淋浴垫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4016100000 | 35.0% | CN | US | Official Doc |
| 3921135000 | 39.2% | CN | US | Official Doc |
| 6304920000 | 23.8% | CN | US | Official Doc |
| 6304910120 | 23.3% | CN | US | Official Doc |
| 4016910000 | 37.7% | CN | US | Official Doc |
AI Analysis
🚿 Shower Mats (Bathroom Floor Mats)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Shower Mats"?
Shower mats, also known as bathroom mats or bath mats, are essential non-slip floor coverings used in wet areas like bathrooms, showers, and pools. In international trade, their classification depends heavily on material composition and physical form.
There are three main material categories for customs classification: 1. Rubber/Matting: Non-slip, rubber-based, often molded or textured for drainage. 2. Plastic/Polymer: PVC, TPU, or PU sheets/plates, often flexible or rigid. 3. Textile/Fabric: Cotton, microfiber, or knitted materials, often absorbent and decorative.
⚠️ Key Distinction:
- If the product is made of rubber (e.g., EVA foam, vulcanized rubber) → Classified under Chapter 40.
- If the product is made of plastic (e.g., PVC, PU sheets) → Classified under Chapter 39.
- If the product is made of textile (e.g., cotton, knit fabric) → Classified under Chapter 63.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material | Tax Rate (US, CN Origin) |
|---|---|---|---|---|
4016.10.00.00 |
Other vulcanized rubber articles, bath mats | Rubber-based non-slip mats | Rubber | 35.0% |
3921.13.50.00 |
Plates, sheets, film, foil, and strip of plastics | Plastic (PU/PVC) mats | Plastic (PU/PVC) | 39.2% |
6304.92.00.00 |
Other furnishing articles of cotton | Cotton woven/non-knit mats | Cotton | 23.8% |
6304.91.01.20 |
Other furnishing articles of cotton, knitted | Cotton knitted mats | Cotton (Knit) | 23.3% |
4016.91.00.00 |
Other rubber goods, other | Rubber/plastic composite non-slip mats | Rubber/Composite | 37.7% |
🔍 Important Reminder:
- Rubber mats (4016.10.00.00,4016.91.00.00) are subject to higher taxes due to 301 tariffs.
- Cotton mats (6304.92.00.00,6304.91.01.20) have lower tax rates but require clear textile identification.
- Plastic mats (3921.13.50.00) fall in between, with significant tariff impact.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4016.10.00.00 —— Vulcanized Rubber Bath Mats
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surcharge | +25% |
| IEEPA Surcharge | +10% (China/HK products) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4016.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% Section 301 surcharge is applied to rubber articles from China under US Trade Act Section 301.
- The 10% IEEPA surcharge is imposed on Chinese products under the International Emergency Economic Powers Act.
- Total 35%, considered a high tax rate, must be factored into cost planning.
🎯 2. 3921.13.50.00 —— Plastic (PU/PVC) Sheets/Mats
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.13.50.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Plastic mats (PU/PVC) are taxed higher than rubber mats due to the higher base tariff (4.2%).
- Even if marketed as "anti-slip" or "waterproof," if made of plastic, this code applies.
🎯 3. 6304.92.00.00 —— Cotton Non-Knit Furnishing Articles
| Item | Content |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 23.8% |
| Tax Calculation | CIF Value × 23.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6304.92.00.00 |
📌 Note:
- Cotton woven mats (non-knit) have the lowest tax among non-textile alternatives.
- Must clearly declare as "Cotton" and provide fiber composition proof.
🎯 4. 6304.91.01.20 —— Cotton Knitted Furnishing Articles
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 23.3% |
| Tax Calculation | CIF Value × 23.3% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6304.91.01.20 |
📌 Note:
- Cotton knitted mats have the lowest total tax rate (23.3%) among all options.
- Must be clearly identified as "Knitted" with proper labeling.
🎯 5. 4016.91.00.00 —— Other Rubber Goods (Composite/Non-Slip)
| Item | Content |
|---|---|
| Base Tariff | 2.7% |
| Section 301 Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 37.7% |
| Tax Calculation | CIF Value × 37.7% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4016.91.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code covers rubber-plastic composites or other rubber articles not specifically listed.
