High Chair Footrest
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926301000 | 24.0% | CN | US | 官方文档 |
| 9401993580 | 35.0% | CN | US | 官方文档 |
| 7616995170 | 37.5% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🪑 High Chair Footrest – HS Code & Tariff Guide 2026 | Expert Customs Classification & Compliance Strategy
🌐 HS Code Reference & Customs Clearance Handbook | 2026 Updated Tariff Rules | Pro-Level Import Strategy
📌 One. Product Definition & Classification: What Exactly Is a "High Chair Footrest"?
A High Chair Footrest is a supportive accessory designed to stabilize and enhance comfort for infants or toddlers seated in high chairs. It typically functions as a foot support platform, often integrated into the chair’s base or sold as a separate component.
⚠️ Critical Classification Insight:
- If it's part of the high chair structure → may be classified with the main unit
- If sold separately as a removable or replaceable part → treated as a furniture accessory or seat component
- The material (plastic, metal, rubber) is the key determinant for accurate HS code selection
📦 Two. HS Code Classification Breakdown (2026 Official Tariff Matrix)
| HS Code | Product Description | Applicable Use Case | Material Assumption | Match Confidence |
|---|---|---|---|---|
3926.30.10.00 |
Furniture, vehicle, or appliance fittings; plastic parts | Plastic footrest used as support for high chair | ✅ Plastic (no conflicting evidence) | 🔥 High |
9401.99.35.80 |
Other seats and seat parts, rubber or plastic | Seat component (footrest), rubber/plastic material | ✅ Rubber or plastic (common in infant products) | 🔥 High |
7616.99.51.70 |
Other aluminum articles, including forgings | Aluminum footrest (e.g., lightweight, durable, metal frame) | ✅ Aluminum (if forged/durable metal) | 🔥 High |
3926.30.50.00 |
Furniture fittings (connectors, supports, etc.) | Supporting/structural footrest (plastic or composite) | ✅ Plastic (no material contradiction) | 🔥 High |
🔍 Key Classification Logic:
- All codes are valid under different material assumptions
- The actual material must be confirmed to avoid misclassification
- No single code applies universally — choice depends on material, function, and design
💰 Three. 2026 Tariff Breakdown (US Market – China Origin, Effective Nov 10, 2025)
✅ Target Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 3926.30.10.00 — Plastic Furniture Fittings (e.g., footrests)
| Item | Detail |
|---|---|
| Base Duty Rate | 6.5% (ad valorem) |
| Section 301 Tariff (USITC) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Threshold | ❌ Not applicable (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.30.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code applies to plastic furniture fittings used in household furniture systems
- The footrest is treated as a structural support for the high chair
- No material conflict if confirmed as plastic
- Total tax: 24% — moderate but still significant
🎯 2. 9401.99.35.80 — Other Seats & Seat Parts (Rubber or Plastic)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9401.99.35.80 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code is specifically for seat components, including footrests
- Applies only if the footrest is clearly part of the seating system
- Zero base duty, but high附加 taxes due to trade policy
- 35% total — highest among all options
- Critical for rubber/plastic footrests used in baby chairs
🎯 3. 7616.99.51.70 — Other Aluminum Articles (Including Forgings)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.5% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:7616.99.51.70 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies only if the footrest is made of aluminum, especially forged or precision-machined
- Common in premium or modular high chairs with metal frames
- Highest total duty (37.5%) due to high base + 25% + 10%
- Only valid if material is confirmed as aluminum
🎯 4. 3926.30.50.00 — Furniture Connectors & Support Fittings (Plastic)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Tariff (USITC) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.30.50.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to plastic connectors and support parts in furniture systems
- Lower base rate than3926.30.10.00, but same附加 taxes
- Best for low-cost, molded plastic footrests
- 22.8% total — lowest among all options
- Ideal if material is confirmed as plastic
🛠️ Four. Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
✅ 1. Essential Documentation (MUST Provide)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirms material, dimensions, function |
| ✅ Material Certificate (Plastic/Metal/Rubber) | ✔️ | Proves material type for accurate HS code |
| ✅ High-Resolution Product Photos | ✔️ | Shows construction, attachment method, material |
| ✅ Commercial Invoice | ✔️ | Must state: “High Chair Footrest – Plastic/Metal” |
| ✅ Packing List | ✔️ | Clarifies if sold as standalone part |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff eligibility |
| ✅ Test Reports (e.g., ASTM F979, CPSIA) | ✔️ | Safety compliance for children’s products |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Material First, Function Second — Declare Right, Pay Less!"
