Inflatable Pad
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 Pad (Ocean-Style Water/Inflatable Mat)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know the "Inflatable Pad"?
The "Inflatable Pad" (specifically the Ocean-style water/inflatable mat) is a versatile leisure product. In international trade, its classification depends heavily on its primary function, material composition, and form factor. It can be categorized into three main types:
1. Furniture/Business Goods Accessories (PVC/Plastic):
Defined as a made-up article of plastic/PVC used as a cushion, mat, or padding for furniture/business purposes.
2. Plastic Articles (General):
Defined by its material (Plastic) and form (Inflated/Deflated plastic items), not necessarily by a specific leisure function.
3. Sports/Leisure Equipment:
Defined as a recreational water facility or inflatable article for sports/pleasure.
⚠️ Key Distinction Point:
- If used primarily as a furniture cushion/business item → Chapter 63 (9801/9802 types)
- If used primarily as a general plastic good → Chapter 39
- If used primarily for water sports/leisure → Chapter 95
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data for "Ocean-style Inflatable/Water Pad", here are the specific HS Codes and their corresponding tax implications:
| HS Code | Product Summary & Description | Material/Form | Primary Classification Logic |
|---|---|---|---|
6307.90.98.91 |
Made-up Article (Furniture/Business Aid) Ocean-style water/inflatable pad, made of plastic/PVC, classified as a "made-up article." |
Plastic/PVC (Made-up) | Classified under "Other made-up articles" in Chapter 63. Often treated as a business/furniture accessory. |
6307.90.98.87 |
Business/Furniture Mat Ocean-style pad, made of PVC/synthetic materials, conforms to "Furniture/Item Transport Mat" attributes. |
PVC/Synthetic | Specifically aligned with business or furniture-related padding/mats. |
3926.90.75.00 |
General Plastic Article Ocean-style pad, form is "inflated article," material is plastic. |
Plastic | Classified as "Other articles of plastic" not elsewhere specified. Focuses on material, not function. |
3926.90.77.00 |
Water Mattress/Padding Ocean-style pad, function is "water mattress/padding," material is plastic. |
Plastic | Specific sub-category for water-filled plastic mattresses or padding. |
9506.99.55.00 |
Leisure/Water Sport Facility Ocean-style pad, belongs to "Inflatable water recreational facilities," material is Plastic/PVC. |
Plastic/PVC | Classified under Sports/Leisure goods. Treated as equipment for water play or exercise. |
🔍 Critical Reminder:
-6307codes are often viewed as business/furniture accessories.
-3926codes are viewed as general plastic goods.
-9506code is viewed as sports/leisure equipment.
- Tax rates vary significantly based on this functional classification!
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by "122 Section" and current trade context)
✅ Effective Time: Current Import Cycle
🎯 1. 6307.90.98.91 & 6307.90.98.87 — Made-up Articles / Business Mats
| Item | Content |
|---|---|
| Base Tariff | 7.0% (Ad Valorem) |
| Section 301 Surcharge | 7.5% (Additional Tariff) |
| Section 122 Surcharge | 10.0% (Specific Section 122 Tariff) |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Applicable (High rate triggers scrutiny) |
| Legal Path | Base Tariff → Section 301 → Section 122 |
📌 Explanation:
- The 7.5% Section 301 tariff is the standard additional duty for many Chinese goods.
- The 10% Section 122 tariff is a specific surcharge applied to certain plastic/textile-made-up articles.
- Total 24.5% is a moderate-to-high rate for plastic leisure goods.
🎯 2. 3926.90.75.00 & 3926.90.77.00 — General Plastic Articles / Water Mattresses
| Item | Content |
|---|---|
| Base Tariff | 4.2% (for 75.00) / 2.4% (for 77.00) |
| Section 301 Surcharge | 0.0% (Exempt from Section 301 in this sub-category) |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 14.2% (for 75.00) / 12.4% (for 77.00) |
| Tax Calculation | CIF Value × Rate |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base Tariff → Section 122 |
📌 Explanation:
- Crucial Advantage: These codes do NOT incur the 7.5% Section 301 tariff!
- Only the 10% Section 122 tariff applies.
-3926.90.77.00(Water Mattress) has the lowest total tax at 12.4%, making it the most cost-effective classification if the product can be legitimately described as a "water mattress/padding."
🎯 3. 9506.99.55.00 — Inflatable Water Recreational Facilities
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Steel/Aluminum/Copper Surcharges | +50% (If applicable components) |
| Total Tax Rate | 22.8% (Standard) / High (If metal parts involved) |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base Tariff → Section 301 → Section 122 |
📌 Explanation:
- Treated as Sports/Leisure Goods.
