Ironing Pad
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307101090 | 21.6% | CN | US | 官方文档 |
| 6307102030 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
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AI分析
🖨️ Ironing Pad (Heat-Resistant Ironing Mats)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Duty Strategy
📌 1. Product Definition & Classification: What Exactly is an "Ironing Pad"?
An ironing pad (also known as an ironing board pad, pressing cushion, or heat-resistant mat) is a protective textile or synthetic accessory used in garment care. In international trade, its classification depends entirely on the material composition:
- Textile-Based Pads: Made from cotton, polyester, fiberglass, or quilted fabric layers. These are classified under Chapter 63 (Other made-up textile articles).
- Plastic/Synthetic-Based Pads: Made from solid silicone, heat-resistant plastic, or coated synthetic fibers that do not fall under standard textile definitions. These are classified under Chapter 39 (Articles of plastics).
⚠️ Critical Distinction Point:
- If the product is primarily fabric/textile (even if heat-resistant treated) → Go to 6307.10
- If the product is primarily rigid plastic, silicone, or non-textile synthetic → Go to 3926.90
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material Composition | Tax Rate (China Origin to US) |
|---|---|---|---|
6307.10.10.90 |
Other made-up textile articles (Textile Pads) | Cotton, Polyester, Quilted Fabric | 21.6% |
6307.10.20.30 |
Other made-up textile articles (Cleaning/Protective Textiles) | Heavy-duty Textile, Industrial Cloth | 22.8% |
3926.90.99.89 |
Other articles of plastics (Plastic/Silicone Pads) | Silicone, Heat-resistant Plastic, Synthetic Composite | 22.8% |
🔍 Key Reminder:
- Textile vs. Plastic: If the pad is sewn from fabric and stuffed with batting, it is 6307. If it is a molded silicone mat or a solid plastic sheet, it is 3926. - Misclassification Risk: Declaring a plastic silicone pad as a textile to avoid plastic tariffs will result in customs penalties. The material must match the HS code.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current rates apply (Section 301 & IEEPA provisions active)
🎯 1. 6307.10.10.90 —— Textile Ironing Pad (Quilted/Fabric)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.1% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Tariff | 21.6% |
| Tax Calculation | CIF Value × 21.6% |
| De Minimis Eligibility | ❌ No (Generally >$800 threshold rules apply, but specific restrictions may exist for textiles from China; verify with current CBP rulings) |
| Legal Basis Path | USITC:6307.10.10.90 → FOOTNOTE:Section301 → FOOTNOTE:122 |
📌 Explanation:
- "Base 4.1%": Standard Most Favored Nation (MFN) duty for other made-up textile articles. - "Section 301 (7.5%)": Trump-era/Biden-administration tariffs on Chinese textiles and apparel. - "Section 122 (10%)": Trade Act of 1974 Section 122 tariff (import relief), applicable to certain consumer goods from China. - Total: 21.6% is the landing cost multiplier for this category.
🎯 2. 6307.10.20.30 —— Textile Ironing Pad (Heavy-Duty/Cleaning Type)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:6307.10.20.30 → FOOTNOTE:Section301 → FOOTNOTE:122 |
📌 Note:
- Slightly higher base rate (5.3%) due to specific sub-heading classification for "other made-up articles" potentially involving cleaning or heavy-duty protective textiles. - Same surcharges apply.
🎯 3. 3926.90.99.89 —— Plastic/Silicone Ironing Pad
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.90.99.89 → FOOTNOTE:Section301 → FOOTNOTE:122 |
📌 Explanation:
- Material Change: Even though the base rate (5.3%) is similar to the second textile option, this code is for non-textile materials (plastic, silicone). - Why Use This? If your product is a solid silicone mat or a rigid heat-resistant plastic board, you must use this code. Misdeclaring it as textile (6307) is fraud.
