Shoulder Strap Cushion
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926904590 | 38.5% | CN | US | 官方文档 |
| 6117809570 | 32.1% | CN | US | 官方文档 |
| 6217108500 | 24.6% | CN | US | 官方文档 |
| 6217109550 | 32.1% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🎒 Shoulder Strap Cushions (Pads)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Logistics Strategy
📌 1. Product Definition & Classification: What Exactly Is a "Shoulder Strap Cushion"?
Shoulder strap cushions are small accessories used to distribute weight and reduce pressure on the shoulders when carrying bags, backpacks, suitcases, or tool belts. In international trade, they are generally classified as accessories to clothing, footwear, or headgear or miscellaneous manufactured articles, depending on their material composition.
Key Classification Logic:
- If made of woven fabric, non-woven fabric, or sponge, they are often classified under Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted).
- If made of plastic or rubber, they may be classified under Chapter 39 (Plastics and articles thereof).
- The specific HS Code depends heavily on the material and whether it is considered an apparel accessory or a general plastic article.
⚠️ Critical Distinction:
- If the cushion is fabric-based (sponge + fabric cover), it falls under Chapter 62.
- If it is solid plastic or synthetic fiber without a fabric cover, it may fall under Chapter 39.
- Do not classify as general "bags" or "backpacks" – they are accessories.
📦 2. HS Code Classification Details (2026 Latest Tariff Mapping)
| HS Code | Product Description | Applicable Scenario | Material Inference |
|---|---|---|---|
3926.90.45.90 |
Other articles of plastics (including gaskets/washers) | Plastic-based cushions, non-woven plastic pads | ✅ Plastic |
6117.80.95.70 |
Other made-up clothing accessories (not knitted) | Non-cotton, non-wool synthetic fabric cushions | ✅ Synthetic Fabric |
6217.10.85.00 |
Other made-up clothing accessories (not knitted) | Fabric or sponge-based clothing accessories | ✅ Fabric/Sponge |
6217.10.95.50 |
Other made-up clothing accessories (not knitted) | Other apparel accessories (not elsewhere specified) | ✅ Fabric/Mixed |
3926.90.99.89 |
Other articles of plastics (miscellaneous) | Plastic or synthetic fiber cushions, not elsewhere specified | ✅ Plastic/Synthetic |
🔍 Key Note:
-6217.10.85.00is often the lowest tariff option for fabric-based cushions (24.6% total).
-3926.90.99.89is a common fallback for plastic-based cushions (22.8% total).
-6117.80.95.70and6217.10.95.50have higher tariffs (32.1%) and are used when material cannot be clearly identified as standard fabric.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3926.90.45.90 —— Other Articles of Plastics (Gaskets/Washers Type)
| Item | Content |
|---|---|
| Base Tariff | 3.5% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tariff | 38.5% |
| Tax Calculation | CIF Value × 38.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.45.90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code is applied when the cushion is inferred to be plastic-based.
- 38.5% is a high tariff, making it less cost-effective for high-volume shipments.
🎯 2. 6117.80.95.70 —— Other Made-up Clothing Accessories (Non-Cotton/Non-Wool)
| Item | Content |
|---|---|
| Base Tariff | 14.6% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tariff | 32.1% |
| Tax Calculation | CIF Value × 32.1% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6117.80.95.70 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applied when the cushion is made of synthetic materials other than cotton or wool.
- 32.1% is moderate but still significant.
🎯 3. 6217.10.85.00 —— Other Made-up Clothing Accessories (Fabric/Sponge)
| Item | Content |
|---|---|
| Base Tariff | 14.6% |
| Section 301 Surcharge | +0.0% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tariff | 24.6% |
| Tax Calculation | CIF Value × 24.6% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6217.10.85.00 → FOOTNOTE:9903.88.01 |
📌 Advantage:
- This is the lowest tariff option among the fabric-based codes.
- Zero Section 301 surcharge makes it highly competitive.
- Ideal for sponge-covered fabric cushions.
