Three piece Bedding Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6302319050 | 24.2% | CN | US | 官方文档 |
| 6302219050 | 24.2% | CN | US | 官方文档 |
| 9404409005 | 22.8% | CN | US | 官方文档 |
| 9404409022 | 22.8% | CN | US | 官方文档 |
| 6307908995 | 17.0% | CN | US | 官方文档 |
商品图片
AI分析
🛏️ Three Piece Bedding Set (Bed Sheets & Pillowcases)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Transit Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Bedding"?
A "Three Piece Bedding Set" is a common household textile product, typically consisting of one fitted sheet, one flat sheet, and one pillowcase (or two pillowcases, depending on size). In international trade, classification is highly sensitive to material composition and function.
Key Distinction:
1. Textile Category (Chapter 63): If the set is classified as "Bed Linen" (sheets, pillowcases), it falls under Heading 6302. This is the most common classification for cotton, polyester, or blended fabric sheets.
2. Bedding Accessory Category (Chapter 94): If the product is considered a "Mattress Cover" or "Bedspread" rather than loose linen, it may fall under Heading 9404.
3. Other Textiles (Chapter 63): If the set includes unique items like fitted sheets made from specific knit fabrics that don’t fit standard "linen" definitions, it might fall under Heading 6307 ("Made up articles of other textile materials").
⚠️ Critical Classification Point:
- If it is loose-fitting sheets (flat/fitted) → HS 6302 or 6307.
- If it is a mattress cover/quilted bedspread → HS 9404.
- Material Matters: Cotton (6302.21/6302.31), Synthetic Fibers (6302.22/6302.32), or Mixed.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material/Feature Inference | Applicable Scenario |
|---|---|---|---|
6302.31.90.50 |
Bed linen, printed | Cotton or Cotton Blend | Standard cotton sheets, printed patterns |
6302.21.90.50 |
Bed linen, printed | Cotton, Printed | High-quality cotton sheets with floral/patterned prints |
9404.40.90.05 |
Mattress covers, etc. | Cotton Shell | Quilted covers, fitted mattress protectors |
9404.40.90.22 |
Mattress covers, etc. | Synthetic Fiber Shell | Polyester/nylon mattress covers, waterproof layers |
6307.90.89.95 |
Other made-up textile articles | Cotton or Polyester-Cotton Blend | Fitted sheets, specialized knit bed linens |
🔍 Key Insight:
- HS 6302 is the standard for traditional bed sheets (flat/fitted/pillowcases).
- HS 9404 is for mattress covers/bedspreads (quilted, protective, or decorative layers).
- HS 6307 is a catch-all for made-up textile articles not elsewhere specified, often used for fitted sheets if they don’t meet the strict definition of "bed linen" in 6302.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025+ (Current rates include Section 301, Section 232/IEEPA if applicable)
🎯 1. 6302.31.90.50 & 6302.21.90.50 —— Bed Linen (Cotton/Cotton Blend)
| Item | Content |
|---|---|
| Base Duty Rate | 6.7% (ad valorem) |
| Section 301 Add-on | +7.5% (Trade war tariffs on textile categories) |
| Section 122 / IEEPA Add-on | +10% (Specific trade remedy or national security tariff) |
| Total Effective Rate | 24.2% |
| Tax Calculation | CIF Value × 24.2% |
| De Minimis Exemption | ❌ Not Applicable (Section 301 taxes apply even under $800 if not exempted) |
| Legal Basis Path | USITC:6302.31.90.50 → USITC:Section301 → IEEPA:Section122 |
📌 Explanation:
- 6.7%: Standard MFN tariff for cotton bed linen.
- 7.5%: Section 301 tariff on many textile products from China.
- 10%: Additional tariff under specific trade remedies (Section 122 or IEEPA 9903 variants).
- Total 24.2% is high for bedding. This significantly impacts profit margins.
🎯 2. 9404.40.90.05 & 9404.40.90.22 —— Mattress Covers (Cotton/Synthetic)
| Item | Content |
|---|---|
| Base Duty Rate | 12.8% (ad valorem) |
| Section 301 Add-on | 0.0% (Some mattress covers are exempt or have lower rates) |
| Section 122 / IEEPA Add-on | +10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:9404.40.90.05 → IEEPA:Section122 |
📌 Explanation:
- 12.8%: Base rate for mattress covers.
- 0% Section 301: Some mattress covers are not subject to Section 301, saving 7.5%.
- 10% IEEPA/Section 122: Still applies.
- Total 22.8% is slightly lower than bed linen but still significant.
🎯 3. 6307.90.89.95 —— Other Made-Up Textile Articles (Fitted Sheets, etc.)
| Item | Content |
|---|---|
| Base Duty Rate | 7.0% (ad valorem) |
| Section 301 Add-on | 0.0% |
| Section 122 / IEEPA Add-on | +10% |
| Total Effective Rate | 17.0% |
| Tax Calculation | CIF Value × 17.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:6307.90.89.95 → IEEPA:Section122 |
📌 Explanation:
- 7.0%: Base rate for "other" textile articles.
