Non wooden Seat Parts
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 9403999061 | 35.0% | CN | US | 官方文档 |
| 9403999045 | 85.0% | CN | US | 官方文档 |
| 7326908635 | 87.9% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🪑 Non-Wooden Seat Parts (Furniture Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Know "Non-Wooden Seat Parts"?
"Non-wooden seat parts" refer to components used in seating furniture that are not made of wood. These parts can be constructed from various materials, primarily metals (iron/steel), plastics, or other non-wood materials. In international trade, the classification depends heavily on the material composition and the functional role of the part within the furniture structure.
Key Distinction: * Metal Components (Iron/Steel): Often classified under Chapter 73 (Articles of Iron or Steel) as general fabricated articles or specific accessories if clearly identifiable as seat parts. * Plastic Components: Classified under Chapter 39 (Articles of Plastics) if made primarily of plastic. * General Furniture Parts: Classified under Chapter 94 (Furniture) as parts of furniture, specifically "Other furniture and parts thereof."
⚠️ Critical Classification Point:
- If the part is metal (iron/steel) and considered a generic fabricated article → 7326.90 series
- If the part is plastic and used for furniture → 3926.30
- If the part is explicitly recognized as a furniture part (regardless of material, unless specifically excluded) → 9403.99
- Note: Material determines the primary chapter, but "seat part" function may push some items to Chapter 94.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Applicable Scenario | Material/Type |
|---|---|---|---|
7326.90.86.88 |
Other articles of iron or steel; other articles; other; other; seat parts (metal) | Metal brackets, frames, hinges, or structural supports for non-wooden seats | ✅ Iron/Steel |
9403.99.90.61 |
Parts of furniture; other furniture; other; other; seat parts (non-wood) | General non-wooden seat components recognized as furniture parts | ✅ Non-wood (Generic) |
9403.99.90.45 |
Parts of furniture; other furniture; other; other; seat parts (metal/non-wood) | Metal or other non-wood seat parts explicitly classified under furniture parts | ✅ Metal/Other Non-wood |
7326.90.86.35 |
Other articles of iron or steel; other articles; other; other; seat parts (fallback) | Metal/plastic seat parts falling under residual categories for metals | ✅ Metal/Plastic (Residual) |
3926.30.50.00 |
Other articles of plastics; household goods; other; other; seat parts | Plastic seat components (e.g., plastic armrests, backrests, cushions frames) | ✅ Plastic |
🔍 Key Reminder:
- Metal parts often face higher tariffs due to Section 232 (Steel/Aluminum) and Section 301 tariffs; - Plastic parts have different tariff structures (lower base, but subject to trade remedies); - Chapter 94 parts are generally safer for "seat parts" if clearly defined as such, but material-specific rules may override.
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 7326.90.86.88 & 7326.90.86.35 —— Metal Seat Parts (Iron/Steel/Other Articles)
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| Section 232 Surcharge | +50.0% (Steel, Aluminum, Copper Products) |
| Total Tariff Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:7326.90.86.88 → FOOTNOTE:9903.88.01 + Section 232 |
📌 Explanation:
- The 25% Section 301 tariff applies to most Chinese-origin goods; - The 50% Section 232 tariff applies specifically to steel, aluminum, and copper products; - Total: 87.9% is an extremely high tariff, making metal seat parts very costly to import into the US.
🎯 2. 9403.99.90.61 —— Non-Wooden Seat Parts (Furniture Parts, Generic)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge | Not applicable (unless specifically steel/copper) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9403.99.90.61 |
📌 Note:
- This classification assumes the part is treated as a furniture part under Chapter 94; - If the part is explicitly steel, the 232 tariff may still apply, pushing the rate to 85%.
🎯 3. 9403.99.90.45 —— Non-Wooden Seat Parts (Furniture Parts, Metal/Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge | +50.0% (if steel/copper) |
| Total Tariff Rate | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9403.99.90.45 → FOOTNOTE:9903.88.01 |
📌 Note:
- If classified as a furniture part but made of steel, the 232 tariff adds 50%; - Total: 85% is still very high.
