Tail Fin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016100000 | 35.0% | CN | US | 官方文档 |
| 9506290080 | 17.5% | CN | US | 官方文档 |
| 9506290080 | 17.5% | CN | US | 官方文档 |
| 4016996050 | 37.5% | CN | US | 官方文档 |
| 3926903000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🏄♂️ Tail Fin (Hydrofoil / Surfboard Fin)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand the "Tail Fin"?
The Tail Fin, often referred to as a hydrofoil or surf fin, is a critical component for water sports equipment, providing stability, steering, and lift. In international trade, its classification depends heavily on material composition and specific usage context. It is generally categorized under either Rubber Articles, Plastic Articles, or specific Water Sports Equipment Parts.
⚠️ Key Distinction Point:
- If made of Rubber → Classified under Chapter 40 (Rubber Products); - If made of Plastic or generic sports parts → Classified under Chapter 95 (Sports Equipment); - Note: The "122 Clause" (Section 301/IEEPA) surcharges apply differently based on the material classification.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, the Tail Fin is analyzed across five potential HS Codes. Note that while some codes are repeated, the summaries highlight different material assumptions or regulatory interpretations.
| HS Code | Product Description / Logic | Material Assumption | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|---|
| 4016.10.00.00 | Rubber Accessories / Parts: Tail fin classified as parts/components of rubber products, falling under the "catch-all" rule for Other vulcanized rubber articles. | Rubber | 35.0% | Base: 0.0% Add-on (301): 25.0% 122 Clause: 10% |
| 9506.29.00.80 | Water Sports Equipment Parts: Classified as parts/accessories of water sports equipment, aligning with Other water sports equipment and its parts/accessories. | General/Composite | 17.5% | Base: 0.0% Add-on (301): 7.5% 122 Clause: 10% |
| 9506.29.00.80 | Water Sports Parts (Material Variance): Belongs to parts/accessories for water sports equipment; materials typically plastic or rubber, matching usage. | Plastic/Rubber | 17.5% | Base: 0.0% Add-on (301): 7.5% 122 Clause: 10% |
| 4016.99.60.50 | Mechanical/Sports Parts: Tail fin as a mechanical or sports part, usually rubber/plastic/metal, judged to possibly fit Other vulcanized rubber articles. | Rubber (Mixed) | 37.5% | Base: 2.5% Add-on (301): 25.0% 122 Clause: 10% |
| 3926.90.30.00 | Plastic Accessories: Tail fin as a boat accessory, presumed to be plastic material, fitting the default matching principle for plastic spare parts. | Plastic | 39.2% | Base: 4.2% Add-on (301): 25.0% 122 Clause: 10% |
🔍 Critical Analysis: - Best Rate Scenario:
9506.29.00.80offers the lowest total tax (17.5%) if the customs authority accepts it as a generic "water sports equipment part" regardless of specific material nuance. - Worst Rate Scenario:3926.90.30.00(Plastic) incurs the highest total tax (39.2%) due to the high base tariff (4.2%) plus full surcharges. - Risk Factor: Classification under Chapter 40 (Rubber) triggers a high 25% Add-on Tariff, plus the 10% 122 Clause tariff.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Subject to current trade policies)
🎯 1. 4016.10.00.00 / 4016.99.60.50 —— Rubber Tail Fins
| Item | Content |
|---|---|
| Base Tariff | 0.0% (for .10) or 2.5% (for .99) |
| Section 301 Add-on | +25% |
| 122 Clause Tariff | +10% |
| Total Effective Rate | 35.0% ~ 37.5% |
| Calculation | CIF Value × (35%~37.5%) |
| De Minimis Eligibility | ❌ Not Eligible (High value, specific HS code restrictions) |
| Legal Basis Path | USITC:4016.xxxx → FOOTNOTE:301/303 → IEEPA:122 Clause |
📌 Explanation:
- The 25% Add-on is standard for Chinese rubber goods under Trade Section 301. - The 10% 122 Clause is a specific additional duty often applied to Chinese imports to offset unfair practices. - Result: A very high duty burden. If your tail fins are rubber, this is the likely cost.
🎯 2. 9506.29.00.80 —— Water Sports Equipment Parts (Plastic/Composite)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Add-on | +7.5% |
| 122 Clause Tariff | +10% |
| Total Effective Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ⚠️ Check Specific Limits (Often lower thresholds for sports goods) |
| Legal Basis Path | USITC:9506.29.00 → FOOTNOTE:301 (Partial) → IEEPA:122 Clause |
📌 Explanation:
- This is the most favorable classification if accepted. - The Section 301 add-on is significantly lower (7.5% vs 25%) for certain sports equipment components. - However, Customs may challenge this if the material is predominantly rubber, potentially reclassifying to Chapter 40.