- 0% Section 301: Often exempt from Section 301.
- 10% IEEPA/Section 122: Applies.
- Total 17.0% is the lowest among the options, making6307.90.89.95a strategic classification if the product fits (e.g., fitted sheets with elastic bands that don’t qualify as "bed linen" under 6302).
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | List components: Sheet, Flat Sheet, Pillowcase. Specify material (100% Cotton, Polyester Blend, etc.). |
| ✅ Material Composition Certificate | ✔️ | Crucial for HS Code classification (Cotton vs. Synthetic). |
| ✅ Product Photos (Labeled) | ✔️ | Show stitching, elastic (for fitted sheets), and packaging. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe product as "Three Piece Bedding Set" with HS Code. |
| ✅ Packing List | ✔️ | Detail items per box. Avoid mixed SKUs. |
| ✅ Certificate of Origin (CO) | ✔️ | If not China-origin, may reduce tariffs. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Defines HS, Section 301 Adds 7.5%, IEEPA Adds 10%!"
| Scenario | Correct Declaration | Mistake to Avoid |
|---|---|---|
| 100% Cotton Sheets | 6302.21.90.50 or 6302.31.90.50 |
Declare as "Mattress Cover" (HS 9404) → Risk of misclassification penalties |
| Polyester Sheets | 6302.21.90.50 or 6307.90.89.95 |
Declare as "Cotton" → Customs audit & fines |
| Fitted Sheets with Elastic | 6307.90.89.95 (if not bed linen) |
Declare as "Bed Linen" (6302) → Higher tariff (24.2% vs 17.0%) |
| Quilted Mattress Cover | 9404.40.90.05 |
Declare as "Sheet" → Risk of misclassification |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Provide brand authorization if applicable, but declare as "Three Piece Bedding Set." |
| Mixed Materials | Declare based on the majority material (by weight). If 55% cotton, classify as cotton. |
| Gift Sets | If packaged as a gift, still declare individual items. Do not use "Gift" to avoid taxes. |
| High-Value Luxury Bedding | Ensure accurate valuation (CIF). Under-valuation leads to audits. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6302.21.90.50 / 6307.90.89.95 |
17.0% - 24.2% | CPSIA (if for children), Labeling | High tariffs due to Section 301 + IEEPA |
| 🇨🇳 China | 6302.21.00.00 |
5% - 8% | CCC (if applicable) | No Section 301/IEEPA |
| 🇪🇺 EU | 6302.21.00.00 |
12% (MFN) | REACH, OEKO-TEX | No Section 301, but high base rate |
| 🇬🇧 UK | 6302.21.00.00 |
12% (MFN) | UKCA, REACH | Post-Brexit tariffs align with EU |
| 🇯🇵 Japan | 6302.21.00.00 |
8.0% | JIS, No special tariffs | Low base rate, no US-style add-ons |
📌 Conclusion:
- USA has the highest effective tariff due to Section 301 (7.5%) and IEEPA/Section 122 (10%).
- HS 6307.90.89.95 is the most cost-effective classification for fitted sheets (17.0% total).
- Cotton vs. Synthetic: Material affects base rate, but Section 301 often applies to both.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Fitted Sheets" as "Mattress Covers" (HS 9404) without being quilted/protective
👉 Consequence: Customs may reclassify to HS 6302, increasing tariff from 22.8% to 24.2% + penalties.
❌ Error 2: Ignoring Section 122/IEEPA 10%
👉 Consequence: Unexpected high duties. Total tariff is not just base + Section 301. Always check for IEEPA/Section 122 add-ons.
❌ Error 3: Mislabeling Material Composition
👉 Consequence: If declared as "100% Cotton" but found to be 50% Polyester, risk of fraud allegations or reclassification.
❌ Error 4: Using "Bed Set" as a generic name without HS Code justification
👉 Consequence: Customs delay, request for additional documentation, potential seizure.
✅ Correct Practice:
"Three Piece Bedding Set, Fitted Sheet + Flat Sheet + Pillowcase, 100% Cotton, Printed, Model XYZ, Compliant with US Labeling Laws"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember:
🔹 "Fitted Sheets? Try HS 6307 (17%)!"
🔹 "Cotton Sheets? Expect 24.2% (6.7+7.5+10)!"
🔹 "Mattress Covers? 22.8% (12.8+0+10)!"
🔹 "Always Account for Section 122/IEEPA 10%!"
📌 Pro Tip:
If your bedding is originating from Vietnam, Thailand, or Malaysia, you may qualify for Section 301 exemptions or lower IEEPA rates.
Recommend applying for Advance Ruling from CBP to confirm HS Code classification before shipping.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker
📄 Prepare Detailed Material Composition Docs
🚀 Optimize HS Code to 6307.90.89.95 if possible for 17.0% Total Tariff
✨ Precise Classification, Lower Costs, Smoother Clearance!
💼 Your Profit Margin Depends on Your HS Code!
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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。