Stair Mat
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5705002090 | 38.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 4418999105 | 38.2% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4418999195 | 38.2% | CN | US | 官方文档 |
商品图片
AI分析
🚪 Stair Mat (Solid Wood Stair Treads/Risers)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What is a "Solid Wood Stair Mat"?
In international trade, "Solid Wood Stair Mats" (often referred to as stair treads, risers, or stair coverings) are architectural wooden components used to cover steps. They are not considered "textile carpets" but rather wooden architectural fittings.
Key Distinctions: * Material: Must be solid wood (not veneer-only, unless specified differently, but the data implies solid wood construction). * Function: Floor covering/stair protection, not textile flooring. * Classification Logic: Falls under Chapter 44 (Wood and Articles of Wood) rather than Chapter 57 (Carpets).
⚠️ Critical Classification Trap:
- Do NOT classify as "Carpets" (Chapter 57) → Risk of severe penalty for misdeclaration.
- Correct Category: Wooden Articles or Architectural Woodwork (Chapter 44).
📦 II. HS Code Classification Details (2026 Tariff Schedule)
Based on the provided data, there are 5 possible HS Codes for Solid Wood Stair Mats, split into two tax brackets (38.3% and 38.2%).
| HS Code | Summary / Logic | Total Tax Rate | Tax Breakdown |
|---|---|---|---|
| 5705.00.20.90 | Classified under Carpets & Floor Coverings (Other category). Note: This is technically incorrect for solid wood, but included in data. | 38.3% | Base: 3.3% + Section 301: 25.0% + 122 Section: 10% |
| 4421.91.98.80 | Classified as Other Wooden Articles (Miscellaneous wooden items). Fits "Other shapes of wood products". | 38.3% | Base: 3.3% + Section 301: 25.0% + 122 Section: 10% |
| 4418.99.91.05 | Classified as Wooden Floorings & Similar Wood Flooring. Treated as an extension of wood flooring applications. | 38.2% | Base: 3.2% + Section 301: 25.0% + 122 Section: 10% |
| 4421.99.98.80 | Classified as Other Wooden Articles (Catch-all/Residual category). Not excluded from other wooden goods. | 38.3% | Base: 3.3% + Section 301: 25.0% + 122 Section: 10% |
| 4418.99.91.95 | Classified as Architectural Woodwork. Part of other carpentry/construction wood products. | 38.2% | Base: 3.2% + Section 301: 25.0% + 122 Section: 10% |
🔍 Key Observation:
- The majority of interpretations lean towards Chapter 44 (Wood), specifically 4421 (Other articles of wood) or 4418 (Builders' joinery).
- 4418 codes have a slightly lower base tariff (3.2% vs 3.3%), resulting in a 38.2% total rate.
- 5705 (Carpets) is likely an incorrect classification for solid wood and should be avoided if possible to prevent disputes, though the tax rate is the same (38.3%).
💰 III. 2026 Tariff Rate Detailed Explanation
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Current rates apply as per 2025/2026 regulations.
🎯 1. The "38.3%" Bracket (HS Codes: 5705.00.20.90, 4421.91.98.80, 4421.99.98.80)
| Item | Details |
|---|---|
| Base MFN Tariff | 3.3% |
| Section 301 Tariff | +25.0% (Retaliatory tariff on Chinese goods) |
| Section 122 Tariff | +10.0% (Specific additional duty on certain wood/construction materials) |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ NOT Eligible (Value > $800 triggers full taxation) |
| Legal Path | HTS:4421.91.98.80 → USITC Footnote → IEEPA Sec 301 → Section 122 |
📌 Explanation:
- The 25% Section 301 tariff is the primary driver for high costs on Chinese wood products.
- The 10% Section 122 tariff is a specific add-on for certain construction-related items.
- Total 38.3% is very high. This impacts profit margins significantly.
🎯 2. The "38.2%" Bracket (HS Codes: 4418.99.91.05, 4418.99.91.95)
| Item | Details |
|---|---|
| Base MFN Tariff | 3.2% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ NOT Eligible |
| Legal Path | HTS:4418.99.91.05 → USITC Footnote → IEEPA Sec 301 → Section 122 |
📌 Explanation:
- The 0.1% difference (3.2% vs 3.3% base) comes from the fact that 4418 (Builders' Joinery) often has a slightly lower base rate than 4421 (Other Wood Articles).
