Here is the comprehensive guide for Furniture Pads, structured in a vibrant, Wiki-style format based strictly on the provided DATA tax classification details.

🛋️ Furniture Pad (Protective & Transport Mats)

🌐 HS Code Reference & Clearance Guide | 2026 Tariff Deep Dive | Strategic Clearance Strategy

📌 I. Product Definition & Classification: Do You Really Know Your "Furniture Pad"?

Furniture Pads are versatile protective items used to prevent scratches on floors, protect furniture during transport, or absorb vibration. In international trade (specifically US imports from China), these items often fall into "catch-all" or duty-rate-dependent categories based on their material composition.

There is no single "Furniture Pad" HS Code. The duty rate varies wildly (20.9% to 37.5%) depending on the raw material. Misclassification can lead to severe financial penalties.

⚠️ Critical Distinction:
- Textile/Cotton Pads → Use 6304.92.00.00 (Lowest duty: 23.8%)
- Plastic/Synthetic Pads → Use 3926.90.99.89 (Moderate duty: 22.8%)
- Rubber/Protective Mat Pads → Use 4016.99.60.50 (Highest duty: 37.5%)
- General Purpose (Rubber/Plastic Mix) → Use 4016.99.05.00 (Lowest Rubber duty: 20.9%)
- Medical/Transport Specific Pads → Use 3926.90.99.50 (Specific use: 22.8%)

📦 II. HS Code Classification Details (2026 Tariff Authority)

Based on the material composition, here are the five specific classifications available for Furniture Pads.

🔍 Key Insight:
- The lowest possible rate (20.9%) applies if the pad is a mix of rubber/plastic for household/general protection. - The highest rate (37.5%) applies if the product is purely sulfurized rubber (often confused with general rubber mats). - Textile options hover around 23.8%, slightly lower than pure synthetic options.

💰 III. 2026 Tariff Breakdown & Policy Add-ons

✅ Target Market: USA
✅ Origin: China
✅ Structure: Base Tariff + Section 301 (Added) + Section 122 Clause

🎯 1. 6304.92.00.00 — Textile/Cotton Pads

Perfect for felt pads, cloth-backed furniture glides. | Component | Rate | Details | | :--- | :--- | :--- | | Base Tariff | 6.3% | Standard General Duty | | Added Tariff (301) | 7.5% | Section 301 Added Duties | | Section 122 Clause | 10.0% | Specific Section 122 Tariff | | TOTAL | 23.8% | 6.3 + 7.5 + 10 |

📌 Note: This is a textile fallback category. Ensure the material is genuinely cotton or woven fabric to qualify.

🎯 2. 3926.90.99.89 — Plastic/Rubber Synthesis Pads

For synthetic foam, vinyl, or mixed synthetic pads. | Component | Rate | Details | | :--- | :--- | :--- | | Base Tariff | 5.3% | Standard General Duty | | Added Tariff (301) | 7.5% | Section 301 Added Duties | | Section 122 Clause | 10.0% | Specific Section 122 Tariff | | TOTAL | 22.8% | 5.3 + 7.5 + 10 |

📌 Note: This is the "catch-all" for plastic items not elsewhere specified.

🎯 3. 4016.99.60.50 — Sulfurized Rubber Pads

Heavy-duty rubber mats, tires, or dense rubber furniture pads. | Component | Rate | Details | | :--- | :--- | :--- | | Base Tariff | 2.5% | Standard General Duty | | Added Tariff (301) | 25.0% | High Section 301 Added Duties | | Section 122 Clause | 10.0% | Specific Section 122 Tariff | | TOTAL | 37.5% | 2.5 + 25 + 10 |

⚠️ Danger Zone: This category has a 25% surcharge on rubber. If your "rubber pad" is misidentified as "sulfurized rubber," you will pay an extra 14.7% compared to other rubber categories!

