Patch
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919102010 | 40.8% | CN | US | 官方文档 |
| 4008111000 | 35.0% | CN | US | 官方文档 |
| 4008210000 | 35.0% | CN | US | 官方文档 |
| 3919905020 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
🩹 Patch (Self-Adhesive & Sew-on Repair Kits)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Professional Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Patch"?
A Patch is a versatile repair item used to mend tears, holes, or wear in fabrics, plastics, rubber, or leather. In international trade, its classification depends heavily on material and form:
- Adhesive Patches (Self-Stick): Typically plastic-based tapes or films with a backing layer.
- Sew-on Patches: Usually made of rubber, fabric, or woven fibers in sheet/strip form.
- Form Factor: Can be rolls (strips), sheets (pre-cut shapes), or rolls of material.
⚠️ Key Classification Logic:
- If it's a plastic adhesive tape → Likely falls under Chapter 39 (Plastics).
- If it's a rubber or plastic sheet/strip (non-adhesive or adhesive) → Likely falls under Chapter 40 (Rubber).
- If it's a generic "other" plastic/ fiber strip → May fall under "Other" subheadings in Chapter 39.
📦 II. HS Code Classification Details (2026 Tariff Authority)
| HS Code | Material Form | Logic & Suitability for Patches | Total Tax (US/CN) |
|---|---|---|---|
| 3919.10.20.10 | Plastic Self-Adhesive Tape | ✅ High Match: Patches often act as self-adhesive tapes; plastic material is standard. | 40.8% |
| 4008.11.10.00 | Rubber/Plastic Sheets/Strips | ✅ High Match: Patches are sheet/strip semi-finished goods; matches "Plates/Sheets/Strips" form. | 35.0% |
| 4008.21.00.00 | Non-Foam Rubber Sheets/Strips | ✅ High Match: Rubber-based patches (e.g., tire repair, rubber sheets) fit "non-foam" description. | 35.0% |
| 3919.90.50.20 | Other Plastic/Fiber Sheets | ✅ General Match: "Other" category covers diverse materials (plastic/fiber) in strip/sheet form. | 40.8% |
🔍 Critical Note:
- 3919.10.20.10 & 3919.90.50.20 are Plastic-based, attracting higher total taxes (40.8%) due to specific USITC/122 tariffs.
- 4008.11.10.00 & 4008.21.00.00 are Rubber/Plastic Sheets, with slightly lower base taxes but still subject to heavy附加 tariffs.
- No Duty-Free Option: All listed codes include significant USITC (301) and 122-Section tariffs.
💰 III. 2026 Tariff Rate Breakdown (Detailed Policy Analysis)
✅ Applicable Market: USA (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 Nov 10 onwards (Current 2026 Tariff Regime)
🎯 1. Plastic-Based Patches (HS: 3919.10.20.10 / 3919.90.50.20)
Total Tax Rate: 40.8%**
| Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 5.8% | Standard MFN rate for plastic tapes/sheets. |
| Section 301 (USITC) | +25.0% | "Additional Duties" on specific Chinese plastics. |
| Section 122 (Trade Act) | +10.0% | Targeted Chinese import surcharge. |
| Total Effective Rate | 40.8% | High Risk Category |
📌 Interpretation:
These codes apply to self-adhesive plastic patches. The "40.8%" is a cumulative burden from three layers of protectionism.
- Base (5.8%): Normal tariff.
- USITC (25%): Part of the "China 301" list.
- 122 Clause (10%): Specific retaliatory tariffs on Chinese goods.
Result: Do not underestimate the cost! A $100 shipment faces $40.80 in duties alone.
🎯 2. Rubber/Plastic Sheet Patches (HS: 4008.11.10.00 / 4008.21.00.00)
Total Tax Rate: 35.0%**
| Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | Rubber sheets often have a 0% base rate. |
| Section 301 (USITC) | +25.0% | Same 301 list applies to rubber goods. |
| Section 122 (Trade Act) | +10.0% | Same 122 surcharge applies. |
| Total Effective Rate | 35.0% | Moderate-High Risk |
📌 Interpretation:
These codes apply to rubber or plastic patches in sheet/strip form (often sew-on or non-adhesive).
- Even though the Base Duty is 0%, the 25% + 10% surcharges make the total 35%.
- Key Advantage: Slightly lower than plastic tapes (40.8%), but still significant.
- Material Matters: If your patch is purely rubber-based, aim for 4008 codes to save 5.8% compared to plastic codes.
