生日桌布
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6304910120 | 23.3% | CN | US | Official Doc |
| 4823690040 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
| 3924901010 | 13.3% | CN | US | Official Doc |
| 3924901050 | 13.3% | CN | US | Official Doc |
| 6304996040 | 20.7% | CN | US | Official Doc |
AI Analysis
🎈 Birthday Tablecloths (Party Home Textiles & Disposable Supplies)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional U.S. Customs Strategy
📌 I. Product Definition & Classification: What Exactly is a "Birthday Tablecloth"?
In international trade, "Birthday Tablecloths" are not a single unified product. They are categorized primarily by material composition, which dictates their HS Code and, consequently, their tariff burden under U.S. regulations.
They generally fall into two broad categories: 1. Reusable/Textile Tablecloths: Made from cotton, linen, polyester blends, or non-woven fabrics. Often used for reusable party decor. 2. Disposable/Single-Use Tablecloths: Made from paper, plastic (PVC/PE), or non-woven synthetic materials. Designed for convenience and throw-away use.
⚠️ Key Distinction Point:
- If the material is natural fiber (Cotton/Linen) or woven fabric → It is a "Home Textile" (Chapter 63).
- If the material is Paper → It is a "Paper Product" (Chapter 48).
- If the material is Plastic/PE/PVC → It is a "Plastic Tableware/Covering" (Chapter 39).
- If the material is Non-woven but non-textile → It falls under "Other Textile Articles" (Chapter 63).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the precise HS Codes and their corresponding tax implications for importing into the USA.
| HS Code | Product Description & Material | Classification Logic | Tariff Rate (Total) |
|---|---|---|---|
6304.91.01.20 |
Cotton or Other Textile Material Reusable Tablecloth | Categorized as Home Textiles (Other furnishing articles). Fits reusable party goods made of cotton or similar fibers. | 23.3% |
6304.99.60.40 |
Non-Knitted/Non-Crocheted Textile Tablecloth | Categorized as Other Home Textiles. For non-woven or blended textile materials not specified elsewhere. | 20.7% |
4823.69.00.40 |
Paper Birthday Tablecloth | Categorized as Paper Products. Specifically "Other paper plates, dishes, cups, and similar articles." | 35.0% |
4823.90.86.80 |
Paper Birthday Tablecloth (General) | Categorized as Other Paper Products. General classification for paper items not listed in other specific subheadings. | 35.0% |
3924.90.10.10 |
Plastic/PE Disposable Tablecloth | Categorized as Plastic Tableware/Coverings. Specifically for plastic tablecloths, placemats, and similar household articles. | 13.3% |
3924.90.10.50 |
Plastic Tablecloth (Other) | Categorized as Other Plastic Articles. For plastic coverings not specified in more detailed subheadings. | 13.3% |
🔍 Critical Reminder:
- Paper products face the highest tariff (35%) due to the 25% Section 301 additional duty.
- Plastic products face the lowest tariff (13.3%), making them the most cost-effective for disposable goods.
- Textile products sit in the middle (20.7% - 23.3%), dependent on whether they are "knitted" or "non-knitted" and specific fiber content.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onwards for subsequent imports)
🎯 1. 3924.90.10.10 / 3924.90.10.50 —— Plastic Disposable Tablecloths (MOST COST-EFFICIENT)
| Item | Details |
|---|---|
| Base Duty Rate | 3.3% |
| Section 301 Additional Duty | 0.0% |
| IEEPA Additional Duty | 10% (Section 122 Clause / China-specific) |
| Total Effective Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Eligibility | ❌ Not Eligible (High duty rate disqualifies it from $800 de minimis exemption in many contexts, though strictly depends on CBP ruling; typically high-value batches are inspected). |
| Legal Basis Path | USITC:3924.90.10.10 → IEEPA:9903.01.25 (10%) |
📌 Explanation:
- Plastic tablecloths enjoy 0% Section 301 duty, which is a significant advantage over paper/textiles.
- The 10% IEEPA duty is the only additional cost.
- Strategy: This is the cheapest option for high-volume, disposable birthday supplies.
🎯 2. 6304.99.60.40 —— Non-Knitted Textile Tablecloths
| Item | Details |
|---|---|
| Base Duty Rate | 3.2% |
| Section 301 Additional Duty | 7.5% |
| IEEPA Additional Duty | 10% (Section 122 Clause) |
| Total Effective Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:6304.99.60.40 → Section 301:7.5% → IEEPA:10% |
📌 Explanation:
- Textiles are subject to a 7.5% Section 301 duty (lower than paper's 25%).
- Combined with 10% IEEPA and 3.2% base, the total is 20.7%.
- Strategy: Suitable for reusable high-end party fabrics. Higher quality perception than plastic.
🎯 3. 6304.91.01.20 —— Cotton/Other Fiber Textile Tablecloths
| Item | Details |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Additional Duty | 7.5% |
| IEEPA Additional Duty | 10% (Section 122 Clause) |
| Total Effective Rate | 23.3% |
| Tax Calculation | CIF Value × 23.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:6304.91.01.20 → Section 301:7.5% → IEEPA:10% |
📌 Explanation:
- Higher base duty (5.8%) than non-knitted textiles due to specific cotton/linen classifications.
