Cabinet Feet
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016996050 | 37.5% | CN | US | 官方文档 |
| 4016990500 | 20.9% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926902500 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🦶 Cabinet Feet: The Unsung Heroes of Furniture Stability
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Are "Cabinet Feet"?
Cabinet feet (also known as furniture levelers, glides, or pads) are small accessories attached to the bottom of cabinets, tables, and other furniture to provide stability, adjust height, protect floors, and reduce noise. In international trade, they are typically classified based on their material composition and specific function, rather than just their general purpose.
The key to accurate classification lies in determining the primary material: * Rubber/Elastomer: If made primarily of vulcanized rubber, they fall under Chapter 40. * Plastic/Polymer: If made of thermoplastics or other plastics, they fall under Chapter 39.
⚠️ Critical Distinction:
- If the item is a vulcanized rubber pad used for anti-slip protection → Chapter 40 (Rubber)
- If the item is a plastic connector/glides → Chapter 39 (Plastics)
- Misclassification can lead to significant tariff discrepancies (up to 24.5% difference in total tax burden).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Material Basis | Applicable Scenario | Tax Detail Summary |
|---|---|---|---|---|
4016.99.60.50 |
Other articles of vulcanized rubber other than hard rubber | Rubber | Rubber anti-slip pads, cushioning feet for heavy cabinets | Base: 2.5%, Add'l: 25%, Section 301: 10% → Total: 37.5% |
4016.99.05.00 |
Other articles of vulcanized rubber (Other) | Rubber | General rubber accessories, non-specific rubber pads | Base: 3.4%, Add'l: 7.5%, Section 301: 10% → Total: 20.9% |
3926.30.50.00 |
Other articles of plastic (Fittings/Connectors) | Plastic | Plastic leveling nuts, connector feet, furniture hardware | Base: 5.3%, Add'l: 7.5%, Section 301: 10% → Total: 22.8% |
3926.90.25.00 |
Other plastic articles (General/Non-specific) | Plastic/Rubber | Fallback category for non-specific plastic/rubber pads | Base: 6.5%, Add'l: 7.5%, Section 301: 10% → Total: 24.0% |
🔍 Key Insight:
-4016.99.60.50is the most specific and common for rubber feet but carries the highest tariff burden due to the 25% additional duty. -3926.30.50.00is often preferred for plastic feet because it is classified as "fittings," which may have a lower base rate than general plastic articles. -4016.99.05.00is a "catch-all" for rubber items that don't fit the "60.50" description, resulting in a lower total tax rate (20.9%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policies)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4016.99.60.50 —— Vulcanized Rubber Articles (High Tariff Scenario)
| Item | Content |
|---|---|
| Base Rate | 2.5% (ad valorem) |
| USITC Additional Duty | +25% (Section 301 - China Origin) |
| IEEPA Additional Duty | +10% (China Origin, IEEPA Authority) |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible (Denied) |
| Legal Basis Path | USITC:4016.99.60.50 → FOOTNOTE:301 → IEEPA:9903.01.25 |
📌 Explanation:
- This code is specifically for vulcanized rubber articles. If your cabinet feet are made of rubber, this is the likely classification. - The 25% Section 301 duty is applied on top of the base rate, making it one of the highest-tariff categories for furniture accessories. - Warning: Do not underestimate this cost. On a $10,000 shipment, you pay $3,750 in duties alone.
🎯 2. 4016.99.05.00 —— Other Rubber Articles (Lower Tariff Scenario)
| Item | Content |
|---|---|
| Base Rate | 3.4% |
| USITC Additional Duty | +7.5% (Section 301 - Reduced Rate for Specific Subheadings) |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4016.99.05.00 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Note:
- If your rubber feet do not qualify for the more specific60.50subheading (e.g., they are not strictly "anti-slip pads" but general rubber components), they may fall here. - Significant Savings: This rate is 16.6% lower than60.50. Accurate material description is crucial.
🎯 3. 3926.30.50.00 —— Plastic Fittings/Connectors (Plastic Feet)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| USITC Additional Duty | +7.5% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.30.50.00 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Explanation:
- This is the best option for plastic cabinet feet. - Classified under "Fittings," it benefits from a lower additional duty rate (7.5%) compared to general plastic articles. - Recommendation: If your feet are made of plastic, always aim for this code.
