折叠冰袋椅
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926902100 | 21.7% | CN | US | Official Doc |
| 7326908610 | 87.9% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
AI Analysis
❄️ Folding Ice Bag Chair (折叠冰袋椅)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Cold Storage & Medical Supplies
📌 I. Product Definition & Classification: What Exactly is a "Folding Ice Bag Chair"?
A Folding Ice Bag Chair is a specialized hybrid product combining medical/therapeutic cooling devices with portable seating furniture. It is typically used in: - Medical contexts: For patients requiring prolonged bed rest or sitting, where ice packs are applied for pain relief (e.g., hemorrhoids, post-surgery swelling). - Industrial/Outdoor contexts: For workers in high-heat environments who need portable cooling while resting. - Emergency/Special events: Where temporary seating with cooling capabilities is required.
⚠️ Critical Classification Dilemma: This product straddles two distinct categories in the Harmonized Tariff Schedule (HTS): 1. Textile Goods (Chapter 63): If the chair is primarily made of fabric, canvas, or non-woven materials, and the ice bag is considered an accessory or integral part of the textile structure. 2. Plastic Products (Chapter 39): If the chair’s primary function is the ice bag itself (the cooling element), and the "chair" structure is merely a holder or container for the plastic ice bag.
Key Distinction Point: - If the ice bag is the main value component and the chair structure is minimal (e.g., a plastic frame holding a standard ice bag) → Likely 3926.90.21.00 (Articles of plastics). - If the chair structure is the main component (e.g., a folding canvas chair with a sewn-in or attached ice pack) → Likely 6307.90.98.91 (Other made up textile articles). - Note: The reference data indicates no direct match for "chairs" in textile categories, pointing to the general "Other" bucket for textiles.
📦 II. HS Code Classification Details (2026 Reference Data)
Based on the provided reference data, here are the three possible classifications with their tax implications:
| HS Code | Product Description | Material Composition | Primary Function | Risk Level |
|---|---|---|---|---|
3926.90.21.00 |
Ice bags; douche bags; hot water bottles... (Other articles of plastics) | Plastic (Main component) | Cooling/Therapeutic | ⭐⭐⭐ High Risk (If misclassified as textile) |
6307.90.98.91 |
Other made up articles (General textile bucket) | Textile/Fabric | Seating + Cooling | ⭐⭐ Medium Risk (Generic category, high scrutiny) |
7326.90.86.10 |
Other articles of iron or steel | Metal (Frame only) | Structural Support | ⭐ Low Risk (If declared as part assembly) |
🔍 Critical Note: -
3926.90.21.00explicitly lists "Ice bags". If your product is essentially an ice bag placed on or integrated into a seat, this is the most precise description for the cooling component. -6307.90.98.91is a "catch-all" for textile goods. If the chair is mostly fabric, it may fall here, but customs may challenge the lack of specificity. -7326.90.86.10applies only if the metal frame is the primary declared value, which is rare for a "chair" product.
💰 III. 2026 Tariff Rate Breakdown (Including Supplementary Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025+ (Current trade environment)
🎯 1. 3926.90.21.00 – Ice Bags & Similar Nursing Cushions (Plastic)
| Item | Details |
|---|---|
| Base Duty | 4.2% |
| Additional Duty | 7.5% |
| Total Duty Rate | 11.7% |
| Tax Calculation | CIF Value × 11.7% |
| De Minimis Eligibility | ❌ No (High-value commercial goods) |
| Legal Basis | Standard HTS + Section 301/IEEPA adjustments |
📌 Explanation: - This is the most favorable rate among the options provided. - It explicitly covers "Ice bags" and "invalid and similar nursing cushions", which directly matches the functional use of a folding ice bag chair. - Why it’s recommended: If the ice bag is the key selling point, classifying under this specific description avoids the ambiguity of "Other made up articles."
🎯 2. 6307.90.98.91 – Other Made Up Textile Articles
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Additional Duty | 0.0% |
| Total Duty Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Eligibility | ✅ Possibly (If value is low, but risky for chairs) |
| Legal Basis | General textile category |
📌 Warning: - While the rate is 0%, this is a generic category. Customs officers may suspect misclassification. - If the product is deemed primarily a "furniture" item or "medical device," this code may be rejected. - Risk: If audited, you may be forced to pay back duties for the plastic component or reclassify to
3926.90.21.00.
