桌脚垫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4016990500 | 20.9% | CN | US | Official Doc |
| 3926902500 | 24.0% | CN | US | Official Doc |
| 4016996050 | 37.5% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
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AI Analysis
🦶 桌脚垫 (Table Leg Pads)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 Part 1: Product Definition & Classification: What exactly are "Table Leg Pads"?
Table Leg Pads are small protective accessories attached to the bottom of furniture legs. Their primary functions are: 1. Floor Protection: Preventing scratches on hardwood, tile, or laminate floors. 2. Anti-Slip: Increasing friction to prevent furniture from sliding. 3. Noise Reduction: Cushioning the impact when furniture is moved.
In international trade, these items are classified based on their material composition. They are generally divided into two main categories: * Rubber Products: Typically made of vulcanized rubber (natural or synthetic), often black, durable, and heavy-duty. * Plastic Products: Typically made of PVC, PE, or PP, often transparent, colored, or soft-touch.
⚠️ Key Classification Point:
- If the pad is made of vulcanized rubber → It falls under Chapter 40 (Rubber and Articles Thereof).
- If the pad is made of plastic → It falls under Chapter 39 (Plastics and Articles Thereof).
- Misclassification Risk: Declaring a rubber pad as plastic (or vice versa) can lead to significant tariff differences due to US Section 301 and IEEPA tariffs.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four most likely HS Code classifications for "Table Leg Pads," depending on the specific material and product form:
| HS Code | Material Type | Product Description | Application Scenario | Estimated Total Tax |
|---|---|---|---|---|
4016.99.05.00 |
Rubber | Other vulcanized rubber articles | Heavy-duty rubber pads, black/non-colored, general household use | 20.9% |
3926.90.25.00 |
Plastic | Other plastic articles | General plastic pads, non-specific use, "catch-all" plastic category | 24.0% |
4016.99.60.50 |
Rubber | Other vulcanized rubber articles | Specific rubber防滑 (anti-slip) pads, often thicker or specialized rubber | 37.5% |
3926.30.50.00 |
Plastic | Plastic fasteners/connections | Plastic pads classified as "connectors/fittings" for furniture | 22.8% |
🔍 Key Distinctions:
- Chapter 40 (Rubber) vs. Chapter 39 (Plastic): This is the most critical decision. Rubber pads (4016...) generally have lower base tariffs than plastic pads (3926...) in some specific sub-headings, but the additional tariffs vary. - Sub-heading Nuance:4016.99.60.50has a significantly higher total tax (37.5%) compared to4016.99.05.00(20.9%), likely due to specific product attributes or duty rate differences within the rubber category. - Plastic Variance: Plastic pads range from 22.8% to 24.0%. The3926.30.50.00classification treats them as "connectors," while3926.90.25.00treats them as "other articles."
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current Trade Policies (Section 301 + IEEPA)
The total tax burden is calculated as the sum of: 1. Base Tariff (MFN): The standard Most Favored Nation rate. 2. Section 301 Additional Tariff: Often cited as "Additional Tariff" in US trade data. 3. IEEPA Section 122 Tariff: A 10% surcharge on certain Chinese imports (as per the provided data context).
🎯 1. 4016.99.05.00 — Rubber Table Leg Pads (General)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | 7.5% |
| IEEPA Section 122 Tariff | 10% |
| Total Effective Rate | 20.9% |
| Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis for Section 301/IEEPA goods) |
| Legal Basis Path | HTSUS:4016.99.05.00 → Section 301 → IEEPA:9903.01 |
📌 Explanation:
- This is often the most cost-effective classification for standard rubber pads. - The base tariff is low (3.4%), but the addition of Section 301 and IEEPA pushes the total to ~21%.
🎯 2. 3926.90.25.00 — Plastic Table Leg Pads (General/Other)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Tariff | 7.5% |
| IEEPA Section 122 Tariff | 10% |
| Total Effective Rate | 24.0% |
| Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3926.90.25.00 → Section 301 → IEEPA:9903.01 |
📌 Explanation:
- Plastic pads generally have a higher base tariff (6.5%) than the cheaper rubber option (3.4%). - This is a common "catch-all" for plastic household items.
🎯 3. 4016.99.60.50 — Rubber Table Leg Pads (Specific/High-Tax)
| Item | Detail |
|---|---|
| Base Tariff | 2.5% |
| Section 301 Additional Tariff | 25.0% |
| IEEPA Section 122 Tariff | 10% |
| Total Effective Rate | 37.5% |
| Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:4016.99.60.50 → Section 301 (Higher Bracket) → IEEPA:9903.01 |
📌 Warning:
- Although the base tariff is lower (2.5%), the Section 301 tariff is significantly higher (25%). - This results in the highest total tax rate (37.5%) among the options. - Avoid this classification unless your product strictly meets the specific criteria for this subheading (e.g., specific size, type of rubber, or end-use not covered by05.00).