🎯 4. 3926.30.50.00 —— Plastic Seat Parts
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 232 Surcharge | Not applicable |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.30.50.00 |
📌 Note:
- Plastic parts have the lowest tariff among the options; - Base rate is 5.3%, with a 7.5% Section 301 surcharge; - Total: 22.8% is significantly lower than metal or furniture-part classifications with 232 tariffs.
🛠️ 4. Customs Clearance Practical Advice (Battlefield Pit-Avoidance Guide)
✅ 1. Preparation Checklist (All Required)
| Material | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, material composition, intended use |
| ✅ Material Certificate | ✔️ | Proof of material (e.g., steel grade, plastic type) |
| ✅ Product Photos (with Label) | ✔️ | Clear view of model, brand, material indicators |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, FDA (if applicable) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Non-Wooden Seat Part, [Material]" |
| ✅ Packing List | ✔️ | Specify relationship between main product and parts |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Defines Chapter, Function Defines Subcategory, Name is Precise, Tariff Drops in Half!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Metal bracket for seat | 7326.90.86.88 |
Misdeclare as furniture part → 35% or 85% |
| Plastic armrest | 3926.30.50.00 |
Misdeclare as metal → 87.9% |
| General non-wooden seat part | 9403.99.90.61 |
If metal, misdeclare → 87.9% |
| Furniture part (non-metal) | 9403.99.90.61 |
If plastic, misdeclare → 87.9% |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Seat Parts | Provide customer order + design drawings to avoid "non-standard" classification |
| Mixed Material Parts | Declare based on principal material; if mixed, declare as most valuable material |
| Seat Parts for Medical Use | If for medical equipment, may qualify for different classification, but需提供证明 |
| Seat Parts for Military/Aerospace | May qualify for special use declaration, potentially lower rates,需提前沟通 |
🌍 5. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.30.50.00 (Plastic) |
22.8% | RoHS, REACH | Metal parts face 85-88% |
| 🇨🇳 China | 9403.99.90.61 |
5% | CCC (if applicable) | No additional surcharges |
| 🇪🇺 EU | 9403.99 |
0% (if compliant) | CE, RoHS | No additional surcharges |
| 🇦🇺 Australia | 9403.99 |
5% | RCM | No additional surcharges |
| 🇯🇵 Japan | 9403.99 |
0% | PSE | No additional surcharges |
📌 Conclusion:
- USA is the only market with significant additional surcharges for Chinese-origin non-wooden seat parts; - Plastic parts have the lowest tariff in the US (22.8%), making them the most cost-effective for export to the US; - China-origin metal seat parts face extremely high tariffs in the US (85-88%), suggesting supply chain adjustment or alternative sourcing.
📌 6. Common Errors & Pit-Avoidance Guide (Blood and Tears Lessons)
❌ Error 1: Declaring metal seat parts as "furniture parts" without material specification
👉 Consequence: If classified as metal, tariff jumps to 87.9% → Huge tax bill!
❌ Error 2: Declaring plastic parts as "metal"
👉 Consequence: Tariff increases from 22.8% to 87.9% → Overpayment + penalties!
❌ Error 3: Failing to provide material certificates
👉 Consequence: Customs cannot determine material → Delayed clearance or return
❌ Error 4: Using vague terms like "seat accessory" without material details
👉 Consequence: Incorrect classification → Tax adjustment + fines
✅ Correct Approach:
"Non-Wooden Seat Part, Plastic, Armrest, Model XYZ, RoHS Certified, Made in China"
🎯 7. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Material Defines Chapter, Function Defines Subcategory, Name is Precise, Tariff Drops in Half!"
🔹 "HS Code Determines Life, Tariff Differs by 25 Points, One Step Wrong, Thousands in Tax!"
📌 Tips:
- If your seat parts are originated from Vietnam, Mexico, Thailand, Malaysia, you may apply for IEEPA Exemption, with tariffs as low as 0%~5%;
- Suggest Advance Ruling application to avoid clearance risks.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Your Non-Wooden Seat Parts Clear Customs Smoothly, Export Efficiently, Profit Doubles!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!
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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。