PVC Textile Car Seat Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926905900 | 37.4% | CN | US | 官方文档 |
| 6307909887 | 24.5% | CN | US | 官方文档 |
| 6306905000 | 14.5% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Car Seat Covers (PVC Textile)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition & Classification: What Exactly Is a "PVC Car Seat Cover"?
PVC (Polyvinyl Chloride) Car Seat Covers are essential automotive interior accessories used to protect, beautify, and enhance the comfort of vehicle seats. In international trade, their classification depends heavily on:
- Material Composition: PVC-coated fabric vs. pure plastic sheeting.
- Form: Finished product (stitched, shaped) vs. raw material (fabric/plastic sheet).
- Use: Specifically for car seats vs. general textile/plastic products.
⚠️ Key Distinction Points:
- If it’s a finished, stitched seat cover made from PVC-coated fabric → Generally falls under Heading 6307 (Other Made-Up Articles).
- If it’s classified as a general plastic product without specific textile characteristics → Falls under Heading 3926 (Other plastic articles).
- The exact HS Code determines whether you face 14.5%, 22.8%, or 24.5%+ in duties.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Material/Status |
|---|---|---|---|
6306.90.50.00 |
Other textile materials made-up articles (car seat covers, sunshades) | PVC-backed textile seat covers | ✅ Textile-based |
6307.90.98.87 |
Other made-up articles (artificial fibers/synthetic materials) | Finished PVC seat covers (artificial fiber category) | ✅ Finished, synthetic |
6307.90.98.91 |
Other made-up articles (seat covers) | PVC seat covers as finished goods | ✅ Finished, PVC-based |
3926.30.50.00 |
Other plastic articles (vehicle-related) | PVC plastic sheeting/form for car parts | ✅ Pure plastic |
3926.90.59.00 |
Other plastic articles (textile-type) | PVC textile-type plastic products | ✅ Plastic-textile hybrid |
🔍 Key Reminder:
- If the product is a finished, stitched seat cover with PVC material, 6307.90.98.87 or 6307.90.98.91 are the most appropriate.
- If it’s more of a plastic sheet or raw material shaped for car seats, 3926.30.50.00 or 3926.90.59.00 may apply.
- Misclassification can lead to significant duty differences (from 14.5% to 24.5%+).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards
🎯 1. 6306.90.50.00 —— Textile-Based Car Seat Covers (Sunshades/Covers)
| Item | Details |
|---|---|
| Base Tariff | 4.5% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | 10.0% |
| Total Rate | 14.5% |
| Tax Calculation | CIF Value × 14.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:6306.90.50.00 → FOOTNOTE:122 |
📌 Explanation:
- This is the lowest duty rate among all options.
- Applicable if the product is clearly classified as a textile-based cover with PVC backing.
- No Section 301 additional duty applies, making this the most cost-effective option if classification allows.
🎯 2. 3926.30.50.00 —— Plastic Articles for Vehicle Use
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Duty | 7.5% |
| Section 122 Duty | 10.0% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:3926.30.50.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- Higher duty than6306.90.50.00.
- Applicable if the product is classified as a plastic article rather than a textile article.
- Section 301 additional duty of 7.5% applies.
🎯 3. 3926.90.59.00 —— Other Plastic Articles (Textile-Type)
| Item | Details |
|---|---|
| Base Tariff | 2.4% |
| Section 301 Additional Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Total Rate | 37.4% |
| Tax Calculation | CIF Value × 37.4% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:3926.90.59.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- Highest duty rate in the list.
- Applies if the product is considered a general plastic article with textile-like properties.
- Section 301 additional duty of 25% makes this the most expensive option.
🎯 4. 6307.90.98.87 —— Other Made-Up Articles (Artificial Fibers)
| Item | Details |
|---|---|
| Base Tariff | 7.0% |
| Section 301 Additional Duty | 7.5% |
| Section 122 Duty | 10.0% |
| Total Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:6307.90.98.87 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- Moderate duty rate.
- Applicable for finished seat covers made from artificial fibers/synthetic materials.
- Section 301 additional duty of 7.5% applies.
