浮板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4016950000 | 21.7% | CN | US | Official Doc |
| 9506995500 | 22.8% | CN | US | Official Doc |
| 3926907500 | 14.2% | CN | US | Official Doc |
| 9506290080 | 17.5% | CN | US | Official Doc |
| 4016100000 | 35.0% | CN | US | Official Doc |
| 3926903000 | 39.2% | CN | US | Official Doc |
AI Analysis
🏄♂️ Float Board / Inflatable Pool Toy (浮板)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Transit Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Float Boards"?
Float boards are recreational accessories primarily used in swimming pools, beaches, and water parks. They provide buoyancy for relaxation, exercise, or children's play. In international trade, their classification hinges on two critical factors: 1. Material Composition: Typically PVC (Polyvinyl Chloride) or Rubber. 2. Intended Use: General recreation vs. Specific Sports Equipment.
⚠️ Key Distinction:
- If the product is inflatable and made of plastic/PVC, it often falls under Chapter 39 (Plastics) or Chapter 95 (Toys/Sports).
- If the product is made of rubber, it may fall under Chapter 40 (Rubber).
- Crucial Note: The presence of "Section 301 Tariffs" (122-Clause) and other trade measures significantly impacts the final cost.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the most relevant HS Codes for "Float Boards" (Inflatable), categorized by material and usage logic:
| HS Code | Product Description | Matching Logic | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
| 3926.90.75.00 | Plastic Float Board (Inflatable) | Matches "Inflatable articles" in title; Material inferred as PVC/Plastic (fits "Plastic articles"). | 14.2% | Base: 4.2% + 122-Clause: 10% |
| 9506.99.55.00 | Recreational Water Equipment Accessory | Usage match (Water game/Pool accessory); Material inferred as plastic/PVC (waterproof). | 22.8% | Base: 5.3% + 122-Clause: 10% + Steel/Aluminum/Copper Surcharge: 50% |
| 9506.29.00.80 | Other Water Sports Equipment | Usage: Water sports equipment; Form: Inflatable; Not excluded items like surfboards. | 17.5% | Base: 0.0% + 122-Clause: 10% + 301: 7.5% |
| 4016.95.00.00 | Rubber Inflatable Articles | "Inflatable" form matches; Material inferred as vulcanized rubber (no conflict). | 21.7% | Base: 4.2% + 122-Clause: 10% + 301: 7.5% |
| 4016.10.00.00 | Other Vulcanized Rubber Articles | Material inferred as vulcanized rubber/elastic material; Not hard rubber. | 35.0% | Base: 0.0% + 301: 25.0% + 122-Clause: 10% |
| 3926.90.30.00 | Plastic Part for Entertainments Ship/Water Sports | Inferred PVC material; Use: Accessory for water sports/entertainment boats. | 39.2% | Base: 4.2% + 301: 25.0% + 122-Clause: 10% |
🔍 Analysis of Tax Complexity:
- Lowest Risk/Tax:3926.90.75.00(14.2%) is the most common for standard PVC inflatable toys.
- High Risk/High Tax:3926.90.30.00(39.2%) and4016.10.00.00(35.0%) carry heavy Section 301 surcharges (25%) or combined tariffs.
- De Minimis Check: Most of these codes are subject to 122-Clause Tariffs (10% for China-origin goods), which may affect de minimis eligibility depending on the final country of origin determination.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by "122-Clause" and "Section 301" references in source data)
✅ Effective Time: Current (Post-2025 Trade Measures)
🎯 1. 3926.90.75.00 —— Best Case Scenario (Plastic/Inflatable)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Tariff | 0.0% (Not listed in source detail) |
| 122-Clause Tariff | +10% |
| Total Rate | 14.2% |
| Calculation | CIF Value × 14.2% |
| Legal Path | USITC:3926.90.75.00 → 122-Clause |
📌 Explanation:
- This code assumes the product is clearly a plastic inflatable.
- It avoids the higher 301 tariffs applicable to some plastic goods, keeping the burden manageable.
- Recommendation: Use this code if the product is purely PVC/Plastic and used as a toy.
🎯 2. 9506.99.55.00 —— Sports/Recreation Equipment with Metal Risk
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | 7.5% |
| 122-Clause Tariff | +10% |
| Metal Surcharge | +50% (if containing Steel/Aluminum/Copper components) |
| Total Rate | 22.8% (Base) / Higher (if metal parts present) |
| Calculation | CIF Value × Rate |
| Legal Path | USITC:9506.99.55.00 |
📌 Warning:
- If the float board has any metal valves, pumps, or frames, the 50% steel/aluminum/copper surcharge may apply, drastically increasing costs.
- Ensure the product is purely plastic/rubber to avoid this clause.
