Suction Cup Bathtub Cushion
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016910000 | 37.7% | CN | US | 官方文档 |
| 4016990500 | 20.9% | CN | US | 官方文档 |
| 6307908995 | 17.0% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🛁 Suction Cup Bathtub Cushion: HS Code Classification & Customs Clearance Strategy
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Entry Strategy
📌 Part 1: Product Definition & Classification – What Exactly Is a "Bathtub Cushion"?
A Suction Cup Bathtub Cushion is typically a comfort accessory designed to prevent slipping and provide ergonomic support during bathing. In international trade, its classification heavily depends on its primary material and structural composition.
Key Classification Dimensions: 1. Rubber/Elastomer Type: If made primarily of silicone, rubber, or other elastic materials with suction cups for fixation. 2. Textile/Fabric Type: If made primarily of cotton, polyester, or other textiles, often filled with foam. 3. Plastic/Composite Type: If the structural core is plastic or a mix of plastic/rubber components not classified elsewhere.
⚠️ Critical Distinction Point:
- If the product is soft, flexible, and rubber-based (common for non-slip mats/cushions) → Chapter 40 (Rubber).
- If the product is fabric-covered (soft, padded) → Chapter 63 (Other Textile Articles).
- If the product is rigid or plastic-heavy (unlikely for a "cushion" but possible for hard plastic backs) → Chapter 39 (Plastics) or Chapter 95/63 (General).
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on common market variations and the provided data, here are the four most likely HS Code classifications:
| HS Code | Product Description | Applicable Scenario | Material/Structure |
|---|---|---|---|
4016.91.00.00 |
Other vulcanized rubber goods, other than hard rubber: Mats, rugs & carpeting; Mattresses, cushions & similar stuffed or upholstered articles | Rubber Cushions: Soft, flexible, rubber-based bath mats/cushions with suction cups. | ✅ Vulcanized Rubber (Primary) |
4016.99.05.00 |
Other vulcanized rubber goods: Other household articles | General Rubber Household Items: Rubber-based bath accessories not fitting specific "mat/cushion" definitions strictly, or general rubber household aids. | ✅ Vulcanized Rubber (General) |
6307.90.89.95 |
Other made-up textile articles: Other other | Textile/Fabric Cushions: Bath cushions covered in cotton, polyester, or microfiber, often with foam filling. | ✅ Textile Fabric (Primary) |
6307.90.98.91 |
Other made-up textile articles: Other other | Generic Finished Textile Goods: A "catch-all" for finished textile products that don't fit other specific textile headings. | ✅ Textile/Fabric (General) |
3926.30.50.00 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Other fittings for furniture, for walls, for floors or for ceilings | Plastic/Composite Accessories: If the cushion structure relies heavily on plastic components or is considered a "fitting" for the bathtub. | ✅ Plastic (Primary) |
🔍 Key Reminder:
- Rubber vs. Plastic: Rubber (4016) is elastic and vulcanized; Plastic (3926) is rigid or semi-rigid. A "cushion" is usually rubber or textile.
- Textile vs. Rubber: If the surface is fabric, it likely falls under6307. If it’s a solid rubber piece with suction cups, it falls under4016.
- Suction Cups: The presence of suction cups does not change the HS Code category itself but confirms its use as a "fixture" or "accessory."
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4016.91.00.00 – Rubber Mats, Rugs, Mattresses, Cushions
| Item | Content |
|---|---|
| Base Tariff | 2.7% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Surcharge | +10.0% (IEEPA, targeting Chinese products) |
| Total Tariff | 37.7% |
| Tax Calculation | CIF Value × 37.7% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4016.91.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Rubber bath cushions are considered consumer goods and are subject to the full 37.7% burden.
- This is a high tariff item. Importers must account for nearly 40% of the product value in taxes.
🎯 2. 4016.99.05.00 – Other Rubber Household Articles
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | +7.5% (USITC Footnote 9903.88.01) |
| Section 122 Surcharge | +10.0% (IEEPA, targeting Chinese products) |
| Total Tariff | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4016.99.05.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- If customs classifies the item as a general household rubber item rather than a specific "cushion/mattress," the tariff drops significantly to 20.9%.
- This is a common optimization strategy if the product structure allows for broader classification.
🎯 3. 6307.90.89.95 – Other Made-Up Textile Articles (Fabric Cushions)
| Item | Content |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Section 301 Surcharge | +0.0% (Exempted for this specific subheading in some contexts, or lower tier) |
| Section 122 Surcharge | +10.0% (IEEPA, targeting Chinese products) |
| Total Tariff | 17.0% |
| Tax Calculation | CIF Value × 17.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6307.90.89.95 |
📌 Explanation:
- If your product is fabric-covered (e.g., cotton/polyester with foam), this is the correct code.
- Lowest Base Tariff (7.0%) but still carries the 10% IEEPA surcharge.
- Total 17.0% is competitive compared to rubber options.
🎯 4. 6307.90.98.91 – Other Made-Up Textile Articles (General Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 7.0% (ad valorem) |
| Section 301 Surcharge | +7.5% (USITC Footnote 9903.88.01) |
| Section 122 Surcharge | +10.0% (IEEPA, targeting Chinese products) |
| Total Tariff | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6307.90.98.91 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Use this if the textile product doesn't fit the more specific6307.90.89.95.
