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CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 6217109550 | 32.1% | CN | US | Official Doc |
| 3926909940 | 22.8% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
| 6217909095 | 32.1% | CN | US | Official Doc |
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AI Analysis
🧥 Clothing罩 (Clothing Covers / Garment Covers)
🌐 HS Code & Tariff Guide | 2026 Updated Classification & Customs Clearance Strategy | Expert-Level Compliance Insights
📌 One Product, Multiple Classifications — Why the HS Code Matters More Than Ever!
📌 一、Product Definition & Key Classification Points: What Exactly Is a “Clothing Cover”?
A clothing cover — also known as a garment cover, dress shield, protective cover, or clothing罩 — is a protective or decorative outer layer used to cover garments during storage, transport, or display. It is not a garment itself, but rather an accessory designed to protect, preserve, or present clothing.
⚠️ Critical Distinction:
- If it’s made of plastic or synthetic materials and used primarily for protection, it falls under plastics.
- If it’s made of fabric or textile, and used as a fashion accessory, it may be classified as a garment accessory.
- If it’s not a textile, and has no functional garment purpose, it may be treated as a general manufactured item.🔍 Why This Matters:
A single product can be classified under five different HS Codes, each with radically different tariffs — from 22.8% to 32.1%.
Misclassification = Overpayment, delays, or even seizure.
📦 二、HS Code Classification Breakdown (2026 Official Tariff Matrix)
| HS Code | Product Description | Classification Basis | Tax Rate | Key Notes |
|---|---|---|---|---|
3926.90.99.89 |
Other plastic articles, not elsewhere specified — includes clothing covers made of plastic/synthetic materials | Material-based: Plastic or synthetic resin | 22.8% | Most common for plastic garment covers |
3926.90.99.40 |
Other plastic articles — includes protective covers made of plastic | Material-based: Plastic/synthetic | 22.8% | Same as above; identical tax treatment |
6217.10.95.50 |
Other accessories for clothing — includes non-textile garment covers | Functional use: Accessory for garments | 32.1% | Higher tariff due to "accessory" classification |
6217.90.90.95 |
Other accessories for clothing — similar to above | Functional use: Clothing attachment | 32.1% | Same rate as 6217.10.95.50 |
6307.90.98.91 |
Other made-up articles — includes protective garment covers not elsewhere specified | Form/Use: Finished product, non-textile | 24.5% | Slightly higher than plastic, lower than accessories |
✅ Summary:
- Plastic-based covers →3926.90.99.89or3926.90.99.40→ 22.8%
- Textile or fabric-based covers →6217.10.95.50or6217.90.90.95→ 32.1%
- Non-textile, non-plastic, finished product →6307.90.98.91→ 24.5%
💰 三、2026 Tariff Breakdown (US Customs & Border Protection – CBP)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
✅ Tariff Type: Ad valorem (based on CIF value)
🎯 1. 3926.90.99.89 & 3926.90.99.40 — Plastic Garment Covers (Lowest Tax)
| Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Standard tariff for plastic articles |
| Section 301 (USITC) Additional Duty | 7.5% | Imposed under Section 301 of the Trade Act of 1974 (China-specific) |
| Section 122 (IEEPA) Emergency Duty | 10% | Under the International Emergency Economic Powers Act (IEEPA) — applies to goods from China |
| Total Effective Duty | 22.8% | Sum of all three |
| De Minimis Threshold | ❌ Not applicable | No exemption — even small shipments are subject to full duty |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
- These codes apply only if the cover is made of plastic or synthetic resin (e.g., PVC, polyethylene, polyester film).
- If it has any textile component, even a small fabric lining, do not use this code.
🎯 2. 6217.10.95.50 & 6217.90.90.95 — Clothing Accessories (Highest Tax)
| Component | Rate | Explanation |
|---|---|---|
| Base Duty | 14.6% | Higher base rate for clothing accessories |
| Section 301 (USITC) Additional Duty | 7.5% | Same as above |
| Section 122 (IEEPA) Emergency Duty | 10% | Same as above |
| Total Effective Duty | 32.1% | Significantly higher than plastic version |
| De Minimis Threshold | ❌ Not applicable | No relief even for small shipments |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6217.10.95.50 → FOOTNOTE:9903.88.01 |
📌 Why So High?
- The U.S. Customs treats non-textile garment covers as accessories if they are designed to be worn or used with clothing — even if they’re not garments themselves.
- This includes protective sleeves, display covers, fashion shields, etc.
🎯 3. 6307.90.98.91 — Other Made-Up Articles (Mid-Range Tax)
| Component | Rate | Explanation |
|---|---|---|
| Base Duty | 7.0% | Standard for miscellaneous made-up articles |
| Section 301 (USITC) Additional Duty | 7.5% | Same as above |
| Section 122 (IEEPA) Emergency Duty | 10% | Same as above |
| Total Effective Duty | 24.5% | Middle ground between plastic and accessory |
| De Minimis Threshold | ❌ Not applicable | No exemption |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6307.90.98.91 → FOOTNOTE:9903.88.01 |
📌 When to Use This Code?
