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 |
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AI Analysis
🪑 Furniture Parts (Seat Components)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Are "Seat Parts"?
Furniture parts, specifically Seat Components, are essential elements used in the assembly, repair, or modification of seating furniture (chairs, sofas, office seats, etc.). In international trade, these parts are classified based on their material composition and function. The two primary material categories are Metal (Iron/Steel) and Plastic/Synthetic Materials.
⚠️ Key Classification Distinction:
- Metal Components (e.g., steel frames, iron brackets, metal hinges): Typically fall under Chapter 73.
- Plastic/Synthetic Components (e.g., plastic armrests, molded seats, plastic connectors): Typically fall under Chapter 39.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the specific material and function, the following HS Codes are applied. Note that the Total Tax Rate varies significantly between metal and plastic parts due to different surcharge rules.
| HS Code | Product Description | Material/Function Inference | Applicable Scenario |
|---|---|---|---|
7326.90.86.88 |
Articles of iron or steel, n.e.c. (End-of-Category Rule) | Metal/Steel seat components | Metal frames, brackets, non-specific steel parts |
3926.30.50.00 |
Articles of plastics for furniture fittings | Plastic/Synthetic seat components | Plastic armrests, connectors, non-specific plastic parts |
7326.19.00.80 |
Other articles of iron or steel (Parts Rule) | Metal/Steel seat components | Other steel articles, specific metal seat parts |
3926.30.10.00 |
Articles of plastics, furniture fittings | Plastic/Synthetic furniture parts | Plastic furniture accessories, molded plastic parts |
🔍 Important Note:
- Metal Parts (7326) are subject to high additional tariffs (up to 87.9%) due to Section 232 and Section 301 tariffs targeting steel and aluminum.
- Plastic Parts (3926) are subject to lower additional tariffs (22.8%–24.0%), making them more cost-effective for US imports.
- The summary "Seat Component" is inferred based on fallback rules (for7326.90.86.88) or furniture fitting rules (for3926.30.50.00).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From 2025/2026 (Current Trade Policy)
🎯 1. 7326.90.86.88 & 7326.19.00.80 —— Metal/Steel Seat Components
These two codes share the same high-tax structure due to steel/aluminum tariffs.
| Item | Content |
|---|---|
| Base Duty Rate | 2.9% |
| Section 301 Additional Tariff | +25.0% |
| Section 232 Tariff (Steel/Aluminum) | +50.0% |
| Total Tariff Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ Not Eligible (High-risk category) |
| Legal Basis Path | USITC:7326.90.86.88 → Section 232: Steel/Aluminum 50% + Section 301: 25% |
📌 Explanation:
- Base Duty: 2.9% is the standard Most-Favored-Nation (MFN) rate for articles of iron or steel.
- Section 232 (50%): Applies to steel/aluminum products to protect domestic metal industries.
- Section 301 (25%): Applies to Chinese-origin goods as part of trade war measures.
- Total 87.9%: This is an extremely high tariff. Importers must carefully evaluate if the cost can be absorbed or if alternative sourcing is needed.
🎯 2. 3926.30.50.00 & 3926.30.10.00 —— Plastic/Synthetic Seat Components
A. 3926.30.50.00 (Plastic Furniture Fittings)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 301 Surcharge (122 Clause) | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (Subject to Section 301) |
| Legal Basis Path | USITC:3926.30.50.00 → Section 301: 7.5% + 10% |
B. 3926.30.10.00 (Plastic Furniture Parts)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Additional Tariff | +7.5% |
| Section 301 Surcharge (122 Clause) | +10.0% |
| Total Tariff Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible (Subject to Section 301) |
| Legal Basis Path | USITC:3926.30.10.00 → Section 301: 7.5% + 10% |
📌 Note:
- Plastic parts are subject to Section 301 tariffs but NOT Section 232 (which applies only to steel/aluminum).
