Hand Cover Cap
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 8707100020 | 37.5% | CN | US | 官方文档 |
| 8707100040 | 37.5% | CN | US | 官方文档 |
| 8708295110 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Hand Cover Cap (Glove Box Lid/Door)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know the "Hand Cover Cap"?
The Hand Cover Cap, commonly known as the Glove Box Lid or Dashboard Door, is a critical structural component of automotive interiors. In international trade, its classification is not straightforward; it depends heavily on its material composition and structural role. It is generally treated in two ways:
- As an Automotive Part: If specifically designed for vehicle bodies (chassis/dashboard integration), it falls under Chapter 87 (Vehicles).
- As a General Plastic/Manufactured Good: If viewed as a generic structural fitting or connector without specific vehicle integration proof, it may fall under Chapter 39 (Plastics) or other "Other Articles" headings.
⚠️ Key Distinction Point: - If it is a vehicle-specific assembly component (integrated into the dashboard/chassis structure) → Classify under 8707 or 8708 (Vehicle Parts). - If it is a generic plastic fitting or structural connector without explicit vehicle binding → Classify under 3926 (Articles of Plastic/Other Materials).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Assumption |
|---|---|---|---|
3926.30.50.00 |
Other articles of plastics and articles of other materials of heading 39.14 or 39.15 (e.g., furniture, car bodies, structural fittings) | Structural fittings, dashboard covers, generic plastic assemblies | ✅ Plastic/Resin |
3926.90.10.00 |
Other articles of plastics and articles of other materials of heading 39.14 or 39.15 (Other) | Generic "Other" plastic parts/accessories | ✅ Plastic/Resin |
8707.10.00.20 |
Parts and accessories for vehicles of headings 8701 to 8705 (Other) | Vehicle structural components, shell/lid parts for chassis/dashboards | ✅ Metal/Plastic |
8707.10.00.40 |
Parts and accessories for vehicles of headings 8701 to 8705 (Other) | Mechanical equipment or experimental apparatus parts (Shell/Lid) | ✅ Metal/Plastic |
8708.29.51.10 |
Parts and accessories of vehicles of headings 8701 to 8703 (Other) | Body parts, stamped/formed metal or plastic chassis components | ✅ Metal/Plastic |
🔍 Key Reminder: - Chapter 39 (3926.30/3926.90): Applies if the cap is treated as a general plastic article or structural fitting. Lower base duty, but subject to Section 301 & IEEPA add-ons. - Chapter 87 (8707/8708): Applies if the cap is treated as an automotive part. Higher base duty, but critical for vehicle-specific imports. - Material Conflict: While often plastic, if the cap is metal, Chapter 39 may be incorrect. However, the provided data assumes "no obvious material conflict" for plastics/metals in respective categories.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (and subsequent imports)
🎯 1. 3926.30.50.00 & 3926.90.10.00 —— Plastic/Other Material Articles
These codes fall under the "Other" category for plastic articles.
| Item | Content |
|---|---|
| Base Tariff | 5.3% (for 3926.30) / 3.4% (for 3926.90) |
| Section 301 Add-on | +7.5% |
| IEEPA Add-on (122 Clause) | +10% |
| Total Tariff | 22.8% (for 3926.30) / 20.9% (for 3926.90) |
| Tax Calculation | CIF Value × 22.8% or 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.30.50.00 → Section 301: 7.5% → IEEPA:9903.01.24 (10%) |
📌 Explanation: - The Base Duty is relatively low compared to auto parts. - However, the Section 301 (7.5%) and IEEPA (10%) add-ons make the total effective rate ~21-23%. - Crucial: These codes are often used as "fallback" classifications when the specific automotive nature is not proven.
🎯 2. 8707.10.00.20 & 8707.10.00.40 —— Vehicle/Equipment Parts (General)
These codes classify the item as a part for vehicles or mechanical equipment (shells/lids).
| Item | Content |
|---|---|
| Base Tariff | 2.5% |
| Section 301 Add-on | +25.0% |
| IEEPA Add-on (122 Clause) | +10% |
| Total Tariff | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:8707.10.00.20 → Section 301: 25% → IEEPA:9903.01.24 (10%) |
📌 Explanation: - Base Duty is low (2.5%), but the Section 301 surcharge is significantly higher (25%) compared to the 7.5% for plastics. - Total Rate: 37.5%. This is a high-cost classification due to aggressive US trade policy on Chinese auto parts. - Note: If classified here, ensure you have documentation proving it is a vehicle part to avoid disputes, but be aware of the high tax burden.
