Inflatable Cushions
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 6307909887 | 24.5% | CN | US | 官方文档 |
| 3926907500 | 14.2% | CN | US | 官方文档 |
| 3926907700 | 12.4% | CN | US | 官方文档 |
| 9506995500 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🛋️ Inflatable Cushions (Marine-Style Water & Air Mattresses)
🌐 HS Code Reference & Customs Clearance Guide | 2024 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition: What Are "Inflatable Cushions"?
"Inflatable Cushions" in this context refers specifically to Marine-Style Water/Air Mattresses. These are versatile sleeping or lounging accessories that utilize water bags, air chambers, or a combination of both to provide support and comfort.
Key Distinction Points: * Material Composition: Typically made from PVC (Polyvinyl Chloride), plastic films, or synthetic fibers. * Functionality: Can serve as furniture accessories (bed pads), transportation aids (cargo pads), or recreational equipment (water sports inflatables). * Form Factor: Inflatable, collapsible, and portable.
⚠️ Critical Classification Note:
The HS Code depends entirely on the primary function and material structure of the specific unit being imported. Misclassification can lead to significant tariff discrepancies (from 12.4% to 24.5%).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Primary Function/Category | Material Type | Tax Category Summary |
|---|---|---|---|---|
6307.90.98.91 |
Marine-style water/air mattress | Finished Goods (General) | Plastic / PVC | 24.5% Total |
6307.90.98.87 |
Marine-style water/air mattress | Furniture / Cargo Handling Pads | Polyvinyl Chloride & Synthetics | 24.5% Total |
3926.90.75.00 |
Marine-style water/air mattress | Inflatable Articles (Plastic) | Plastic Class | 14.2% Total |
3926.90.77.00 |
Marine-style water/air mattress | Water Bed Pads / Liners | Plastic | 12.4% Total |
9506.99.55.00 |
Marine-style water/air mattress | Recreational Water Sports Equipment | Plastic / PVC | 22.8% Total |
🔍 Analysis of Differences:
- Section 6307 covers "Other made up articles" (Textiles/Plastics mix). It carries the highest burden due to the inclusion of Section 301 tariffs. - Section 3926 covers "Other articles of plastic." It offers lower tax rates (12.4% - 14.2%) because it excludes certain Section 301 provisions or has different base rates. - Section 9506 covers "Games, sports equipment." It is mid-range (22.8%) but includes a specific warning about steel/aluminum components.
💰 III. Tariff Rate Breakdown (Detailed Tax Analysis)
✅ Applicable Jurisdiction: United States (US)
✅ Origin: China (CN) (Implied by "122 Tariff" and Section 301 structures)
✅ Key Policy: Section 301 (Trade Relations with China) + Section 122 (Bilateral Tariffs)
🎯 1. High Burden Category: Section 6307 (Finished Textile/Plastic Articles)
HS Codes: 6307.90.98.91 & 6307.90.98.87
Total Tax Rate: 24.5%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Basic Duty | 7.0% | Standard MFN (Most Favored Nation) rate for made-up articles. |
| Section 301 Tariff | 7.5% | Additional duty on Chinese goods under US Trade Law. |
| Section 122 Tariff | 10.0% | Specific bilateral tariff provision (often related to textile/apparel quotas or specific trade agreements). |
| TOTAL | 24.5% | High Risk / High Cost |
📌 Explanation:
These codes treat the item as a finished good rather than a raw plastic article. The combination of Basic (7%) + Section 301 (7.5%) + Section 122 (10%) creates a heavy tax burden. Avoid this classification if a plastic-specific code applies.
🎯 2. Mid-Burden Category: Section 9506 (Recreational/Sports Equipment)
HS Code: 9506.99.55.00
Total Tax Rate: 22.8%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Basic Duty | 5.3% | Standard rate for sports equipment parts/accessories. |
| Section 301 Tariff | 7.5% | Additional duty on Chinese goods. |
| Section 122 Tariff | 10.0% | Specific bilateral tariff provision. |
| Special Metal Tariff | +50% | ⚠️ Warning: If the product contains Steel, Aluminum, or Copper components (e.g., metal valves, reinforcement bars), a 50% tariff may apply to those specific metal parts. |
| TOTAL | 22.8% | Moderate Risk (Check for metal content) |
📌 Explanation:
Classified as a "Water Recreation Facility." If the inflatable cushion has any metal hardware (valves, connectors), customs may assess the 50% metal tariff on those parts, drastically increasing costs.
