Drawer Slide
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7610900080 | 65.7% | CN | US | 官方文档 |
| 7610100030 | 65.7% | CN | US | 官方文档 |
| 8302423015 | 71.4% | CN | US | 官方文档 |
| 8302426000 | 20.9% | CN | US | 官方文档 |
| 3926301000 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🛋️ Drawer Slide (Drawer Glides / Drawer Runners)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Pro-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a "Drawer Slide"?
A drawer slide — also known as a drawer runner, glide, or slide mechanism — is a mechanical component used in furniture (especially cabinets, desks, and wardrobes) to enable smooth, guided opening and closing of drawers. These are not standalone furniture items but critical structural accessories that facilitate functionality.
⚠️ Key Classification Rule:
- If the drawer slide is made of ferrous metals (e.g., steel) and functions as a movable support system, it is classified under 8302.42 (metal drawer slides).
- If it is made of plastic or non-metallic materials, it falls under 3926.30.10.00 (plastic furniture parts).
- Not considered a "complete drawer" — must be declared as a component or accessory.
📦 Two, HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Material Type | Functional Use | Is It a Complete Drawer? |
|---|---|---|---|---|
8302.42.30.15 |
Drawer slides made of ferrous metal (e.g., steel), used in furniture | Ferrous metal (贱金属) | Slide mechanism for drawers | ❌ No — component only |
8302.42.60.00 |
Other metal furniture fittings, including drawer runners | Ferrous metal (贱金属) | Furniture accessories, non-load-bearing | ❌ No — part of a system |
3926.30.10.00 |
Plastic parts for furniture, including drawer slides | Plastic / non-metallic | Non-metal drawer glides | ❌ No — component only |
🔍 Critical Insight:
- "Drawer slide" is NOT a standalone product — it's always a part of a larger system (e.g., cabinet, dresser).
- Do NOT declare as "furniture" — that would trigger higher tariffs and misclassification.
- Always use "furniture fittings" or "drawer runners" in the product description.
💰 Three, 2026 Updated Tariff Breakdown (With Full Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 8302.42.30.15 — Metal Drawer Slides (Ferrous Metal)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.9% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% (from USITC Footnote 9903.88.01) |
| Section 122 Clause (Steel & Aluminum) | +10% (applies to steel, aluminum, copper products) |
| Additional 50% Tariff (Section 301) | +50% (on steel/aluminum/copper goods under 122条款) |
| Total Effective Duty | 71.4% |
| Tax Calculation | CIF Value × 71.4% |
| De Minimis Threshold | ❌ Not eligible (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:8302.42.30.15 → FOOTNOTE:9903.88.01 → SECTION 122: 10% → SECTION 301: 50% |
📌 Explanation:
- The 50% tariff applies because the product is classified as a steel/aluminum/copper item under Section 122 of the U.S. Trade Act.
- Even if the slide is not primarily steel, if it contains ferrous metal components, it triggers the 122条款 (Section 122).
- This is not a "small" tariff — it’s one of the highest in the entire tariff schedule.
🎯 2. 8302.42.60.00 — Other Metal Furniture Fittings (Including Drawer Slides)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.4% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Clause (Steel & Aluminum) | +10% |
| Additional 50% Tariff (Section 301) | +0% (not applicable — not steel/aluminum/copper) |
| Total Effective Duty | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Threshold | ✅ Eligible (if below $800) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:8302.42.60.00 → FOOTNOTE:9903.88.01 → SECTION 122: 10% |
📌 Explanation:
- This code applies to non-steel metal drawer slides (e.g., brass, aluminum alloys, or coated steel).
- No 50% tariff — because it does not fall under the steel/aluminum/copper product list.
- Still subject to 10% Section 122 if it's aluminum-based.
- 20.9% total is still high, but significantly lower than 71.4%.
🎯 3. 3926.30.10.00 — Plastic Furniture Parts (Including Drawer Slides)
| Item | Detail |
|---|---|
| Base Duty Rate | 6.5% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Clause (Steel & Aluminum) | +10% (only if metal parts are present) |
| Additional 50% Tariff (Section 301) | +0% (plastic is not steel/aluminum) |
| Total Effective Duty | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Threshold | ✅ Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.30.10.00 → FOOTNOTE:9903.88.01 → SECTION 122: 10% (if metal parts exist) |
📌 Explanation:
- Plastic drawer slides are not subject to the 50% tariff.
- However, if the plastic slide contains metal inserts, rails, or bearings, it may be reclassified as a metal product → triggering 71.4%.