- If the cover is not plastic, not textile, and not clearly an accessory — e.g., a rigid, molded plastic cover with a decorative finish used for display or storage.
- Often used for luxury fashion display covers or protective cases for high-end garments.
🛠️ 四、Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must state material (plastic, fabric, composite) |
| ✅ Material Certificate (e.g., MSDS) | ✔️ | Proves plastic/synthetic content |
| ✅ High-Resolution Product Photos | ✔️ | Shows construction, material, and use |
| ✅ Commercial Invoice | ✔️ | Must clearly state: “Plastic Garment Cover – For Storage/Display” |
| ✅ Bill of Lading (BOL) | ✔️ | For shipment tracking |
| ✅ Certificate of Origin (CO) | ✔️ | Needed for tariff eligibility |
| ✅ Third-Party Test Report | ✔️ | Optional but recommended (e.g., RoHS, REACH, UL) |
✅ 2.申报技巧(Key Rules to Remember)
🔥 “Material First, Use Second, Name Last — One Mistake, 10% Tax Jump!”
| Scenario | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| Plastic cover (PVC film, no fabric) | 3926.90.99.89 or 3926.90.99.40 |
6217.10.95.50 |
Tax increase from 22.8% → 32.1% |
| Fabric-lined plastic cover | ❌ Do NOT use plastic code | 3926.90.99.89 |
Misclassification → penalties |
| Display cover made of rigid plastic | 6307.90.98.91 |
3926.90.99.89 |
Under-taxed → future audit risk |
| Cover used for fashion shows | 6217.10.95.50 |
3926.90.99.89 |
Higher tax risk |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Hybrid material (plastic + fabric) | Use 6217.10.95.50 — accessory classification |
| Used in fashion retail displays | Use 6307.90.98.91 — made-up article |
| High-value, luxury garment cover | Consider pre-ruling application with CBP |
| Shipment to US from Vietnam/Mexico | May qualify for IEEPA exemption — 0% on some codes |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Duties | Total Tax | Notes |
|---|---|---|---|---|---|
| 🇺🇸 United States | 3926.90.99.89 |
5.3% | +7.5% +10% | 22.8% | All codes subject to 301/122 |
| 🇨🇳 China | 3926.90.99.89 |
5% | None | 5% | No 301/122 |
| 🇪🇺 EU | 3926.90.99.89 |
0% | None | 0% | If CE compliant |
| 🇦🇺 Australia | 3926.90.99.89 |
5% | None | 5% | No additional duties |
| 🇯🇵 Japan | 3926.90.99.89 |
0% | None | 0% | No 301/122 |
📌 Insight:
- China-origin products face the highest tariffs in the US.
- Vietnam/Mexico origin may avoid 301/122 duties — consider shifting production.
📌 六、Common Mistakes & Real-World Pitfalls
❌ Mistake 1: Using 3926.90.99.89 for a fabric-lined plastic cover
👉 Result: 32.1% tax — $10,000 shipment → $3,210 extra duty!
❌ Mistake 2: Calling a plastic cover a “garment accessory” in the invoice
👉 Result: Misclassification → CBP audit, delay, fines
❌ Mistake 3: Not providing material proof
👉 Result: CBP defaults to highest tariff — 32.1%
✅ Correct Declaration Example:
"Plastic Garment Cover, 100% Polyethylene, for Storage & Display, 27cm x 35cm, No Textile Components, Model XYZ, Made in China"
🎯 七、Final Verdict: How to Win the Tariff Game
🔹 Plastic? → Use
3926.90.99.89or3926.90.99.40→ 22.8%
🔹 Fabric? → Use6217.10.95.50→ 32.1%
🔹 Rigid, non-textile, non-plastic? → Use6307.90.98.91→ 24.5%📌 Golden Rule:
"Material determines code, code determines cost."
📣 Call to Action: Don’t Risk It — Get It Right the First Time!
📞 Contact a CBP-licensed customs broker
📄 Apply for an Advance Ruling (Pre-Ruling) on your HS Code
📂 Prepare full documentation — material proof, photos, specs
🚀 Save thousands in duties, avoid delays, and ship with confidence!
✨ Pro Tip:
If your product is made in Vietnam, Mexico, or Thailand, you may avoid the 10% IEEPA + 7.5% USITC duties — check origin eligibility before shipping to the US.
💼 Your Product. Your Cost. Your Control.
🔍 Accurate HS Code = Lower Tax = Faster Clearance = Higher Profit!
✅ Professional Customs Compliance Starts Here.
🚀 Ship Smarter. Pay Less. Win More.
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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.