🛠️ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (e.g., "100% Cotton with Silicone Coating" vs. "Solid Silicone"). |
| ✅ Material Composition Declaration | ✔️ | CBP requires precise % of fibers or plastic type. |
| ✅ Product Photos | ✔️ | Show texture: Woven fabric vs. Smooth plastic surface. |
| ✅ Commercial Invoice | ✔️ | Description must match HS code (e.g., "Textile Ironing Pad" vs. "Silicone Heat Mat"). |
| ✅ Packing List | ✔️ | Weight and dimensions for duty calculation. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Dictates Code: Fabric = 6307, Plastic = 3926!"
| Scenario | Correct HS Code | Wrong Approach | Consequence |
|---|---|---|---|
| Quilted fabric pad with batting | 6307.10.10.90 |
Declare as "Plastic Mat" | Overpayment + Audit Risk |
| Solid Silicone Heat-Resistant Mat | 3926.90.99.89 |
Declare as "Textile" | Underpayment Penalty + Smuggling Accusation |
| Fabric with Plastic Coating | 6307.10.10.90 (if fabric is essential character) |
Declare as Plastic | Possible reclassification + Back Duties |
⚠️ Critical Note on "Section 122":
This 10% tariff is often overlooked. Ensure your broker includes this in the landed cost calculation. It applies to a broad range of Chinese consumer goods.
✅ 3. Special Handling for Mixed Materials
| Situation | Handling Advice |
|---|---|
| Fabric with Silicone Layer | If the fabric provides the essential character (shape, absorption), it is Textile (6307). If the silicone provides the essential character (rigidity, heat shielding as a sheet), it may be Plastic (3926). Consult a customs broker for GRI 3 determination. |
| OEM Custom Pads | Provide design files. If the design is unique, ensure the invoice description is specific to avoid ambiguity. |
| Bulk vs. Retail | Duty rates are the same, but bulk shipping may reduce administrative costs. Ensure HS code accuracy on the master bill of lading. |
🌍 5. Global Market Comparison (2026 Overview)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6307.10.10.90 or 3926.90.99.89 |
21.6% - 22.8% | High due to Section 301 + 122. No de minimis for many textile/plastic categories from China. |
| 🇨🇳 China | 6307.10 or 3926.90 |
5% - 10% | Import duty for domestic consumption or re-export. |
| 🇪🇺 EU | 6307.90 or 3926.90 |
4% - 6.5% | No Section 301 equivalent, but verify EU Carbon Border Tax implications. |
| 🇬🇧 UK | 6307.90 or 3926.90 |
4% - 6.5% | Post-Brexit tariffs. Check UK Global Tariff. |
📌 Conclusion:
The USA is the most expensive market for ironing pads from China due to layered tariffs.
- Textile Pad: 21.6% total.
- Plastic/Silicone Pad: 22.8% total.
- Strategy: Consider sourcing from non-China origins (e.g., Vietnam, India) for US market to potentially avoid Section 122/301, or factor these costs into your pricing.
📌 6. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Calling a silicone mat a "Fabric Mat" to save on plastic duties.
👉 Result: CBP inspection reveals silicone composition → Back duties + 10% penalty.
❌ Error 2: Ignoring the "Section 122" 10% tariff in cost calculations.
👉 Result: Profit margin eroded unexpectedly. Total duty is 21.6%, not 11.6%.
❌ Error 3: Using vague descriptions like "Ironing Accessory" on the invoice.
👉 Result: Customs delays for clarification → Storage fees + Demurrage.
✅ Correct Approach:
"Ironing Pad, 100% Cotton Quilted, Heat Resistant, Model A123" for
6307.10.10.90
"Silicone Heat-Resistant Ironing Mat, Non-Slip, Model B456" for3926.90.99.89
🎯 7. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Textile = 6307 (21.6%), Plastic = 3926 (22.8%)."
🔹 "Material is Key: Fabric vs. Silicone."
🔹 "Don't Forget Section 122: That extra 10% hurts!"
📌 Pro Tip:
If your ironing pads are sourced from Vietnam, Thailand, or India, they may qualify for lower or zero Section 301/122 tariffs.
👉 Recommendation: For US-bound goods, diversify supply chain or apply for HTSUS Advance Rulings to confirm classification for mixed-material pads.
📣 Immediate Action:
📞 Contact a licensed US Customs Broker.
📄 Submit product samples and material specs for Pre-Ruling.
🚀 Avoid surprise costs: Calculate 21.6%-22.8% landed duty into your FOB pricing.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point of duty impacts your bottom line!
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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。