Drainage Mat
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 6304910170 | 23.3% | CN | US | 官方文档 |
| 6304996040 | 20.7% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 4016910000 | 37.7% | CN | US | 官方文档 |
商品图片
AI分析
🛁 Drainage Mat (Dehydrated/Silicone Kitchen Mats)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Are You Classifying Your Mat Correctly?
The "Drainage Mat" is a broad category used in e-commerce and daily life, but in international trade, its classification depends entirely on material and manufacturing method. Misclassification here can lead to drastically different tariff rates due to US Section 301 and IEEPA penalties.
In the provided data, we see two distinct categories: 1. Wood-based Mats: Classified as general wooden articles. 2. Fabric/Textile Mats: Classified as knitted/crocheted or non-knitted household textiles. 3. Silicone Mats: Split between Plastic and Rubber categories, which have vastly different tax implications.
⚠️ Critical Distinction Point:
- If the mat is made of Wood: It falls under Chapter 44.
- If the mat is made of Fabric/Textile: It falls under Chapter 63.
- If the mat is made of Silicone: It must be determined if it is a "Plastic Article" (Ch 39) or a "Rubber Product" (Ch 40). This is the most common error zone.
📦 II. HS Code Classification Details (2026 Latest Tariff Mapping)
Based on the provided data, here are the specific HS Codes, their summaries, and applicable tax structures.
| HS Code | Product Description (Summary) | Material/Nature | Total Tax Rate |
|---|---|---|---|
| 4421.91.98.80 | Other articles of wood | Wooden Mat | 38.3% |
| 6304.91.01.70 | Other knitted/crocheted furnishing articles | Knitted Fabric Mat | 23.3% |
| 6304.99.60.40 | Other non-knitted/crocheted household textiles | Non-Knitted Fabric Mat | 20.7% |
| 3924.10.40.00 | Tableware & kitchenware, of plastics | Silicone (Plastic Type) | 13.4% |
| 4016.91.00.00 | Rubber mats & other floor coverings | Silicone (Rubber Type) | 37.7% |
🔍 Key Insight:
- Plastic vs. Rubber: Silicone is technically a synthetic rubber, but US customs sometimes classifies it under plastics (Ch 39) if it meets specific curing criteria, or under rubber (Ch 40). The difference in total tax is massive: 13.4% vs. 37.7%.
- Wood vs. Textile: Wooden mats incur higher base duties due to the 25% Section 301 tariff applied to wood products.
💰 III. Detailed Tariff Rate Breakdown (2026)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply including Section 301 and IEEPA provisions.
🎯 1. 4421.91.98.80 —— Wooden Drainage Mat
| Item | Content |
|---|---|
| Base Duty | 3.3% |
| Section 301 Duty | +25.0% |
| IEEPA Duty (Section 122) | +10.0% |
| Total Effective Tax | 38.3% |
| De Minimis Exemption | ❌ Not Eligible (Value > $800 requires full entry; < $800 still subject to duty if not exempted by specific rules, but typically high-duty goods are scrutinized) |
📌 Explanation:
- Wood products are heavily targeted by trade policies.
- The 25% Section 301 tariff is the primary driver of the high cost.
- Advice: High cost. Consider sourcing wood from non-China origins to avoid the 25% add-on.
🎯 2. 6304.91.01.70 —— Knitted/Crocheted Fabric Mat
| Item | Content |
|---|---|
| Base Duty | 5.8% |
| Section 301 Duty | +7.5% |
| IEEPA Duty (Section 122) | +10.0% |
| Total Effective Tax | 23.3% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- Textile mats have a higher base duty (5.8%) but a lower Section 301 add-on (7.5%) compared to wood or rubber mats.
- Advice: Moderate cost. Ensure the "knitted" nature is clearly documented to avoid being misclassified as non-knitted.
🎯 3. 6304.99.60.40 —— Non-Knitted Fabric Mat
| Item | Content |
|---|---|
| Base Duty | 3.2% |
| Section 301 Duty | +7.5% |
| IEEPA Duty (Section 122) | +10.0% |
| Total Effective Tax | 20.7% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- This is one of the most cost-effective options in the dataset.
- Lowest base duty (3.2%) combined with a manageable Section 301 rate.
- Advice: Preferred classification for fabric mats if they are not knitted.
🎯 4. 3924.10.40.00 —— Silicone Mat (Plastic Classification)
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Duty | +0.0% |
| IEEPA Duty (Section 122) | +10.0% |
| Total Effective Tax | 13.4% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- THE LOWEST TAX OPTION.
- If Customs accepts your silicone mat as a "Plastic Article" (Ch 39), it incurs NO Section 301 tariff (0.0%).
- Only the 10% IEEPA tariff applies.
- Risk: Customs may challenge this classification and reclassify as Rubber (Ch 40).
