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CN → US
HS Code Tariff Rate Origin Destination Doc
3926909989 22.8% CN US Official Doc
6307909891 24.5% CN US Official Doc
6307908995 17.0% CN US Official Doc

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🏋️‍♂️ Training Mat (Exercise Mat / Fitness Mat)


🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One Product, Three Possible Classifications – Know Which One Applies to You!


📦 一、Product Definition & Classification: What Exactly Is a “Training Mat”?

A training mat is a flat, portable, and durable floor covering used for physical training, yoga, martial arts, gymnastics, or strength exercises. It can be made from various materials, including:

  • Natural fibers (e.g., cotton, jute)
  • Synthetic fibers (e.g., polyester, nylon)
  • Plastic or rubber-based materials (e.g., PVC, TPE, EVA foam)

⚠️ Key Determinants for Classification: - Material composition (textile vs. plastic)
- Manufacturing process (woven, non-woven, molded)
- Intended use (fitness, exercise, sport, general use)
- Physical form (flexible, rollable, layered, cushioned)

📌 Important Note:
A training mat is not a simple floor covering like a rug. It’s a functional fitness product, and its HS code depends heavily on material and construction.


🧩 二、HS Code Classification Breakdown (2026 Updated Tariff Authority)

HS Code Product Description Material Type Use Case Tax Implications
6307.90.89.95 Other textile floor coverings, not knitted or crocheted, for use in exercise or training Cotton or textile-based Yoga mats, cotton training mats, gym floor coverings 17.0% total tax
6307.90.98.91 Other textile articles, not elsewhere specified, for use in exercise or training Synthetic fiber or mixed textile Non-cotton training mats, polypropylene, polyester mats 24.5% total tax
3926.90.99.89 Other articles of plastic, not elsewhere specified, for use in sports or training Plastic, rubber, or synthetic foam PVC, EVA, TPE, foam-based training mats 22.8% total tax

🔍 Critical Insight:
The same product (a training mat) can fall under three different HS codes, depending on material composition.
Textile = HS 6307
Plastic/foam = HS 3926


💰 三、2026 Latest Tariff Breakdown (With Full Tax Clause Explanation)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: November 10, 2025 (and ongoing)


🎯 1. 6307.90.89.95 — Textile Training Mat (Cotton or Natural Fiber-Based)

Item Detail
Base Duty 7.0% (ad valorem)
Additional Tariff (Section 301) 0.0%
Section 122 Tariff (USTR) 10.0%
Total Effective Tariff 17.0%
Tax Calculation CIF Value × 17.0%
De Minimis Exemption? No (denied under U.S. customs rules)
Legal Basis Path USITC:6307.90.89.95FOOTNOTE:9903.88.01SECTION 122:9903.01.24

📌 Explanation: - This code applies to textile-based training mats, especially those made from cotton, jute, or other natural fibers. - No Section 301 (USITC) additional tariff, but 10% Section 122 tariff applies due to ongoing U.S. trade policy. - No de minimis exemption — even small shipments are subject to full tariff.


🎯 2. 6307.90.98.91 — Other Textile Articles for Training (Synthetic Fiber)

Item Detail
Base Duty 7.0%
Additional Tariff (Section 301) 7.5%
Section 122 Tariff (USTR) 10.0%
Total Effective Tariff 24.5%
Tax Calculation CIF Value × 24.5%
De Minimis Exemption? No
Legal Basis Path USITC:6307.90.98.91FOOTNOTE:9903.88.01SECTION 301:9903.01.25SECTION 122:9903.01.24

📌 Explanation: - Applies to synthetic fiber mats (e.g., polyester, nylon, polypropylene). - Higher risk of misclassification — if a mat is partially synthetic, it may still fall under this code. - 7.5% Section 301 tariff due to China’s industrial overcapacity concerns. - 10% Section 122 tariff — applies to all goods from China under USTR’s ongoing review.


🎯 3. 3926.90.99.89 — Plastic Articles for Training (Foam, PVC, EVA, TPE)

Item Detail
Base Duty 5.3%
Additional Tariff (Section 301) 7.5%
Section 122 Tariff (USTR) 10.0%
Total Effective Tariff 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Exemption? No
Legal Basis Path USITC:3926.90.99.89FOOTNOTE:9903.88.01SECTION 301:9903.01.25SECTION 122:9903.01.24

📌 Explanation: - Applies to foam-based, plastic, or rubber mats (e.g., EVA foam, PVC, TPE). - Lowest base duty (5.3%), but highest total due to 7.5% Section 301 + 10% Section 122. - Most common for modern fitness mats — especially those with cushioning or anti-slip layers.