- Recommendation: If your product fits the definition of "Architectural Woodwork" (4418), prioritize 4418.99.91.05 or 4418.99.91.95 to save 0.1% on the base, though the impact is marginal.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required? | Notes |
|---|---|---|
| Commercial Invoice | ✅ Yes | Must clearly state "Solid Wood Stair Treads/Mats". Avoid vague terms like "Decorative Item". |
| Packing List | ✅ Yes | Detail dimensions, weight, and material (e.g., "Solid Oak, 100%"). |
| Material Declaration | ✅ Yes | Confirm 100% Solid Wood. If it contains veneer or MDF, HS Code changes drastically. |
| Product Photos | ✅ Yes | Show cross-section if possible, to prove solid wood construction. |
| Treatment Certificate | ✅ Yes | ISPM 15 phytosanitary certificate if raw wood; fumigation certificate if applicable. |
| HTS Code Declaration | ✅ Yes | Explicitly declare the chosen HS Code (preferably 4418 series). |
✅ 2. Classification Strategy (The "Golden Rule")
🔥 "Wood is Wood, Not Cloth! Don't use Chapter 57 for Solid Wood!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Solid Wood Stair Treads | 4418.99.91.05 or 4418.99.91.95 | Best fit for "Architectural Woodwork/Flooring Extensions". Lowest base rate (3.2%). |
| Generic Wooden Stair Covers | 4421.91.98.80 or 4421.99.98.80 | Fallback "Other Wooden Articles" if 4418 doesn't strictly apply. |
| Carpet/Cloth on Wooden Base | 5705.00.20.90 | Only if the primary characteristic is the textile surface, not the wood structure. |
⚠️ Warning:
- Misclassifying solid wood as "Carpet" (5705) may trigger Customs Audits or Seizures due to factual inaccuracy.
- While the tax rate is similar (38.3% vs 38.2%), the legal risk is higher for 5705.
✅ 3. Special Handling & Pitfalls
| Pitfall | Consequence | Solution |
|---|---|---|
| Vague Description: "Stair Mat" | Customs may classify as "Other" (high tax) or reject | Use precise name: "Solid Wood Stair Treads for Interior Use" |
| Mixed Materials: Wood + Metal Brackets | Could change classification | Declare main material (Wood). Brackets are usually incidental. |
| Origin Misdeclaration: "Made in China" | Heavy Tariffs (38.2-38.3%) | Ensure COO is accurate. No exemption for China-origin wood. |
| Fumigation Issues | Port Delay / Return | Ensure ISPM 15 compliance for raw wood components. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4418.99.91.05 |
38.2% | High Section 301 + Section 122 tariffs. |
| 🇨🇳 China | 4418.99.91.05 |
~3-5% | No retaliatory tariffs. Lower cost. |
| 🇪🇺 EU | 4418.99.91.05 |
~5-7% | No Section 301. Standard MFN rates apply. |
| 🇯🇵 Japan | 4418.99.91.05 |
~5-8% | No Section 301. |
📌 Conclusion:
- The USA is the most expensive market for Chinese solid wood stair mats due to Section 301 (25%) and Section 122 (10%) tariffs.
- Total Cost Impact: Almost 40% of CIF value goes to tariffs.
- Strategy: If exporting to the US, consider wooden products from non-China origins (e.g., Vietnam, Malaysia) to avoid Section 301 tariffs, if supply chain allows.
📌 VI. Common Errors & Avoidance Guide (Lessons Learned)
❌ Error 1: Classifying as "Carpet" (5705) |
👉 Risk: Customs may dispute the factual classification (Wood vs. Textile).
✅ Fix: Always prioritize Chapter 44 for solid wood.
❌ Error 2: Ignoring Section 122 Tariff |
👉 Risk: Underpaying by 10%.
✅ Fix: Ensure your broker applies the 10% Section 122 add-on.
❌ Error 3: Vague Product Name "Stair Mat" |
👉 Risk: Ambiguity leads to random classification (could be higher).
✅ Fix: Use "Solid Wood Stair Treads" in all documents.
🎯 VII. Conclusion: Professional Clearance, Cost Control
🎯 Key Takeaway:
🔹 "Solid Wood = Chapter 44, Not Chapter 57!"
🔹 "Target 4418 for lowest base rate (3.2%)"
🔹 "Expect 38.2-38.3% Total Tariff for China-Origin to US"
📌 Action Plan:
1. Confirm Material: Ensure 100% solid wood.
2. Select HS Code: Prefer 4418.99.91.05 or 4418.99.91.95.
3. Prepare Docs: Include ISPM 15 if raw wood.
4. Budget: Allocate ~38.2% for US duties.
✨ Professional clearance starts with accurate classification!
💼 Every 0.1% counts in high-volume timber trade!
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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。