Rubber Plastic Materials
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8487900040 | 38.9% | CN | US | 官方文档 |
| 8487900080 | 88.9% | CN | US | 官方文档 |
| 8547200000 | 35.0% | CN | US | 官方文档 |
| 8547900010 | 89.6% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Rubber & Plastic Materials (Industrial Components)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Machinery Parts & Electrical Fittings
📌 I. Product Definition & Classification: Are You Importing Machinery Parts or Electrical Accessories?
"Rubber and Plastic Materials" is a broad term. In international trade, specifically under US Customs and Border Protection (CBP) rules, the classification depends entirely on the function, composition, and electrical features of the item. Misclassification here can lead to massive tariff differences (from 0% to nearly 80%).
We have identified four critical HS Codes from the provided dataset that cover the most common scenarios for rubber and plastic components in machinery and electrical equipment.
⚠️ Key Distinction:
- No Electrical Features (Seals, Gaskets, Simple Parts) → Likely Chapter 84.
- With Electrical Features (Insulators, Fittings for Wiring) → Likely Chapter 85.
- Material Matters: Steel, Aluminum, or Copper components trigger a specific 50% additional tariff.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Key Characteristics |
|---|---|---|---|
8487.90.00.40 |
Oil Seals | Industrial machinery sealing components | Rubber/plastic seals; NO electrical connectors/coils. |
8487.90.00.80 |
Other Machinery Parts | General non-specified mechanical parts | Rubber/plastic parts; NO electrical features. High Risk if contains Steel/Al/Cu. |
8547.20.00.00 |
Insulating Fittings of Plastics | Plastic electrical conduit joints/fittings | Purely plastic insulation; minor metal for assembly only. |
8547.90.00.10 |
Other Insulating Fittings | Non-plastic or complex insulating fittings | Ceramic, glass, or composite insulators. High Risk if contains Steel/Al/Cu. |
🔍 Critical Reminder:
- If your "Rubber/Plastic" part is an Oil Seal without any electrical function, use 8487.90.00.40.
- If it is an Insulator made of Plastic, use 8547.20.00.00.
- WARNING: For HS Codes ending in.80and.10, if the product contains any Steel, Aluminum, or Copper components (even minor ones), a 50% Additional Tariff applies, pushing the total tax to 78.9% or 50.0% respectively.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current 2026 Tariff Structure
🎯 1. 8487.90.00.40 —— Oil Seals (Rubber/Plastic, No Electrical Features)
| Item | Content |
|---|---|
| Base Tariff | 3.9% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Total Tax Rate | 28.9% |
| Calculation | CIF Value × 28.9% |
| De Minimis Exemption | ❌ Not Eligible (Subject to standard customs duties) |
| Legal Basis | Standard HTSUS 8487.90.00.40 + Section 301 Footnotes |
📌 Explanation:
- This is a "Machinery Part" classification.
- The 28.9% rate is consistent and predictable.
- No Steel/Al/Cu penalty applies if the seal is purely rubber/plastic/ceramic composite without metal reinforcement.
🎯 2. 8487.90.00.80 —— Other Machinery Parts (Generic Rubber/Plastic)
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Surcharge | +25.0% |
| Steel/Al/Cu Surcharge | +50.0% (Conditional) |
| Total Tax Rate (Standard) | 28.9% |
| Total Tax Rate (If含 Steel/Al/Cu) | 78.9% |
| Calculation | CIF Value × (28.9% or 78.9%) |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS 8487.90.00.80 + Section 301 + Steel/Aluminum Surcharge Rules |
📌 Warning:
- This is a "Catch-all" for machinery parts not listed elsewhere.
- CRITICAL: If your plastic part has steel pins, aluminum bushings, or copper contacts, the tax jumps to 78.9%.
- Always verify material composition. Pure plastic/rubber = 28.9%. Mixed Metal = 78.9%.
🎯 3. 8547.20.00.00 —— Insulating Fittings of Plastics
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Total Tax Rate | 25.0% |
| Calculation | CIF Value × 25.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS 8547.20.00.00 + Section 301 |
📌 Explanation:
- Plastic insulating fittings (e.g., plastic conduit joints) have a 0% base duty.
- However, the 25% Section 301 surcharge still applies to Chinese origin goods.
- Total cost impact: 25%. This is lower than the machinery parts category.
🎯 4. 8547.90.00.10 —— Other Insulating Fittings
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% (Note: Dataset shows 0% for this specific subhead under standard 301 interpretation, but see Warning below) |
| Steel/Al/Cu Surcharge | +50.0% (Conditional) |
| Total Tax Rate (Standard) | 0.0% (Highly Favorable) |
| Total Tax Rate (If含 Steel/Al/Cu) | 50.0% |
| Calculation | CIF Value × (0% or 50%) |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS 8547.90.00.10 + Steel/Aluminum Surcharge Rules |
⚠️ CRITICAL WARNING:
- While the base and Section 301 rates appear low/zero in the dataset, ANY presence of Steel, Aluminum, or Copper triggers a 50% Additional Tariff.
