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CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4016990500 | 20.9% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 6307908995 | 17.0% | CN | US | Official Doc |
| 4016996050 | 37.5% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
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AI Analysis
🚗 Armrest Covers (Automotive/Interior Trim Components)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Armrest Covers"?
Armrest covers are specialized interior trim components used to upholster or protect the armrests of vehicles (cars, trucks, SUVs), office furniture, or medical equipment. In international trade, their classification depends heavily on the material composition and function. They are generally categorized as either rubber/plastic elastic products, textile products, or plastic articles.
⚠️ Key Distinction Point:
- If made of rubber/plastic elastomers → Classified under Chapter 40 (Rubber & Plastics);
- If made of textiles/fabrics → Classified under Chapter 63 (Textiles);
- If made of rigid/flexible plastics → Classified under Chapter 39 (Plastics).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material Inference | Applicable Scenario | Total Tax Rate |
|---|---|---|---|---|
4016.99.60.50 |
Other vulcanized rubber articles (Armrest cover as elastic rubber item) | Rubber or Plastic-like Elastic Material | Automotive interior parts, durable elastic covers | 37.5% |
6307.90.98.91 |
Other made-up textile articles (Armrest cover as textile finished good) | Fabric or Synthetic Fiber | Upholstered car interiors, fabric-wrapped armrests | 24.5% |
3926.90.99.89 |
Other articles of plastic and other materials (Armrest cover as general plastic article) | Plastic or Fabric-based Composite | General plastic molded covers, versatile plastic items | 22.8% |
4016.99.05.00 |
Other vulcanized rubber articles, household or personal use (Armrest cover as rubber household item) | Vulcanized Rubber or Rubber-like Elastic Material | Household furniture armrests, rubber-based upholstery | 20.9% |
3926.30.50.00 |
Other plastic articles, connecting parts for bodies/chassis (Armrest cover as plastic fitting) | Plastic | Plastic interior fittings, car body connection parts | 22.8% |
🔍 Key Reminder:
- The material is the decisive factor. If the cover is stretchy like a tire, it goes to Chapter 40. If it’s sewn from cloth, it goes to Chapter 63. If it’s molded plastic, it goes to Chapter 39.
- Misclassification due to vague descriptions (e.g., just "Cover") can lead to significant tariff penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (and subsequent imports)
🎯 1. 4016.99.60.50 —— Other Vulcanized Rubber Articles (High Tariff)
| Item | Content |
|---|---|
| Base Tariff | 2.5% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Applicable (Deny de minimis) |
| Legal Basis Path | Section 301: 25% → Section 122: 10% → HS: 4016.99.60.50 |
📌 Explanation:
- Base Tariff 2.5%: Standard customs duty for rubber articles.
- Section 301 Surtax 25%: Additional tariff imposed on Chinese goods under Trade Act Section 301.
- Section 122 Tariff 10%: Additional duty under Section 122 of the Trade Act of 1974 (used for national security/economic protection).
- Total 37.5%: This is a high-cost category. Proper material proof is required to avoid being misclassified here if a lower rate is applicable.
🎯 2. 6307.90.98.91 —— Other Made-up Textile Articles (Moderate Tariff)
| Item | Content |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 7.5% → Section 122: 10% → HS: 6307.90.98.91 |
📌 Note:
- If your armrest covers are made of fabric, neoprene, or synthetic textiles, this is a more favorable category than rubber.
- Ensure the description clearly states "Textile" or "Fabric" to support this classification.
🎯 3. 3926.90.99.89 —— Other Plastic Articles (Moderate Tariff)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 7.5% → Section 122: 10% → HS: 3926.90.99.89 |
📌 Note:
- Suitable for plastic-coated or rigid plastic armrest covers.
- Lower base rate than rubber, but still subject to significant surtaxes.
🎯 4. 4016.99.05.00 —— Other Vulcanized Rubber Articles, Household Use (Lowest Rubber Tariff)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 7.5% → Section 122: 10% → HS: 4016.99.05.00 |
📌 Note:
- If the armrest cover is for home furniture (e.g., sofa armrest) rather than automotive, and is made of rubber, this is the most cost-effective option among rubber classifications.
- Crucial: Must prove "Household Use" to qualify for this lower base rate.