- Subject to all three tariffs: Base + 301 + 122.
- Warning: If the pad contains steel, aluminum, or copper components (e.g., reinforced frames, valves), the 50% surcharge may apply, drastically increasing costs.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (PVC/Plastic), Type (Inflatable/Water-filled), Use Case (Leisure/Furniture). |
| ✅ Product Photos | ✔️ | Clear images showing the pad inflated, including any valves, seams, and branding. |
| ✅ Commercial Invoice | ✔️ | Must accurately reflect the HS Code and description matching the chosen classification. |
| ✅ Material Composition Statement | ✔️ | Explicitly state: "100% PVC Plastic" or "Polyurethane Plastic" to support 3926 or 6307 classification. |
| ✅ Usage Declaration | ✔️ | If claiming 9506, declare as "Recreational Water Toy." If claiming 3926, declare as "Water Mattress/Padding." |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Function Dictates Code, Code Dictates Cost!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Selling as a Beach/Pool Toy | 9506.99.55.00 |
Correctly reflects "Recreational Facility." Higher tax (22.8%) but legally accurate for toys. |
| Selling as a Pool Lounger/Water Bed Accessory | 3926.90.77.00 |
Best for Cost Savings (12.4%). Justify as "Plastic Water Mattress/Padding." |
| Selling as an Office/Storage Mat | 6307.90.98.87 |
Justify as "Furniture/Item Transport Mat." Moderate tax (24.5%). |
⚠️ Risk Alert:
- Do NOT misdeclare a "Pool Toy" as a "Furniture Mat" to save taxes. Customs may inspect and reclassify, leading to penalties + back taxes.
- Ensure the product design matches the declared function. If it looks like a toy, declare it as a toy.
✅ 3. Special Considerations
| Issue | Handling Advice |
|---|---|
| Metal Components | If the pad has metal valves or frames, check for Section 122 Steel/Aluminum/Copper surcharges (+50%). Consider using plastic valves to avoid this. |
| Section 122 Applicability | Verify if the specific plastic type qualifies for the 10% Section 122 tariff. Some plastics may have different treatment. |
| Pre-Ruling Recommendation | For large volumes, apply for a Binding Tariff Information (BTI) or US CBP Ruling to lock in the HS Code and tax rate. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Market | Recommended HS Code | Total Tax (China Origin) | Key Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.77.00 (Best Cost) |
12.4% | ASTM F963 (if toy) / CPSIA | Avoid 9506 if possible due to 22.8% tax. |
| 🇺🇸 USA | 9506.99.55.00 (Toy) |
22.8% | ASTM F963, CPC Required | Mandatory for children's toys. |
| 🇪🇺 EU | 3926.90.90 |
~4% + VAT | CE, REACH, RoHS | No Section 122/301 equivalent. |
| 🇬🇧 UK | 3926.90.90 |
~4% + VAT | UKCA, CE | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most complex due to Section 122 and 301 tariffs.
- Choosing3926.90.77.00can save ~10% in duties compared to9506or6307.
- Ensure product design supports the "Water Mattress/Padding" classification for cost efficiency.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Using 9506 for a simple plastic mat when it can be classified as 3926.
👉 Result: Paying 22.8% instead of 12.4% → 10.4% unnecessary cost.
❌ Mistake 2: Ignoring metal components in 9506.
👉 Result: Unexpected 50% surcharge on metal parts → Massive penalty.
❌ Mistake 3: Misdeclaring a "Toy" as "Furniture Mat" (6307).
👉 Result: Customs inspection reveals it's a toy → Reclassification + Fine + Delay.
✅ Best Practice:
- If for kids: Declare as Toy (
9506) → Comply with safety standards.- If for adults/general use: Declare as Water Mattress/Padding (
3926.90.77.00) → Lowest Tax (12.4%).- If for office/furniture: Declare as Business Mat (
6307) → Moderate Tax (24.5%).
🎯 VII. Conclusion: Smart Classification, Maximum Profit!
🎯 Remember the Golden Rule:
🔹 "Function First, Code Second, Tax Third!"
🔹 "12.4% vs 22.8% is a huge difference for high-volume goods."📌 Pro Tip:
- For adult leisure pads, aim for3926.90.77.00to minimize tariffs.
- For children's play items, you must use9506.99.55.00to comply with safety laws, despite the higher tax.
📣 Immediate Action:
📞 Consult a licensed customs broker for a Pre-Import Ruling.
📄 Ensure your Product Description matches the chosen HS Code exactly.
🚀 Optimize your supply chain by choosing the right HS Code from the start!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved is Pure Profit!
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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。