Inflatable Temporary Mattress
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016950000 | 21.7% | CN | US | 官方文档 |
| 6306404900 | 21.2% | CN | US | 官方文档 |
| 9404210095 | 38.0% | CN | US | 官方文档 |
| 9404909670 | 17.3% | CN | US | 官方文档 |
商品图片
AI分析
🛌 Inflatable Temporary Mattress (Air Mattress)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand the "Inflatable Mattress"?
The Inflatable Temporary Mattress is a portable sleeping aid widely used in camping, guest rooms, and emergency shelters. In international trade, its classification hinges on two critical factors: 1. Material Composition: Is it made of rubber, textiles, or plastics? 2. Primary Function: Is it primarily for sleeping (heading 9404) or is it an industrial/consumable good (heading 40 or 63)?
⚠️ Key Distinction:
- If made of Rubber/Synthetic Rubber → Often classified under Chapter 40 (Articles of rubber).
- If made of Textile Fabric (with plastic coating) → Often classified under Chapter 63 (Other made-up textile articles).
- If made of Plastics/ PVC and primarily for sleeping → Classified under Chapter 94 (Furniture; bedding, mattresses...).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Matching Logic & Summary | Total Tax Rate |
|---|---|---|---|
4016.95.00.00 |
Other inflatable articles of vulcanized rubber | Matching Basis: Product form is "inflatable article"; material is inferred as vulcanized rubber or compatible synthetic rubber, fitting "other inflatable articles." | 21.7% |
6306.40.49.00 |
Other tents; other made-up textile articles | Matching Success: Name "Inflatable Mattress" aligns with use; inferred material is textile-based (no conflict), fitting "other textile materials." | 21.2% |
9404.21.00.95 |
Mattresses containing springs, of plastic foam or of cellular rubber | Matching Basis: Product form is a mattress; material inferred as plastic/synthetic (fits 'of plastics'), fitting the classification for plastic/cellular mattresses. | 38.0% |
9404.90.96.70 |
Other articles of bedding and similar furnishing | Matching Basis: Product form is a mattress type; material inferred as plastic/PVC synthetic (not cotton/silk/fabric shell), fitting the "Other" category. | 17.3% |
🔍 Critical Insight:
- The same product can have vastly different tax rates (17.3% to 38.0%) depending on how customs interprets the material. - Chapter 94 is generally preferred for "bedding/mattresses," but Chapter 40/63 may apply if the product is deemed more of a "consumable inflatable" or "textile accessory" rather than a "mattress." - Material Proof is Key: You must provide material composition data to justify the lower-rate HS codes.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade War Context)
🎯 1. 4016.95.00.00 — Inflatable Rubber Articles
| Item | Detail |
|---|---|
| Base Duty | 4.2% |
| Section 301 (Add'l Duty) | 7.5% |
| 122 Clause Duty | 10% |
| Total Effective Rate | 21.7% |
| De Minimis Exemption? | ❌ No (High risk of scrutiny) |
| Legal Basis Path | USITC:4016.95.00.00 + Section301:7.5% + 122Clause:10% |
📌 Explanation:
- Classified as "Other inflatable articles of rubber." - Subject to all standard China-specific surcharges. - Cost Impact: Moderate. Lower than plastic mattresses but higher than textile options.
🎯 2. 6306.40.49.00 — Other Made-up Textile Articles
| Item | Detail |
|---|---|
| Base Duty | 3.7% |
| Section 301 (Add'l Duty) | 7.5% |
| 122 Clause Duty | 10% |
| Total Effective Rate | 21.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:6306.40.49.00 + Section301:7.5% + 122Clause:10% |
📌 Explanation:
- Best for textile-backed air mattresses (e.g., flocked top, PVC bottom). - Offers the lowest total tariff (21.2%) among the four options. - Crucial: Must prove textile construction. If customs deems it "plastic," this code will be rejected.
🎯 3. 9404.21.00.95 — Plastic Foam/Rubber Mattresses
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| Section 301 (Add'l Duty) | 25.0% |
| 122 Clause Duty | 10% |
| Total Effective Rate | 38.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:9404.21.00.95 + Section301:25% + 122Clause:10% |
📌 Explanation:
- Highest Tax Risk. - Although base duty is low (3%), the 25% Section 301 tariff makes this the most expensive option. - Only use if you are certain it is classified as "plastic foam/cellular rubber" AND cannot use textile codes.