🎯 5. 3926.30.50.00 —— Other Plastic Articles (Automotive Parts)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 7.5% → Section 122: 10% → HS: 3926.30.50.00 |
📌 Note:
- Specifically for plastic articles used as connectors or parts for vehicle bodies.
- If the armrest cover is a plastic insert or fitting, this may apply.
🛠️ IV. Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (No Missing Items)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material composition (e.g., "100% Silicone Rubber" or "Polyester Fabric") |
| ✅ Material Composition Certificate | ✔️ | Third-party test report confirming material % (Critical for HS Code determination) |
| ✅ Product Photos (with Label) | ✔️ | Show the item clearly, including texture and any branding |
| ✅ Commercial Invoice | ✔️ | Describe as "Armrest Cover, Material: [Rubber/Fabric/Plastic], For [Car/Furniture]" |
| ✅ Packing List | ✔️ | Detail contents to avoid mixed shipments |
| ✅ Origin Certificate (CO) | ✔️ | Required for verifying Chinese origin and applying surtaxes |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Material First, Function Second, Name Precise, Tax Down!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Fabric Cover | 6307.90.98.91 (Textile) |
Misdeclare as "Rubber" → 37.5% |
| Rubber Cover (Home Use) | 4016.99.05.00 (Household Rubber) |
Misdeclare as "Automotive Rubber" → 37.5% |
| Plastic Cover | 3926.90.99.89 or 3926.30.50.00 |
Vague description "Cover" → High risk of audit |
| Mixed Material | Provide % composition | Guessing the HS Code → Delay & Penalties |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Neoprene/Covered Fabric | If >50% rubber by weight, classify under Chapter 40. If fabric dominates, Chapter 63. |
| Automotive vs. Household | Use 4016.99.05.00 for household armrests to save 16.6% in tariffs compared to automotive rubber. |
| Pre-mounted vs. Loose | If the cover is pre-attached to the armrest, declare as assembly (may change HS Code entirely). |
| Custom OEM Designs | Provide design files to prove material-specific functionality. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | Varies by Material | 20.9% – 37.5% | No specific cert needed for clearance, but FCC/RoHS if electronic | High surtaxes apply |
| 🇨🇳 China | Varies by Material | 5% – 10% | CCC (if applicable) | Low base rates, no surtaxes |
| 🇪🇺 EU | Varies by Material | 0% – 6% | CE (if applicable) | No Section 301/122 |
| 🇬🇧 UK | Varies by Material | 0% – 6% | UKCA | Post-Brexit rules apply |
| 🇯🇵 Japan | Varies by Material | 0% – 5% | PSE (if electronic) | Generally low tariffs |
📌 Conclusion:
- USA imposes significant additional tariffs on Chinese goods.
- Material identification is the single most important factor for cost optimization.
- For rubber items, choosing4016.99.05.00(Household) over4016.99.60.50(Other) can save 16.6% in total tax.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring all armrest covers as "Rubber" without specifying use
👉 Consequence: Paying 37.5% instead of 20.9% → $16,600 extra per $100k shipment!
❌ Error 2: Using generic term "Accessory" without material details
👉 Consequence: Customs delays, requests for additional documentation, potential seizure
❌ Error 3: Mixing textile and rubber components without specifying dominance
👉 Consequence: Misclassification risk → Penalties + Interest
❌ Error 4: Ignoring Section 122 & 301 surtaxes in cost calculation
👉 Consequence: Profit margin erosion → Financial loss
✅ Correct Approach:
"Armrest Cover, 100% Silicone Rubber, for Sofa Use, Model XYZ, Made in China"
OR
"Armrest Cover, 80% Polyester Fabric, 20% Rubber Backing, for Car Seat, Model ABC, Made in China"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mnemonic:
🔹 "Material Defines Code, Use Defines Rate, Rubber vs Fabric, Tax Varies Great!"
🔹 "Household Rubber is Cheaper, Automotive Rubber is More Expensive, Textile is Middle Ground!"
📌 Pro Tip:
If your armrest covers are originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower tariffs under free trade agreements.
Recommendation: Apply for Advance Ruling before shipment to lock in the correct HS Code and tax rate.
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Material Specs + Apply for HS Code Advance Ruling
🚀 Ensure Your Armrest Covers Clear Customs Smoothly, Efficiently, and Profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Deserves Precise Calculation!
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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.