- The total tax rate is significantly lower (~23-24%) compared to metal parts (87.9%).
- The "122 Clause Surcharge" refers to specific trade remedy measures affecting Chinese goods.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Essential Documentation Checklist
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Material (e.g., "ABS Plastic," "Steel") and Function (e.g., "Seat Frame," "Armrest Connector"). |
| ✅ Commercial Invoice | ✔️ | Must not use vague terms like "Furniture Part." Use precise descriptions: "Steel Seat Support, Model XYZ" or "Plastic Armrest, Model ABC." |
| ✅ Packing List | ✔️ | Must separate metal and plastic parts if shipped together to avoid classification errors. |
| ✅ Proof of Origin | ✔️ | Critical for determining Section 301 applicability. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Material Determines Code, Code Determines Cost!"
| Scenario | Correct Declaration | Incorrect Practice | Consequence |
|---|---|---|---|
| Steel Seat Frame | 7326.90.86.88 |
Declare as "Plastic Part" | Fraud/Risk of Penalty |
| Plastic Armrest | 3926.30.50.00 |
Declare as "Metal Part" | 87.9% Tax Instead of 22.8% → Overpayment! |
| Mixed Shipment | Separate lines in Invoice | Mixed line item | Customs may audit entire shipment → Delay |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Mixed Materials | If a seat part has both metal and plastic components, consult a customs broker to determine the Essential Character or declare separately if possible. |
| Assembly Kits | If sold as a kit (e.g., "Seat Assembly Kit"), declare the primary functional part. If it's a complete seat, it may fall under Chapter 94. |
| High-Value Metal Parts | Consider Duty Drawback if exported/re-exported, or explore Supply Chain Diversification (e.g., sourcing from non-China origins if possible). |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code (Plastic) | Tariff (China) | Tariff (Metal) | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.30.50.00 |
22.8% | 87.9% | Highest risk for metal parts |
| 🇨🇳 China | 3926.30.50.00 |
5-7% | 5-7% | No additional Section 301/232 |
| 🇪🇺 EU | 3926.30.50.00 |
0-2.5% | 0-2.5% | No additional tariffs, but CE/RoHS needed |
| 🇬🇧 UK | 3926.30.50.00 |
0-2.5% | 0-2.5% | Post-Brexit rules apply |
📌 Conclusion:
- USA is the most challenging market for metal furniture parts due to the 87.9% total tariff.
- Plastic parts are much more viable for US export with a 22.8-24.0% total tariff.
- For metal parts, consider design optimization to reduce metal content or reclassify if possible (e.g., as "parts of machinery" if applicable, though unlikely for furniture).
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Steel Seat Frame" as "Plastic Furniture Part"
👉 Consequence: Customs inspection reveals metal → Penalty + Back Taxes + Delay.
❌ Mistake 2: Ignoring the "Section 232" Tariff for Metal Parts
👉 Consequence: Underestimating costs by 65%+, leading to massive profit loss.
❌ Mistake 3: Vague Description "Furniture Accessories"
👉 Consequence: Customs assigns highest default duty → Audit Risk.
✅ Correct Practice:
"Steel Seat Bracket, Model XYZ, 100% Steel, for Office Chair Use"
"Plastic Armrest, Model ABC, ABS Plastic, for Sofa Use"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Metal Parts: 87.9% Tax Pain, Plastic Parts: 23% Tax Gain!"
🔹 "Be Specific, Be Accurate, Avoid Audits!"
📌 Pro Tip:
If you are importing large volumes of metal seat parts into the US, consult a licensed customs broker to explore Section 321 de minimis exemptions (if applicable) or duty drawback programs.
For plastic parts, ensure certifications (RoHS, CA Prop 65) are ready to avoid clearance delays.
📣 Immediate Action:
📞 Verify Material Composition → Select Correct HS Code → Prepare Detailed Documentation.
🚀 Optimize Your Supply Chain Today!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Tariff Counts!
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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.