- Always verify material composition before申报.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material, dimensions, load capacity, type (full-extension, soft-close) |
| ✅ Material Certificate / Composition Report | ✔️ | Prove if it’s plastic-only or metal + plastic |
| ✅ Product Photos (with close-ups) | ✔️ | Show metal parts, inserts, labels, brand |
| ✅ Commercial Invoice | ✔️ | Clearly state: “Drawer Slides, Metal/Plastic, for Furniture Use” |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam, Mexico, Thailand — may qualify for lower tariffs |
| ✅ Packing List | ✔️ | Show quantity per box, total units, weight |
| ✅ Third-Party Test Report | ✔️ | If applicable (e.g., UL, RoHS, CE) |
✅ 2.申报 Strategy (Golden Rules)
🔥 "Material First, Function Second — Misclassify Once, Pay 70% More!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Metal slide (steel) with no plastic | 8302.42.30.15 |
3926.30.10.00 |
→ 71.4% vs 24% → +47.4% tax |
| Plastic slide with metal inserts | 8302.42.30.15 |
3926.30.10.00 |
→ 71.4% vs 24% → +47.4% tax |
| Metal slide (brass/aluminum) | 8302.42.60.00 |
8302.42.30.15 |
→ 20.9% vs 71.4% → Save 50.5% |
| Plastic-only slide | 3926.30.10.00 |
8302.42.60.00 |
→ 24% vs 20.9% → Slight overpayment |
✅ Best Practice:
- Declare based on material, not function.
- Never declare a drawer slide as “furniture” or “drawer” — always as “furniture fitting” or “drawer runner”.
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Mixed-material slide (plastic + metal) | Test material composition — if metal > 5%, use 8302.42.30.15 |
| Soft-close, full-extension, ball-bearing slides | Still falls under same HS codes — no special exemption |
| OEM/Custom-designed slides | Provide engineering drawings + material list to avoid disputes |
| Bulk shipment with multiple types | Split by material type — declare separately to avoid misclassification |
| Importing from Vietnam/Mexico | Apply for CO — may qualify for IEEPA exemption → 0% tariff |
🌍 Five, Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 8302.42.30.15 |
71.4% (steel) | FCC, RoHS | High-risk — 50% tariff applies |
| 🇨🇳 China | 8302.42.60.00 |
3.4% | CCC | No additional tariffs |
| 🇪🇺 European Union | 8302.42.60.00 |
0% (if CE) | CE, RoHS | No 122 or 301 tariffs |
| 🇦🇺 Australia | 8302.42.60.00 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 8302.42.60.00 |
0% | PSE | No additional duties |
📌 Key Insight:
- Only the U.S. applies the 50% tariff on metal drawer slides from China.
- All other major markets are low-risk — focus your strategy on the U.S..
📌 Six, Common Mistakes & Warning Signs (Avoid These!)
❌ Mistake 1: Declaring “drawer slide” as “furniture”
👉 Result: Misclassification → 71.4% tariff instead of 20.9% → huge overpayment
❌ Mistake 2: Not disclosing metal inserts in plastic slides
👉 Result: Customs reclassifies as metal → 71.4% tax → penalties + delays
❌ Mistake 3: Using “drawer runner” as a generic term without material detail
👉 Result: No proof of composition → audit risk or detention
❌ Mistake 4: Shipping mixed materials in one shipment without separation
👉 Result: Entire batch reclassified as metal → all items taxed at 71.4%
✅ Correct Approach:
“Plastic Drawer Slide with Steel Inserts, Full-Extension, 50kg Load, Model XYZ, RoHS Certified”
🎯 Seven, Final Verdict: Precision Beats Guesswork!
🎯 Remember the Golden Rule:
🔹 "If it’s metal, it’s 71.4%. If it’s plastic, it’s 24%. If it’s mixed — test it first!"
🔹 "HS Code is not a guess — it’s a legal declaration. One mistake = thousands in extra cost."
📌 Pro Tip:
If your drawer slides are produced in Vietnam, Mexico, or Thailand, apply for Certificate of Origin (CO) — you may qualify for IEEPA exemption → 0% tariff on
8302.42.30.15and8302.42.60.00.
📣 Take Action Now:
📞 Contact a licensed customs broker + provide material test report + request HS Code pre-ruling
🚀 Avoid surprise tariffs, delays, and penalties — declare right the first time!
✨ Professional Customs, Starts with Accurate Classification!
💼 Your profit margin depends on the right HS Code — don’t gamble with it!
用户评价
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。