🎯 4. 4016.99.05.00 — Household/General Protection

Best rate for mixed rubber/plastic household pads. | Component | Rate | Details | | :--- | :--- | :--- | | Base Tariff | 3.4% | Standard General Duty | | Added Tariff (301) | 7.5% | Section 301 Added Duties | | Section 122 Clause | 10.0% | Specific Section 122 Tariff | | TOTAL | 20.9% | 3.4 + 7.5 + 10 |

📌 Optimization: This is the lowest tax rate (20.9%) among all rubber/plastic furniture pads. Try to classify here if the product is a generic household protector.

🎯 5. 3926.90.99.50 — Medical/Transport Pads

Specific pads used for positioning in medical or transport scenarios. | Component | Rate | Details | | :--- | :--- | :--- | | Base Tariff | 5.3% | Standard General Duty | | Added Tariff (301) | 7.5% | Section 301 Added Duties | | Section 122 Clause | 10.0% | Specific Section 122 Tariff | | TOTAL | 22.8% | 5.3 + 7.5 + 10 |

📌 Note: This is a specialized use case. If your pad is not explicitly for "medical positioning" or "transport," do not use this code.

🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)

✅ 1. Material Proof is King

Customs officers will scrutinize the material composition immediately. | Action | Requirement | | :--- | :--- | | Material Breakdown | Provide a Bill of Materials (BOM) stating exact % of Cotton, Plastic, or Rubber. | | Visual Inspection | Be prepared to show cross-section photos to prove "Sulfurized Rubber" vs. "General Rubber." | | Use Case Declaration | If claiming 3926.90.99.50 (Medical/Transport), provide a letter of intent or specific shipping documents. |

✅ 2. Tax Optimization Strategy

🔥 The "20.9% vs 37.5%" Trap
Do not assume all "Rubber Pads" are 4016.99.60.50.
- If your pad is a general household protector (even if 100% rubber), it may qualify for 4016.99.05.00 (20.9%) rather than the heavy-duty sulfurized category (37.5%).
- Action: Consult a classifier to ensure the product description matches "Household/General Protection" to save 16.6% in duties.

✅ 3. Naming & Documentation

🌍 V. Global Market Context (US Focus)

📌 Conclusion:
The US market is the most punitive for rubber/furniture pads due to Section 301 and Section 122 clauses. The difference between a 20.9% and 37.5% tax rate can destroy your profit margin. - Strategy: If manufacturing allows, use 3926.90.99.89 or 6304.92.00.00 (22.8% - 23.8%) instead of pure sulfurized rubber.

📌 VI. Common Mistakes & Avoidance Guide (Lessons Learned)

❌ Mistake 1: Calling all "Rubber Furniture Pads" "Sulfurized Rubber".
👉 Consequence: You pay 37.5% instead of 20.9%.
👉 Fix: Verify if the product fits "Household/General" (4016.99.05.00) instead.

❌ Mistake 2: Ignoring Section 122 (10%).
👉 Consequence: Underestimating total landed cost by 10%.
👉 Fix: Include the 10% Section 122 Clause in all pricing calculations.

❌ Mistake 3: Mislabeling "Cotton Pads" as "Textile" without proof.
👉 Consequence: Classification shift to "Plastic/Synthetic" (5.3% base + 10% = 22.8%) if misdeclared, or re-classification by Customs.
👉 Fix: Provide lab tests for fiber content.

✅ Correct Approach:

"Generic Furniture Protection Pad (Plastic/Rubber Mix), Household Use." → 4016.99.05.00 (20.9%)

🎯 VII. Conclusion: Precision Classification = Profit Protection

🎯 Key Takeaway:

🔹 "Rubber is not one tax rate" → Distinguish between 4016.99.60.50 (37.5%) and 4016.99.05.00 (20.9%).
🔹 "Section 122 is mandatory" → Always add the 10% surcharge.
🔹 "Textile is safe" → 6304.92.00.00 at 23.8% is a viable alternative.

📌 Pro Tip:
Before shipping, submit an Advance Ruling Request to US Customs and Border Protection (CBP) specifying the exact material blend and intended use to lock in the 20.9% rate. Do not guess!

✨ Precise Classification, Smart Clearance!
💼 Your margin depends on the HS Code!