🎯 5. 6307.90.98.91 —— Other Made-Up Articles (Seat Covers)
| Item | Details |
|---|---|
| Base Tariff | 7.0% |
| Section 301 Additional Duty | 7.5% |
| Section 122 Duty | 10.0% |
| Total Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:6307.90.98.91 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- Same duty rate as6307.90.98.87.
- Specifically for seat covers as made-up articles.
- Section 301 additional duty of 7.5% applies.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material composition, dimensions, usage |
| ✅ Product Photos (with label) | ✔️ | Show stitching, PVC coating, brand/model |
| ✅ Commercial Invoice | ✔️ | Clearly state “PVC Car Seat Cover” |
| ✅ Packing List | ✔️ | Detail items, quantities, weights |
| ✅ Certificate of Origin (CO) | ✔️ | If non-China origin, may qualify for reduced duty |
| ✅ Third-Party Test Report | ✔️ | Flammability, durability, PVC safety standards |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Finished Cover, Use 6307; Plastic Sheet, Use 3926; Get It Wrong, Pay More!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Finished, stitched PVC seat cover | 6307.90.98.87 or 6307.90.98.91 |
Misdeclare as plastic → 22.8%-37.4% |
| PVC-coated fabric seat cover | 6306.90.50.00 |
Misdeclare as pure plastic → 22.8%-37.4% |
| Raw PVC sheet for seat cover | 3926.30.50.00 or 3926.90.59.00 |
Misdeclare as finished cover → 14.5%-24.5% |
✅ 3. Special Cases Handling
| Situation | Advice |
|---|---|
| OEM Custom Seat Covers | Provide design drawings and customer orders to avoid “non-standard” classification |
| PVC + Leather Combination | Declare based on dominant material; if PVC is primary, still 6307 or 3926 |
| Set with Cushions/Backrests | Declare as a single unit under the main component’s HS Code |
| Non-US Origin | Check if eligible for IEEPA Exemption or FTA Benefits |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6306.90.50.00 |
14.5% | Non-mandatory | Lowest duty for textile-based |
| 🇨🇳 China | 6307.90.98.87 |
5% | CCC | No additional duties |
| 🇪🇺 EU | 6307.90.98.91 |
0-4% | CE | No additional duties |
| 🇬🇧 UK | 6307.90.98.91 |
0-4% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 6307.90.98.91 |
5% | RCM | No additional duties |
📌 Conclusion:
- USA has the highest tariffs due to Section 301 and Section 122 duties.
-6306.90.50.00offers the lowest duty (14.5%) if the product is textile-based.
- Always verify classification with a licensed customs broker before shipment.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring finished seat covers as “plastic sheets”
👉 Consequence: Duty jumps from 14.5% to 37.4% → Overpayment!
❌ Mistake 2: Misclassifying textile-based covers as pure plastic
👉 Consequence: Duty increases from 14.5% to 22.8%+ → Unnecessary Cost!
❌ Mistake 3: Ignoring Section 122 Duty (10%)
👉 Consequence: 10% additional tax on all Chinese-origin goods → Budget Blowout!
❌ Mistake 4: Using vague descriptions like “Car Accessories”
👉 Consequence: Customs delays, reclassification, and potential penalties → Shipment Hold!
✅ Correct Practice:
“Finished PVC Car Seat Cover, Textile-Based, Model XYZ, Certified for US Market”
🎯 VII. Conclusion: Accurate Classification, Faster Clearance, Lower Costs!
🎯 Remember the Key Rule:
🔹 “Textile-Based = 14.5%; Plastic-Based = 22.8%-37.4%; Wrong Code = Overpay!”
🔹 “Section 122 Adds 10% Always; Section 301 Adds 0-25% Depending on Code!”
📌 Pro Tip:
If your seat covers are originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or FTA Benefits, reducing duties to 0-5%.
Recommend applying for an Advance Ruling from US Customs to avoid post-import adjustments.
📣 Take Action Now:
📞 Contact a Licensed Customs Broker + Provide Product Images + Request HS Code Advance Ruling
🚀 Ensure Smooth Clearance, Reduce Costs, and Maximize Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved Matters in Global Trade!
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。