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.