Artificial Leather Remote Control Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 6307909884 | 24.5% | CN | US | 官方文档 |
| 4202321000 | 0.0% | CN | US | 官方文档 |
| 4202329900 | 52.6% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🎮 Artificial Leather Remote Control Cover: The Ultimate Guide to HS Classification & US Customs Clearance (2026)
🌐 HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Professional Clearance Protocol
📌 I. Product Definition & Classification: Is It a "Case" or an "Article of Plastic"?
An Artificial Leather Remote Control Cover is a protective accessory designed to shield remote controls from dust, scratches, and wear. In international trade, its classification hinges on two critical factors:
1. Material Composition: Is it primarily "plastics" (e.g., PVC/PU synthetic leather) or "textiles"?
2. Specific Use: Is it specifically designed to fit a remote control, or is it a general-purpose "other made up article"?
⚠️ Critical Distinction:
- If the cover is made of sheeting of plastics (common for artificial leather/PVC) and is a specific container → It may fall under Chapter 42 (Articles of Leather) or Chapter 39 (Plastics).
- However, most generic "artificial leather" covers are classified as Plastic Articles (Chapter 39) unless they explicitly meet the definition of "containers of leather/sheeting of plastics" under Heading 4202.
- Key Risk: Misclassifying a simple plastic sheeting cover as a general "textile article" or "other article" can lead to significant tax discrepancies.
📦 II. HS Code Classification Matrix (Based on Provided Data)
Based on the provided dataset, the product falls into two primary categories depending on the exact material structure and whether it is considered a "container" or a "made-up article."
| HS Code | Product Description | Material/Feature | Tax Rate (Total) | Breakdown |
|---|---|---|---|---|
4202.32.10.00 |
Articles of a kind normally carried in the pocket or handbag; With outer surface of sheeting of plastics; Of reinforced or laminated plastics | Artificial Leather (Plastic Sheeting) If designed as a small pouch/wallet-style case |
0.0% | Base: 0.0% Add: 0.0% |
3926.90.99.89 |
Other articles of plastics; Other: Other Other | Generic Plastic Article If not considered a "container" but a molded/formed plastic cover |
12.8% | Base: 5.3% Add: 7.5% |
6307.90.98.84 |
Other made up articles... towels of man-made fibers | NOT APPLICABLE Only if made of textile/man-made fibers (not plastic-based artificial leather) |
14.5% | Exclude unless textile |
6307.90.98.91 |
Other made up articles: Other | Generic Textile Article Only if made of fabric/textile (not plastic) |
14.5% | Exclude unless textile |
🔍 重点提醒 (Key Takeaway):
- "Artificial Leather" is legally treated as "Plastics" (Chapter 39 or 42) in most customs jurisdictions, NOT textiles.
- If the cover is a pouch/wallet-style case (fits in pocket/handbag),4202.32.10.00(0% Tax) is the optimal classification.
- If it is a simple slip-on sleeve not considered a "container," it may fall under3926.90.99.89(12.8% Tax).
- Never classify as6307(Textiles) unless it is truly woven/felted fabric, not PVC/PU synthetic leather.
💰 III. 2026 US Tariff Rate Detailed Analysis
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards
🎯 1. 4202.32.10.00 – Articles of Plastics (Reinforced/Laminated Sheeting)
Recommended for high-quality "leather-like" pouches
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 / Additional Tariff | 0.0% (No additional tax applied in provided data) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ✅ Yes (If value <$800, often duty-free anyway, but 0% confirms safety) |
| Legal Reference | USITC:4202.32.10.00 |
📌 Explanation:
- This code falls under "Articles of a kind normally carried in the pocket or in the handbag."
- If your remote cover is designed to slide into a pocket, purse, or is a small zippered pouch, this 0% rate is ideal.
- Requirement: Must be made of sheeting of plastics (PVC, PU, etc.) and be reinforced or laminated.
🎯 2. 3926.90.99.89 – Other Articles of Plastics
Default for generic plastic sleeves/covers
| Item | Details |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 / Additional Tariff | 7.5% (China-specific surcharge) |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ✅ Yes (If value <$800, often duty-free anyway) |
| Legal Reference | USITC:3926.90.99.89 |
📌 Explanation:
- If the item is a simple slip-on sleeve without pockets/zippers, it may be deemed an "other article" rather than a "container."
