Light Gray Chair Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909882 | 24.5% | CN | US | 官方文档 |
| 6304910170 | 23.3% | CN | US | 官方文档 |
| 9401999021 | 35.0% | CN | US | 官方文档 |
| 9401991020 | 17.5% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
商品图片
AI分析
🪑 Light Gray Chair Cover
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Chair Cover"?
A "Light Gray Chair Cover" is a textile accessory used to protect or decorate seating furniture. In international trade, its classification depends heavily on whether it is classified as a finished textile article (like a slipcover) or a part of the furniture. The distinction lies in the form (knitted/crocheted vs. cut/sewn) and whether it is considered an integral part of the chair.
Key Classification Divergence: 1. Textile Finished Articles (Chapter 63): If the item is a separate, sewn, or knitted fabric item intended to cover the chair (e.g., slipcovers, upholstery covers), it falls under 6304.91 or 6307.90. 2. Furniture Parts (Chapter 94): If the item is specifically identified as a "part" of the chair, especially if pre-shaped or specialized, it may fall under 9401.99.
⚠️ Critical Distinction Point: - If it is a loose-fitting, general-purpose textile cover →归入 6304.91.01.70 or 6307.90.98.82/91. - If it is a specialized, pre-shaped component identified specifically as a "chair part" → 归入 9401.99.10.20 or 9401.99.90.21.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/State |
|---|---|---|---|
6304.91.01.70 |
Other furnishing articles, knitted or crocheted (e.g., furniture covers) | Knitted/crocheted chair slips, stretchy fabric covers | Knitted/Crocheted |
6307.90.98.82 |
Other made-up textile articles, specifically chair covers | Sewn, cut-and-sewn textile covers, non-knitted | Woven/Textile |
6307.90.98.91 |
Other made-up textile articles (General "Other" category) | Generic textile covers not fitting other specific sub-headings | Woven/Textile |
9401.99.10.20 |
Parts of seats, textile material, manufactured | Pre-shaped, cut textile components specifically for seats | Textile (Pre-formed) |
9401.99.90.21 |
Parts of seats, textile material, cut/shaped | Textile components cut to shape for seating | Textile (Cut/Shaped) |
🔍 Key Reminder: - Textile covers (loose, slipcovers) generally attract lower base tariffs but are still subject to significant additional tariffs. - Furniture parts (
9401series) often have 0% base tariff but face much higher additional tariffs (25% vs 7.5%). - Misclassification can lead to tax differences of up to 17.5%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharge & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 6304.91.01.70 — Other Furnishing Articles (Knitted/Crocheted)
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 23.3% |
| Tax Calculation | CIF Value × 23.3% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:6304.91.01.70 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation: - This is a favorable classification for textile covers if they can be proven to be knitted/crocheted furniture articles. - Total 23.3% is the lowest among the potential classifications for chair covers.
🎯 2. 6307.90.98.82 — Other Made-Up Textile Articles (Chair Covers)
| Item | Content |
|---|---|
| Base Tariff | 7.0% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:6307.90.98.82 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation: - Applies to woven or sewn chair covers that are not knitted. - Slightly higher than knitted covers due to a higher base tariff (7.0% vs 5.8%).
🎯 3. 6307.90.98.91 — Other Made-Up Textile Articles (General)
| Item | Content |
|---|---|
| Base Tariff | 7.0% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:6307.90.98.91 → Section 301: 7.5% → Section 122: 10% |
📌 Note: - This is a fallback category for textile covers that don't fit specific "chair cover" or "furnishing article" descriptions. - Same total rate as
6307.90.98.82.
🎯 4. 9401.99.10.20 — Parts of Seats (Textile, Pre-formed)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:9401.99.10.20 → Section 301: 7.5% → Section 122: 10% |
📌 Strategic Insight: - Lowest Total Tariff (17.5%)! - However, this requires the item to be strictly classified as a "Part of a Seat" (9401) rather than a textile article (63). - Must prove it is a manufactured part (e.g., pre-shaped upholstery padding/cover) for a specific seat.
