Clothes Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 6217109550 | 32.1% | CN | US | 官方文档 |
| 3926909940 | 22.8% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 6217909095 | 32.1% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Clothes Cover (Garment Bags / Protective Covers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What is a "Clothes Cover"?
A Clothes Cover is a protective item used to safeguard garments from dust, moisture, pests, and damage during storage or transit. In international trade, its classification depends heavily on its material composition and function.
It generally falls into two main categories:
- Plastic/Synthetic Covers: Made primarily from PE, PP, or PVC films. These are classified as Other Plastic Articles.
- Fabric/Textile Covers: Made from woven non-woven fabrics, cotton, or polyester blends. These are classified as Made-up Clothing Accessories/Articles.
⚠️ Key Distinction Point:
- If the cover is primarily plastic/film-based (flexible, transparent, non-woven plastic) →归类 to Chapter 39 (Plastics).
- If the cover is textile-based (woven, non-woven fabric, sewn) →归类 to Chapter 62/63 (Textiles/Clothing Accessories).
📦 II. HS Code Classification Details (Based on Provided Data)
The following HS Codes are derived from the specific analysis of "Clothes Cover" based on material and function.
| HS Code | Product Description | Classification Logic | Tax Category |
|---|---|---|---|
3926.90.99.89 |
Other Plastic Articles | The cover is made of plastic or synthetic materials, falling under "Other Plastic Articles." | Plastic Category |
3926.90.99.40 |
Other Plastic Articles | Specifically for plastic or synthetic material covers. | Plastic Category |
6217.10.95.50 |
Other Made-up Clothing Accessories | Classified as a clothing accessory/attachment made from textile materials. | Textile Accessory Category |
6217.90.90.95 |
Other Made-up Clothing Accessories | Classified as a part/accessory of clothing, made from textile materials. | Textile Accessory Category |
6307.90.98.91 |
Other Made-up Articles | Classified as a finished textile article, not specifically a clothing part. | Other Made-up Articles Category |
🔍 Critical Note:
- Plastic Covers (3926...) generally have a lower base tariff (5.3%) but still incur significant additional tariffs.
- Textile Covers (6217...,6307...) have a higher base tariff (7.0% - 14.6%), resulting in a higher total tax burden.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply (2025-2026 period)
🎯 1. Plastic Category: 3926.90.99.89 & 3926.90.99.40
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No (Subject to full duty assessment) |
📌 Explanation:
- Although the base tariff is low (5.3%), the addition of Section 301 (7.5%) and Section 122 (10%) brings the total to 22.8%.
- This applies to both3926.90.99.89and3926.90.99.40as they share the same tax structure in the provided data.
🎯 2. Textile Accessory Category: 6217.10.95.50 & 6217.90.90.95
| Item | Content |
|---|---|
| Base Tariff | 14.6% (Ad Valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 32.1% |
| Tax Calculation | CIF Value × 32.1% |
| De Minimis Exemption? | ❌ No (Subject to full duty assessment) |
📌 Explanation:
- Textile accessories face a higher base duty (14.6%) compared to plastics.
- Combined with the same additional tariffs, the total rate is 32.1%, making it significantly more expensive to import than plastic covers.
🎯 3. Other Made-up Articles: 6307.90.98.91
| Item | Content |
|---|---|
| Base Tariff | 7.0% (Ad Valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption? | ❌ No (Subject to full duty assessment) |
📌 Explanation:
- This classification (6307) is for general made-up textile articles that don't fit strictly into clothing accessories.