| Scenario | Correct HS Code | Risk of Error |
|---|---|---|
| Plastic footrest (molded) | 3926.30.50.00 or 3926.30.10.00 |
❌ Don’t use 9401 if not seat component |
| Rubber/plastic footrest | 9401.99.35.80 |
✅ Only if clearly part of seat system |
| Aluminum footrest (forged) | 7616.99.51.70 |
✅ Only if confirmed as aluminum |
| Sold separately (not attached) | All codes valid — choose based on material | ❌ Never use 9401 for non-seat parts |
✅ 3. Special Case Handling
| Situation | Recommended Action |
|---|---|
| Footrest is part of a high chair set | Declare with main chair (not separately) |
| Footrest is replaceable or modular | Can be declared separately — must prove material |
| Footrest has safety label (e.g., ASTM F979) | Include in invoice — supports compliance |
| Footrest made of mixed materials | Declare based on dominant material (e.g., plastic > metal) |
| Importing to EU/AU/JP | No 301/IEEPA tariffs — base rates apply only |
🌍 Five. Global Market Comparison (2026 Tariff Snapshot)
| Country | Recommended HS Code | Base Duty | 附加 Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA (China origin) | 3926.30.50.00 (plastic) |
5.3% | +35% (301+IEEPA) | Total: 22.8%–37.5% |
| 🇨🇳 China | 3926.30.50.00 |
5% | None | No extra tariffs |
| 🇪🇺 EU | 9401.99.35.80 |
0% | None | CE & REACH required |
| 🇦🇺 Australia | 9401.99.35.80 |
5% | None | RCM compliance |
| 🇯🇵 Japan | 9401.99.35.80 |
0% | None | PSE certification |
📌 Key Insight:
- Only the US imposes 301 + IEEPA tariffs on Chinese-origin goods
- EU, AU, JP: No extra tariffs — much lower effective cost
📌 Six. Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Declaring a plastic footrest as 9401.99.35.80
👉 Result: 35% duty instead of 22.8% → overpayment
✅ Fix: Use 3926.30.50.00 if plastic and structural
❌ Mistake 2: Using 7616.99.51.70 for a plastic footrest
👉 Result: Misclassification → penalties, delays, or seizure
✅ Fix: Only use if material is confirmed aluminum
❌ Mistake 3: Not providing material proof
👉 Result: Customs may default to highest tariff code
✅ Fix: Always attach material certificate or lab test report
❌ Mistake 4: Splitting footrest + chair into separate shipments
👉 Result: Each part taxed separately → total duty > 70%
✅ Fix: Declare as a set if sold together
🎯 Seven. Final Verdict: Choose Wisely, Pay Less, Ship Faster
🔹 Best for Plastic Footrests:
3926.30.50.00→ 22.8% total
🔹 Best for Rubber/Plastic Seat Parts:9401.99.35.80→ 35.0% (if applicable)
🔹 Best for Aluminum Footrests:7616.99.51.70→ 37.5% (only if metal)
🔹 Avoid: Using9401for non-seat parts; using7616for plastic✅ Pro Tip:
- Always confirm material before declaring
- Request a pre-ruling (Advance Ruling) from U.S. Customs for high-value shipments
- Use a certified customs broker with experience in children’s furniture
📣 Take Action Now: Avoid Costly Mistakes!
📞 Contact a professional customs broker + provide:
- Product photos
- Material certificate
- Commercial invoice
- Request HS Code pre-approval🚀 Your high chair footrest deserves a smooth journey — not a tariff trap!
✨ Precision Classification = Lower Duty = Faster Clearance = Higher Profit!
💼 Every dollar saved on tariffs starts with the right HS code.
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。