户外藤制靠垫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4601930500 | 37.7% | CN | US | Official Doc |
| 9403830001 | 35.0% | CN | US | Official Doc |
| 4601224000 | 38.3% | CN | US | Official Doc |
| 9403830015 | 35.0% | CN | US | Official Doc |
| 4602123500 | 35.0% | CN | US | Official Doc |
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AI Analysis
🌿 Rattan Outdoor Cushions (Semi-finished)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Rattan Semi-finished Cushions"?
Rattan outdoor cushions (semi-finished) are intermediate products used in furniture manufacturing. In international trade, their classification depends on whether they are treated as woven materials/products (Chapter 46) or parts/accessories of furniture (Chapter 94). This distinction is critical because it determines the Base Tariff, even though the additional duties (Section 301 and Section 122) remain constant across categories.
⚠️ Key Distinction Point:
- If classified as Woven Rattan Products (e.g., mats, half-woven pieces) → Falls under Chapter 46 (Higher Base Tariff).
- If classified as Furniture Parts/Accessories → Falls under Chapter 94 (Zero Base Tariff).
- Shape & Material: Made of Rattan (Plant Fiber), in the form of semi-finished cushions or backing.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, there are 5 possible HS Codes for "Rattan Outdoor Cushions (Semi-finished)." Below is the breakdown:
| HS Code | Product Description | Classification Logic | Total Tax Rate |
|---|---|---|---|
| 4601.93.05.00 | Semi-finished Rattan Cushion, Woven Material Characteristic | Classified as "Other woven mats and matting of vegetable plaiting materials." Focuses on the woven nature of the rattan material. | 37.7% |
| 9403.83.00.01 | Semi-finished Rattan Cushion, Other Furniture Category | Classified as "Parts of furniture made of other vegetable materials." Falls under the General Furniture category as an accessory/semi-finished part. | 35.0% |
| 4601.22.40.00 | Semi-finished Rattan Cushion, Woven/Partially Woven | Classified as "Woven mats and matting of vegetable plaiting materials." Specific to partially woven structural features. | 38.3% |
| 9403.83.00.15 | Semi-finished Rattan Cushion, Furniture Accessory (Catch-all) | Classified as "Other furniture parts." Uses a catch-all principle for furniture-related accessories not explicitly defined elsewhere. | 35.0% |
| 4602.12.35.00 | Natural Rattan Cushion, Woven Product Characteristic | Classified as "Basketware and other articles of plaiting materials." Focuses on the natural rattan aspect as a finished or semi-finished woven article. | 35.0% |
🔍 Key Reminder:
- All codes share the same Additional Duties: 25% (Section 301) + 10% (Section 122).
- The Total Tax Difference comes entirely from the Base Tariff (2.7%, 3.3%, or 0%).
- Chapter 46 codes generally have a higher base tariff due to material-specific rules.
- Chapter 94 codes benefit from a 0% Base Tariff, resulting in a lower total tax burden (35.0%).
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Post-2025 Policies)
🎯 1. Codes with 35.0% Total Tax (Most Cost-Effective)
Applicable HS Codes: 9403.83.00.01, 9403.83.00.15, 4602.12.35.00
| Item | Content |
|---|---|
| Base Tariff | 0.0% (For Chapter 94 codes); 0.0% (For 4602.12.35.00 per data) |
| Section 301 Tariff | +25.0% (USITC Footnote, Trade Remedy) |
| Section 122 Tariff | +10.0% (IEEPA, Targeted China Duty) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ No (De minimis does not apply to Section 301/122 duties) |
| Legal Basis Path | USITC:9403.83.00.01 or USITC:4602.12.35.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- Base Tariff 0.0%: These codes either fall under furniture parts (9403) or specific woven articles with 0% base (4602.12.35.00).
- 25% Section 301: Standard USITC tariff on Chinese goods.
- 10% Section 122: Additional duty under IEEPA for Chinese origin.
- Total 35%: This is the lowest possible tax rate among the options.
🎯 2. Code with 37.7% Total Tax
Applicable HS Code: 4601.93.05.00
| Item | Content |
|---|---|
| Base Tariff | 2.7% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 37.7% |
| Tax Calculation | CIF Value × 37.7% |
| Legal Basis Path | USITC:4601.93.05.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- The 2.7% Base Tariff adds directly to the total.
- Avoid this code if a 35.0% alternative exists for similar goods.
🎯 3. Code with 38.3% Total Tax (Highest Tax)
Applicable HS Code: 4601.22.40.00
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| Legal Basis Path | USITC:4601.22.40.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- This code carries the highest base tariff (3.3%).
- It is classified under "Woven mats" with a higher material-specific duty.