- Strategy: Use for premium reusable linen/cotton birthday sets.
🎯 4. 4823.69.00.40 / 4823.90.86.80 —— Paper Tablecloths (HIGHEST COST)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | 25.0% |
| IEEPA Additional Duty | 10% (Section 122 Clause) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4823.69.00.40 → Section 301:25% → IEEPA:10% |
📌 Explanation:
- Paper products are hit hardest by the 25% Section 301 duty.
- Even though the base duty is 0%, the total rate jumps to 35%.
- Strategy: Avoid if importing from China to the US unless absolutely necessary for product type. Consider sourcing paper from non-China origins to avoid 25% duty.
🛠️ IV. Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state MATERIAL (e.g., "100% Polyethylene", "Cotton Blend", "Paper"). Vague terms like "Tablecloth" may lead to misclassification. |
| ✅ Product Photos | ✔️ | Show texture, thickness, and packaging. Helps Customs distinguish between "Reusable Fabric" vs "Disposable Plastic/Paper". |
| ✅ Material Declaration Letter | ✔️ | Explicitly declare fiber content. Critical for distinguishing 6304 (Textile) from 3924 (Plastic) or 4823 (Paper). |
| ✅ Packing List | ✔️ | Include dimensions and weight to calculate CIF value accurately. |
✅ 2. Classification Strategy (Key Mnemonics)
🔥 "Material Dictates Code, Duty Varies Widely!"
| Material Type | Correct HS Code Start | Total Tax | Risk Level |
|---|---|---|---|
| Plastic (PE/PVC) | 3924... |
13.3% | 🟢 Low (Cheapest) |
| Textile (Non-Knit) | 6304.99... |
20.7% | 🟡 Medium |
| Textile (Cotton/Blend) | 6304.91... |
23.3% | 🟡 Medium |
| Paper | 4823... |
35.0% | 🔴 High (Most Expensive) |
💡 Tip:
- If you import disposable tablecloths, choose Plastic (3924) over Paper (4823) to save 21.7% in taxes.
- If you import reusable tablecloths, ensure the invoice specifies "Non-Knitted" (6304.99) if applicable, to potentially save vs Cotton (6304.91).
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | Do not mix Paper and Plastic in the same HS Code declaration. Split them. Misclassification can lead to 35% tax on everything. |
| "Biodegradable" Plastic | Still classified as Plastic (3924) if it meets plastic characteristics. Does not get Paper tax rates. |
| Fabric with Plastic Coating | If the base is fabric but coated for waterproofing, it may still be classified as Textile (6304) depending on the coating ratio. Provide technical specs. |
| Samples | Even samples are subject to these duties if they are commercial samples. Ensure "De Minimis" ($800) is not abused for bulk shipments disguised as samples. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tax (China Origin) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 3924.90.10.10 (Plastic) |
13.3% | None (General) |
| 🇺🇸 USA | 4823.69.00.40 (Paper) |
35.0% | None |
| 🇪🇺 EU | 3924.00... |
0-6% | None |
| 🇬🇧 UK | 3924.00... |
0-6% | UKCA |
| 🇨🇳 China | 3924.00... |
6-14% | CCC (if applicable) |
📌 Conclusion:
- The US market imposes the highest friction on Chinese-origin tablecloths due to Section 301 and IEEPA duties.
- Plastic (3924) is the strategic winner for cost-sensitive disposable goods.
- Paper (4823) is the strategic loser due to the 25% additional duty.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Paper Tablecloth" as "Plastic Tablecloth" to save tax
👉 Consequence: Customs audit reveals physical inspection. Penalties + Back Tax + Seizure!
❌ Mistake 2: Not specifying "Non-Knitted" for textile tablecloths
👉 Consequence: Risk of misclassification. Ensure description matches 6304.99 (Other) vs 6304.91 (Cotton).
❌ Mistake 3: Ignoring IEEPA 10% in cost calculation
👉 Consequence: Profit margin erosion. Always budget for the total 13.3% - 35% rate, not just the base duty.
✅ Correct Action:
"Disposable Tablecloth, 100% Polyethylene, Clear, 54"x72", Pack of 10, Model XYZ"
🎯 VII. Conclusion: Precision Classification, Cost Optimization!
🎯 Remember the Motto:
🔹 "Plastic wins at 13%, Paper pays 35%, Textile sits in the middle!"
🔹 "Declare Material Clearly, Avoid the 301 Trap!"
📌 Pro Tip:
If your business volume is large, consider Advance Rulings from CBP to confirm HS Code classification for mixed-material tablecloths.
For Paper tablecloths, explore supply chain diversification (e.g., sourcing from Vietnam or Mexico) to potentially avoid the 25% Section 301 duty.
📣 Immediate Action:
📞 Contact a Customs Broker: Provide material specs.
📦 Optimize Packaging: Group identical materials in one shipment to simplify clearance.
🚀 Let Your Birthday Supplies Cross Borders Smoothly and Profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny in Duty is a Penny from Your Profit!
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.