Seat Protector Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 6307909885 | 24.5% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Seat Protector Cover (座椅保护套/座垫)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Seat Protectors"?
Seat protector covers are finished goods designed to protect vehicle or furniture seats from wear, stains, and damage. In international trade, they are generally categorized based on their material composition (textile vs. plastic/synthetic) and function (accessories vs. finished products).
Key Classification Logic:
- Textile/Mixed Materials: If made of cotton, polyester, or blends → Typically falls under Chapter 63 (Other made-up articles).
- Plastic/Synthetic Materials: If made of PVC, PU leather, or other plastics → Typically falls under Chapter 39 (Articles of plastic).
⚠️ Critical Distinction:
- The term "Seat Protector Cover" is ambiguous. Customs authorities will require material specification to determine the correct HS Code.
- Without explicit material declaration, customs may default to the most common assumption (often plastic/synthetic for vehicle covers or textile for home furniture), leading to potential disputes.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are four potential HS Codes depending on the material. Below is the authoritative comparison:
| HS Code | Product Description | Material Assumption | Key Matching Logic |
|---|---|---|---|
6307.90.98.91 |
Other made-up articles (Textile/General Finished Goods) | Fabric, Cotton, Blend | Matches "finished product" attribute; generic "other made-up articles" catch-all; no material conflict. |
6307.90.98.85 |
Other made-up articles (Textile Specific) | Cotton or Blend | Matches form/function (seat cover/accessory); assumed cotton/blended fabric based on common sense; no obvious conflict. |
3926.30.50.00 |
Articles of plastic: Other | Plastic, Synthetic Fiber | Matches "finished product"; inferred as plastic/synthetic (common for car seat covers); fits "other plastic articles" catch-all. |
3926.90.99.89 |
Other articles of plastic and articles of other materials | Plastic, Fiber, Synthetic | Matches "protective cover" as "other article"; inferred plastic/fiber/synthetic; fits "other articles" catch-all. |
🔍 Key Reminder:
- Material is King: You must declare the exact material composition.
-6307vs3926: If it’s a cloth seat cushion →6307. If it’s a PVC/PU waterproof car cover →3926.
- Misclassification Risk: Declaring a plastic cover as textile (or vice versa) can lead to penalties or re-inspection.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariffs apply (including Section 301 & 122 provisions)
🎯 1. Textile Category: 6307.90.98.91 & 6307.90.98.85
| Item | Content |
|---|---|
| Base Tariff | 7.0% (Ad Valorem) |
| Section 301 Surcharge | +7.5% (List 4B - Textiles/Garments related) |
| Section 122 Surcharge | +10% (Trade Enforcement Act - Additional duties on certain imports) |
| Total Effective Tariff | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Applicable (Section 301 and 122 duties typically negate Section 321 exemptions for higher-value shipments or specific classifications) |
| Legal Basis Path | HTSUS:6307.90.98.91 → USITC Footnote → IEEPA/Trade Enforcement |
📌 Explanation:
- The 7.5% is the standard Section 301 tariff on many Chinese textiles.
- The 10% is the additional Section 122 duty, which applies broadly to certain categories.
- Total 24.5% is a significant cost driver. Textile seat covers are heavily taxed.
🎯 2. Plastic/Synthetic Category: 3926.30.50.00 & 3926.90.99.89
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% (List 4B - Plastics/Chemicals related) |
| Section 122 Surcharge | +10% (Trade Enforcement Act - Additional duties) |
| Total Effective Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable (Same as above) |
| Legal Basis Path | HTSUS:3926.90.99.89 → USITC Footnote → IEEPA/Trade Enforcement |
📌 Explanation:
- Plastic-based seat covers (e.g., PVC car seat protectors) have a slightly lower base tariff (5.3% vs 7.0%).
- Total 22.8% is the lowest among the four options.