- Cost Impact: 12.8% is significantly higher than 0%. Optimization is possible by designing the product as a "pouch" (pocket-sized) to qualify for4202.32.10.00.
🛠️ IV. Customs Clearance Practical Advice (Risk Mitigation)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| Product Specification Sheet | ✔️ | Clearly state material: "100% PU Artificial Leather (Plastic Sheeting)" |
| Photos of Product | ✔️ | Show shape, closures (zippers/buttons), and interior lining |
| Commercial Invoice | ✔️ | Description: "Plastic Artificial Leather Remote Control Pouch/Case" |
| Material Declaration | ✔️ | Confirm NO textile backing if claiming plastic classification |
| Design Drawing | ✔️ | Prove it is a "pocket-sized" container (to justify 0% rate) |
✅ 2. Classification Strategy (The "Zero-Tax" Hack)
🔥 “Design for 4202, Not 3926!”
| Product Design | Recommended HS Code | Tax Rate | Strategy |
|---|---|---|---|
| Simple Slip-On Sleeve (No pockets) | 3926.90.99.89 |
12.8% | Accept higher tax or redesign |
| Zippered Pouch / Pocket-Size Case | 4202.32.10.00 |
0.0% | ✅ Best Option |
| Textile Fabric Cover | 6307.90.98.91 |
14.5% | ❌ Avoid (Higher tax + Textile rules) |
📌 Advice:
- If you want 0% tax, ensure the remote cover has a zipper, snap, or button and is designed to be carried in a pocket or handbag.
- Describe it as "Artificial Leather Pouch" or "Protective Case" rather than just "Cover."
✅ 3. Common Pitfalls & Avoidance
| Mistake | Consequence | Solution |
|---|---|---|
| Calling it "Textile Cover" | Classifies under 6307 (14.5%) |
Change description to "Synthetic Leather (Plastic)" |
| Ignoring Material Composition | Customs may reclassify as textile | Provide Material Test Report confirming PU/PVC content |
| Missing "Pouch/Case" Features | Denied 0% rate | Add pockets/zippers to design |
🌍 V. Global Market Comparison (2026)
| Region | Recommended HS Code | Tax Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4202.32.10.00 |
0.0% | Requires "pocket/handbag" design |
| 🇺🇸 USA | 3926.90.99.89 |
12.8% | Default for generic plastic items |
| 🇨🇳 China | 4202.32.10.00 |
~5-10% | Check local VAT/Consumption Tax |
| 🇪🇺 EU | 4202.32.00.00 |
~3-5% | Standard duty for leather-like articles |
| 🇬🇧 UK | 4202.32.00.00 |
~3-5% | Post-Brexit rules may vary |
📌 Conclusion:
- USA offers the best opportunity for 0% duty if the product is classified as a plastic-based "pouch" or "case" (4202.32.10.00).
- EU/UK have moderate duties (~3-5%) but no Section 301 surcharges.
📌 VI. Final Checklist for Importers
- Verify Material: Ensure "Artificial Leather" is PU/PVC/Plastic Sheeting, NOT woven fabric.
- Design Optimization: Add pockets, zippers, or snaps to qualify for
4202.32.10.00(0% Tax). - Documentation: Use terms like "Pouch," "Case," or "Wallet" in invoices, not just "Cover."
- Customs Broker: Consult with a licensed broker to confirm the "pocket-sized" definition aligns with CBP rulings.
🎯 VII. Conclusion: Smart Classification, Smart Savings
🎯 Remember:
🔹 "Plastic Pouch = 0% Tax"
🔹 "Generic Sleeve = 12.8% Tax"
🔹 "Textile Cover = 14.5% Tax"
📌 Pro Tip:
If your product is already manufactured as a simple sleeve, consider adding a zipper pocket to reclassify it as a "pouch" and save 12.8% in duties.
📣 Immediate Action:
📞 Contact Your Customs Broker
📄 Provide Product Photos & Material Specs
🚀 Apply for Advance Ruling (Optional but Recommended)
✨ Professional Clearance Starts with Precise Classification!
💼 Your Bottom Line Depends on It!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。