Silicone Case
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016990500 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 8517790000 | 67.5% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 4016996050 | 37.5% | CN | US | 官方文档 |
商品图片
AI分析
📱 Silicone Case / Phone Case (Mobile Phone Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Phone Cases"?
A Silicone Case (often referred to generally as a "Phone Case" or "Mobile Phone Accessory") is a protective shell designed to cover the back, front, or sides of a mobile device. In international trade, its classification is controversial and depends heavily on material composition and function.
It is generally categorized into two main logic paths: 1. Plastics/Artificial Materials: If made of hard plastic, TPU, or PC. 2. Rubber/Elastomers: If made of silicone, TPE, or vulcanized rubber.
⚠️ Key Distinction Point:
- If the material is clearly Silicone or Vulcanized Rubber → It leans towards Chapter 40 (Rubber).
- If the material is Plastic, TPU, or Polymer-based → It leans towards Chapter 39 (Plastics) or Chapter 85 (Parts of Telecom Equipment).
- Note: Even if called "Silicone," some customs authorities may classify soft plastics under Chapter 39 if the material isn't strictly "vulcanized rubber."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are 5 potential HS Codes with varying tax liabilities. Here is the breakdown:
| HS Code | Product Description | Material Logic | Primary Risk/Tax Level |
|---|---|---|---|
4016.99.05.00 |
Other vulcanized rubber articles, n.e.s. | Vulcanized Rubber/Silicone | 🟡 Medium (20.9%) |
3926.90.99.89 |
Other articles of plastics, n.e.s. | Plastic/TPU/PC | 🟠 High (22.8%) |
8517.79.00.00 |
Parts of telephone sets/other machines | Any Material (as a part) | 🔴 Critical (67.5%) |
3926.90.99.50 |
Other plastic articles (medical/n.e.s.) | Plastic (Broad Plastic Category) | 🟠 High (22.8%) |
4016.99.60.50 |
Other vulcanized rubber articles | Silicone/Rubber | 🔴 High (37.5%) |
🔍 Key Insight:
- HS Code8517.79.00.00is the MOST DANGEROUS classification for phone cases. It treats the case as a "part of a telecommunications machine."
- HS Codes3926...treat it as a "Plastic Article."
- HS Codes4016...treat it as a "Rubber Article."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Imports
🎯 1. 8517.79.00.00 —— Parts of Telecommunications Equipment (The "High Risk" Trap)
| Item | Content |
|---|---|
| Base Rate | 0.0% (Ad Valorem) |
| Section 301 (Retaliatory) | +7.5% |
| 122 Clause (China Specific) | +10% |
| Steel/Aluminum/Copper Surcharge | +50% (⚠️ Note: While silicone is not metal, some customs systems auto-apply high surcharges to tech accessories; verify if this specific line item triggers the metal surcharge. The data suggests a massive 67.5% total.) |
| Total Effective Rate | 67.5% |
| Tax Calculation | CIF Value × 67.5% |
| De Minimis Eligibility | ❌ NO (High risk of inspection and detention) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:8517.79.00.00 → Section 301:7.5% → 122 Clause:10% |
📌 Explanation:
- This classification views the phone case as an integral component of the phone.
- The 67.5% total rate is extremely high, often due to additional trade remedy duties or misclassification triggers.
- Recommendation: Avoid this unless you have strong evidence it is not a "part" but an "accessory."
🎯 2. 3926.90.99.89 & 3926.90.99.50 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 (Retaliatory) | +7.5% |
| 122 Clause (China Specific) | +10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ⚠️ Uncertain (Often denied for China origin under current rules) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- These codes classify the case as a plastic product.
- Even if labeled "Silicone," if the material is analyzed as a polymer/plastic derivative, this code applies.
- The rate is 22.8%, which is manageable but still significant.
🎯 3. 4016.99.60.50 & 4016.99.05.00 —— Other Vulcanized Rubber Articles
| Item | Content |
|---|---|
| Base Rate | 2.5% (for .60.50) / 3.4% (for .05.00) |
| Section 301 (Retaliatory) | +25.0% (for .60.50) / +7.5% (for .05.00) |
| 122 Clause (China Specific) | +10% |
| Total Effective Rate | 37.5% (for .60.50) / 20.9% (for .05.00) |
| Tax Calculation | CIF Value × Rate |
| De Minimis Eligibility | ❌ Likely Denied for China origin |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4016.99.60.50 → Section 301:25% |
📌 Explanation:
-4016.99.05.00(20.9%) is the MOST COST-EFFECTIVE option if the material is strictly Vulcanized Rubber.
-4016.99.60.50(37.5%) carries a heavier 25% Section 301 duty.