🎯 5. 4016.91.00.00 —— Silicone Mat (Rubber Classification)
| Item | Content |
|---|---|
| Base Duty | 2.7% |
| Section 301 Duty | +25.0% |
| IEEPA Duty (Section 122) | +10.0% |
| Total Effective Tax | 37.7% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- Although the base duty is low (2.7%), the 25% Section 301 tariff applies to rubber products.
- Total tax jumps to 37.7%, making it nearly as expensive as wooden mats.
- Advice: This is a high-cost classification. Avoid if possible by arguing for Plastics (Ch 39).
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Notes |
|---|---|---|
| Product Specifications | ✅ Yes | Must specify material composition (e.g., "100% Silicone," "Bamboo Wood"). |
| Technical Data Sheet | ✅ Yes | For silicone mats, provide proof of plastic vs. rubber properties. |
| High-Res Photos | ✅ Yes | Show texture, stitching (for textiles), and cross-section (for silicone). |
| Commercial Invoice | ✅ Yes | Describe goods precisely (e.g., "Silicone Kitchen Drainage Mat," not just "Mat"). |
| Origin Certificate | ✅ Yes | Critical for determining Section 301 applicability. |
✅ 2. Strategic Classification Tips
🔥 "Silicone is the Battlefield: Fight for Plastic!"
| Scenario | Recommended HS Code | Total Tax | Strategy |
|---|---|---|---|
| Silicone Mat | 3924.10.40.00 |
13.4% | Provide material test reports proving it is classified as plastic under USHTS. Argue against Ch 40. |
| Fabric Mat | 6304.99.60.40 |
20.7% | Specify "Non-knitted woven" or "non-woven." Avoid "knitted" unless necessary. |
| Wooden Mat | 4421.91.98.80 |
38.3% | High cost. Consider sourcing from Vietnam/Thailand to avoid Section 301. |
| Rubber Mat | 4016.91.00.00 |
37.7% | Last resort. Only use if Ch 39 argument fails. |
✅ 3. Special Considerations
| Issue | Solution |
|---|---|
| Silicone vs. Rubber Dispute | Submit a binding ruling request to US CBP before shipment. Provide chemical composition analysis. |
| Textile Composition | If the mat has a rubber backing, it may be considered a composite good. Primary character test applies. |
| De Minimis (Section 321) | Warning: Most of these HS codes (especially those with Section 301 tariffs) are excluded from the $800 de minimis exemption. Do not rely on informal entry for high-volume shipments. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Total Duty | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | Avoid Ch 40. Prove Plastic nature. |
| 🇺🇸 USA | 6304.99.60.40 (Textile) |
20.7% | Clear textile classification. |
| 🇪🇺 EU | 3924.10 / 6304 |
~4-5% | No Section 301. Lower risk. |
| 🇨🇳 China | 3924.10 / 6304 |
~0-10% | Lower tariffs, focus on domestic market. |
📌 Conclusion for US Importers:
- Winning Strategy: Classify Silicone Mats as Plastics (3924.10.40.00) to achieve 13.4% total tax.
- Runner-Up: Non-knitted Fabric Mats (6304.99.60.40) at 20.7%.
- Avoid: Wooden Mats (4421.91.98.80) and Rubber-classified Silicone (4016.91.00.00) due to 37-38% total tax.
📌 VI. Common Pitfalls & Blood-Soaked Lessons
❌ Pitfall 1: Calling a Silicone Mat "Rubber Mat"
👉 Result: Tax jumps from 13.4% to 37.7%.
💡 Fix: Use "Food-Grade Silicone" in descriptions; provide MSDS showing plastic classification.
❌ Pitfall 2: Assuming All Textiles Are "Knitted"
👉 Result: Higher base duty (5.8% vs 3.2%).
💡 Fix: Specify "Woven," "Non-woven," or "Crocheted" accurately.
❌ Pitfall 3: Ignoring Section 301 on Wood
👉 Result: Unexpected 25% hit on wooden mats.
💡 Fix: Shift supply chain to non-China origins for wooden products.
🎯 VII. Conclusion: Precision Saves Profit!
🎯 Recall the Formula:
🔹 Silicone = Plastic (13.4%) > Fabric (20.7%) > Wood/Rubber (37%+)
🔹 "Don't let Customs classify your Silicone as Rubber!"
📌 Pro Tip:
For high-value shipments of Silicone Mats, apply for a Binding Ruling from US CBP to lock in the 3924.10.40.00 classification. This prevents audits from reclassifying it as Rubber later.
📣 Act Now:
📞 Consult your freight forwarder to verify material specs.
📄 Prepare technical dossiers proving "Plastic" nature for Silicone Mats.
🚀 Clear customs smoothly, protect your margin!
✨ Professional Classification, Every Time!
💼 Your Bottom Line Depends on These 8 Digits!
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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。