- Recommendation: Only use this code if the product physically matches "partially woven mats" and no furniture-part classification is viable.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (100% Natural Rattan), Form (Semi-finished Cushion/Backer), Dimensions, Weight. |
| ✅ Photos (With Labels) | ✔️ | Clear images showing the rattan weave, lack of foam/padding (if truly semi-finished), and any tags. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code logic: e.g., "Semi-finished Rattan Cushion Backing" for Chapter 94 vs. "Woven Rattan Mat" for Chapter 46. |
| ✅ Packing List | ✔️ | Show if items are bundled with other furniture parts. |
| ✅ Structure Diagram | ✔️ | Helpful to prove it is not a finished upholstered cushion (which would have foam/cloth and go to a different chapter). |
✅ 2. Declaration Tips (Critical Keywords)
🔥 "Define Shape, Define Function, Choose Chapter Wisely!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Semi-finished Rattan Backing (No padding, just the woven frame) | 9403.83.00.01 or 9403.83.00.15 |
Best tax rate (35%). Classifies as a Furniture Part. |
| Semi-finished Woven Rattan Mat (Planned to be cut/sewn into cushion) | 4601.93.05.00 |
Classifies as Woven Material. Higher tax (37.7%). |
| Finished Rattan Cushion (With padding, fabric, zipper) | Not in Data | Likely 9404.90 or 6306.22. Do not use semi-finished codes! |
| Basket-like Rattan Structure | 4602.12.35.00 |
Classifies as Plaiting Article. Tax 35%. |
📌 Warning:
- If you declare "Cushion" but it’s just a rattan shell, customs may reclassify it to 6306 (Textile) or 9404 (Upholstery) if they suspect hidden padding.
- If you declare "Woven Mat" but it’s clearly a furniture part, they may reclassify to 9403 to align with function.
✅ 3. Special Considerations
| Issue | Advice |
|---|---|
| Section 301/122 Applicable? | YES. All listed codes are subject to these additional duties. No exemption for rattan. |
| De Minimis (800 USD) | NO. Section 301 and 122 duties apply even under de minimis. Do not attempt to split shipments to avoid duties. |
| Country of Origin | Must be China. If rattan is from Indonesia but assembled in China, it may still be CN origin. Proof of Substantial Transformation required. |
| Pre-Ruling | Highly Recommended. Apply for an Advance Ruling from CBP to confirm if 9403 (Furniture Part) is accepted for your specific semi-finished item. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Base Tariff | Additional Duties | Total Estimated Tax | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 9403.83.00.01 |
0% | 35% (301+122) | 35.0% | Best option for Rattan Furniture Parts. |
| 🇺🇸 USA | 4601.93.05.00 |
2.7% | 35% (301+122) | 37.7% | Alternative if Chapter 94 is rejected. |
| 🇪🇺 EU | 4601.93.00 / 9403.83 |
~5-6% | None | ~6% | No Section 301/122 in EU. Lower tax burden. |
| 🇨🇳 China | 4601.93 / 9403.83 |
~5-10% | None | ~10% | Domestic tax varies by exact subheading. |
📌 Conclusion:
- USA imposes the highest barrier due to Section 301 & 122.
- Choose9403.83over4601.xxto save 2.7%-3.3% on the base tariff.
- Rattan from non-China origins (e.g., Vietnam, Indonesia) may qualify for Section 301/122 exemption, reducing total tax to just the Base Tariff.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Finished Cushion" (9404) when it is Rattan Semi-finished
👉 Consequence: Customs rejects because material (Rattan) doesn’t match expected foam/fabric structure. Delay or fine.
❌ Mistake 2: Using 4601.22.40.00 when 9403.83.00.01 is viable
👉 Consequence: Paying 38.3% vs 35.0%. Unnecessary 3.3% cost increase on every shipment.
❌ Mistake 3: Ignoring Section 122
👉 Consequence: Declaration without 10% IEEPA duty leads to underpayment, audits, and penalties.
❌ Mistake 4: Not specifying "Semi-finished" in Description
👉 Consequence: Customs may assume it’s a finished product and apply different rules or reclassification.
✅ Correct Practice:
"Semi-finished Rattan Cushion Backing, Woven Natural Rattan, For Outdoor Furniture Assembly, Model XYZ, China Origin"
🎯 VII. Conclusion: Optimize Classification, Maximize Profit!
🎯 Remember the Strategy:
🔹 "Furniture Part (9403) is King" → 0% Base Tariff = 35% Total.
🔹 "Woven Mat (4601) is Costly" → 2.7-3.3% Base Tariff = 37.7-38.3% Total.
🔹 "Always declare 'Semi-finished'" → Avoids misclassification as finished goods.
📌 Pro Tip:
If your supplier sources Natural Rattan from Indonesia or Vietnam, consider shifting the assembly or substantial transformation step to a non-China country. This could eliminate the 35% Section 301/122 duties, leaving only the base tariff (often 0-6%).
📣 Immediate Action:
📞 Consult a Customs Broker: Verify if
9403.83.00.01is accepted for your specific "Semi-finished" design.
🚀 Apply for an Advance Ruling: Lock in the 35% rate and avoid border surprises.
💼 Your Bottom Line Matters: A 3.3% tax difference is huge on large volumes. Choose wisely!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent Saved is Pure Profit!
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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.