Table Hole Cover
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7616109090 | 91.0% | CN | US | 官方文档 |
| 3926909940 | 22.8% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🔩 Table Hole Cover (Furniture Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Import Solutions for Table Hole Covers
📌 I. Product Definition & Classification: What Exactly Is a "Table Hole Cover"?
A Table Hole Cover (often called a grommet, cable management plate, or pass-through panel) is a functional accessory used in furniture, specifically desks, tables, and workstations. Its primary purpose is to conceal cable holes, protect sharp edges, and provide a clean aesthetic while allowing wires to pass through.
In international trade, the classification hinges entirely on MATERIAL CONSTITUTION and FUNCTIONAL ROLE:
- Plastic/Tabletop Covers: If made of plastic, it is classified under Chapter 39 (Plastics and Articles Thereof), typically as other articles of plastic.
- Metal/Stainless Steel Covers: If made of iron or steel, it falls under Chapter 73 (Articles of Iron or Steel).
- Aluminum Covers: If made of aluminum, it falls under Chapter 76 (Aluminum and Articles Thereof).
⚠️ Critical Distinction Point:
- If the material is Plastic → Chapter 39 (Lower Tariff Base, but subject to Section 301/IEEPA adds).
- If the material is Steel/Iron → Chapter 73 (Higher Tariff Base + Heavy Section 301/IEEPA adds).
- If the material is Aluminum → Chapter 76 (Highest Tariff Base + Heavy Section 301/IEEPA adds).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material | Functional Logic | Applicable Scenario |
|---|---|---|---|---|
3926.30.50.00 |
Table hole cover classified as furniture connector/decorative accessory | Plastic | Deemed as plastic accessory for furniture | Plastic cable grommets, desk hole caps |
7326.90.86.88 |
Table hole cover classified as other iron/steel articles | Iron / Steel | Metal fitting, non-fastener | Steel cable management plates, heavy-duty metal caps |
7616.10.90.90 |
Table hole cover classified as other aluminum articles (non-threaded) | Aluminum | Metal fitting, non-fastener | Aluminum cable passes, lightweight metal caps |
3926.90.99.40 |
Table hole cover classified as other plastic articles (functional cover) | Plastic | Plastic article, similar to井盖 (manhole cover) logic | Plastic functional covers, structural plastic parts |
🔍 Key Reminder:
- Plastic vs. Metal: The choice of HS Code dramatically changes the duty rate. Plastic codes (39xx) generally have a lower base tariff (5.3%) compared to Metal codes (73xx/76xx) (2.9%-6.0%).
- However, the additional tariffs (Section 301 + IEEPA + 122) are applied on top of the base, making the Total Effective Rate significantly higher for metals due to the "Steel/Aluminum/Copper 50% Add-on" clause.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: 2025+ (Includes Section 301, 122, and IEEPA clauses)
🎯 1. 3926.30.50.00 & 3926.90.99.40 —— Plastic Table Hole Covers
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% (Standard 25% rate reduced/adjusted in this specific dataset context) |
| Section 122 Tariff | +10% (Specific trade remedy) |
| Steel/Al/Cu Add-on | ❌ 0% (Not applicable for plastic) |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| Legal Basis Path | HTSUS:3926.30.50.00 → Section 301: +7.5% → Section 122: +10% |
📌 Interpretation:
- Plastic covers benefit from a lower base duty (5.3%).
- The Total Rate is 22.8%, which is relatively competitive compared to metal counterparts.
- This is the most cost-effective classification if the product is indeed made of plastic.
🎯 2. 7326.90.86.88 —— Steel/Iron Table Hole Covers
| Item | Content |
|---|---|
| Base Tariff | 2.9% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Standard steel tariff rate) |
| Section 122 Tariff | +10% (Specific trade remedy) |
| Steel/Al/Cu Add-on | +50% (Section 301 Add-on for Steel/Aluminum/Copper) |
| Total Effective Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| Legal Basis Path | HTSUS:7326.90.86.88 → Section 301: +25% → Section 122: +10% → Steel Add-on: +50% |
📌 Interpretation:
- Although the base duty is low (2.9%), the Section 301 (25%) + Section 122 (10%) + Steel Specific Add-on (50%) stack up.
- Total Rate is 87.9%. This is an EXTREMELY HIGH tariff barrier.
- Warning: Importing steel table hole covers from China to the US is prohibitively expensive unless you have a specific exemption or tariff engineering strategy.
🎯 3. 7616.10.90.90 —— Aluminum Table Hole Covers
| Item | Content |
|---|---|
| Base Tariff | 6.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Standard metal tariff rate) |
| Section 122 Tariff | +10% (Specific trade remedy) |
| Steel/Al/Cu Add-on | +50% (Section 301 Add-on for Steel/Aluminum/Copper) |
| Total Effective Rate | 91.0% |
| Tax Calculation | CIF Value × 91.0% |
| Legal Basis Path | HTSUS:7616.10.90.90 → Section 301: +25% → Section 122: +10% → Al Add-on: +50% |
📌 Interpretation:
- Aluminum is subject to the same 50% specific add-on as steel in this dataset context.
