Polyester Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926905700 | 41.5% | CN | US | 官方文档 |
| 5512190090 | 48.6% | CN | US | 官方文档 |
| 5512110090 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Polyester Cover (聚酯塑料片/毡)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Polyester Cover"?
In international trade, "Polyester Cover" is a generic term that often leads to classification disputes because it lacks specific technical definition. Depending on the material form (sheet vs. felt) and application (protection vs. transmission), it falls into different chapters of the Harmonized System.
Key Distinction Points: 1. Material Form: Is it a rigid/semi-rigid Sheet/Plate (Plastic Article) or a non-woven Felt (Textile Product)? 2. Function: Is it used as a protective shield (Chapter 39) or as a component in machinery/transmission (Chapter 55)?
⚠️ Critical Warning:
- If the product is a plastic sheet (even if used as a cover) → Chapter 39.
- If the product is a non-woven polyester fabric/felt → Chapter 55.
- Do not mix these categories. Misclassification leads to severe tariff discrepancies (from 13.4% to 48.6%).
📦 II. HS Code Classification Details (2026 Authoritative Comparison)
| HS Code | Product Description | Material Logic | Application/Scenario |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastics: Plastic sheets (Protection Covers) | Polyester Plastic (Rigid/Semi-rigid Sheet) | Protective shields, machine guards, rigid covers. |
3926.90.48.00 |
Other articles of plastics: Parts/Components (Protection Covers) | Polyester Plastic (Sheet Form) | Fitted as spare parts/components for machinery. |
3926.90.57.00 |
Other articles of plastics: Artificial Fiber Products (Non-woven Felt) | Polyester Fiber (Non-woven/Felt) | Used in transmission belts or industrial felt applications. |
5512.19.00.90 |
Synthetic Short-Fiber Fabrics, Principal Mixtures (Polyester Felt) | Polyester Short Fiber (Woven/Non-woven Fabric) | General textile logic for polyester short-fiber products. |
5512.11.00.90 |
Other Woven Fabrics of Polyester Short Fibers (Polyester Felt) | Polyester Short Fiber (Woven/Non-woven) | General apparel/industrial fabric logic. |
🔍 Classification Logic:
- Plastic vs. Textile: If the "cover" is made of molded polyester resin (hard/semi-hard), it is Plastic (39). If it is compressed non-woven fibers (soft/flexible), it is Textile (55).
- Usage: Even if used as a "cover," if it is a plastic sheet, it generally falls under 3926 (Other articles of plastics).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Rates include Section 301 and 122 Clause tariffs.
🎯 1. 3926.90.99.89 —— Plastic Sheets (Protection Covers)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | Section 301 → 122 Clause → USITC:3926.90.99.89 |
📌 Explanation:
- This classification treats the item as a plastic article.
- The 122 Clause adds an extra 10%, making this significantly more expensive than standard plastic goods.
- Risk: If declared as a textile, this rate is too high; if declared as a protected component without proper documentation, it may be audited.
🎯 2. 3926.90.48.00 —— Plastic Parts/Components (Protection Covers)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | 122 Clause → USITC:3926.90.48.00 |
📌 Advantage:
- This is the most cost-effective plastic classification in the dataset.
- It applies if the polyester sheet is specifically designed as a component/part (e.g., a fitted shield for a machine) rather than a general-purpose sheet.
- Zero Section 301 surcharge makes this highly attractive if justifiable.
🎯 3. 3926.90.57.00 —— Artificial Fiber Products (Non-woven Felt)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | Section 301 → 122 Clause → USITC:3926.90.57.00 |
📌 Explanation:
- This applies if the "cover" is a non-woven polyester felt but is still classified under Plastics (39) due to its artificial fiber composition.
- High Risk: The 25% Section 301 surcharge is heavy. Use only if the product is strictly a "plastic article made of artificial fibers."
🎯 4. 5512.19.00.90 —— Synthetic Short-Fiber Fabrics (Polyester Felt)
| Item | Content |
|---|---|
| Base Tariff | 13.6% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 48.6% |
| Tax Calculation | CIF Value × 48.6% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | Section 301 → 122 Clause → USITC:5512.19.00.90 |
📌 Explanation:
- This is the highest tariff in the dataset.
- Applies to textile polyester felts/fabrics.
- Avoid unless the product is unequivocally a textile fabric and no plastic classification applies.
🎯 5. 5512.11.00.90 —— Woven Fabrics of Polyester Short Fibers (Polyester Felt)
| Item | Content |
|---|---|
| Base Tariff | 12.0% |
| Section 301 Surcharge | +2.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | Section 301 → 122 Clause → USITC:5512.11.00.90 |
📌 Explanation:
- Applies to woven polyester short-fiber fabrics.
- If the "felt" is technically a woven fabric (non-woven logic sometimes overlaps, but woven is distinct), this rate applies.