🎯 4. 3926.90.25.00 —— Other Plastic Articles (Fallback)
| Item | Content |
|---|---|
| Base Rate | 6.5% |
| USITC Additional Duty | +7.5% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.25.00 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Note:
- Use this only if the feet cannot be classified as "fittings" under3926.30. - It is a "catch-all" for plastic items and has a higher base rate than3926.30.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Tips)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Material Composition (e.g., "90% Rubber, 10% Steel Pin") |
| ✅ Material Test Report | ✔️ | Third-party lab report confirming vulcanized rubber vs. thermoplastic |
| ✅ Product Photos | ✔️ | Close-up of texture, cross-section, and any markings |
| ✅ Commercial Invoice | ✔️ | Must specify "Cabinet Feet" and material (e.g., "Vulcanized Rubber Pad") |
| ✅ Packing List | ✔️ | Include weight and dimensions for accurate CIF calculation |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “Material is King, Code Determines Cost!”
| Scenario | Correct Declaration | Error Consequence |
|---|---|---|
| Rubber Feet | 4016.99.60.50 or 4016.99.05.00 |
Misclassifying as plastic → Potential penalty for undervaluation |
| Plastic Feet | 3926.30.50.00 |
Misclassifying as general plastic (3926.90) → Higher tax |
| Mixed Material | Declare primary material | If rubber >50%, must use Chapter 40 |
| Foot + Screw | Declare as a set | Usually classified based on the main component (the foot) |
✅ 3. Special Cases & Solutions
| Situation | Handling Advice |
|---|---|
| OEM Custom Feet | Provide design files and material certificates to prove classification |
| Anti-Slip vs. Decorative | Anti-slip rubber pads are more likely to be 4016.99.60.50 |
| Bulk vs. Retail | Bulk shipments should emphasize "accessories for furniture" in description |
| Origin Diversification | If produced in Vietnam, Mexico, or Thailand, apply for IEEPA Exemption → Tax rate drops to 0-5% |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Required | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4016.99.60.50 (Rubber) 3926.30.50.00 (Plastic) |
37.5% (Rubber) 22.8% (Plastic) |
None specific for feet | High tariff burden due to Section 301 |
| 🇨🇳 China | 4016.99.90.00 (Rubber) 3926.90.90.00 (Plastic) |
2-5% | None | Low import duty, no Section 301 |
| 🇪🇺 EU | 4016.93.00 (Rubber) 3926.90.97 (Plastic) |
0-4% | CE (if applicable) | No additional tariffs for China |
| 🇦🇺 Australia | 4016.93.00 (Rubber) 3926.90.90 (Plastic) |
5% | RCM (if electrical) | Moderate tariff |
📌 Conclusion:
- USA is the most challenging market for cabinet feet due to high Section 301 tariffs. - Plastic feet are cheaper to import than rubber feet into the US. - Consider supply chain relocation to non-China countries for US-bound goods to save up to 30% in duties.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Cabinet Feet" without specifying material.
👉 Consequence: Customs may assign the highest possible tariff (e.g., 37.5%) as a default.
❌ Mistake 2: Claiming "De Minimis" exemption for shipments under $800.
👉 Consequence: Denied. Section 301 goods from China are not eligible for de minimis exemption.
❌ Mistake 3: Misclassifying rubber feet as plastic to save 15%.
👉 Consequence: Audit trail shows rubber content → Back taxes, penalties, and seizure.
✅ Correct Practice:
"Rubber Cabinet Feet, Vulcanized, Anti-Slip, 25mm Height, Model XYZ, 100% Rubber"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember:
🔹 "Rubber = 37.5%, Plastic = 22.8% – Know Your Material!"
🔹 "No De Minimis for China – Plan Your Logistics!"
🔹 "Specify Material on Invoice – Avoid Guessing Games!"
📌 Pro Tip:
If your cabinet feet are manufactured in Vietnam, Mexico, or Thailand, you can apply for IEEPA Exemption to reduce tariffs to 0-5%.
Recommend applying for an Advance Ruling from CBP if your product has a unique material composition.
📣 Immediate Action:
📞 Contact your customs broker with material test reports.
🚀 Optimize your HS Code to save thousands on every container.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every dollar saved in duties is pure profit!
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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。