- Total Rate is 91.0%, the HIGHEST among all options.
- Avoid this classification if possible due to the extreme duty burden.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Mandatory | Notes |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Clearly state Material Composition (e.g., "100% ABS Plastic" or "Stainless Steel 304"). Mislabeling material is a major red flag. |
| ✅ Material Test Report | ✔️ | Third-party report (e.g., SGS) proving plastic vs. metal content. Crucial for justifying HS Code 39xx vs 73xx. |
| ✅ Product Photos | ✔️ | Show the item installed in a table hole, highlighting its function as a "cover" or "grommet." |
| ✅ Commercial Invoice | ✔️ | Describe as "Plastic Table Hole Cover, For Office Furniture" NOT "Metal Fastener." |
| ✅ Bill of Lading | ✔️ | Ensure packaging details match the invoice. |
✅ 2. Classification Strategy (Key Mantras)
🔥 “Material First, Function Second! Plastic Wins, Metal Sinks!”
| Scenario | Correct Classification | Incorrect Practice | Consequence |
|---|---|---|---|
| Product is Plastic | 3926.30.50.00 or 3926.90.99.40 |
Declaring as Steel 7326... |
Overpaying duty (87.9% vs 22.8%) |
| Product is Steel | 7326.90.86.88 |
Declaring as Plastic 3926... |
Customs penalty, retroactive tax, potential fraud charges |
| Product is Aluminum | 7616.10.90.90 |
Declaring as Steel 7326... |
Minor error, but still 91% duty |
| Mixed Material (Plastic Cover + Metal Insert) | 3926.30.50.00 (if plastic is essential character) |
Declaring as Metal | Risk of reclassification by CBP based on "Essential Character" |
💡 Strategic Tip:
If your product has a small metal core but the major visual and functional component is plastic (e.g., plastic grommet with a small steel spring clip), argue for Chapter 39 based on "Essential Character" (GRI 3(b)). However, if it is predominantly metal, you must declare as metal.
✅ 3. Special Cases & Mitigation
| Situation | Recommendation |
|---|---|
| OEM Custom Plastic Covers | Provide design files showing plastic dominance. Avoid metal-heavy designs if duty is a concern. |
| Steel Covers for Heavy-Duty Use | Consider sourcing from non-China origins (e.g., Vietnam, Mexico) to avoid Section 301 + Steel Add-on. |
| Aluminum Covers | Highly discouraged for China-origin imports due to 91% duty. Look for plastic alternatives. |
| "Kit" Includes Screw/Anchor | If sold as a kit, the essential character determines the HS Code. If the cover is plastic, the kit may still fall under 3926. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.30.50.00 (Plastic) |
22.8% | Best Option for China origin |
| 🇺🇸 USA | 7326.90.86.88 (Steel) |
87.9% | Avoid unless exempt |
| 🇺🇸 USA | 7616.10.90.90 (Aluminum) |
91.0% | Avoid |
| 🇪🇺 EU | 3926.90.99.99 (Plastic) |
~0-6% | No Section 301/122 adds |
| 🇨🇳 China | 3926.90.99.99 (Plastic) |
~5% | Standard import duty |
📌 Conclusion:
- For US Import from China, Plastic Table Hole Covers are the ONLY viable option from a cost perspective.
- Metal (Steel/Aluminum) imports face 87-91% duties, making them commercially unviable unless sold at a premium or sourced elsewhere.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lesson)
❌ Mistake 1: Declaring Steel hole covers as Plastic to save tax
👉 Result: CBP audit, seizure of goods, fines, and permanent damage to your importer record.
❌ Mistake 2: Ignoring the "Steel/Aluminum 50% Add-on"
👉 Result: Calculating tax as 2.9% + 25% = 27.9%, when it is actually 87.9%. Massive budget overrun!
❌ Mistake 3: Not providing Material Certification
👉 Result: Customs doubts the HS Code, leading to delays, inspections, and potential reclassification.
✅ Correct Action:
“Be Honest About Material. If Plastic, Declare Plastic. If Metal, Prepare for 90% Tax or Change Supply Chain.”
🎯 VII. Conclusion: Professional Classification, Cost Control!
🎯 Remember the Mantra:
🔹 “Plastic is Gold (22.8%), Metal is Lead (91%)!”
🔹 “Material Cert is King! No Cert, No Entry!”
📌 Pro Tip:
If you are designing new products, optimize for Plastic Construction. Use steel/aluminum only for structural frames, not small accessories like hole covers, to avoid punitive tariffs.
📣 Immediate Action:
📞 Verify Material Composition with Your Supplier
📄 Get a SGS/Test Report for Material
🚀 File Entry Using3926.30.50.00(if Plastic) to Maximize Profit!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every Cent Saved is Pure Profit!
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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。