🛠️ IV. Customs Clearance Strategy (Practical Tips)
✅ 1. Preparation Checklist (Must-Have)
| Document | Requirement | Purpose |
|---|---|---|
| Product Specifications | ✔️ Mandatory | Must specify material (Rubber vs. Plastic), form (Sheet vs. Tape), and adhesive type. |
| Material Composition | ✔️ Critical | Proves if it's "Plastic" (3919) or "Rubber" (4008) to avoid misclassification. |
| Product Photos | ✔️ Mandatory | Show the patch shape (strip, sheet, roll) to confirm "sheet/strip" classification. |
| HS Code Pre-Ruling | ✔️ Recommended | Apply for an Advance Ruling from US CBP to lock in the 35% or 40.8% rate legally. |
| Certificate of Origin | ✔️ Mandatory | Confirms China origin (CN) to ensure correct 122/301 application. |
✅ 2. Declaration Tips (Golden Rules)
🔥 "Material First, Form Second, Adhesive Third!"
| Scenario | Correct Declaration | Common Mistake (High Cost!) |
|---|---|---|
| Plastic Adhesive Patch | 3919.10.20.10 |
Misclassify as generic "Textile Patch" (0% base) → Audit & Penalty! |
| Rubber Sheet Patch | 4008.21.00.00 |
Call it "Plastic" → 3919 Code (40.8%) instead of Rubber (35%). |
| Sew-on Fabric Patch | Check Textile Codes | If mislabeled as Rubber/Plastic → Wrong Tax + Delay. |
| Mixed Material Patch | Split Declaration | Declare plastic part + rubber part separately → Avoid "Other" (40.8%). |
✅ 3. Special Handling Scenarios
| Situation | Strategy |
|---|---|
| OEM Custom Patches | Provide customer PO + design spec to prove "repair item" status, not "industrial raw material". |
| Patch + Adhesive Backing | If adhesive is minor, classify by main material (e.g., Rubber sheet). |
| Bulk Rolls vs. Pre-cut | Both fit "Strips/Sheets". Declare "Strips" if rolled, "Sheets" if pre-cut. |
| Small Quantity (<$800) | De Minimis (8618): If under $800 and sent to individual, No Duty! (Check 8618 rules). |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Estimated Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3919.10.20.10 / 4008.21.00.00 |
35.0% – 40.8% | Heaviest Taxes! 301 + 122 surcharges apply. |
| 🇨🇳 China | Varies | 5% – 10% | No 301/122; standard import tax only. |
| 🇪🇺 EU | Varies | 0% – 4% | No 301/122; usually low or zero duty for textiles/rubber. |
| 🇯🇵 Japan | Varies | 0% – 3% | Free trade agreements often reduce duty. |
📌 Conclusion:
- USA is the hardest market for patches due to 301 & 122 tariffs.
- EU/Asia/Japan are significantly cheaper.
- Strategy: If possible, source from non-China (Vietnam, Mexico) to avoid 35-40% US surcharges.
📌 VI. Common Pitfalls & Avoidance (Lessons Learned)
❌ Mistake 1: Calling all patches "Textile Patches" (0% base).
👉 Risk: Customs flags them as Plastic/Rubber → 40.8% tax + 20% penalty.
❌ Mistake 2: Ignoring the "Adhesive" factor.
👉 Risk: Adhesive tape (3919) is taxed differently than non-adhesive sheets (4008).
❌ Mistake 3: Assuming "Patch" is a generic term.
👉 Risk: Generic terms lead to "Residue" classification → Highest possible duty.
✅ Best Practice:
"Plastic Tape" →
3919.10.20.10(40.8%)
"Rubber Sheet" →4008.21.00.00(35.0%)
Be Specific!
🎯 VII. Final Verdict: Professional Clearance Strategy
🎯 Key Takeaway:
🔹 "Plastic = 40.8%, Rubber = 35.0%."
🔹 "Adhesive Tape (3919) > Rubber Sheet (4008) in Tax."
🔹 "Avoid 'Textile' unless it's fabric!"🚀 Action Plan:
1. Identify Material: Plastic? Rubber?
2. Identify Form: Tape? Sheet? Strip?
3. Select Code: 3919 (Plastic) or 4008 (Rubber).
4. Calculate Cost: Add 35-40.8% to your CIF value.
5. Apply for Pre-Ruling: Secure your rate before shipping!
📌 Pro Tip:
If your patch is small, low-value, and sent to an individual (<$800), it may qualify for De Minimis status (no duty). But for commercial B2B shipments, the 35-40.8% tax is unavoidable for China-origin goods to the US.
✨ Smart Classification = Smart Savings!
💼 Don't let a $0.50 patch cost you $0.40 in tax!
📣 Contact a Licensed Customs Broker Today to Verify Your HS Code!
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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。