Car Seat Protector Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9401991020 | 17.5% | CN | US | 官方文档 |
| 9401991085 | 17.5% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 6307909885 | 24.5% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Car Seat Protector Cover
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Car Seat Protector Cover"?
A Car Seat Protector Cover is an accessory designed to protect vehicle seats from dirt, spills, scratches, and wear. In international trade, the classification depends heavily on its intended use, material composition, and formation state (finished vs. parts).
There are two primary classification paths: 1. As a Car Part (Accessories): If it is an integral part of the seat assembly or specifically designed as a component. 2. As a General Finished Product: If it is a standalone consumer accessory (e.g., a floor mat-style protector or a loose cover) not strictly defined as a structural seat part.
⚠️ Key Distinction Point:
- If the product is pre-formed, made of textiles/leather, and specifically for car seats → Classify as Seat Parts (9401.99.10.xx).
- If the product is a loose protective cover/mat (e.g., for back seats or floor) made of textile/plastic → Classify as Other Made-Up Articles (6307.90.98.xx) or Other Plastic Articles (3926.30.50.00).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (China to US) |
|---|---|---|---|
9401.99.10.20 |
Seat Parts: Pre-formed, made of textile or leather, specifically for car seats. | Integrated seat cushions, pre-shaped seat covers that replace/attach to original seats. | 17.5% |
9401.99.10.85 |
Seat Parts: Other non-leather, non-textile pre-formed parts. | Seat parts made of other materials (e.g., foam, plastic composites) not otherwise specified. | 17.5% |
6307.90.98.91 |
Other Made-Up Articles: Finished consumer goods, seat protection accessories. | Loose seat protectors, backrest covers, floor mats made of textile/materials fitting the "finished product" category. | 24.5% |
6307.90.98.85 |
Seat Protector Cover/Accessory: Cotton or blended material finished product. | Textile-based protective covers, blankets for seats, loose-fit covers. | 24.5% |
3926.30.50.00 |
Other Plastic Articles: Finished products, plastic or synthetic fiber, connectors/other. | Plastic seat protectors, vinyl covers, synthetic leather accessories not classified as parts. | 22.8% |
🔍 Key Reminder:
- Pre-formed, specific seat components go to 9401.99.10.xx (Lower Tax).
- Loose, general-purpose protectors go to 6307.90.98.xx or 3926.30.50.00 (Higher Tax).
- Misclassification Risk: Declaring a generic textile cover as a "seat part" to save tax may trigger customs inspection if the item is not structurally integrated with the seat.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (Including subsequent imports)
🎯 1. 9401.99.10.20 & 9401.99.10.85 — Car Seat Parts
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 301 (122 Clause) | +10.0% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:9401.99.10.20/85 → Section 301: 7.5% → 122 Clause: 10% |
📌 Explanation:
- Car seat parts are classified under Heading 9401.
- Base duty is 0%, but additional surcharges apply for Chinese origin.
- Total 17.5% is relatively low compared to other categories.
🎯 2. 6307.90.98.91 & 6307.90.98.85 — Other Made-Up Articles (Seat Protectors)
| Item | Detail |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 301 (122 Clause) | +10.0% |
| Total Tariff | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:6307.90.98.91/85 → Section 301: 7.5% → 122 Clause: 10% |
📌 Explanation:
- These are considered finished consumer goods (e.g., covers, mats).
- Base duty is 7.0%, plus surcharges.
- Total 24.5% is higher than seat parts.
🎯 3. 3926.30.50.00 — Other Plastic Articles
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 301 (122 Clause) | +10.0% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3926.30.50.00 → Section 301: 7.5% → 122 Clause: 10% |
📌 Explanation:
- If the protector is made of plastic/synthetic materials and not classified as a textile accessory.
- Total 22.8% falls in the middle range.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (All Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Material composition (e.g., 100% Polyester, PVC, Leather), dimensions, intended use. |
| ✅ Product Photos | ✔️ | Clear images showing shape, texture, and any branding. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Car Seat Protector" or "Seat Cover," avoid vague terms like "Textile Goods." |
| ✅ Packing List | ✔️ | Detailed weight and volume. |
| ✅ Material Declaration | ✔️ | Critical for distinguishing between 6307 (textile) and 3926 (plastic). |
✅ 2. Declaration Tips (Key Rules)
🔥 "Material Defines Code, Use Defines Category, Accuracy Saves Money!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Pre-formed, specific seat part (e.g., custom-fit seat cushion) | 9401.99.10.20 / 9401.10.85 |
Declaring as "textile cover" → 24.5% |
| Loose, general seat protector (e.g., back seat mat, blanket) | 6307.90.98.91 / 6307.90.98.85 |
Declaring as "seat part" → Risk of rejection |
| Plastic/Vinyl Protector | 3926.30.50.00 |
Declaring as "textile" → Misclassification penalty |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Material (e.g., fabric with plastic backing) | Declare as textile dominant if textile >50% by weight → 6307.90.98.xx |
| OEM Custom Parts | Provide design specs proving it is a seat part → 9401.99.10.xx |
| Dropshipping/De Minimis | ❌ Not Eligible for $800 de minimis exemption due to Section 301/122 Clause. Full duties apply. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9401.99.10.20 (Parts) |
17.5% | No special cert | Lowest tax if classified as part. |
| 🇺🇸 USA | 6307.90.98.91 (Cover) |
24.5% | No special cert | Higher tax for general accessories. |
| 🇨🇳 China | 9401.99.10.20 |
~10-15% | N/A | Import duty varies by material. |
| 🇪🇺 EU | 9401.99.90 |
0-4% | REACH | No Section 301-style surcharges. |
| 🇬🇧 UK | 9401.99.90 |
0-4% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA imposes significant surcharges on Chinese-origin goods.
- Classification as "Seat Part" (9401) is cheaper (17.5%) than "Accessories" (6307) (24.5%).
- Ensure the product is pre-formed and specifically for seats to qualify for the lower rate.
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring a loose seat cover as a seat part (9401)
👉 Consequence: Customs may reclassify as 6307 → Pay 24.5% instead of 17.5% + penalties.
❌ Mistake 2: Ignoring Section 301 & 122 Clause
👉 Consequence: Assuming 0% base duty = 0% total tax. Fact: Total is 17.5%-24.5%.
❌ Mistake 3: Vague description "Textile Goods"
👉 Consequence: Customs delays for clarification. Solution: Use precise terms like "Pre-formed Car Seat Cushion, Polyester."
❌ Mistake 4: Assuming De Minimis applies
👉 Consequence: Packages under $800 are not exempt due to Section 301/122 Clause. Duties apply regardless of value.
✅ Correct Approach:
"Pre-formed Car Seat Protector, 100% Polyester, Designed for [Vehicle Model], Part of Seat Assembly."
🎯 VII. Conclusion: Precise Classification, Cost Savings, Smooth Clearance
🎯 Remember the Rule:
🔹 "Seat Parts = 17.5% | Accessories = 24.5% | Plastic = 22.8%"
🔹 "Pre-formed & Specific = Lower Tax | Loose & General = Higher Tax"
🔹 "No De Minimis for China → US"
📌 Tip:
If your product is pre-formed and specifically designed for car seats, provide design specifications to support classification under 9401.99.10.xx to save 7%-10% in duties.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product photos + Apply for Pre-Ruling if high volume.
🚀 Ensure accurate HS Code declaration to avoid delays, penalties, and overpayment.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percent counts in your profit margin!
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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。