硅胶垫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924901050 | 13.3% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 3923290000 | 38.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 4016990500 | 20.9% | CN | US | Official Doc |
AI Analysis
🛍️ Silicone Mats (Silicone Coasters, Baking Mats, Nursing Pads)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Silicone Mats"?
Silicone mats are versatile household and industrial products made from cross-linked silicone elastomers (often classified under plastics or synthetic rubbers). In international trade, their classification strictly depends on specific usage and physical form, leading to drastically different tax liabilities. They are broadly categorized into three types:
- Silicone Placemats/Coasters: Flat, decorative, or protective table accessories.
- Silicone Baking Mats: Heat-resistant liners for ovens and baking trays.
- Silicone Bra Pads: Personal care/nursing accessories for apparel.
⚠️ Critical Distinction Point:
- If it is a table accessory → Look at Chapter 39 (Plastics) or Chapter 40 (Rubber) depending on specific composition.
- If it is a kitchen/baking tool → Look at Chapter 39 (Plastics/Resins) under "Articles for food preparation."
- If it is a personal care item → Look at Chapter 40 (Rubber) under "Other articles of vulcanized rubber."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Interpretation | Total Tax Rate (US/China) |
|---|---|---|---|---|
3924.90.10.50 |
Silicone Placemat: Form is a placemat, material is Silicone (Plastic/Synthetic Rubber), for home use | Dining tables, home decor, coasters | Treated as Plastic/Synthetic Rubber household item | 13.3% |
3924.10.40.00 |
Silicone Placemat: For tableware/home use, Silicone often viewed as plastic in customs | General tableware, home accessories | Treated as Plastic Article | 13.4% |
3923.29.00.00 |
Silicone Baking Mat: Plastic/Synthetic Rubber class, form fits "pouch/mat packaging" use | Ovens, baking trays, kitchen prep | Plastic/Resin article for food handling | 38.0% |
3923.90.00.80 |
Silicone Baking Mat: Plastic/Resin class, use as "liner/cover," falls under residual category | General baking liners, kitchen covers | Other Plastic Articles (Residual) | 38.0% |
4016.99.05.00 |
Silicone Bra Pad: Material inferred as Vulcanized Rubber, for home/personal care | Nursing pads, breast inserts, personal care | Vulcanized Rubber (Non-technical) | 20.9% |
🔍 Key Reminder:
- Placemats generally attract lower tariffs (~13.3-13.4%) because they are classified under Chapter 39 as plastic household goods.
- Baking Mats attract significantly higher tariffs (38.0%) due to the combination of Base Tariff + Section 301 Additional Duty (25%).
- Bra Pads are treated as Rubber Articles (Chapter 40), not plastics, resulting in a moderate rate (20.9%) with a smaller additional duty.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Levies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From Nov 10, 2025 (including subsequent imports)
🎯 1. 3924.90.10.50 & 3924.10.40.00 —— Silicone Placemats & Coasters
| Item | Content |
|---|---|
| Base Tariff | 3.3% - 3.4% (Ad Valorem) |
| Section 301 Additional Duty | +0.0% (Standard) |
| Section 122 Duty (IEEPA) | +10% (Targeting China/HK products) |
| Total Tax Rate | 13.3% - 13.4% |
| Tax Calculation | CIF Value × 13.3%~13.4% |
| De Minimis Exemption | ❌ Not Eligible (Denied for Section 122/301 goods) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3924.x0.x0.x0 → FOOTNOTE:122 |
📌 Explanation:
- "Base Tariff 3.3-3.4%": Standard MFN rate for plastic household articles.
- "Section 122 Duty 10%": Added under the International Emergency Economic Powers Act (IEEPA) for specific Chinese goods.
- "No Section 301 (25%)": Unlike electronics or heavy machinery, these specific placemat codes do not carry the heavy 301 duty, keeping the total under 14%.
🎯 2. 3923.29.00.00 & 3923.90.00.80 —— Silicone Baking Mats
| Item | Content |
|---|---|
| Base Tariff | 3.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (Heavy Penalty) |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3923.x0.x0.x0 → FOOTNOTE:9903.88.01 |
📌 Critical Warning:
- "Section 301 Duty 25%": This is the killer. Silicone baking mats, despite being simple kitchen items, fall under categories targeted by US trade policies.
- "Section 122 Duty 10%": Adds another layer of cost.
- Total 38% makes this category highly uncompetitive unless shipped from a non-Chinese origin (e.g., Vietnam, Thailand) where exemptions might apply.
🎯 3. 4016.99.05.00 —— Silicone Bra Pads
| Item | Content |
|---|---|
| Base Tariff | 3.4% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% (Lower bracket) |
| Section 122 Duty (IEEPA) | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4016.99.05.00 → FOOTNOTE:9903.01.24 |
📌 Explanation:
- Classified under Chapter 40 (Rubber), not Chapter 39 (Plastic).
- "Section 301 Duty 7.5%": Much lower than the 25% for baking mats.
- "Section 122 Duty 10%": Standard applicable.