🎯 3. Low Burden Category: Section 3926 (Plastic Articles)
HS Codes: 3926.90.75.00 & 3926.90.77.00
Total Tax Rates: 14.2% & 12.4% respectively
A. 3926.90.75.00 - General Inflatable Plastic Articles
Total Tax Rate: 14.2%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Basic Duty | 4.2% | Standard rate for other plastic articles. |
| Section 301 Tariff | 0.0% | Exempt or lower rate for this specific subheading under current trade rules. |
| Section 122 Tariff | 10.0% | Specific bilateral tariff provision. |
| TOTAL | 14.2% | Optimal Choice |
B. 3926.90.77.00 - Water Bed Pads / Liners
Total Tax Rate: 12.4%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Basic Duty | 2.4% | Low base rate for specific plastic bedding accessories. |
| Section 301 Tariff | 0.0% | Exempt or lower rate. |
| Section 122 Tariff | 10.0% | Specific bilateral tariff provision. |
| TOTAL | 12.4% | Best Choice |
📌 Critical Advantage:
- Section 301 Tariff is 0.0% for these codes. This is the primary cost-saving mechanism. - Only the Basic Duty + Section 122 Tariff apply. -3926.90.77.00is the cheapest option at 12.4%, provided the product can be defined as a "Water Bed Pad" or "Liner."
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Requirement | Why It Matters |
|---|---|---|
| Commercial Invoice | Must clearly state: "Inflatable Water/Air Mattress," Material (PVC/Plastic), and Usage (Sleeping/Recreation). | Determines the "Principal Use" for HS coding. |
| Product Photos | High-res images showing NO metal parts (if claiming 3926 codes). | Proof for 3926 classification (Plastic only). |
| Material Specification Sheet | Detailed list of materials (e.g., "100% PVC Tarpaulin," "No Steel Valves"). | Essential to avoid the 50% metal tariff under 9506. |
| Bill of Lading | Must match invoice description exactly. | Prevents "Description Mismatch" flags. |
| FCC Certification | If the product has any electronic components (rare for simple inflatables, but check valves). | Required for import compliance. |
✅ 2. Strategic Classification Advice (How to Save Money)
🔥 Rule of Thumb:
"Plastic Only = Cheaper. Textile/Finished = Expensive. Metal Parts = Very Expensive."
| Strategy | Action | Result |
|---|---|---|
| Avoid Section 6307 | Do NOT classify as "Made-up textile/plastic articles" if it is purely plastic. | Saves ~12% in taxes (24.5% → 12.4%). |
| Opt for Section 3926 | Classify as "Other articles of plastic" (3926.90.75.00 or 3926.90.77.00). |
Lowest Tax Burden (12.4% - 14.2%). |
| Check for Metal | If using 9506 (Sports), ensure zero steel/aluminum components. |
Avoids 50% penalty on metal parts. |
| Define Function Precisely | If it's a bed accessory, use 3926.90.77.00 (Water Bed Pad). |
Lowest possible rate: 12.4%. |
✅ 3. Common Mistakes & How to Fix Them
❌ Mistake 1: Calling the product a "Textile Pad" or "Finished Cushion"
👉 Result: Customs assigns 6307.90.98.91 (24.5% tax).
✅ Fix: Emphasize PVC/Plastic Material and "Inflatable Structure" in documentation.
❌ Mistake 2: Including Metal Valves in a 9506 Declaration
👉 Result: 50% tariff on the metal valve value, potentially exceeding total product value.
✅ Fix: Use plastic valves exclusively or classify under 3926 (Plastic) if possible.
❌ Mistake 3: Vague Description ("Cushion")
👉 Result: Customs officer discretion → Likely higher classification.
✅ Fix: Use precise language: "Inflatable PVC Water Bed Mattress, 100% Plastic Construction, No Textile Components."
📌 V. Conclusion: The Golden Path for Clearance
🎯 Recommendation:
For Inflatable Cushions (Marine Style), the optimal HS Code is 3926.90.77.00 (if applicable as a water bed pad) or 3926.90.75.00 (general inflatable plastic article).
Why?
- Tax Rate: 12.4% - 14.2% (vs. 24.5% for others).
- Section 301 Exemption: 0% additional duty.
- Risk: Low, provided no metal parts are present.
📣 Immediate Action:
1. Confirm Material: Ensure 100% PVC/Plastic construction.
2. Update Description: Change "Textile Cushion" to "Inflatable Plastic Water Mattress."
3. Consult Broker: Request a Pre-Ruling for 3926.90.77.00 to lock in the 12.4% rate.
✨ Professional Clearance Starts with Precision!
💼 Save 12%+ by choosing the right HS Code!
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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。