- This code is often used for ceramic or composite insulators. If it contains any metal core, the tax is 50%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Bill of Materials (BOM) | ✔️ | Must list 100% material composition (e.g., "90% Nitrile Rubber, 10% Steel Wire"). |
| ✅ Technical Drawing | ✔️ | Highlight any metal inserts, cores, or connectors. |
| ✅ Product Photos | ✔️ | Clear shots of the item, especially cross-sections showing internal structure. |
| ✅ Functional Description | ✔️ | State clearly: "This is an oil seal for hydraulic systems" OR "This is an insulator for electrical wiring." |
| ✅ Commercial Invoice | ✔️ | Must match the HS Code description exactly. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "No Electricity? Go Chapter 84. Has Insulation? Go Chapter 85. Metal Inside? Double Tax!"
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Rubber O-Ring / Oil Seal | 8487.90.00.40 |
Declaring as electrical part → Wrong Code |
| Plastic Conduit Joint | 8547.20.00.00 |
Declaring as generic machinery part → Higher Tax (28.9% vs 25%) |
| Plastic Part with Steel Core | CAUTION | Do NOT declare as 8547.20.00.00 (Plastic only). Must be analyzed for metal content. |
| Ceramic Insulator | 8547.90.00.10 |
If it has metal pins, tax becomes 50%. |
✅ 3. Special Cases & Risk Management
| Situation | Handling Advice |
|---|---|
| Composite Parts | If a plastic part has a metal screw for assembly, check if it's "minor component incorporated during molding solely for assembly." If yes, it may still qualify for lower metal-free treatment in Chapter 85. |
| Steel/Al/Cu Threshold | For 8487.90.00.80 and 8547.90.00.10, if the metal component value exceeds de minimis thresholds or is integral to function, the 50% surcharge is unavoidable. Consider redesigning to remove metal. |
| Oil Seals with Metal Spring | Some oil seals have internal metal springs. These typically fall under 8487.90.00.40 if the primary function is sealing and the metal is minor. However, CBP may scrutinize this. Provide proof of "minor component." |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | See Above | 25% - 78.9% | None typically for parts | Steel/Al/Cu penalty is unique to US |
| 🇨🇳 China | Same Codes | 0% - 5% | CCC (if electrical) | Low import duty for Chinese manufacturers |
| 🇪🇺 EU | Similar Codes | 0% - 4% | CE (if electrical) | No Section 301 equivalent; lower taxes |
| 🇬🇧 UK | Similar Codes | 0% - 5% | UKCA (if electrical) | Post-Brexit rules apply; generally moderate |
📌 Conclusion:
- The US market is the most expensive due to Section 301 and Steel/Aluminum surcharges.
- Strategy: If possible, redesign products to eliminate steel/aluminum/copper components to save up to 50% in tariffs.
- Pre-Ruling: For complex composite parts, apply for a Binding Ruling from US CBP to confirm HS Code classification.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a plastic-insulated connector as 8547.20.00.00 when it contains copper contacts.
👉 Result: May be reclassified, or trigger metal surcharges if not properly declared.
👉 Fix: Ensure the product is "wholly of insulating material apart from minor metal components for assembly."
❌ Error 2: Declaring an oil seal with a metal spring as 8487.90.00.40 without disclosure.
👉 Result: CBP may suspect it's a different mechanical part with higher tariffs or regulatory requirements.
👉 Fix: Clearly state "Oil Seal with minor internal metal spring for retention" in the invoice remarks.
❌ Error 3: Ignoring the "Steel/Al/Cu" clause for 8487.90.00.80.
👉 Result: Unexpected 78.9% tax bill at customs.
👉 Fix: Conduct a strict bill of materials check. If >0% metal by weight/value, budget for 78.9%.
✅ Correct Approach:
"Rubber Oil Seal, 50mm ID, Nitrile Material, No Electrical Features, No Steel Components"
HS Code: 8487.90.00.40 | Tax: 28.9%
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "No Electricity = Ch 84. Electricity = Ch 85. Metal = 50% Extra Pain."
🔹 "Plastic Insulator = 0% Base. Steel Insulator = 50% Surcharge."
📌 Pro Tip:
- If your product is 100% Plastic/Rubber/Ceramic, aim for 8487.90.00.40 (28.9%) or 8547.20.00.00 (25%).
- If your product contains Steel/Al/Cu, expect 50-78.9% tax. Consider sourcing from non-China countries or redesigning to remove metal to avoid US surcharges.
📣 Immediate Action:
📞 Consult a Customs Broker to verify material composition.
📄 Request a CBP Binding Ruling for high-value shipments.
🚀 Optimize Product Design to minimize metal content for US entry.
✨ Precise Classification is Key to Profitability!
💼 Don't Let Hidden Metal Costs Destroy Your Margin!
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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。