Table and Chair Covers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909884 | 24.5% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 9401991020 | 17.5% | CN | US | 官方文档 |
| 6304920000 | 23.8% | CN | US | 官方文档 |
| 6304910170 | 23.3% | CN | US | 官方文档 |
商品图片
AI分析
🛋️ Table & Chair Covers (Garden & Outdoor Furniture Covers)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition & Classification: Do You Really Know "Furniture Covers"?
Table and chair covers are essential accessories for protecting outdoor and indoor furniture from weather, dust, and wear. In international trade, they are primarily classified based on their material composition and functional nature as "finished textile articles" or "furniture parts."
Textile Covers (Fabric/Plastic): Made from synthetic fibers (polyester, nylon) or natural fibers (cotton), often coated or laminated for water resistance. These typically fall under Chapter 63 (Other Made-Up Textile Articles).
Furniture Parts/Covers: Specifically for seating (like rocking chairs), these might be classified under Chapter 94 (Furniture), though less common for simple covers unless they are specialized upholstery.
⚠️ Key Distinction:
- If the product is a made-up textile article (e.g., woven fabric cover, tarp-like cover) → Classify under HS 6307.90 or 6304.92/91.
- If it is a specific accessory for seating (e.g., a fitted cover for a rocking chair) → Classify under HS 9401.99 or specific textile sub-headings depending on material.
- Critical Note: Misclassifying a textile cover as a "furniture part" (HS 9401) when it is clearly a "made-up textile" (HS 6307) can lead to significant tax discrepancies and customs delays.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS codes for Table and Chair Covers, along with their tax implications.
| HS Code | Product Description | Applicability | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
6307.90.98.84 |
Garden Table/Chair Covers (Finished Goods) | Outdoor garden furniture protection, typically synthetic fiber (polyester/nylon). | 24.5% | Base: 7.0% Section 301: 7.5% Section 122: 10% |
6307.90.98.91 |
Garden Table/Chair Covers (Generic) | Inferred as fabric/plastic covering based on common sense. | 24.5% | Base: 7.0% Section 301: 7.5% Section 122: 10% |
9401.99.10.20 |
Rocking Chair Covers (Seating Accessories) | Covers specifically for rocking chairs, considered furniture accessories/parts. | 17.5% | Base: 0.0% Section 301: 7.5% Section 122: 10% |
6304.92.00.00 |
Rocking Chair Covers (Cotton Material) | Furniture accessories, inferred as cotton-based textile. | 23.8% | Base: 6.3% Section 301: 7.5% Section 122: 10% |
6304.91.01.70 |
Rocking Chair Covers (Knitted/Crocheted) | Furniture accessories, inferred as knitted or crocheted textile. | 23.3% | Base: 5.8% Section 301: 7.5% Section 122: 10% |
🔍 Key Takeaway:
- Garden Covers (HS 6307) generally attract a higher base rate (7.0%) compared to some furniture-specific textile covers.
- Rocking Chair Covers offer a lower total tax rate (17.5%) if classified under9401.99.10.20due to a 0% base rate, provided they are deemed "furniture accessories."
- Textile-based Rocking Chair Covers (HS 6304) have higher base rates (5.8% - 6.3%) due to material-specific tariffs.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 (and subsequent imports)
🎯 1. 6307.90.98.84 & 6307.90.98.91 —— Garden Table & Chair Covers (Textile/Synthetic)
| Item | Details |
|---|---|
| Base Duty Rate | 7.0% (Ad Valorem) |
| Section 301 Duty | +7.5% (China-specific) |
| Section 122 Duty | +10% (China-specific, likely referencing specific trade acts or enforcement measures) |
| Total Duty Rate | 24.5% |
| Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Reference Path | Base: 6307.90.98 → Sec 301: 7.5% → Sec 122: 10% |
📌 Explanation:
- These goods are classified as "Other Made-Up Articles" (HS 6307).
- The 24.5% total rate is a combination of standard MFN duty (7.0%) and additional punitive tariffs (Section 301 + Section 122).
- No de minimis exemption applies, meaning even small shipments are subject to full duty assessment.
🎯 2. 9401.99.10.20 —— Rocking Chair Covers (Furniture Accessories)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Duty Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Reference Path | Base: 9401.99.10 → Sec 301: 7.5% → Sec 122: 10% |
📌 Note:
- This is the most cost-effective option if the product can be legitimately classified as a "part/accessory of a seat" (HS 9401).
- Crucial: The product must be clearly identified as a cover for a rocking chair or specific seating, not a general garden cover, to qualify for the 0% base rate.
🎯 3. 6304.92.00.00 & 6304.91.01.70 —— Rocking Chair Covers (Textile - Cotton/Knit)
| Item | Details |
|---|---|
| Base Duty Rate | 6.3% (Cotton) / 5.8% (Knitted) |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Duty Rate | 23.8% (Cotton) / 23.3% (Knitted) |
| Calculation | CIF Value × Total Rate |
| De Minimis Eligibility | ❌ No |
| Legal Reference Path | Base: 6304.92/91 → Sec 301: 7.5% → Sec 122: 10% |
📌 Note:
- These rates apply if the cover is deemed a "made-up textile article" (HS 6304) rather than a furniture part.