- If your product is plastic-based, this is the most cost-effective classification.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material Composition (e.g., "100% Polyester", "PVC"), Dimensions, Use Case (Car vs. Home Furniture). |
| ✅ Material Certificate | ✔️ | Crucial for distinguishing between 6307 (Textile) and 3926 (Plastic). |
| ✅ Product Photos (with Label) | ✔️ | Show texture, packaging, and any "Made in China" tags. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Seat Protector Cover" + Material (e.g., "Plastic Seat Cover, PVC"). Avoid vague terms like "Accessory". |
| ✅ Packing List | ✔️ | Ensure weight and volume match the HS Code declaration. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 “Material First, Category Second, Description Precise!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Fabric Seat Cushion | 6307.90.98.91 (Textile) |
Declare as "Plastic Cover" → Risk of fraud penalty. |
| PVC Car Seat Cover | 3926.90.99.89 (Plastic) |
Declare as "Textile" → Higher tariff (24.5% vs 22.8%) + Inspection. |
| Mixed Material (e.g., Cloth + Plastic Backing) | Declare Main Material | Vague description → Customs will choose the higher tariff or classify as "Not Otherwise Specified". |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Covers | Provide design specs. If it’s a specific "vehicle part," it might fall under Chapter 87 (Vehicles), but "protectors" are usually Ch 63/39. Check if it’s an "accessory" vs "part". |
| Seat Covers for Furniture vs. Cars | Both generally fall under 6307 or 3926 as "made-up articles." The distinction rarely changes the HS code but may affect marketing claims. |
| Small Samples (De Minimis) | Even under $800, if Section 301/122 duties apply, they may still be collected. Assume duties apply. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6307.90.98.91 or 3926.90.99.89 |
22.8% - 24.5% | None specific | High tariffs due to Section 301/122. |
| 🇨🇳 China | 6307.90.98.91 or 3926.90.99.89 |
5% - 7% (Import Duty) | CCC (if applicable) | Lower import duties, but check VAT. |
| 🇪🇺 EU | 6307.90.98 or 3926.90.99 |
4% - 6% + VAT | CE (if electrical, not applicable here) | No Section 301 equivalent, but anti-dumping may apply to some textiles. |
| 🇨🇦 Canada | 6307.90.98 or 3926.90.99 |
5% - 7% | None | MFN rates apply. |
| 🇦🇺 Australia | 6307.90.98 or 3926.90.99 |
5% | GTE (Textiles) | Standard FTA rates may apply if origin is NZ. |
📌 Conclusion:
- USA is the most expensive market for seat protectors due to multiple surcharges.
- Plastic covers (3926) are slightly cheaper than textile covers (6307) in the US.
- EU/Canada/Australia offer much more competitive rates.
📌 VI. Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring "Seat Cover" without specifying material.
👉 Consequence: Customs will classify based on default (often plastic), leading to 24.5% tax if it was actually textile, or inspections.
❌ Error 2: Using "Car Accessory" (HS 8708) for a simple cover.
👉 Consequence: Seat covers are usually not considered "parts" of vehicles under Chapter 87. They are accessories/covers. Misclassification leads to penalties.
❌ Error 3: Ignoring Section 122 Duties.
👉 Consequence: Many importers only account for Section 301 (7.5%). Forgetting the 10% Section 122 surcharge results in unexpected costs.
✅ Correct Practice:
“Seat Protector Cover, 100% Polyurethane (PU) Leather, for Car Seats, HS 3926.90.99.89, Made in China”
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 “Material Determines Code, Code Determines Cost.”
🔹 “Textile = 24.5%, Plastic = 22.8%. Don’t guess, declare!”
🔹 “Section 122 + 301 = +17.5% Surcharge. Budget for it!”
📌 Pro Tip:
If your seat protectors are made from recycled materials or qualify for specific FTAs (e.g., USMCA if sourced from Canada/Mexico), you may reduce tariffs significantly.
Recommendation: Apply for a Pre-Ruling (Advance Ruling) from CBP if you have a large volume shipment to lock in the HS Code and tariff rate.
📣 Take Action Now:
📞 Consult a licensed customs broker + Provide Material Spec + Apply for Pre-Ruling
🚀 Ensure smooth clearance, avoid delays, and maximize your profit margin!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point counts!
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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。