🎯 4. 6217.10.95.50 —— Other Made-up Clothing Accessories (Other)
| Item | Content |
|---|---|
| Base Tariff | 14.6% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tariff | 32.1% |
| Tax Calculation | CIF Value × 32.1% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6217.10.95.50 → FOOTNOTE:9903.88.01 |
📌 Note:
- Similar to6117.80.95.70, but under Chapter 62.
- Used when the accessory does not fit neatly into other specific categories.
🎯 5. 3926.90.99.89 —— Other Articles of Plastics (Miscellaneous)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (122 Clause) | +10.0% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Advantage:
- Lowest base tariff (5.3%) and lowest total tariff (22.8%) among plastic-based options.
- Best for solid plastic or synthetic fiber cushions without fabric covers.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material, dimensions, weight, usage |
| ✅ Material Composition Certificate | ✔️ | Specify fabric vs. plastic vs. sponge |
| ✅ Product Photos (Clear) | ✔️ | Show texture, stitching, and any labels |
| ✅ Commercial Invoice | ✔️ | Clearly state "Shoulder Strap Cushion/Pad" |
| ✅ Packing List | ✔️ | Detail quantity per carton, net/gross weight |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable for preferential treatment |
✅ 2. Declaration Tips (Key Principles)
🔥 “Material First, Accessory Second, Name Precise, Tariff Smart!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Fabric + Sponge Cushion | 6217.10.85.00 (24.6%) |
Misdeclare as 3926.90.99.89 → Higher tax |
| Plastic Cushion | 3926.90.99.89 (22.8%) |
Misdeclare as 6217.10.85.00 → Audit risk |
| Mixed Material (Unclear) | 6117.80.95.70 or 6217.10.95.50 (32.1%) |
Avoid ambiguity → Provide material proof |
| OEM Custom Cushions | Provide design specs + client PO | Generic description → Delays |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Cushions | Provide client orders + design drawings to avoid misclassification |
| Cushions with Elastic Straps | Still classified as accessories, not separate items |
| Cushions for Medical Equipment | If for non-commercial use, provide justification for potential exemption |
| High-Value Luxury Bag Accessories | Ensure accurate material declaration to avoid luxury tax penalties |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6217.10.85.00 / 3926.90.99.89 |
24.6% / 22.8% | None | Highest cost due to surcharges |
| 🇨🇳 China | 6217.10.85.00 / 3926.90.99.89 |
5-7% | None | No surcharges |
| 🇪🇺 EU | 6217.10.85.00 / 3926.90.99.89 |
4-6% | CE/RoHS (if plastic) | No surcharges |
| 🇦🇺 Australia | 6217.10.85.00 / 3926.90.99.89 |
5% | None | No surcharges |
| 🇯🇵 Japan | 6217.10.85.00 / 3926.90.99.89 |
0-8% | PSE (if plastic) | No surcharges |
📌 Conclusion:
- The USA is the only major market with high surcharges (up to 38.5%).
- China, EU, Australia, and Japan have much lower tariffs, making them more cost-effective for export.
- Material choice (fabric vs. plastic) significantly impacts US tariffs.
📌 6. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring fabric cushions as plastic
👉 Consequence: Incorrect HS code → Audit & Back Taxes!
❌ Mistake 2: Not providing material composition proof
👉 Consequence: Customs defaults to higher tariff (32.1%) → Cost Increase!
❌ Mistake 3: Using vague terms like "Bag Part"
👉 Consequence: Misclassification → Delays & Penalties
✅ Correct Practice:
“Shoulder Strap Cushion, 100% Polyester Fabric Cover with EVA Sponge Core, Model XYZ, for Backpacks”
🎯 7. Conclusion: Precise Classification Saves Money!
🎯 Remember These Rules:
🔹 “Fabric Cushions → 6217.10.85.00 (24.6%)”
🔹 “Plastic Cushions → 3926.90.99.89 (22.8%)”
🔹 “Unclear Material → 6117.80.95.70/6217.10.95.50 (32.1%)”
📌 Pro Tip:
If your cushions are produced in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions, reducing tariffs to 0%-5%.
Recommend Advance Ruling application to avoid clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Brokers + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Smooth Clearance, Efficient Export, Maximized Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent Saved Matters!
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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。