Trunk Pet Boot Liner Mat
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 9404902090 | 23.5% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9404909670 | 17.3% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Trunk Pet Boot Liner Mat (Cargo Area Liner for Pets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is a "Trunk Pet Liner"?
A Trunk Pet Boot Liner is a protective mat designed to cover the cargo area of a vehicle, specifically tailored to contain dirt, fur, and spills from pets. In international trade, its classification is not fixed by its name alone but depends heavily on its primary function, material composition, and structural characteristics.
Broadly, these mats fall into two competing categories in tariff schedules: 1. Vehicle Accessories (Plastic/Synthetic Materials): Classified under Chapter 39 or 87 parts if viewed strictly as a car interior fitting. 2. Household/General Utility Mats (Textiles/Furniture): Classified under Chapter 94 or 63 if viewed as a general-purpose covering or upholstered article, especially if made of fabric or complex composite materials.
⚠️ Key Distinction Point:
- If the mat is rigid, molded, and primarily made of plastic/rubber for vehicle protection → Likely Chapter 39.
- If the mat is flexible, fabric-backed, foam-filled, or intended for general "bedding-like" comfort and protection → Likely Chapter 94 or Chapter 63.
📦 II. HS Code Classification Details (Based on Provided Data)
Based on the available data, here are the five most likely HS Codes with their corresponding tax implications. Note that the total tax rate varies significantly based on the specific classification chosen.
| HS Code | Product Description & Summary | Material/Form Inference | Total Tax Rate |
|---|---|---|---|
3926.30.50.00 |
Vehicle Part: Other Articles of Plastics Summary: Classified as a body accessory (gasket/mat). Form is a垫类 (mat-like product). Material inferred as plastic, synthetic fiber, or rubber, consistent with "other plastic articles." |
Plastic / Rubber / Synthetic | 22.8% |
9404.90.20.90 |
Bedding/Furniture Accessory: Other Summary: Classified under bedding-like articles. Form is a mat/cushion. Material inferred as fabric or rubber/plastic. Fits "other" category for filled or covered articles. |
Fabric / Rubber / Plastic | 23.5% |
3926.90.99.89 |
Other Plastic Articles: Other Summary: Material inferred as plastic, synthetic fiber, or composite. Form is a "not specifically enumerated" other article. Consistent with plastic-made or composite materials. |
Plastic / Composite | 22.8% |
9404.90.96.70 |
Bedding/Furniture Accessory: Other Summary: Matches form and use: a mat/covering for bedding-like articles. Material inferred as plastic or synthetic fiber, non-cotton/non-silk. |
Plastic / Synthetic Fiber | 17.3% |
6307.90.98.91 |
Other Made-Up Articles: Other Summary: Classified as a finished product (mat). Fits "other made-up articles." Material inferred as plastic/synthetic, consistent with "other" category without specific listing. |
Various (Synthetic) | 24.5% |
🔍 Analysis of Discrepancy:
The tax rates range from 17.3% to 24.5%. The lowest rate (9404.90.96.70) suggests that classifying the item as a bedding/furniture accessory (rather than a vehicle part) might be more favorable, provided the material is synthetic/plastic and not cotton. The highest rate (6307.90.98.91) classifies it as a general "other made-up article."
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 10, 2025
🎯 1. 3926.30.50.00 & 3926.90.99.89 —— Vehicle Parts / Plastic Articles
Note: These two codes share the same tax structure in the provided data.
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Tariff (Add-on) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (High tariffs usually exempt from de minimis benefits if aggregated, or subject to strict rules). |
| Legal Basis | Standard HTSUS rates + 301 Footnotes + Section 122 (if applicable to specific material origins). |
📌 Explanation:
- Base 5.3%: Standard US MFN rate for other plastic articles.
- Section 301 (7.5%): Additional duty on Chinese plastic goods.
- Section 122 (10%): Additional duty often applied to certain textile/plastic imports under specific trade remedies.
- Total 22.8%: A significant cost burden. Classifying as a "vehicle part" does not automatically grant lower rates in this dataset.
🎯 2. 9404.90.20.90 —— Bedding/Furniture Accessories (Fabric/Rubber)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Tariff (Add-on) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 23.5% |
| Tax Calculation | CIF Value × 23.5% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Slightly higher base rate (6.0%) than plastic articles (5.3%).
- Same surcharges apply.
- This classification is risky if the product is primarily plastic; customs may reclassify it.
🎯 3. 9404.90.96.70 —— Bedding/Furniture Accessories (Synthetic/Plastic)
⚠️ BEST RATE OPTION
| Item | Content |
|---|---|
| Base Tariff | 7.3% |
| Section 301 Tariff (Add-on) | 0.0% (Critical Difference!) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 17.3% |
| Tax Calculation | CIF Value × 17.3% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Base 7.3%: Higher base, but...
- Section 301: 0.0%: This is the key! This specific subheading appears to be exempt from the 7.5% Section 301 tariff in this dataset.
- Section 122: 10%: Still applies.
- Total 17.3%: This is the lowest cost classification among the options.
- Strategy: To use this, you must argue the product is a "bedding-like accessory" (e.g., for a pet bed in the trunk) made of synthetic/plastic materials, rather than a rigid vehicle part.