🎯 3. 4016.95.00.00 —— Rubber Inflatable Articles
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Tariff | 7.5% |
| 122-Clause Tariff | +10% |
| Total Rate | 21.7% |
| Calculation | CIF Value × 21.7% |
| Legal Path | USITC:4016.95.00.00 |
📌 Explanation:
- Only applicable if the product is made of vulcanized rubber.
- PVC products misclassified here may face penalties.
🎯 4. 4016.10.00.00 —— High Tax Rubber Category
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | +25.0% |
| 122-Clause Tariff | +10% |
| Total Rate | 35.0% |
| Calculation | CIF Value × 35.0% |
| Legal Path | USITC:4016.10.00.00 |
📌 Critical Alert:
- This is a high-cost category. Avoid unless the product is definitively rubber and qualifies for this specific subheading.
🎯 5. 3926.90.30.00 —— Accessory/Part Category (Highest Tax)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Tariff | +25.0% |
| 122-Clause Tariff | +10% |
| Total Rate | 39.2% |
| Calculation | CIF Value × 39.2% |
| Legal Path | USITC:3926.90.30.00 |
📌 Explanation:
- This code is for "Parts" or "Accessories" for ships/boats. If the float board is deemed an accessory rather than a standalone toy, it hits the highest 301 rate.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Document Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification | ✔️ | Must clearly state material (PVC vs. Rubber) and inflation method. |
| ✅ Composition Analysis | ✔️ | Proof that no metal parts are included (to avoid 50% surcharge). |
| ✅ Product Photos | ✔️ | Show valve type, branding, and lack of rigid structural elements. |
| ✅ Commercial Invoice | ✔️ | Description: "Inflatable Plastic Pool Float Board" (Avoid vague terms). |
| ✅ Packing List | ✔️ | Confirm no additional metal accessories are packed. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Material First, Form Second, Avoid Metal, Claim Toy Status!"
| Situation | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| PVC Inflatable | 3926.90.75.00 (Plastic Toy) |
4016.95.00.00 (Rubber) |
Misclassification → Penalty |
| With Metal Valve | Check for Metal Surcharge | Ignore Metal Content | 50% Surcharge Applied |
| Sport Use | 9506.29.00.80 (Water Sport) |
3926.90.30.00 (Accessory) |
Lower tax (17.5% vs 39.2%) |
| Rubber Product | 4016.95.00.00 |
3926.90.75.00 (Plastic) |
Misclassification → Penalty |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Colors | Provide color charts; does not affect HS Code, but helps prove "Toys" nature. |
| Children’s Toy vs. Adult Float | If marketed to children, stronger case for 9506 (Toys/Sports). |
| Contains Air Pump? | If sold as a set, declare together. Ensure pump is plastic/rubber, not metal-heavy. |
| De Minimis (Section 321) | Caution: With 122-Clause tariffs (10%), check if the item still qualifies for de minimis exemption. Many "China-origin" items face restrictions now. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.75.00 |
14.2% | ASTM F963, CPSIA | Lowest tax for PVC inflatables. Watch out for 122-Clause. |
| 🇪🇺 EU | 9503.00.00 |
~0-6% | CE, EN71 | No Section 301. Lower compliance costs. |
| 🇨🇳 China | 3926.90.90 |
~10% | CCC (if applicable) | Export tax may apply; check domestic rules. |
| 🇬🇧 UK | 9506.99.90 |
~0-6% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most complex market due to layered tariffs (Base + 301 + 122-Clause).
- PVC/Plastic Inflatables (3926.90.75.00) are the most cost-effective classification for the US market.
- Rubber products face higher duties and scrutiny.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Calling a PVC float a "Rubber Toy"
👉 Consequence: Classified under 4016.95.00.00 → 21.7% tax instead of 14.2%.
❌ Mistake 2: Ignoring Metal Parts (Valves/Pumps)
👉 Consequence: 9506.99.55.00 triggers 50% steel/aluminum surcharge if metal is detected.
❌ Mistake 3: Misclassifying as "Accessory" (3926.90.30.00)
👉 Consequence: 39.2% tax (Highest) due to 25% Section 301.
✅ Correct Approach:
"Inflatable PVC Pool Float Board, Non-Skid Surface, For Recreational Use, No Metal Components."
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mnemonic:
🔹 "PVC First, Avoid Metal, Claim Toy, Save 25%!"
🔹 "HS Code Defines Cost, 122-Clause Adds 10%, 301 Adds 25%!"
📌 Pro Tip:
- If your float board is originated in Vietnam, Mexico, or Thailand, you may avoid US China-specific tariffs (Section 301/122-Clause).
- Always request a Pre-Ruling from US Customs (CBP) if your product has mixed materials.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Material Test Report + Apply for HS Code Pre-Ruling
🚀 Let your Float Boards, Clear Customs Smoothly, Boost Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!
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.