Rear Seat Cover Protection Mat
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6304920000 | 23.8% | CN | US | 官方文档 |
| 4016996050 | 37.5% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 4016990500 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Rear Seat Cover Protection Mat
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Understand "Rear Seat Covers"?
A rear seat cover protection mat is an automotive interior accessory designed to protect the original upholstery from dirt, scratches, pet hair, and wear. In international trade, its classification hinges primarily on its material composition and specific function, often falling into "basket" (catch-all) categories due to the variety of materials used (textile, rubber, plastic).
⚠️ Key Classification Differentiator:
- If made of textile/fabric → Classified under Chapter 63 (Textile Articles)
- If made of rubber → Classified under Chapter 40 (Rubber Articles)
- If made of plastic/synthetic → Classified under Chapter 39 (Plastic Articles)
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Material Inference | Application Scenario |
|---|---|---|---|
6304.92.00.00 |
Other furnishing articles, of textile materials | Cotton or Textile-based | Fabric covers, carpet-like mats, textile-backed protectors |
4016.99.60.50 |
Other articles of vulcanized rubber, n.e.s. | Rubber-based | Heavy-duty rubber mats, anti-slip rubber liners |
3926.90.99.89 |
Other articles of plastics, n.e.s. | Plastic/Synthetic | PVC mats, synthetic polymer covers, hard plastic liners |
3926.90.99.50 |
Other articles of plastics, n.e.s. | Plastic/Synthetic | Medical/Transport-focused plastic positioning mats |
4016.99.05.00 |
Other vulcanized rubber articles, n.e.s. | Rubber/Plastic Hybrid | Household/General protective rubber items |
🔍 Critical Reminder:
- Most common "car mats" are textiles or rubber. Misclassification can lead to massive tax differences. - "N.e.s." (Not Elsewhere Specified) means these are "catch-all" codes. You must prove the material to justify the choice.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: November 10, 2025 onwards (including subsequent imports)
🎯 1. 6304.92.00.00 —— Textile Furnishing Articles (Cotton/Textile Mats)
| Item | Content |
|---|---|
| Base Duty Rate | 6.3% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 23.8% |
| Tax Calculation | CIF Value × 23.8% |
| De Minimis Eligibility | ❌ No (subject to high duties) |
| Legal Basis Path | Base Tariff → Section 301 (7.5%) → Section 122 (10%) |
📌 Explanation:
- "Base Duty 6.3%": Standard MFN rate for textile furnishing articles.
- "Section 301 7.5%": Added tariff on Chinese goods under trade remedy measures.
- "Section 122 10%": Specific additional duty applicable to certain textile/footwear/rubber products from China.
- Total 23.8%: Significantly higher than base rates. Must be factored into Landed Cost.
🎯 2. 4016.99.60.50 —— Rubber Articles (Heavy-Duty Rubber Mats)
| Item | Content |
|---|---|
| Base Duty Rate | 2.5% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base Tariff → Section 301 (25%) → Section 122 (10%) |
📌 Note:
- This is the highest tax bracket in the provided dataset.
- Rubber products face steep Section 301 duties (25%).
- Only choose this HS code if the product is >50% rubber by weight and not specifically designed for other chapters.
🎯 3. 3926.90.99.89 —— Plastic Articles (PVC/Synthetic Mats)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base Tariff → Section 301 (7.5%) → Section 122 (10%) |
📌 Explanation:
- Base 5.3%: Standard for plastic articles.
- Total 22.8%: Slightly lower than textile (23.8%) and much lower than rubber (37.5%).
- Ideal for PVC or vinyl seat covers.
🎯 4. 3926.90.99.50 —— Plastic Articles (Specialized/Transport Mats)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base Tariff → Section 301 (7.5%) → Section 122 (10%) |
📌 Note:
- Same tax rate as3926.90.99.89(22.8%).
- Used if the mat has medical positioning or specialized transport functions.
- If it's a standard car seat cover,3926.90.99.89is more appropriate unless specific usage applies.
🎯 5. 4016.99.05.00 —— Rubber/Plastic Household/General Protective Items
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base Tariff → Section 301 (7.5%) → Section 122 (10%) |
📌 Best Option?:
- Lowest Total Tax: 20.9%.
- This code is for "other vulcanized rubber articles" for household/general use.