- Total 20.9% is moderate, suitable for personal care niche markets.
🛠️ IV. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Silicone vs. Rubber), Shape (Mat vs. Pad), Usage (Kitchen vs. Table). |
| ✅ Product Photos (Clear) | ✔️ | Show texture, branding, and context (e.g., on a table vs. in an oven). |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Silicone Placemat" or "Silicone Baking Mat" – vague terms like "Rubber Sheet" will cause delays. |
| ✅ Material Composition Proof | ✔️ | If claiming "Food Grade Silicone," provide lab reports to support Chapter 39 vs. Chapter 40 classification if disputed. |
| ✅ Packing List | ✔️ | Confirm no mixed items (e.g., do not pack bra pads with baking mats in one box unless declared separately). |
✅ 2. Declaration Tactics (Key Mantra)
🔥 "Use Defines Code; Code Defines Tax! 'Kitchen' Means 38%, 'Table' Means 13%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Flat Table Mats | 3924.90.10.50 or 3924.10.40.00 |
Declaring as "Rubber Mat" → Might get reclassified to higher rubber tariffs. |
| Oven Baking Mats | 3923.29.00.00 or 3923.90.00.80 |
Declaring as "Kitchen Utensil" (generic) → High risk of audit, still 38%. |
| Nursing/Bra Pads | 4016.99.05.00 |
Declaring as "Plastic Insert" → Wrong chapter (39 vs 40), leads to penalties. |
| Mixed Shipment | Split Declaration | Mixing types in one HS Code → Total Seizure or Audit. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Baking Mats | Provide client PO + design specs. If material is 100% Silicone, ensure it's not confused with "Food-Grade Plastic" which may have different sub-codes. |
| "Food Grade" Labeling | While helpful for safety, it does not change HS Code. A baking mat remains a baking mat regardless of safety certification. |
| Origin Shifting | If shipping from Vietnam/Malaysia, verify if these specific HS Codes benefit from USMCA or FTAA exemptions. Section 301 duties may be waived, dropping Baking Mats from 38% to ~3-5%. |
| Sample Shipments | Even small quantities (De Minimis) are NOT exempt from Section 122/301 duties for these codes. Declare fully. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.x0 / 3923.x0 / 4016.x0 |
13.3% - 38% | FDA (if food contact) | Section 122/301 applies. |
| 🇨🇳 China | 3924.x0 / 4016.x0 |
5% - 10% | CCC (if applicable) | Lower base rates. |
| 🇪🇺 EU | 3924.x0 / 4016.x0 |
0% - 4% | REACH + LFGB | No Section 301/122. |
| 🇬🇧 UK | 3924.x0 / 4016.x0 |
0% - 4% | UKCA + REACH | Post-Brexit rules. |
| 🇯🇵 Japan | 3924.x0 / 4016.x0 |
5% - 8% | JIS + Food Safety | Strict food contact limits. |
📌 Conclusion:
- USA is the most expensive market due to the complex layering of Base Tariff + Section 301 (for baking mats) + Section 122.
- EU/Japan are much friendlier, with no punitive additional tariffs.
- Strategy: For US-bound baking mats, consider supply chain diversification (e.g., produce in Malaysia) to avoid the 25% Section 301 duty.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned the Hard Way)
❌ Error 1: Declaring Baking Mats as "Placemats"
👉 Consequence: Customs may detect misuse of oven-safe silicone. If found, penalties + back taxes apply. Even if caught, the 38% rate is fixed by material use, not just label.
❌ Error 2: Declaring Bra Pads as "Plastic Parts" (Chapter 39)
👉 Consequence: Wrong classification. Bra pads are often vulcanized rubber (Chapter 40). Misdeclaration leads to audit and delays.
❌ Error 3: Assuming De Minimis ($800) exemption applies
👉 Consequence: False. Section 122 and Section 301 duties override the $800 de minimis rule. You pay tax even on small shipments.
❌ Error 4: Using vague names like "Silicone Sheet"
👉 Consequence: Customs will inspect. If they determine it's for baking, they assign 3923 (38%). If they think it's a mat, they assign 3924 (13%). Don't gamble.
✅ Correct Practice:
"Silicone Baking Mat, Food Grade, 40cm x 30cm, Heat Resistant to 230°C, for Kitchen Use"
HS Code:3923.29.00.00
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Kitchen Heat = 38% (Baking Mats)"
🔹 "Table Decor = 13% (Placemats)"
🔹 "Body Care = 21% (Bra Pads)"
🔹 "No De Minimis Exemption for US/China!"
📌 Pro Tip:
If your Silicone Baking Mats are manufactured in Malaysia or Thailand, consult a customs broker about Section 301 Exclusions. You could potentially reduce the tax from 38% to ~3-5%, saving massive margins.
📣 Immediate Action:
📞 Contact a licensed Customs Broker
📸 Provide High-Res Photos + Material Certificates
🚀 Apply for an Advance Ruling (Ruling Letter) to lock in the HS Code and avoid surprise audits.
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent Matters in Cross-Border Trade!
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.