🎯 3. 3926.90.30.00 —— Plastic Tail Fins (Boat Accessories)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Add-on | +25% |
| 122 Clause Tariff | +10% |
| Total Effective Rate | 39.2% |
| Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.30 → FOOTNOTE:301 → IEEPA:122 Clause |
📌 Explanation:
- Even though it is plastic, the classification as a "boat accessory" rather than a "sporting good" triggers the higher base tariff and full surcharges. - Avoid this code if possible, as it is the most expensive.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (None Missing)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specs Sheet | ✔️ | Must detail material (e.g., "100% Vulcanized Rubber" vs. "Reinforced Plastic"). |
| ✅ Material Composition Report | ✔️ | Crucial for distinguishing between Chapter 40 (Rubber) and 95 (Sports). |
| ✅ Product Photos | ✔️ | Clear images showing the fin shape, mounting mechanism, and any branding. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Tail Fin for Surfboard" or "Hydrofoil Fin". Avoid generic "Plastic Part". |
| ✅ Packing List | ✔️ | Ensure quantities match the invoice. |
| ✅ Usage Statement | ✔️ | Confirm it is used for personal water sports, not industrial propulsion. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material is King, Usage is Queen. 9506 Wins if Sports.”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Rubber Fin for Surfing | Attempt 9506.29.00.80 with proof of sports use. Risk: May be reclassified to 4016 (35%+). |
Declare as 3926 (Plastic) if rubber → High Penalty. |
| Plastic Fin for Surfing | Declare as 9506.29.00.80 (17.5%). |
Declare as 3926.90.30.00 (39.2%) → Overpay by ~22%. |
| Industrial Boat Fin | Likely 4016 or 3926. |
Declare as 9506 → Customs rejection for non-sport use. |
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| Composite Material | If fin is rubber core + plastic coating, argue for 9506 as the essential character is sports performance. |
| OEM/White Label | Provide customer order showing final use is surfing/water sports. |
| High Value Fins | Consider applying for an Advance Ruling to lock in the 9506 rate before shipment. |
| Small Samples | Check if de minimis rules apply (unlikely for high-duty items, but verify current thresholds). |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 9506.29.00.80 |
17.5% (if accepted) | FCC (if electronic), Non-Essential | High risk of reclassification to 4016 (35%+). |
| 🇪🇺 EU | 9506.29.00.80 |
0% - 4% | CE (if applicable), REACH | Lower tariffs, less aggressive surcharges than US. |
| 🇨🇳 China | 9506.29.00.80 |
0% (Export) | N/A | Export duty is usually 0%. Focus on import duties in destination. |
| 🇬🇧 UK | 9506.29.00.80 |
0% | UKCA | Post-Brexit rules similar to EU but separate certification. |
| 🇦🇺 Australia | 9506.29.00.80 |
5% | RCM | Moderate tariffs, standard compliance. |
📌 Conclusion:
- The USA is the most challenging market due to the 122 Clause and Section 301 surcharges. - Strategy: Argue strongly for9506.29.00.80to save ~17-22% in duties compared to rubber/plastic accessory codes.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a Rubber Tail Fin as "Plastic Part" (3926)
👉 Consequence: Higher base tariff (4.2% vs 0%) + Full Surcharges → 39.2% Total.
✅ Fix: Declare based on actual material or use 9506 if sports equipment logic applies.
❌ Mistake 2: Ignoring the "122 Clause"
👉 Consequence: Under-declaration of duty by 10% → Audit Risk & Penalties.
✅ Fix: Always include 10% 122 Clause in cost calculations for Chinese goods.
❌ Mistake 3: Using Generic Descriptions like "Sports Part"
👉 Consequence: Customs cannot determine HS Code → Delay + Inspection.
✅ Fix: Use precise terms: "Surfboard Tail Fin, Vulcanized Rubber, Model XYZ".
🎯 VII. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Mantra:
🔹 "Sports Use Wins (9506), Rubber Costs More (4016), Plastic Accessories Pay Highest (3926)."
🔹 "122 Clause is Always 10%, 301 Varies: 25% for Rubber/Plastic Goods, 7.5% for Sports Equipment."
📌 Pro Tip:
If you are importing large volumes to the US, apply for an Advance Ruling to confirm if your specific Tail Fin material qualifies for 9506.29.00.80. This can save you thousands of dollars in duties.
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Material MSDS + Request HS Code Pre-classification
🚀 Ensure Smooth Clearance, Maximize Profit, Stay Compliant!
✨ Professional Customs, Starts with Precise Classification!
💼 Every Penny Saved is Pure Profit!
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。