- Caution: Only use if the product can be convincingly argued as a "general protective item" rather than a specific automotive part, and if it contains rubber components. Misuse can lead to customs disputes.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Document Preparation Checklist (Non-Negotiable)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material % (e.g., "100% Polyester", "70% Rubber/30% Plastic") |
| ✅ Material Composition Declaration | ✔️ | Critical for determining Chapter 63, 40, or 39 |
| ✅ Product Photos (Labeled) | ✔️ | Clear view of stitching, backing, and material texture |
| ✅ Commercial Invoice | ✔️ | State: "Rear Seat Cover Protection Mat – [Material]" |
| ✅ Packing List | ✔️ | Include weights to verify density/material type if questioned |
| ✅ FCC/RoHS Certificates | ❌ (Usually not required) | Unless electronic/heated elements are present |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material is King, Chapter Defines Fate, Name Must Match, Tax Varies Greatly!"
| Scenario | Correct HS Code | Wrong Practice | Consequence |
|---|---|---|---|
| Fabric/Cotton Mat | 6304.92.00.00 (23.8%) |
Declare as Plastic → Audit Risk | Seizure/Fine |
| Heavy Rubber Mat | 4016.99.60.50 (37.5%) |
Declare as Textile → Underpayment | Back Taxes + Penalties |
| PVC/Vinyl Mat | 3926.90.99.89 (22.8%) |
Declare as Rubber → Overpayment | Lost Profit Margin |
| General Protector | 4016.99.05.00 (20.9%) |
Use without justification → Rejection | Delayed Shipment |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Heated Seat Covers | May fall under Chapter 85 (Electrical). Requires different classification. |
| Mixed Materials | Classify based on essential character (GRI 3(b)). E.g., Rubber backing + Fabric top → Likely Rubber Chapter. |
| Set Items (Mat + Bolsters) | Declare as a set. Determine primary component. |
| OEM Custom Designs | Provide design files to prove material intent. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Tax Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6304.92.00.00 / 3926.90.99.89 |
20.9% – 37.5% | None specific | High Section 301/122 duties |
| 🇨🇳 China | 6304.92.00.00 / 3926.90.99.89 |
5% – 10% | CCC (if applicable) | Lower duties, easier clearance |
| 🇪🇺 EU | 6304.92.00.00 / 3926.90.99.89 |
4% – 6% | REACH, RoHS | No Section 301/122 equivalents |
| 🇬🇧 UK | 6304.92.00.00 / 3926.90.99.89 |
4% – 6% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 6304.92.00.00 / 3926.90.99.89 |
5% | RCM | Moderate duties |
📌 Conclusion:
- USA has the highest landed cost due to Section 301 (7.5%-25%) and Section 122 (10%).
- EU/UK/AU are more favorable for these goods, with no punitive additional tariffs.
- Material choice matters: Plastic (22.8%) and Textile (23.8%) are more cost-effective than Rubber (37.5%) for US imports.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring a Rubber Mat as Plastic to save tax
👉 Consequence: Customs lab test proves 80% rubber → Re-classification + 15% tax difference + Fine.
❌ Error 2: Using "Car Accessory" as a generic description
👉 Consequence: Customs lacks material info → Holding for additional documentation → Delays.
❌ Error 3: Ignoring Section 122 Duty
👉 Consequence: Budget assumes 6% tax, but actual is 16%+ → Profit Margin Erased.
❌ Error 4: Misclassifying Heated Mats as Standard Mats
👉 Consequence: Missing electrical safety compliance → Shipment Rejected.
✅ Correct Practice:
"Rear Seat Cover Protection Mat, 100% Polyester Fabric, Non-Heated, Model XYZ, For SUVs"
OR
"Heavy-Duty Rubber Floor Mat, 100% Vulcanized Rubber, Black, Model ABC"
🎯 VII. Conclusion: Professional Classification, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Textile 23.8%, Plastic 22.8%, Rubber 37.5% – Choose Material Wisely!"
🔹 "Section 122 Adds 10%, Don't Let It Eat Your Profit!"
🔹 "Declare Material Clearly, Avoid Customs Audits!"
📌 Pro Tip:
If your seat covers are originating from Vietnam, Mexico, or Malaysia, you may qualify for lower or zero Section 301 duties under USMCA or FTAs.
Recommendation: Apply for Advance Ruling if importing large volumes to secure classification certainty.
📣 Take Action Now:
📞 Consult a Licensed Customs Broker + Provide Material Specs + Apply for Pre-Ruling
🚀 Ensure Smooth Clearance, Maximize Profit, and Scale Your Automotive Business!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent in Tax Saved is Pure Profit Added!
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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。