🎯 3. 8708.29.51.10 —— Vehicle Body Parts (Stamped/Formed)
This code is specific to parts of the vehicle body (chassis/dashboards), including stamped metal or formed plastic components.
| Item | Content |
|---|---|
| Base Tariff | 2.5% |
| Section 301 Add-on | +25.0% |
| IEEPA Add-on (122 Clause) | +10% |
| Total Tariff | 37.5% (Note: Data shows 2.5% + 35.0% = 37.5%) |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:8708.29.51.10 → Section 301: 25% → IEEPA:9903.01.24 (10%) |
📌 Explanation: - This is a common classification for glove box lids as they are considered body parts. - Total Rate: 37.5%. - Material Assumption: The data suggests "stamped/formed" items, which could be metal or plastic. If it's a simple plastic snap-fit lid,
8708is still plausible if it's integral to the body.
🛠️ IV. Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include material (Plastic/Metal), dimensions, and intended vehicle model. |
| ✅ Part Number & OEM Reference | ✔️ | Link to a specific vehicle (e.g., "Ford F-150 Glove Box Lid") strengthens 8708 classification. |
| ✅ Photos (Assembled & Disassembled) | ✔️ | Show mounting points, hinges, and integration with the dashboard. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Glove Box Lid - Automotive Part" or "Plastic Fitting". |
| ✅ Material Certificate | ✔️ | If claiming 3926, prove it's plastic. If 8708, confirm if it's metal/plastic. |
| ✅ Packing List | ✔️ | Ensure no separate "hardware" is declared separately if it's part of the assembly. |
✅ 2. Declaration Tips (Key Formulas)
🔥 "Correct Code Saves Money, Wrong Code Costs 15%!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Generic Plastic Lid (No car brand) | 3926.90.10.00 (20.9%) |
Declared as Auto Part → 37.5% |
| Vehicle-Specific Lid (With OEM Part No.) | 8708.29.51.10 (37.5%) |
Declared as Plastic → Risk of Customs Audit/Re-classification |
| Assembly with Hinges | Declare as Assembly | Split into "Lid" + "Hinges" → Higher combined duty |
| Metal Glove Box | 7326 (Steel) or 8708 |
Declare as Plastic 3926 → Major Misdeclaration |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Parts | Provide OEM Part Numbers and Vehicle Make/Model. This justifies 8708 but accepts the 37.5% rate. |
| Aftermarket Parts | If not branded, consider 3926 for lower duty (20.9%), but be prepared to prove it's not a vehicle-specific part. |
| Mixed Materials | If lid is plastic but hinges are metal, consult a broker. It may need to be classified by the essential character (usually the plastic part). |
| Pre-Ruling | Strongly Recommended: Apply for an Advance Ruling from US CBP to confirm if your specific glove box lid qualifies for 3926 (lower tax) or 8708 (higher tax). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 8708.29.51.10 |
37.5% | High due to Section 301 & IEEPA. |
| 🇺🇸 USA | 3926.90.10.00 |
20.9% | Lower risk if not clearly automotive. |
| 🇨🇳 China | 3926.90.90.00 |
~5-10% | Standard import duty for plastics. |
| 🇪🇺 EU | 8708.29.99 |
~4.5% | No US-style add-ons. |
| 🇦🇺 Australia | 8708.29.90 |
~5% | Stable tariff regime. |
📌 Conclusion: - USA is the most complex and expensive market due to Section 301 and IEEPA surcharges. - Cost Saving Tip: If the glove box lid is not strictly OEM or can be argued as a general plastic fitting,
3926.90.10.00saves ~16.6% in tariffs compared to8708. - Risk Warning: Misclassifying an automotive part as a plastic article can lead to penalties and back-taxes.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring all glove box lids as 8708 without considering material.
👉 Consequence: If it's clearly a generic plastic item, you overpay by 16.6%.
❌ Error 2: Declaring an OEM auto part as 3926 to save tax.
👉 Consequence: Customs may detect the OEM Part Number, reclassify it to 8708, and impose fines + 16.6% back-tax.
❌ Error 3: Ignoring the IEEPA 10% Surcharge.
👉 Consequence: Underestimating total landed cost by 10% on any Chinese-origin good.
✅ Correct Approach:
"Glove Box Lid, Plastic, for Model XYZ Vehicle, OEM Part No. ABC-123"
OR
"Plastic Fitting, Glove Box Cover, General Use, Material: ABS"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Formula:
🔹 "Auto Part = 37.5% (High Risk/Cost)"
🔹 "Plastic Fitting = 20.9% (Lower Risk/Cost)"
🔹 "Material Matters!"
📌 Pro Tip: If you are importing aftermarket parts, try to classify under 3926 to save money. If you are importing OEM parts, prepare for 8708 but ensure all documentation matches to avoid delays.
📣 Immediate Action:
📞 Contact a Customs Broker to analyze your specific product drawings. 🚀 Apply for an Advance Ruling if the value is high. 💡 Verify Material: Is it truly plastic? If so,
3926is your ally.
✨ Professional Clearance Starts with Precise Classification!
💼 Your every cent of cost deserves precise calculation!
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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。