- Higher than6307.90.89.95due to the 7.5% Section 301 surcharge.
🎯 5. 3926.30.50.00 – Other Plastic Articles (Fittings/Accessories)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% (USITC Footnote 9903.88.01) |
| Section 122 Surcharge | +10.0% (IEEPA, targeting Chinese products) |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.30.50.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Only applicable if the cushion is primarily plastic (e.g., hard plastic back with soft pads).
- Unlikely for a standard "cushion," but possible for composite products.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detail material composition (e.g., "100% Silicone," "Cotton Cover + Foam Fill"). |
| ✅ Product Photos | ✔️ | Clear images of suction cups, material texture, and overall shape. |
| ✅ Bill of Lading / Air Waybill | ✔️ | Ensure consignor/consignee details match invoice. |
| ✅ Commercial Invoice | ✔️ | Must state "Suction Cup Bathtub Cushion" and HS Code. |
| ✅ Packing List | ✔️ | List quantity, weight, and dimensions per carton. |
| ✅ Material Declaration | ✔️ | Explicitly state if it contains rubber, textile, or plastic. |
| ✅ IEEPA Compliance Statement | ✔️ | Confirm country of origin is China to trigger correct surcharges. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Material First, Structure Second, Name Accurate, Tax Reduced!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| 100% Silicone Rubber | 4016.91.00.00 (Cushion) or 4016.99.05.00 (Household) |
Misdeclare as plastic → Risk of penalty. |
| Fabric Cover + Foam | 6307.90.89.95 (Textile Article) |
Misdeclare as rubber → High tariff (37.7%). |
| Plastic Back + Rubber Pad | 4016.99.05.00 (If rubber is primary) or 3926.30.50.00 (If plastic is primary) |
Ambiguous description → Customs audit. |
| Mixed Package (Cushion + Suction Cups) | Declare as one unit | Split declaration → Higher administrative burden. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Colors/Designs | Provide design proofs to confirm it's a finished good, not a raw material. |
| "Non-Slip" Claims | Emphasize material properties (rubber/textile) in declaration to avoid being classified as "hardware." |
| Set Packs (Cushion + Soap Dish) | If sold together, declare the principal item (Cushion) as the main HS Code. |
| Small Batches (< $800) | ❌ No De Minimis Exemption for China-origin rubber/textile/plastic goods under current rules. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4016.91.00.00 or 6307.90.89.95 |
17.0% – 37.7% | FDA (if food-contact), CPSIA (if for kids) | High tariffs due to IEEPA/301. |
| 🇨🇳 China | 4016.91.00.00 or 6307.90.89.95 |
0% – 5% (Import Duty) | CCC (if applicable) | Low import duty, but high VAT. |
| 🇪🇺 EU | 4016.91.00.00 or 6307.90.89.95 |
0% – 4.5% | CE (if applicable), REACH | No anti-dumping tariffs on bath cushions. |
| 🇬🇧 UK | 4016.91.00.00 or 6307.90.89.95 |
0% – 4.5% | UKCA (if applicable) | Post-Brexit tariffs apply. |
| 🇨🇦 Canada | 4016.91.00.00 or 6307.90.89.95 |
0% – 6.5% | Health Canada (if applicable) | CUSMA may offer duty-free if originating. |
📌 Conclusion:
- USA is the highest-cost market due to IEEPA (10%) and Section 301 (7.5%-25%) surcharges.
- EU and Canada are more tariff-friendly.
- Material choice (Rubber vs. Textile) significantly impacts US tariffs.
📌 Part 6: Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a rubber cushion as a plastic article
👉 Consequence: Misclassification audit, back taxes, and penalties.
✅ Fix: Be honest about material. Use 4016 for rubber.
❌ Mistake 2: Declaring a fabric cushion as a rubber article
👉 Consequence: Higher tariff (37.7% vs. 17.0%).
✅ Fix: Use 6307.90.89.95 for textile covers.
❌ Mistake 3: Ignoring Section 122 (IEEPA 10%)
👉 Consequence: Unexpected tax bill at customs.
✅ Fix: Always include the 10% IEEPA surcharge in cost calculations for China-origin goods.
❌ Mistake 4: Claiming De Minimis Exemption for China-origin goods
👉 Consequence: Package held, duties charged, and potential fines.
✅ Fix: Assume full tax liability for China-origin shipments under $800.
🎯 Part 7: Conclusion – Professional Declaration, Cost Savings, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Rubber Cushion: 37.7% (or 20.9%). Fabric Cushion: 17.0%. Plastic: 22.8%."
🔹 "Material Defines Code, Code Defines Tax."
📌 Pro Tip:
- If you want the lowest tariff, consider textile-based cushions (6307.90.89.95 at 17.0%) instead of pure rubber (4016.91.00.00 at 37.7%).
- Always verify material composition with your supplier.
- For high-volume imports, consider Advance Ruling from CBP to lock in the HS Code.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📦 Provide clear product photos and material specs.
🚀 Optimize your supply chain to minimize tariff impact.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent Counts in International Trade!
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。