🛠️ 四、Customs Clearance Best Practices (Real-World Pro Tips)

✅ 1. Essential Documentation (MUST-HAVE)

Document Required? Purpose
✅ Product Specifications ✔️ Material composition, thickness, density, use case
✅ Material Test Report ✔️ Confirm if textile or plastic (e.g., ASTM, ISO)
✅ Product Photos (with label) ✔️ Show material, brand, logo, usage
✅ Commercial Invoice ✔️ Must state “Training Mat for Exercise”
✅ Bill of Lading ✔️ For shipment tracking
✅ Certificate of Origin (CO) ✔️ If from Vietnam, Mexico, or Thailand, may reduce tariffs
✅ Packing List ✔️ Clarify unit count, weight, packaging

✅ 2.申报技巧 (申报关键口诀)

🔥 “Material First, Form Second, Use Last — Tax Depends on What It’s Made Of!”

Scenario Correct HS Code Wrong Code Risk
Cotton mat 6307.90.89.95 3926.90.99.89 Tax jump from 17% → 22.8%
EVA foam mat 3926.90.99.89 6307.90.98.91 Tax jump from 22.8% → 24.5%
Mixed material (textile + foam) Must test Arbitrary choice High risk of audit
Mat with logo & brand Use exact product name “Fitness Mat” only Misclassification risk

✅ 3. Special Cases & Solutions

Situation Recommended Action
Mat made in Vietnam/Mexico Apply for CO → may qualify for 0% Section 301 tariff
Mat with embedded sensors or tech May qualify for exemption under 9032.89.00.00 (other electronic devices) — consult customs attorney
Bulk shipment with multiple types Separate by material — don’t mix textile and plastic in one invoice
Sample or gift shipment Still subject to 17%+ tax — no de minimis for non-gifts

🌍 五、Global Market Tariff Comparison (2026)

Country/Region Recommended HS Code Base Duty Additional Tariffs Notes
🇺🇸 United States 6307.90.89.95 / 3926.90.99.89 5.3%–7.0% +7.5% (301) +10% (122) Total: 17%–24.5%
🇨🇳 China 6307.90.89.95 / 3926.90.99.89 5% 0% No extra tariffs
🇪🇺 European Union 6307.90.89.95 0% (if CE) None CE certification required
🇦🇺 Australia 6307.90.98.91 5% 0% RCM certification
🇯🇵 Japan 3926.90.99.89 0% 0% PSE certification

📌 Takeaway:
- U.S. has the highest tariffs — especially for Chinese-origin goods. - Vietnam/Mexico origin can avoid 301 + 122 tariffsstrategic manufacturing shift recommended.


📌 六、Common Mistakes & How to Avoid Them (Real Cases)

Mistake 1: Calling a PVC foam mat a “cotton training mat”
👉 Result: Tax jump from 17% → 22.8% → $5,000+ in extra duty

Mistake 2: Mixing textile and plastic mats in one shipment
👉 Result: Customs may reclassify all items under highest tariff category → total 24.5%

Mistake 3: Using generic name “fitness mat” without material detail
👉 Result: Customs can’t verify HS code → delayed clearance, penalties

Correct Approach:

“EVA Foam Training Mat, 6mm Thick, Non-Slip Surface, 60x90cm, PVC-Free, Made in Vietnam, CE Certified”


🎯 七、Final Verdict: Choose Wisely, Pay Less, Ship Faster!

🎯 Remember the Golden Rule:

🔹 “Material Determines Code, Code Determines Tax, Tax Determines Profit!”

If made of cotton → 6307.90.89.95 → 17.0%
If synthetic fiber → 6307.90.98.91 → 24.5%
If plastic/foam → 3926.90.99.89 → 22.8%

📌 Pro Tip:
If you’re importing from China, consider relocating production to Vietnam, Mexico, or Thailand — you can avoid 301 + 122 tariffs and cut tax by 10–15%.


📣 Act Now!

📞 Contact a customs broker + provide material test report + request HS Code pre-ruling
🚀 Optimize your supply chain → lower tariffs, faster clearance, higher margins!


Professional Customs Starts with Accurate Classification!
💼 Your product’s HS code isn’t just a number — it’s your profit margin.

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.