Protective Mask Equipment
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909875 | 24.5% | CN | US | 官方文档 |
| 6307909870 | 24.5% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Protective Mask Equipment (Face Masks & Respirators)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Understanding "Protective Masks"
Protective Masks, in the context of international trade, encompass a wide range of respiratory protection devices. However, under the Harmonized System (HS), the classification depends strictly on material composition and function. The provided data highlights two main categories:
- Textile/Non-Woven Masks (HS Chapter 63): Traditional face masks, including respirators without replaceable filters, made from fabric or non-woven materials.
- Plastic/Medical Equipment (HS Chapter 39): Masks and shields made of plastics, often categorized under medical positioning or transport pads if part of a broader medical equipment set.
⚠️ Critical Distinction:
- If the mask is fabric/non-woven → It falls under Chapter 63 (Other made-up articles).
- If the mask is rigid plastic/shield or part of medical equipment → It falls under Chapter 39 (Articles of plastics).
- Do not confuse disposable surgical masks (often Chapter 63 or 65) with rigid plastic face shields (Chapter 39 or 90).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material | Key Characteristics |
|---|---|---|---|
| 6307.90.98.75 | Other made-up articles: Face masks, including respirators without replaceable filters: Other | Textile/Non-Woven | Generic face masks, cloth masks, or non-medical respirators without replaceable filter cartridges. |
| 6307.90.98.70 | Other made-up articles: Face masks, including respirators without replaceable filters: Disposable | Textile/Non-Woven | Disposable surgical-style masks, non-woven protective masks intended for single-use. |
| 3926.90.99.50 | Other articles of plastics: Face masks and shields, medical positioning pads, etc. | Plastic/Rigid | Plastic face shields, rigid protective masks, or medical equipment components made of plastic. |
| 3926.90.99.89 | Other articles of plastics: Other | Plastic | Other plastic articles not specifically described above (e.g., generic plastic mask components). |
🔍 Key Insight:
- Chapter 63 (6307.90...) is for flexible mask materials (cloth, non-woven).
- Chapter 39 (3926.90...) is for plastic/rigid masks or shields.
- The term "Respirator" in HS 6307 specifically refers to those without replaceable filters. If it has a replaceable filter, it may fall under a different heading (e.g., 9019).
💰 III. 2026 Tariff Rate Details (US Import Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply based on provided data.
🎯 1. 6307.90.98.75 & 6307.90.98.70 — Face Masks (Textile/Non-Woven)
| Item | Content |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Additional Tariff (Section 301/China) | +7.5% |
| Total Tariff | 14.5% |
| Calculation | CIF Value × 14.5% |
| De Minimis Eligibility | ❌ Not Eligible (Section 301 tariffs generally do not apply to de minimis shipments under $800, but for commercial imports, this rate applies). |
| Legal Basis | HS Code 6307.90.98.70/75 + Section 301 List 4A (or equivalent) |
📌 Explanation:
- Both "Other" and "Disposable" masks under Chapter 63 face the same 14.5% total duty.
- This includes the 7% base MFN rate and the 7.5% additional tariff imposed on Chinese goods.
- No exemption for disposable vs. reusable in this specific code range under the provided data.
🎯 2. 3926.90.99.50 — Plastic Face Masks & Shields (Medical/Positioning)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Calculation | $0 Duty |
| De Minimis Eligibility | ✅ Eligible (if under $800, though duty is already 0%) |
| Legal Basis | HS Code 3926.90.99.50 |
📌 Explanation:
- Plastic face shields and medical positioning masks are classified under 0% duty.
- This is a significant cost advantage if the product is rigid plastic rather than fabric.
- Caution: Ensure the product is clearly a "plastic shield" or "medical equipment component" and not a simple fabric mask. Misclassification can lead to penalties.
🎯 3. 3926.90.99.89 — Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Additional Tariff | +7.5% |
| Total Tariff | 12.8% |
| Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ❌ Not Eligible (for commercial imports) |
| Legal Basis | HS Code 3926.90.99.89 + Section 301 |
📌 Explanation:
- This is a "catch-all" for other plastic articles.