- Lower than5512.19due to lower Section 301 surcharge (2% vs 25%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Material Verification is Key (Do Not Guess!)
| Material Type | Correct Chapter | Risk if Misclassified |
|---|---|---|
| Rigid/Semi-rigid Sheet | 3926 (Plastics) | If declared as textile → Penalty + Back Taxes |
| Soft Non-woven Felt | 5512 (Textiles) OR 3926 (if artificial fiber plastic) | If declared as plastic when it’s textile → Overpayment (48.6% vs 24%) |
| Component Part | 3926.90.48 | If declared as general sheet → Higher Tariff (22.8% vs 13.4%) |
🔥 Golden Rule:
"Check the Form! Rigid = Plastic (39), Soft Felt = Textile (55) or Plastic Fiber (39). Check the Function! Component = Cheaper (13.4%)."
✅ 2. Documentation Requirements
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Material Spec Sheet | ✔️ | Must specify: "Polyester Plastic Sheet" or "Polyester Non-woven Felt". |
| ✅ Product Photos | ✔️ | Show cross-section to prove rigid vs. flexible nature. |
| ✅ Usage Description | ✔️ | "Protective Cover for Machine X" (supports component classification). |
| ✅ Certificate of Origin | ✔️ | Must state China to confirm 122 Clause applicability. |
| ✅ Invoice | ✔️ | Clearly state "Polyester Cover" and HS Code. |
✅ 3. Strategic Optimization (How to Save Money)
| Scenario | Recommended HS Code | Tariff Rate | Strategy |
|---|---|---|---|
| Product is Plastic Sheet | 3926.90.48.00 |
13.4% | Claim as "Component/Part" of machinery. Provide engineering drawings. |
| Product is Plastic Sheet | 3926.90.99.89 |
22.8% | Backup option if "Part" claim is rejected. |
| Product is Felt | 5512.11.00.90 |
24.0% | If it is woven, this is the best textile option. |
| Product is Felt | 5512.19.00.90 |
48.6% | AVOID if possible. Only use if strictly non-woven synthetic short fiber. |
| Product is Felt | 3926.90.57.00 |
41.5% | High risk. Only use if it’s considered a "plastic article" of artificial fiber. |
📌 Recommendation:
- If your product is a polyester sheet, fight for3926.90.48.00(13.4%). This saves you nearly 9.4% in duties compared to the general plastic sheet classification.
- If your product is felt, try to prove it is woven (5512.11) to get 24.0%. If it is non-woven, be prepared for 41.5%–48.6%.
🌍 V. Global Market Comparison (2026 Update)
| Market | Best HS Code (Polyester Cover) | Est. Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | Lowest US tariff. Includes 122 Clause. |
| 🇨🇳 China | 3926.90.99 |
5–6% | Lower base rates, no 122 Clause. |
| 🇪🇺 EU | 3926.90 |
4–5% | No Section 301 or 122. |
| 🇬🇧 UK | 3926.90 |
4–5% | Post-Brexit tariffs similar to EU. |
📌 Conclusion:
- The US market is the most challenging due to Section 301 and 122 Clause tariffs.
- Cost Optimization in the US: Focus on3926.90.48.00if the product can be defined as a component.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring a Plastic Sheet as a Textile
👉 Consequence: If the sheet is rigid, customs will reclassify it to Plastic (39) and add 122 Clause (10%) + Section 301 (7.5%) retroactively.
❌ Mistake 2: Declaring a Non-woven Felt as Woven Fabric
👉 Consequence: If the fabric is non-woven, it falls under 5512.19 (48.6%) instead of 5512.11 (24.0%). Double the tax!
❌ Mistake 3: Ignoring the 122 Clause
👉 Consequence: All these HS codes are subject to the 10% 122 Clause surcharge. If you don’t account for it, your landed cost will be underestimated.
❌ Mistake 4: Using "Cover" as a Generic Term
👉 Consequence: Customs requires specific material description. Use "Polyester Plastic Sheet" or "Polyester Non-woven Felt."
✅ Correct Declaration Example:
"Protective Cover, Made of Rigid Polyester Plastic Sheet, Designed as Component for Industrial Machine, Model PC-100"
→ Target HS:3926.90.48.00
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Formula:
🔹 Rigid Plastic Sheet → Aim for
3926.90.48.00(13.4%)
🔹 Soft Felt → Aim for5512.11.00.90(24.0%)
🔹 Avoid5512.19(48.6%) unless absolutely necessary.
📌 Pro Tip:
- If you are importing Polyester Sheets, provide engineering drawings showing they are custom-fitted components to justify 3926.90.48.00.
- Always budget for the 122 Clause (10%) in your cost model for US imports.
📣 Immediate Action:
📞 Verify Material: Is it Rigid (Plastic) or Soft (Felt)?
📞 Define Function: Is it a Part (Component) or General Article?
🚀 Consult a Customs Broker to apply for Pre-Ruling if the product is borderline.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Profit Gained!
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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。