- Higher base tariff and 301 surcharge make it expensive for clearance.
🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition, size, weight, usage |
| ✅ Material Composition Proof | ✔️ | Certificate of Analysis (COA) or test report confirming Rubber/Plastic/Cotton |
| ✅ Product Photos (with Label) | ✔️ | Clear view of material texture, label, and packaging |
| ✅ Commercial Invoice | ✔️ | Clearly state "Shower Mat" and material (e.g., "100% Cotton Knitted") |
| ✅ Packing List | ✔️ | Detail quantity, weight, and dimensions |
| ✅ Origin Certificate (if applicable) | ✔️ | For non-China origin, may reduce tax |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Defines Code, Code Defines Tax!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Rubber Bath Mat | 4016.10.00.00 – "Vulcanized Rubber Bath Mat" |
Misdeclare as "Plastic" → 39.2% |
| Cotton Knitted Mat | 6304.91.01.20 – "Cotton Knitted Bath Mat" |
Misdeclare as "Rubber" → 35.0% |
| PVC Plastic Mat | 3921.13.50.00 – "PVC Plastic Sheet/Mat" |
Misdeclare as "Textile" → 23.8% |
| Composite Rubber/Plastic | 4016.91.00.00 – "Rubber Non-Slip Mat" |
Split declaration → 89.5% per item |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Mats | Provide design files + material specs to avoid misclassification |
| Mats with Textile Pads + Rubber Base | Declare based on main material; if rubber >50%, use 4016 |
| Multi-Material Packaging | Do not split declaration; declare as single article |
| Samples for Testing | If for R&D, declare as "Sample" but still subject to tax if >$800 |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 6304.91.01.20 (Cotton Knit) |
23.3% | None | Highest cost for Rubber/Plastic |
| 🇨🇳 China | 6304.91.01.20 |
5% | None | No additional surcharges |
| 🇪🇺 European Union | 6304.91.01.20 |
0% (if CE) | CE + REACH | No surcharges |
| 🇬🇧 United Kingdom | 6304.91.01.20 |
2% | UKCA | Moderate tax |
| 🇦🇺 Australia | 6304.91.01.20 |
5% | RCM | No surcharges |
📌 Conclusion:
- The US is the only market imposing heavy surcharges (301 + IEEPA) on Chinese-origin mats.
- Cotton knitted mats (6304.91.01.20) offer the lowest tax rate (23.3%) in the US.
- Rubber and plastic mats face 35–39.2% effective tax rates, significantly impacting profitability.
📌 6. Common Mistakes & Pitfall Avoidance (Lessons from Blood)
❌ Mistake 1: Declaring a rubber mat as "Plastic" to avoid 301 tariffs
👉 Consequence: Customs inspection reveals rubber content → Back taxes + fines + delay
❌ Mistake 2: Declaring a cotton knitted mat as "Woven Cotton"
👉 Consequence: Tax jumps from 23.3% to 23.8% → Unnecessary cost increase
❌ Mistake 3: Splitting a single mat into "Base + Cover" for separate declaration
👉 Consequence: Each item taxed separately → Total tax exceeds 89.5%
❌ Mistake 4: Using vague terms like "Bathroom Accessory"
👉 Consequence: Customs assigns highest applicable code → 39.2% or higher
✅ Correct Approach:
"Cotton Knitted Shower Mat, 60x90cm, Anti-Slip, Model XYZ, 100% Cotton"
🎯 7. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Material First, Code Second, Tax Third!"
🔹 "Cotton Knit = 23.3%, Rubber/Plastic = 35-39%!"
🔹 "Vague Description = Highest Tax!"
📌 Pro Tip:
If your mats are originally from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, reducing taxes to 0–5%.
Recommend Apply for Advance Ruling to avoid clearance risks.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your shower mats clear customs smoothly, maximize profits!
✨ Professional clearance starts with accurate classification!
💼 Every cent of 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.