- Duty is lower than fabric masks (12.8% vs 14.5%) but still subject to additional tariffs.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Clearly state material (Fabric vs. Plastic), use (Medical vs. Industrial), and type (Disposable vs. Reusable). |
| ✅ Material Composition Statement | ✔️ | Essential to distinguish between Chapter 63 (Textile) and Chapter 39 (Plastic). |
| ✅ Commercial Invoice | ✔️ | Must explicitly describe the item as "Face Mask" or "Plastic Face Shield" with HS Code. |
| ✅ FDA Registration (if applicable) | ✔️ | If marketed as medical equipment, FDA registration may be required. |
| ✅ Country of Origin Certificate | ✔️ | To confirm China origin and apply correct additional tariffs. |
✅ 2. Classification Strategy (Key Takeaway)
🔥 “Material Determines Code, Code Determines Duty!”
| Scenario | Correct HS Code | Duty Rate | Why? |
|---|---|---|---|
| Cloth/Non-Woven Mask (e.g., N95 without replaceable filter, surgical mask) | 6307.90.98.70 or .75 | 14.5% | Classified as textile made-up articles. |
| Plastic Face Shield (Rigid plastic, medical grade) | 3926.90.99.50 | 0.0% | Classified as plastic medical equipment/shield. |
| Generic Plastic Mask Part | 3926.90.99.89 | 12.8% | "Other" plastic articles. |
⚠️ Critical Warning:
- Do not classify a plastic face shield as a "fabric mask" to avoid scrutiny. It will be rejected or reassigned.
- Do not classify a fabric mask as "plastic" to get 0% duty. This is fraud and will result in penalties.
- Accuracy is key: Provide clear photos showing the material texture and structure.
✅ 3. Special Cases & Handling
| Case | Handling Advice |
|---|---|
| Medical vs. Non-Medical | If the mask is intended for medical use, ensure FDA compliance. Non-medical masks face fewer regulatory hurdles but same tariff. |
| Respirators with Replaceable Filters | Not covered in this data. These likely fall under 9019 (Mechano-therapeutic appliances) or 8543. Consult a customs broker for accurate classification. |
| OEM/White Label | Provide manufacturing agreements to prove origin and avoid "country of origin" disputes. |
| Plastic Shields with Filters | If the shield has a replaceable filter, it may not be 3926.90.99.50. Confirm with customs. |
🌍 V. Global Market Comparison (2026 Update)
| Market | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6307.90.98.70/75 | 14.5% | High tariff due to Section 301. |
| 🇺🇸 USA | 3926.90.99.50 | 0.0% | Best option if product is rigid plastic. |
| 🇪🇺 EU | 6307.90.98 | ~6.5% | Standard EU duty. No Section 301. |
| 🇨🇳 China | 6307.90.98 | 0% | Duty-free import into China. |
| 🇬🇧 UK | 6307.90.98 | ~6.5% | Post-Brexit tariffs apply. |
📌 Conclusion:
- For US imports, plastic face shields (3926.90.99.50) are duty-free, while fabric masks (6307.90.98) face 14.5%.
- Consider product design: If feasible, designing masks as rigid plastic shields may offer tariff advantages.
- Always verify if the product qualifies as "medical equipment" to leverage Chapter 39 benefits.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying a plastic face shield as a fabric mask
👉 Consequence: Overpayment of 14.5% duty.
✅ Fix: Use 3926.90.99.50 for plastic shields.
❌ Mistake 2: Classifying a fabric mask as plastic to get 0% duty
👉 Consequence: Customs seizure, fines, and back taxes.
✅ Fix: Be honest about material. Use 6307.90.98.70/75.
❌ Mistake 3: Ignoring "Replaceable Filters"
👉 Consequence: Misclassification under 6307 (which excludes replaceable filters).
✅ Fix: If filters are replaceable, consult for HS 9019 or 8543.
❌ Mistake 4: Not specifying "Disposable" vs. "Reusable" in Invoice
👉 Consequence: Customs may choose the higher duty or hold the shipment for clarification.
✅ Fix: Clearly state "Disposable" or "Reusable" in the product description.
🎯 VII. Conclusion: Strategic Classification for Cost Savings
🎯 Key Strategy:
🔹 Plastic Shield? → 3926.90.99.50 → 0% Duty
🔹 Fabric Mask? → 6307.90.98.70/75 → 14.5% Duty
🔹 Other Plastic? → 3926.90.99.89 → 12.8% Duty🔹 "Material is King! Plastic saves, Fabric pays!"
🔹 "HS Code 14.5% vs 0%: A 14.5% difference can make or break your profit margin!"
📌 Pro Tip:
If you are importing plastic face shields from China, always use HS 3926.90.99.50 to benefit from 0% duty.
If you are importing fabric masks, budget for 14.5% duty and consider sourcing from countries with FTAs (Free Trade Agreements) if possible.
📣 Immediate Action:
📞 Consult a Customs Broker to confirm material classification.
📸 Provide Clear Photos of the product material and structure.
📝 Specify "Plastic Shield" or "Fabric Mask" clearly in your invoice.
✨ Smart Classification, Higher Profits!
💼 Every 0% vs 14.5% matters in the mask trade!
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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。