- The base duty (7.0%) is lower than specific clothing accessories (14.6%), resulting in a 24.5% total rate.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Material Declaration is Key
| Material Type | Recommended HS Code | Total Tax | Risk |
|---|---|---|---|
| Plastic/PVC/PE Film | 3926.90.99.89 / 3926.90.99.40 |
22.8% | ✅ Low Risk (if truly plastic) |
| Non-woven Fabric/Polyester | 6217.10.95.50 / 6217.90.90.95 |
32.1% | ⚠️ High Risk (Misclassification penalty) |
| General Textile Article | 6307.90.98.91 |
24.5% | ✅ Medium Risk (Depends on usage) |
🔥 Golden Rule:
"If it’s plastic, go with 3926 (22.8%). If it’s fabric, expect 32.1% or 24.5%. Do NOT misdeclare fabric as plastic to save tax!"
✅ 2. Documentation Requirements
| Document | Must Provide? | Notes |
|---|---|---|
| ✅ Product Photo | ✔️ | Clearly show material (shiny/plastic vs. fibrous/fabric). |
| ✅ Material Composition | ✔️ | e.g., "100% Polyethylene" or "80% Polyester Non-woven". |
| ✅ Function Description | ✔️ | "Garment protection during storage" or "Dust cover for clothes racks". |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly. |
| ✅ Packing List | ✔️ | Include unit weight and dimensions. |
✅ 3. Special Scenarios
| Scenario | Advice |
|---|---|
| Hybrid Materials | If the cover has plastic handles or reinforced edges, consult a customs broker. It may still be classified as plastic if plastic is the principal material. |
| Reusable vs. Disposable | Reusable fabric covers are more likely to be classified under 6217 or 6307. Disposable plastic sheets fall under 3926. |
| Set with Clothes | If sold with clothing as a gift wrap, it may be considered part of the garment set. Ensure separate invoicing to avoid complex classification issues. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Approx. Total Tax | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 / 6217.10.95.50 |
22.8% - 32.1% | High due to Section 301 & 122. |
| 🇨🇳 China | Varies | 5% - 10% | Lower base rates, no additional punitive tariffs. |
| 🇪🇺 EU | Varies | 0% - 4% | Often duty-free for plastic/textile accessories if not for specific uses. |
| 🇬🇧 UK | Varies | 0% - 5% | Post-Brexit tariffs vary; check UK Global Tariff. |
📌 Conclusion:
- The USA market is the most challenging due to the high additional tariffs (17.5% extra on top of base).
- Plastic covers (3926) are more cost-effective than textile covers (6217) for US import due to lower base duties.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Declaring a non-woven fabric cover as plastic (3926) to save tax.
👉 Consequence: Customs inspection will reveal fiber structure → Reclassification + Penalty + Delay.
❌ Mistake 2: Using vague terms like "Garment Bag" without specifying material.
👉 Consequence: CBP may choose the highest applicable duty rate or demand additional evidence.
❌ Mistake 3: Ignoring Section 122 Tariffs (10%).
👉 Consequence: Unexpected cost increase. Always budget for the full 22.8%-32.1% rate.
✅ Correct Declaration Example:
"Plastic Clothes Cover, 100% Polyethylene, Disposable, for Garment Storage, Model: PC-100"
→ HS Code:3926.90.99.89| Rate: 22.8%
🎯 VII. Conclusion: Smart Classification, Smarter Savings!
🎯 Remember:
🔹 "Plastic is Cheaper (22.8%), Textile is Expensive (32.1%)!"
🔹 "Material is King: Photos and Composition are Mandatory!"
🔹 "Don't Guess the HS Code: Get a Pre-Ruling if Unsure!"
📌 Pro Tip:
If you are importing large volumes, consider Advance Rulings from US CBP to lock in the correct HS Code and avoid post-clearance audits.
For textile covers, explore if any FTA (Free Trade Agreement) benefits apply if sourced from eligible countries (though China-origin goods still face high tariffs).
📣 Take Action Now:
📞 Contact a Licensed Customs Broker + Provide Material Samples + Verify HS Code
🚀 Ensure Smooth Clearance, Avoid Surprises, Maximize Profit Margins!
✨ Professional Clearance, Starts with Accurate Classification!
💼 Your Bottom Line Depends on These Decimals!
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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。