- Crucial: You must prove the material is vulcanized rubber, not just "soft plastic," to justify this classification.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| ✅ Material Safety Data Sheet (MSDS) | ✔️ Critical | Must explicitly state material composition (e.g., "100% Vulcanized Silicone Rubber" vs. "TPU Plastic"). |
| ✅ Product Photos | ✔️ | Clear images showing texture, flexibility, and any branding. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Protective Silicone Case for Mobile Phone," NOT "Part of Telephone." |
| ✅ Packing List | ✔️ | Unit count, net weight, gross weight. |
| ✅ Supplier Declaration | ✔️ | Letter confirming material origin and manufacturing process. |
✅ 2. Declaration Strategy (Key Tips)
🔥 “Don’t Say ‘Part’, Say ‘Accessory’! Material Proof is Key!”
| Scenario | Recommended HS Code | Risk Level | Why? |
|---|---|---|---|
| 100% Silicone Rubber | 4016.99.05.00 |
🟢 Low (20.9%) | Proves vulcanized rubber; lowest tax among rubber codes. |
| TPU / Hard Plastic | 3926.90.99.89 |
🟠 Medium (22.8%) | Standard plastic article classification. |
| Unknown / Mixed Material | 3926.90.99.89 |
🟠 Medium (22.8%) | Safer than 8517 if you can't prove rubber. |
| Declared as "Phone Part" | 8517.79.00.00 |
🔴 High (67.5%) | AVOID. Treats it as a technical component, triggering highest duties. |
✅ 3. Critical Warnings
| Risk Factor | Action Item |
|---|---|
| Misclassification as Part | Never use the word "Part" or "Component" in the description. Use "Accessory," "Cover," or "Shell." |
| Material Ambiguity | If you claim "Silicone," customs may ask for a lab test. Have your MSDS ready to prove it is Vulcanized Rubber to qualify for Chapter 40. |
| Section 301 Triggers | All China-origin goods are subject to additional duties. Plan your cost accordingly (20.9% - 37.5% is the realistic range, not 0%). |
| De Minimis (Section 321) | Phone cases from China rarely qualify for de minimis duty-free entry under $800 due to current enforcement on "Section 301" goods. Do not rely on this. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Est. Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4016.99.05.00 or 3926.90.99.89 |
20.9% - 22.8% | Highest scrutiny on material proof. |
| 🇪🇺 EU | 3926.90 or 4016.99 |
4% - 6.5% | Lower base duties, but strict REACH compliance. |
| 🇨🇳 China | 3926.90 or 4016.99 |
5% - 10% | Import duties apply; VAT 13% extra. |
| 🇯🇵 Japan | 3926.90 |
6% - 8% | Requires JIS certification for certain plastics. |
📌 Conclusion for US Imports:
- Target4016.99.05.00(20.9%) if your product is truly silicone/rubber.
- Target3926.90.99.89(22.8%) if it is plastic/TPU.
- Avoid8517.79.00.00at all costs unless you are a telecom equipment manufacturer importing bulk parts for assembly.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Describing the item as "Part of Mobile Phone"
👉 Consequence: Customs assigns 8517.79.00.00 → 67.5% Duty + Potential Audit.
❌ Mistake 2: Claiming "Silicone" without Material Proof
👉 Consequence: Customs rejects Chapter 40, reclassifies to Chapter 39 (Plastics) or applies higher "Other" rates.
❌ Mistake 3: Assuming De Minimis applies to Silicone Cases from China
👉 Consequence: Package is seized or duties + penalties are assessed upon arrival. It does not apply for China-origin Section 301 goods.
✅ Correct Action:
Use the description: "Silicone Protective Case for Smartphone, Model XYZ, Material: 100% Vulcanized Silicone Rubber, NOT a Part of the Phone."
Submit MSDS with shipment to prove Chapter 40 eligibility.
🎯 VII. Final Conclusion: Smart Classification Saves Money!
🎯 Remember This Rule:
🔹 "Silicone = Rubber (Ch 40), Plastic = Plastic (Ch 39), NEVER 'Part' (Ch 85)!"
🔹 "Best Rate: 20.9% via 4016.99.05.00. Worst Rate: 67.5% via 8517.79.00.00."
🔹 "Proof Matters: Have your MSDS ready to justify the material!"
📌 Pro Tip:
If you are importing large volumes, consider applying for an Advanced Ruling (Ruling Letter) from US Customs and Border Protection (CBP) to definitively classify your specific silicone/plastic mix. This provides legal certainty and protects against future audits.
📣 Immediate Action Plan:
1. Verify Material: Get the MSDS from your supplier.
2. Choose Code: Use 4016.99.05.00 for rubber, 3926.90.99.89 for plastic.
3. Declare Accurately: Call it an "Accessory," not a "Part."
4. Prepare Budget: Expect 20.9% - 22.8% total landed duty cost.
✨ Professional Clearance Starts with Precise Classification!
💼 Your Profit Margin Depends on Getting the HS Code Right!
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。