🎯 4. 6307.90.98.91 —— Other Made-Up Articles
| Item | Content |
|---|---|
| Base Tariff | 7.0% |
| Section 301 Tariff (Add-on) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Highest total rate (24.5%).
- Generally a "catch-all" category. Avoid if a more specific code (like 9404) is applicable.
🛠️ IV. Customs Clearance Practical Advice (Risk Mitigation)
✅ 1. Document Preparation Checklist
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material (e.g., "TPE plastic," "Polyester fabric"), Thickness, Dimensions. |
| ✅ Photos (Front/Back/Inside) | ✔️ | Show texture, padding, and non-rigid nature if claiming 9404. |
| ✅ Invoice | ✔️ | Description should match HS Code logic. E.g., "Pet Carrier Liner" vs. "Vehicle Trunk Mat." |
| ✅ Bill of Lading | ✔️ | Ensure packing list aligns with invoice. |
| ✅ Material Composition Statement | ✔️ | Crucial for proving if it's plastic (Ch 39) or textile/furniture (Ch 94/63). |
✅ 2. Classification Strategy (The "Pet Bed" Angle)
To achieve the 17.3% rate (9404.90.96.70):
- Emphasize "Comfort & Bedding": Market the product as a "Pet Bed Liner" or "Cushion Mat" rather than a "Car Part."
- Highlight Material: If it has a foam layer or fabric surface, emphasize the "bedding-like" characteristic.
- Avoid Vehicle-Specific Language: Do not use terms like "OEM Car Accessory" or "Trunk Organizer" in the primary description. Use "Pet Supply" or "Home/Garden Mat."
To use 3926 Codes (22.8%):
- Emphasize "Protection & Durability": Highlight waterproof, scratch-resistant, molded plastic features.
- Vehicle Context: Clearly state it is designed for automotive cargo areas.
🔥 Warning:
Misclassifying a rigid plastic vehicle mat as a bedding item (9404) can lead to customs audits, penalties, and back-taxes. Ensure the product physically resembles a cushion/mat (flexible) rather than a hard shell.
✅ 3. Special Cases
| Situation | Recommendation |
|---|---|
| Composite Materials (e.g., Plastic base + Fabric top) | Argue for Chapter 94 if the fabric/topping provides the essential character (softness, comfort). Otherwise, it may default to Chapter 39. |
| Custom Molded vs. Standard | Molded items are often harder to classify as bedding. Standard cut mats are easier to argue as 6307 or 9404. |
| Origin: China | All codes above include Section 122 (10%) and likely Section 301. Factor this into pricing. |
🌍 V. Global Market Comparison (Snapshot)
| Market | Recommended HS Code (Example) | Est. Total Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9404.90.96.70 |
17.3% | Best rate if classified as bedding accessory. Avoid 3926 (22.8%). |
| 🇨🇳 China | 3926.90.99 |
~10-15% | Different tariff structure. Check CN HTS. |
| 🇪🇺 EU | 3926.90 |
~4-6% + VAT | Generally lower base duties than US. No Section 301/122 equivalents. |
| 🇬🇧 UK | 3926.90 |
~4-6% + VAT | Post-Brexit tariffs similar to EU. |
📌 Conclusion:
The US market is the most complex due to additional tariffs (Section 301/122). The 17.3% rate via9404.90.96.70is significantly more favorable than the 22.8%-24.5% range for other classifications.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a rigid, molded plastic mat as "Bedding" (9404).
👉 Consequence: Customs may reject the "bedding" argument due to rigidity, reclassify to 3926, and charge 22.8% + penalties.
❌ Error 2: Ignoring Section 122 Tariff.
👉 Consequence: Underpayment by 10%. All provided codes include this 10% surcharge. Do not forget it in cost calculations.
❌ Error 3: Using "Car Mat" in the invoice description but claiming 9404.
👉 Consequence: Discrepancy between description and HS Code leads to customs hold and delays.
✅ Correct Approach:
"Soft-Side Pet Cargo Liner, 100% TPE & Polyester Blend, Non-Slip Backing, For SUV Trunks."
- If Soft/Synthetic: Aim for9404.90.96.70(17.3%).
- If Hard/Plastic: Accept3926.30.50.00(22.8%).
🎯 VII. Conclusion: Optimize Costs with Precise Classification
🎯 Key Takeaway:
"If it bends, it’s bedding (17.3%). If it bends, it’s plastic parts (22.8%). If it’s fabric, it’s general goods (24.5%). Choose wisely!"
- Best Option:
9404.90.96.70(17.3%) – Requires flexible, bedding-like presentation. - Safe Option:
3926.30.50.00(22.8%) – Standard for plastic vehicle accessories. - Worst Option:
6307.90.98.91(24.5%) – Avoid unless no other category fits.
📌 Pro Tip:
Apply for an Advance Ruling if your product is on the borderline between plastic (Ch 39) and bedding (Ch 94). This provides legal certainty and prevents surprise duties at the border.
✨ Smart Clearance, Smarter Profits!
💼 Every percentage point matters in cross-border trade.
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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。