🎯 5. 9401.99.90.21 — Parts of Seats (Textile, Cut/Shaped)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:9401.99.90.21 → Section 301: 25% → Section 122: 10% |
📌 Warning: - Highest Risk Classification. - While base tariff is 0%, the Section 301 surcharge is 25% (not 7.5%). - This applies to seat parts that are cut or shaped but not specifically pre-formed for a standard seat, or where the 7.5% bracket doesn't apply. - Avoid this classification if possible.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Clearly state material (knitted/woven), construction (sewn/cut), and use (chair cover). |
| ✅ Product Photos (Front/Side) | ✔️ | Show the item is a cover (loose fitting) vs. an integral part of a chair. |
| ✅ Commercial Invoice | ✔️ | Description must be precise: "Light Gray Knitted Chair Cover" or "Textile Seat Part". |
| ✅ Material Composition Certificate | ✔️ | Confirm if it is Knitted or Woven to distinguish between 6304 and 6307. |
| ✅ Origin Certificate (CO) | ✔️ | Essential for China origin verification and tariff calculation. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Knitted is Cheaper, Parts are Tricky, Textile is Safe, Wrong Code Costs Money!”
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Knitted Stretch Cover | 6304.91.01.70 (23.3%) |
Misdeclare as "Part of Seat" → Risk of 35% or Audit |
| Sewn/Woven Slipcover | 6307.90.98.82 (24.5%) |
Misdeclare as "Furnishing Article" → No major diff, but be consistent |
| Pre-Shaped Seat Pad/Cover | 9401.99.10.20 (17.5%) |
Misdeclare as "Textile Cover" → Overpay taxes |
| Generic Cut Fabric Piece | 9401.99.90.21 (35%) |
AVOID unless necessary. High tariff! |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Chair Covers | Provide design drawings. If the cover is specifically shaped for a unique chair, consider 9401.99.10.20 to save tax. |
| Generic "Universal" Covers | Must declare as 6304.91 (Knitted) or 6307.90 (Woven). Cannot claim "Part of Seat" if it fits multiple chairs. |
| Mixed Shipments (Chairs + Covers) | Do NOT mix in one line item. Declare chairs under 9401.xx and covers separately. Mis-mixing can trigger full cargo audit. |
| Material Change (e.g., Cotton vs. Polyester) | Does not change HS Code for these categories, but must be accurately declared for anti-dumping/surcharge rules. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6304.91.01.70 or 9401.99.10.20 |
17.5% – 23.3% | No specific certs needed for textiles | Surcharge heavy |
| 🇨🇳 China | 6304.91.01.70 or 9401.99.10.20 |
5% – 10% | None | Low tariff, but for export only |
| 🇪🇺 EU | 6304.91 or 9401.99 |
0% – 4% | CE (if part of furniture), REACH | No Section 301/122 equivalent |
| 🇬🇧 UK | 6304.91 or 9401.99 |
0% – 4% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 6304.91 or 9401.99 |
5% | None | No high surcharges |
📌 Conclusion: - USA is the most challenging market due to Section 301 and Section 122 tariffs. - Canada, EU, and Australia have significantly lower tariffs for these items. - For USA imports, strategic classification between
9401.99.10.20(17.5%) and6304.91.01.70(23.3%) can save 5.8% on the CIF value.
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Declaring a Knitted Slipcover as 9401.99.90.21 (35%)
👉 Consequence: Overpaying 11.7% in extra tariffs.
✅ Fix: Prove it is a "Furnishing Article" (6304) or a pre-formed part (9401.99.10.20).
❌ Mistake 2: Declaring a Woven Chair Cover as 6304.91.01.70 (Knitted)
👉 Consequence: Customs may reject due to material mismatch (Woven vs. Knitted).
✅ Fix: Ensure description matches material construction (Knitted vs. Woven).
❌ Mistake 3: Using "Chair Cover" generically without specifying material
👉 Consequence: Customs may assign the highest default tariff or demand additional info.
✅ Fix: Specify "Light Gray Knitted Chair Cover" or "Light Gray Woven Chair Cover".
❌ Mistake 4: Assuming De Minimis applies
👉 Consequence: All these HS codes are deny_de_minimis. Small shipments still face full tariffs.
✅ Fix: Include tariffs in pricing model regardless of shipment size.
🎯 VII. Conclusion: Professional Declaration, Save Cost, Smooth Clearance!
🎯 Remember the Mnemonic:
🔹 "Knitted 23%, Woven 24%, Pre-Formed Part 17.5%, Cut Part 35%! Choose Wisely!"
🔹 "HS Code Defines Your Cost, 5% Difference Can Mean Thousands!"
📌 Pro Tip:
If your chair covers are OEM and specifically shaped for a particular chair model, consult a customs broker to see if you can justify classification under 9401.99.10.20 (17.5%) instead of textile articles. This can save 5.8% in total tariffs.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Request HS Code Pre-Ruling
🚀 Let Your Chair Covers Clear Customs Smoothly, Reduce Costs, and Boost Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!
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。