Stool

🪑 Stool Covers / Seat Slipcovers (Commonly Known as "Stool")

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Stool Covers"?

In international trade, the term "Stool" often refers to Stool Covers (Slipcovers) rather than the stool itself. These are textile or plastic coverings designed to protect, decorate, or enhance the comfort of seating furniture. Depending on the material and construction method (knitted vs. non-knitted), they fall into vastly different HS Code categories with significantly different tax implications.

⚠️ Key Distinction Point:
- If Knitted/Crocheted →归入 6304.91.01.70
- If Non-Knitted/Non-Crocheted (Woven/Non-Woven) → 归入 6304.99.60.40
- If Plastic/PVC Based → 归入 3926.30.50.00
- If Seating Accessory (Leather/Fabric Assembly) → 归入 9401.99.10.20
- If Seating Part/Accessory (Cut/Pre-formed) → 归入 9401.99.90.21

📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

🔍 Critical Reminder:
- Material Definition is Key: Customs will inspect the fabric composition tag or request a material test report.
- "Knitted" vs. "Non-Knitted": This is the most common cause of misclassification. Knitted implies loops (stretchy); Non-knitted implies weaving (stable).
- "Part" vs. "Accessory": Pre-cut seat covers might be classified as "Parts" (9401.99.90.21) which carries a higher duty, whereas assembled covers might be "Accessories" (9401.99.10.20).

💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025-11-10 onwards (Including subsequent imports)

🎯 1. 6304.91.01.70 —— Stool Covers, Knitted or Crocheted

📌 Explanation:
- Base Tariff (5.8%): Applied to knitted household furnishing articles.
- Section 301 (7.5%): Standard additional duty for Chinese goods under USITC rules.
- Section 122 (10%): Additional safeguard measure.
- Total 23.3%: A significant cost factor. Ensure documentation clearly states "Knitted."

🎯 2. 6304.99.60.40 —— Stool Covers, Non-Knitted/Non-Crocheted

📌 Note:
- Savings Opportunity: This code has a 2.6% lower total rate compared to the knitted version due to a lower base tariff (3.2% vs 5.8%).
- Ensure your product is genuinely non-knitted (e.g., woven cotton, polyester blend) to claim this lower rate.

🎯 3. 3926.30.50.00 —— Stool Covers, Other Plastic Articles

📌 Note:
- Applicable if the cover is made primarily of PVC, Vinyl, or other plastics.
- Plastic covers are less common for comfort but common for waterproofing. Misclassifying fabric as plastic will lead to penalties.

🎯 4. 9401.99.10.20 —— Stool Covers, Seat Coverings/Kits

📌 Note:
- Lowest Total Rate (17.5%).
- This code treats the cover as an accessory/part of the seat (Textile/Leather).
- Best Option if your product can be classified as a "Seat Covering Kit" made of textile or leather, rather than a standalone textile article.

🎯 5. 9401.99.90.21 —— Stool Covers, Seat Parts/Accessories

📌 Warning:
- Highest Total Rate (35.0%).
- This applies to pre-cut, pre-formed seat parts (e.g., individual seat cushions or covers that are clearly "parts" rather than accessories).
- Avoid this classification unless necessary. The 25% Section 301 duty is punitive.

🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Guide)

✅ 1. Required Documentation Checklist (All or Nothing)

✅ 2. Declaration Tips (Key Mantras)

🔥 "Material First, Knit vs. Woven, Accessory not Part, Tax Halved!"

✅ 3. Special Circumstance Handling

🌍 V. Global Market Comparison (2026 Latest)

📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 tariffs.
- Strategy: Aim for 9401.99.10.20 (17.5%) or 6304.99.60.40 (20.7%) to minimize costs.
- Avoid 9401.99.90.21 (35%) if possible.

📌 VI. Common Errors & Pitfalls (Blood-Teach Lessons)

❌ Error 1: Declaring "Knitted" covers as "Non-knitted" to save 2.6%
👉 Consequence: Customs inspection reveals knit structure → Back taxes + Penalties.

❌ Error 2: Declaring "Plastic" covers as "Textile" to avoid higher base rates
👉 Consequence: Material test fails → Severe fraud penalty + Goods detained.

❌ Error 3: Calling "Pre-cut Seat Parts" as "Seat Accessories"
👉 Consequence: Tax jumps from 17.5% to 35% → 17.5% extra cost per shipment.

❌ Error 4: Using vague description "Stool Cover"
👉 Consequence: Customs assigns default higher tariff or requests additional docs → Delays.

✅ Correct Approach:

"Stool Slipcover, 100% Cotton Knitted Fabric, Elastic Edges, Household Use, Model XYZ, HS Code 6304.91.01.70"

🎯 VII. Conclusion: Professional Declaration, Save Time, Money, and Stress!

🎯 Remember the Mantra:

🔹 "Knitted? 6304.91 (23.3%) | Woven? 6304.99 (20.7%) | Plastic? 3926 (22.8%) | Seat Accessory? 9401.10 (17.5%) | Seat Part? 9401.99 (35.0%)"
🔹 "HS Code decides destiny, tax rate varies 17.5-35%, declare accurately, save thousands!"

📌 Pro Tip:
If your covers are made of textile/leather and are pre-assembled, try to qualify for 9401.99.10.20 (17.5%) as it has the lowest total duty. Provide photos showing the product as a "Kit" or "Accessory" rather than a raw part.

📣 Immediate Action:

📞 Contact a professional customs broker + Provide Material Test Report + Request HS Code Advance Ruling
🚀 Let your Stool Covers clear smoothly, export efficiently, and maximize profits!

✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Deserves Precise Calculation!