🎯 3. 7326.90.86.10 – Other Articles of Iron or Steel
| Item | Details |
|---|---|
| Base Duty | 2.9% |
| Additional Duty (Steel/Aluminum/Copper) | 50.0% |
| Additional Duty (Section 301) | 25.0% |
| Total Duty Rate | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | Steel-specific tariffs |
📌 Critical Alert: - DO NOT USE THIS CODE unless the product is primarily steel with minimal other materials. - The 50% steel/aluminum duty is punitive. For a "Folding Ice Bag Chair," this is extremely high cost and likely incorrect unless the chair is a heavy-duty industrial metal frame. - This code is included in the reference but is not recommended for typical consumer folding chairs.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Purpose |
|---|---|---|
| Product Specification Sheet | ✔️ | Details material composition (e.g., "Plastic ice bag with fabric seat cover") |
| Material Breakdown | ✔️ | Percentage of plastic, textile, and metal |
| Product Photos | ✔️ | Show ice bag, folding mechanism, and overall structure |
| Commercial Invoice | ✔️ | Clearly describe as "Folding Ice Bag Chair – Plastic Cooling Component" |
| Bill of Lading | ✔️ | Standard shipping document |
✅ 2. Classification Strategy (Key Tip)
🔥 "Focus on the Core Function: Cooling or Seating?"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Primary value is the ICE BAG (e.g., cheap plastic frame, focus on cooling) | 3926.90.21.00 |
Explicitly lists "Ice bags"; lower risk of audit; 11.7% total tax |
| Primary value is the CHAIR (e.g., expensive fabric, ice bag is small accessory) | 6307.90.98.91 |
0% tax, but high scrutiny; must prove textile dominance |
| Heavy Metal Frame (e.g., industrial cooling seat) | 7326.90.86.10 |
Avoid unless necessary; 77.9% tax is prohibitive |
📌 Recommendation:
For most consumer or medical "Folding Ice Bag Chairs,"3926.90.21.00is the safest and most logical classification because the ice bag is the functional differentiator. The 11.7% duty is manageable compared to the 77.9% steel tariff.
✅ 3. Special Cases & Mitigation
| Situation | Strategy |
|---|---|
| OEM Customization | Provide design specs to prove plastic ice bag is the main component. |
| Medical Device Claim | If marketed as a medical device, consider additional FDA regulations, but HS code remains 3926.90.21.00 for the ice bag component. |
| Mixed Materials | Declare the principal material (usually plastic for ice bags) to avoid steel/textile disputes. |
| Origin Verification | Ensure the plastic is not from a sanctioned source; verify COO for any potential exemptions. |
🌍 V. Global Market Comparison (2026 Overview)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.21.00 |
11.7% | Standard FDA/Consumer Safety |
| 🇨🇳 China | 3926.90.21.00 |
~5-10% | CCC if applicable |
| 🇪🇺 EU | 3926.90.97 |
~4-6% | CE Marking for plastic products |
| 🇬🇧 UK | 3926.90.97 |
~4-6% | UKCA Marking |
| 🇨🇦 Canada | 3926.90.90 |
~5-6% | No additional duties |
📌 Conclusion: - USA is the most complex market due to additional duties, but
3926.90.21.00remains competitive at 11.7%. - Avoid7326.90.86.10in the US unless you are importing heavy metal industrial seating, as the 77.9% tax will erase all margins.
📌 VI. Common Errors & Pitfalls (Learn from Mistakes)
❌ Error 1: Classifying under 7326.90.86.10 for a plastic/fabric chair.
👉 Consequence: 77.9% duty → Massive cost increase → Uncompetitive pricing.
❌ Error 2: Using 6307.90.98.91 for a product that is primarily plastic.
👉 Consequence: Customs audit → Reclassification to 3926.90.21.00 → Back taxes + Penalties.
❌ Error 3: Not declaring the ice bag explicitly.
👉 Consequence: Misdescription → Customs delays → Additional inspections.
✅ Correct Approach:
"Folding Ice Bag Chair, Plastic Ice Bag with Fabric Cover, Model XYZ, FDA Compliant"
🎯 VII. Conclusion: Professional Classification, Lower Costs, Faster Clearance
🎯 Key Takeaway:
🔹 "Ice Bag First, Chair Second" → Use
3926.90.21.00for the best balance of accuracy and cost (11.7%).
🔹 "Steel Tax is Deadly" → Avoid7326.90.86.10unless you are moving industrial metal frames.
🔹 "Textile Loophole is Risky" →6307.90.98.91(0%) is tempting but risky if the product is not predominantly textile.
📌 Pro Tip:
If your product is primarily for medical use, ensure it meets FDA 510(k) requirements if it claims therapeutic benefits, even if the HS code is for general plastic articles.
📣 Immediate Action:
📞 Consult with a Customs Broker to confirm the principal material determination.
📄 Prepare detailed product specs highlighting the plastic ice bag component.
🚀 Classify under3926.90.21.00for the most defensible and cost-effective clearance in the US market.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on Getting the HS Code Right!
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.