Shoe Changing Stool
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9401696011 | 35.0% | CN | US | 官方文档 |
| 9403608093 | 35.0% | CN | US | 官方文档 |
| 9403200050 | 85.0% | CN | US | 官方文档 |
| 9401790046 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🪑 Shoe Changing Stool (Furniture & Seating)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know What a "Shoe Changing Stool" Is?
A Shoe Changing Stool is a piece of furniture designed for sitting while removing or putting on footwear, typically placed at entryways, closets, or hallways. It falls under the broader category of Household Furniture or Seating Units. In international trade, its classification depends primarily on:
- Material composition (wood, metal, or mixed)
- Design intent (home use vs. public/commercial)
- Structural features (frame material, presence of storage, etc.)
⚠️ Key Classification Points:
- If wooden frame + seat →归类 to 9401.69.60.11 (Wooden frames, stools)
- If metal frame + seat →归类 to 9401.79.00.46 (Metal frames, stools)
- If general wooden furniture (not seat-specific) →归类 to 9403.60.80.93
- If metal furniture (non-seating category) →归类 to 9403.20.00.50
📦 II. HS Code Classification Breakdown (2026 Latest Tariff Reference)
| HS Code | Product Description | Applicable Scenario | Material Type |
|---|---|---|---|
9401.69.60.11 |
Wooden frame stool for household use | Home entryway, bedroom, bathroom | ✅ Wood |
9403.60.80.93 |
Other wooden furniture, general use | Decorative or multi-purpose wooden stool | ✅ Wood |
9403.20.00.50 |
Other metal furniture (not seating) | Metal stool classified as general furniture | ✅ Metal |
9401.79.00.46 |
Other metal frame stools, household use | Home-use metal-framed shoe stool | ✅ Metal |
🔍 Critical Reminder:
- Wooden stools with clear seating function should prioritize 9401.69.60.11.
- Metal stools used in homes should be classified under 9401.79.00.46, not general metal furniture.
- If the product is not clearly a seat, consider 9403.20.00.50 (metal) or 9403.60.80.93 (wood).
💰 III. 2026 Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Target Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onward (including future imports)
🎯 1. 9401.69.60.11 —— Wooden Shoe Stool (Household)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Tariff (USITC) | +25% |
| Section 122 Tariff (China) | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation Basis | CIF Value × 35% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Reference Path | IEEPA:9903.01.25 → USITC:9401.69.60.11 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 25% is the Section 301 tariff imposed by USITC;
- 10% is the additional Section 122 tariff applied to Chinese-origin goods;
- Combined 35% is very high, requiring early financial planning.
🎯 2. 9403.60.80.93 —— Other Wooden Furniture (General Purpose)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Tariff (USITC) | +25% |
| Section 122 Tariff (China) | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation Basis | CIF × 35% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Reference Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9403.60.80.93 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same tariff as wooden stools;
- Applies if the stool is not clearly classified as seating, e.g., decorative or storage-integrated.
🎯 3. 9403.20.00.50 —— Other Metal Furniture (Non-Seating)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Tariff (USITC) | +25% |
| Section 122 Tariff (China) | +10% |
| Steel/Aluminum/Copper Add-on | +50% |
| Total Tariff Rate | 85% |
| Tax Calculation Basis | CIF × 85% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Reference Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9403.20.00.50 → FOOTNOTE:9903.88.01 |
📌 Warning:
- This HS Code applies only if the stool is classified as general metal furniture, not seating;
- Total 85% tariff is extremely high, must be avoided if possible.
🎯 4. 9401.79.00.46 —— Metal Frame Stool (Household)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Tariff (USITC) | +25% |
| Section 122 Tariff (China) | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation Basis | CIF × 35% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Reference Path | IEEPA:9903.01.25 → USITC:9401.79.00.46 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same 35% tariff as wooden stools;
- Preferred for metal-framed household shoe stools.
🛠️ IV. Customs Clearance Practical Advice (Real-World Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Size, weight, material, load capacity |
| ✅ Material Composition Report | ✔️ | Wood vs. metal, alloy type |
| ✅ Product Photos (Front, Side, Back) | ✔️ | Show frame, seat, and function |
| ✅ Commercial Invoice | ✔️ | Accurate HS Code + description |
| ✅ Packing List | ✔️ | Item count, dimensions, weight |
| ✅ Origin Certificate (CO) | ✔️ | If non-China origin, may reduce tariffs |
| ✅ Third-Party Test Report | ✔️ | Safety standards (if applicable) |
✅ 2. Declaration Best Practices (Golden Rules)
🔥 “Be Specific: Frame + Seat + Function = Correct HS Code!”
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Wooden household stool | 9401.69.60.11 |
Misdeclare as general furniture → 35% |
| Metal household stool | 9401.79.00.46 |
Misdeclare as metal furniture → 85% |
| Metal stool with storage | Still 9401.79.00.46 if seating function exists |
Misclassify as furniture → 85% |
| Non-seating metal frame | 9403.20.00.50 |
Only if no clear seating role |
✅ 3. Special Cases Handling
| Situation | Recommended Action |
|---|---|
| OEM Custom Stool | Provide design specs + customer order to confirm function |
| Stool with Storage | Still classify as stool if seating is primary use |
| Mixed Material (Wood + Metal) | Classify by primary material or structural frame |
| Export to Non-US Markets | Research destination-specific tariffs (e.g., EU, Canada) |
🌍 V. Global Market Comparison (2026 Tariff Outlook)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9401.69.60.11 / 9401.79.00.46 |
35% (China) | No special | 85% if misclassified |
| 🇪🇺 EU | Same | 0–5% | CE | No Section 301 |
| 🇨🇦 Canada | Same | 5–10% | CSA | Lower risk |
| 🇦🇺 Australia | Same | 5% | RCM | Stable |
| 🇯🇵 Japan | Same | 0–5% | PSE | Low tariff |
📌 Conclusion:
- USA imposes the highest tariffs due to Section 301 & 122;
- Avoid misclassification to prevent 85% tariff on metal stools;
- Consider sourcing from Vietnam/Mexico to bypass USChina tariffs (if eligible).
📌 VI. Common Mistakes & Avoidance (Lessons Learned)
❌ Mistake 1: Classifying a metal stool as general metal furniture
👉 Consequence: 85% tariff instead of 35% → Huge cost increase!
❌ Mistake 2: Not specifying seating function in documentation
👉 Consequence: Customs may reclassify → Delay, fines, or seizure
❌ Mistake 3: Using vague names like "Furniture" or "Stool" only
👉 Consequence: Higher audit risk, need for explanation
✅ Best Practice:
“Shoe Changing Stool, Wooden Frame, Household Use, Model XYZ, 12 kg max load, Made in China”
🎯 VII. Conclusion: Precision Classification = Savings & Success
🎯 Remember the Rule:
🔹 “Frame + Seat + Function = Right HS Code”
🔹 “35% is fine, 85% is dangerous – don’t get fooled!”
📌 Pro Tip:
If your Shoe Stool is manufactured in Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemptions or lower tariffs in the US.
Apply for Advance Ruling to lock in favorable classification.
📣 Call to Action:
📞 Contact a certified customs broker + submit product photos + apply for HS Code pre-ruling
🚀 Get your Shoe Changing Stool into the US smoothly, efficiently, and profitably!
✨ Professional Classification Starts the Journey!
💼 Every dollar saved counts — start with the right HS Code!
用户评价
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。