🎯 4. 9404.90.96.70 — Other Bedding Articles (The "Sweet Spot")
| Item | Detail |
|---|---|
| Base Duty | 7.3% |
| Section 301 (Add'l Duty) | 0.0% |
| 122 Clause Duty | 10% |
| Total Effective Rate | 17.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:9404.90.96.70 + Section301:0% + 122Clause:10% |
📌 Explanation:
- Lowest Overall Tax Rate (17.3%). - Key Advantage: 0% Section 301 Additional Duty. - Condition: Must be classified as "Other bedding articles" (not specifically plastic foam/rubber). This often applies to PVC/Plastic inflatable mattresses that don't fit the "foam" definition of 9404.21. - Strategy: This is likely the optimal HS Code if the mattress is plastic/PVC based, as it avoids the hefty 25% tariff.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Essential for Clearance)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail materials (e.g., "PVC coated polyester fabric," "TPU," "Vulcanized rubber"). |
| ✅ Material Composition Breakdown | ✔️ | CRITICAL: Percentage of textile vs. plastic vs. rubber. This determines if you use 6306, 4016, or 9404. |
| ✅ Product Photos | ✔️ | Clear images showing texture (flocked top?), seams, and valve type. |
| ✅ Commercial Invoice | ✔️ | Description: "Inflatable Temporary Mattress, Model XYZ, Material: PVC/Polyester." |
| ✅ Packing List | ✔️ | Weight, dimensions, and number of units. |
| ✅ Test Reports (Optional but Helpful) | ✔️ | Phthalate tests (for PVC), flammability tests (if claimed for bedding). |
✅ 2. Declaration Strategy (Key Tactics)
🔥 "Material Defines Code, Code Defines Tax!"
| Scenario | Recommended HS Code | Tax Rate | Why? |
|---|---|---|---|
| Textile-backed (e.g., Flocked) | 6306.40.49.00 |
21.2% | Justify as "Textile Article." Lower total tax than rubber. |
| Pure PVC/Plastic (Non-Foam) | 9404.90.96.70 |
17.3% | Best Option. Avoids 25% Section 301 tax. Classify as "Other Bedding." |
| Vulcanized Rubber | 4016.95.00.00 |
21.7% | Standard rubber inflatables. Moderate tax. |
| Plastic Foam/Cellular Rubber | 9404.21.00.95 |
38.0% | AVOID if possible. High 25% tariff. |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| Misclassification Risk | If you declare 9404.21 (Plastic Foam) for a simple PVC sheet, Customs may audit. If you declare 9404.90 for a foam product, they may reassess. Be precise about material. |
| "Temporary" Keyword | Including "Temporary" in the description helps justify "Other Bedding" (9404.90) rather than "Furniture" or rigid structures. |
| De Minimis (Section 321) | ❌ Do NOT rely on De Minimis ($800 exemption) for these HS Codes. Most of these codes are not eligible for Section 321 due to China-specific tariffs or high duty rates. Plan for full commercial entry. |
| 122 Clause | All options include a 10% "122 Clause" tariff (likely related to specific trade enforcement or recent policy additions). Budget for this 10% surcharge universally. |
🌍 V. Global Market Comparison (2026 Context)
| Market | Recommended HS Code | Est. Total Tax (China Origin) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 9404.90.96.70 |
17.3% (Best) | CPC (Children's Product) if for kids; ASTM F2878 |
| 🇨🇳 China | 9404.90.96.70 |
Low (~3-5%) | CCC (if applicable) |
| 🇪🇺 EU | 9404.90 |
Low (3-5%) | CE; REACH (for PVC/Phthalates) |
| 🇬🇧 UK | 9404.90 |
Low (3-5%) | UKCA; REACH |
📌 Conclusion:
- The US market is the most complex due to Section 301 (25%) and 122 Clause (10%). - Target9404.90.96.70for plastic mattresses to save 20.7% compared to the foam category. - Target6306.40.49.00for textile mattresses to save 3.9% compared to rubber.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring all PVC mattresses as 9404.21.00.95 (Plastic Foam).
👉 Result: 38.0% Tax. If correctly classified as 9404.90.96.70, tax drops to 17.3%. Savings: 20.7%!
❌ Mistake 2: Ignoring Material Composition.
👉 Result: Customs determines material arbitrarily, often defaulting to higher-duty or restricted categories. Always provide a material sheet.
❌ Mistake 3: Assuming De Minimis Applies.
👉 Result: Packages are held, assessed full duties, and penalized. These items generally require full commercial entry.
❌ Mistake 4: Confusing "Inflatable Mattress" with "Air Bed Pump."
👉 Result: Pumps may have different HS codes (e.g., 8414 or 8509). Declare separately if sold as accessories to avoid mixed classification errors.
✅ Correct Approach:
"Inflatable Temporary Mattress, PVC Material, Non-Foam, for Travel Use, Model XYZ" →
9404.90.96.70
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Key Takeaway:
🔹 "Material is King: PVC vs. Foam vs. Textile."
🔹 "Avoid 9404.21: It carries the 25% penalty."
🔹 "Target 9404.90: Lowest US Tax at 17.3%."
📌 Pro Tip:
If your product is exported to the US, engage a customs broker to review the material composition report before shipping. A small shift in HS code (e.g.,
9404.90vs9404.21) can save thousands of dollars on bulk shipments.
📣 Immediate Action:
📞 Contact Your Broker: "My mattress is PVC, not foam. Can we use
9404.90.96.70to avoid the 25% tariff?"
🚀 Optimize Supply Chain: Choose Textile (6306) or Non-Foam Plastic (9404.90) for the best tax efficiency.
✨ Smart Clearance, Lower Costs, Faster Delivery!
💼 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。