🎯 4. 3926.30.50.00 — Plastic Fasteners/Connectors
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | 7.5% |
| IEEPA Section 122 Tariff | 10% |
| Total Effective Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3926.30.50.00 → Section 301 → IEEPA:9903.01 |
📌 Explanation:
- This classification relies on the argument that the pad acts as a "connector" or "fitting" for furniture. - It sits in the middle of the cost spectrum (22.8%). - Ensure your product description supports the "connector/fitting" narrative to justify this code.
🛠️ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Essential Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (Rubber vs. Plastic), Hardness (Shore A), Dimensions, Color. |
| ✅ Product Photos | ✔️ | Show the pad from multiple angles. Is it clearly rubber (matte, flexible) or plastic (glossy, rigid)? |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item as "Table Leg Pads" and specify the material (e.g., "Vulcanized Rubber Pads" or "PVC Plastic Pads"). |
| ✅ Bill of Lading/Air Waybill | ✔️ | Ensure the description matches the invoice. |
| ✅ Fiber Content/Composition Label | ✔️ | If sold as a set, include material breakdown. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Material First, Function Second, HS Code Follows!”
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| Standard Black Rubber Pads | 4016.99.05.00 |
Lowest total tax (20.9%). Most common for heavy-duty furniture pads. |
| Transparent/Colored Soft Pads | 3926.90.25.00 |
Clearly plastic. "Other plastic articles" is the safe default. |
| Furniture-Attached Plastic Clips | 3926.30.50.00 |
If the pad is a clip that connects to the leg, it may be seen as a "connector." |
| Specialized Thick Rubber Mats | 4016.99.60.50 |
Avoid if possible due to 37.5% tax. Only use if it doesn't fit 05.00. |
⚠️ Critical Warning:
- Do NOT declare rubber pads as plastic to save tax. Customs can test materials. If a rubber pad is declared as plastic (3926.90.25.00), you might pay 24% now, but if audited and found to be rubber (4016.99.05.00), you face penalties. - Conversely, if a plastic pad is declared as rubber, it might be rejected at the border for misdeclaration.
✅ 3. Special Situations
| Situation | Advice |
|---|---|
| Mixed Materials | If the pad has a rubber bottom and a plastic top, classify based on the essential character (usually the rubber part for protection). |
| OEM Custom Shapes | Provide design drawings. If the shape is unique, it doesn't change the HS code, but it helps justify the "specific article" classification. |
| Large Bulk Orders | Consider applying for a Binding Ruling from CBP if the material is ambiguous (e.g., TPU - Thermoplastic Polyurethane). TPU can be classified as either rubber or plastic, leading to different tariffs. |
🌍 Part 5: Global Market Comparison (2026 Outlook)
| Market | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4016.99.05.00 |
20.9% | Best option for rubber. Avoid 60.50 due to high tax. |
| 🇺🇸 USA | 3926.90.25.00 |
24.0% | Default for plastic. |
| 🇪🇺 EU | 4016.99 |
~2.4% | No Section 301/IEEPA tariffs. Much cheaper. |
| 🇨🇳 China | 4016.99 |
~5.3% | Import into China is moderate. |
| 🇨🇦 Canada | 4016.99 |
~0-6.5% | Depends on CUSMA eligibility. |
📌 Conclusion for US Imports:
- USA is the most expensive market due to Section 301 and IEEPA tariffs. - Rubber (4016.99.05.00) is generally cheaper than Plastic (3926.90.25.00) or Special Rubber (4016.99.60.50). - Always aim for4016.99.05.00if your product is rubber-based.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Using vague descriptions like "Furniture Accessories"
👉 Consequence: CBP may assign a generic code with high penalties or deny entry.
✅ Fix: Use specific descriptions: "Vulcanized Rubber Table Leg Pads, Black, 1 inch diameter."
❌ Error 2: Confusing TPU (Thermoplastic Polyurethane) as Rubber
👉 Consequence: TPU is technically a plastic elastomer. Misclassifying as rubber can lead to audits.
✅ Fix: Check material specs. If it melts, it's plastic (3926). If it doesn't melt and is vulcanized, it's rubber (4016).
❌ Error 3: Ignoring IEEPA Section 122 Tariff
👉 Consequence: Underpaying taxes by 10%.
✅ Fix: Always add 10% to your cost calculation for China-origin goods subject to IEEPA.
🎯 Part 7: Conclusion: Precise Classification Saves Money!
🎯 Key Takeaway:
🔹 Material is King: Determine if it's Rubber (
4016) or Plastic (3926) first.
🔹 Sub-heading Matters:4016.99.05.00(20.9%) is significantly better than4016.99.60.50(37.5%).
🔹 Documentation is Key: Clear invoices and product specs prevent delays.
📌 Pro Tip:
If you are shipping small quantities for e-commerce, remember that de minimis (Section 321) exemptions DO NOT APPLY to goods subject to Section 301 or IEEPA tariffs. Every package is taxed!
📣 Immediate Action:
📞 Consult your freight forwarder with the exact material composition of your table leg pads.
🚀 Optimize your HS Code to4016.99.05.00(if rubber) to minimize costs.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point of tariff reduction 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.