- The base rate varies slightly by material (cotton vs. knitted), but the additional tariffs remain constant.
🛠️ 4. Practical Customs Clearance Advice (Avoiding Pitfalls)
✅ 1. Preparation Checklist (Mandatory Documents)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material (e.g., 100% Polyester, Cotton Blend), dimensions, and intended use (Garden vs. Indoor Rocking Chair). |
| ✅ Product Photos | ✔️ | Clear images showing the item’s shape, stitching, and any labels. Crucial for distinguishing between "garden cover" and "chair accessory." |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item (e.g., "Rocking Chair Cover" vs. "Garden Table Cover") to match the HS code. |
| ✅ Packing List | ✔️ | Details quantity, weight, and packaging to prevent "split shipment" suspicions. |
| ✅ Material Composition Label | ✔️ | If textile, the label must clearly state fiber content (e.g., "Polyester"). |
✅ 2. Declaration Tips (Critical Mnemonics)
🔥 "Material Matters: Textile vs. Part, Name Must Be Sharp!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Garden Furniture Cover (Synthetic) | 6307.90.98.84 - "Garden Table/Chair Cover, Synthetic" |
Misclassifying as furniture part → Risk of higher audit |
| Rocking Chair Cover (Specific Accessory) | 9401.99.10.20 - "Rocking Chair Cover, Accessory" |
Using generic "Furniture Cover" → Leads to 24.5% if misclassified as textile |
| Cotton/Knit Rocking Chair Cover | 6304.92.00.00 / 6304.91.01.70 |
Declaring as "Plastic Cover" when it's cotton → Misdeclaration penalty |
| Mixed Items (Cover + Cushion) | Declare separately or as a set if integral | Splitting invoice arbitrarily → Customs may reclassify the whole set |
✅ 3. Special Handling for "Rocking Chair" vs. "Garden"
| Situation | Recommendation |
|---|---|
| Product is for Outdoor Garden Use | Always use HS 6307.90 codes. Declare as "Outdoor Furniture Cover" or "Garden Table/Chair Cover." Do not try to classify as furniture part unless it’s specifically for indoor seating. |
| Product is for Indoor Rocking Chair | Consider HS 9401.99.10.20 if it’s clearly a fitted accessory for a rocking chair. This saves 7% in duties (17.5% vs. 24.5%) compared to general garden covers. |
| Product is Knitted/Crocheted | Use HS 6304.91.01.70. Ensure your invoice explicitly states "Knitted" or "Crocheted" to avoid being taxed at the higher cotton rate. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Duty (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6307.90.98.84 / 9401.99.10.20 |
17.5% - 24.5% | No specific CE/FCC needed | High tariffs due to Sec 301 & 122. |
| 🇨🇳 China | 6307.90 / 9401.99 |
~10-15% | CCC (if applicable) | Lower base rates, no additional US-style punitive tariffs. |
| 🇪🇺 EU | 6307.90 |
0-4% | CE (if applicable) | No Section 301/122 equivalent. Much lower cost. |
| 🇬🇧 UK | 6307.90 |
0-4% | UKCA | Post-Brexit rules, but generally lower than US. |
📌 Conclusion:
- The US market is the most expensive due to the combination of base duties and additional tariffs (Section 301 + Section 122).
- Classification strategy is key: Choosing the correct HS code (especially9401.99.10.20for rocking chair covers) can reduce duties by 7%.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a garden cover as a furniture accessory to get the 0% base rate.
👉 Consequence: Customs may reject the declaration, impose penalties, or reclassify to 6307 with higher duties.
❌ Mistake 2: Using generic terms like "Furniture Cover" on the invoice.
👉 Consequence: Customs cannot determine the correct HS code, leading to delays, exams, and potential reclassification to the highest applicable duty.
❌ Mistake 3: Ignoring material composition.
👉 Consequence: If cotton is stated but polyester is found, duties may be reassessed, and fines imposed for misdeclaration.
❌ Mistake 4: Assuming De Minimis applies to small shipments.
👉 Consequence: None of these HS codes are eligible for De Minimis exemption. All shipments, regardless of value, are subject to duty.
✅ Correct Practice:
- For Garden Covers: "Outdoor Garden Table/Chair Cover, 100% Polyester, Waterproof, HS 6307.90.98.84"
- For Rocking Chair Covers: "Indoor Rocking Chair Seat Cover, Fitted, Cotton Blend, HS 9401.99.10.20"
🎯 7. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Rules:
🔹 "Garden = 6307 (24.5%)"
🔹 "Rocking Chair Accessory = 9401 (17.5%)"
🔹 "Textile Chair Cover = 6304 (23.3-23.8%)"
🔹 "No De Minimis! Pay Duty on Every Box!"
📌 Pro Tip:
If you are exporting Rocking Chair Covers, ensure your product design clearly indicates it is for seating and not general outdoor protection. This allows you to leverage the 17.5% tariff rate instead of the 24.5% rate. Consider getting an Advance Ruling from US Customs if you are unsure about the classification.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide product photos + Confirm material composition
🚀 Save up to 7% in duties by choosing the right HS Code!
✨ Smart Classification, Smarter Profits!
💼 Your bottom line depends on the first line of your invoice!
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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。