Woven Rattan Cushion
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4601930500 | 37.7% | CN | US | 官方文档 |
| 9403830001 | 35.0% | CN | US | 官方文档 |
| 4601224000 | 38.3% | CN | US | 官方文档 |
| 9403830015 | 35.0% | CN | US | 官方文档 |
| 4602198000 | 37.3% | CN | US | 官方文档 |
商品图片
AI分析
🧺 Woven Rattan Cushion Semi-Finished Products
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly is a "Rattan Cushion"?
A "Woven Rattan Cushion" (specifically in semi-finished form) sits at the intersection of two major tariff chapters: Chapter 46 (Articles of Vegetables Plaiting Materials) and Chapter 94 (Furniture). The classification depends heavily on whether the item is viewed primarily as a woven material or a furniture component/accessory.
⚠️ Key Distinction Point:
- If the product is viewed as a woven mat/pad made from rattan strips, it falls under Chapter 46.
- If the product is viewed as a component or accessory for furniture (even if semi-finished), it falls under Chapter 94.
- Shape and Context Matter: A loose pad might be Chapter 46; a cushion designed specifically to fit a rattan chair frame might be Chapter 94.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Classification Logic | Total Tax Rate |
|---|---|---|---|
| 4601.93.05.00 | Semi-finished rattan cushions; material: rattan; form: semi-finished; fits woven material classification characteristics. | Viewed as Woven Material (Plaiting products). | 37.7% |
| 9403.83.00.01 | Semi-finished rattan cushions; material: rattan; form: semi-finished; falls under "Other furniture of other materials." | Viewed as Furniture Component (Furniture category). | 35.0% |
| 4601.22.40.00 | Semi-finished rattan cushions; material: rattan; form: woven or partly woven semi-finished goods; fits woven fabric characteristics. | Viewed as Woven Fabric/Mat (Similar to mats/floor coverings). | 38.3% |
| 9403.83.00.15 | Semi-finished rattan cushions; material: rattan; form: furniture-related accessories/semi-finished; determined based on the "other category" catch-all principle. | Viewed as Other Furniture Accessory (Catch-all for furniture parts). | 35.0% |
| 4602.19.80.00 | Rattan weaving pad raw material; material: vegetable material; form: primary/semi-finished; fits Chapter 46 classification. | Viewed as Woven Article (Other woven articles of vegetable materials). | 37.3% |
🔍 Key Insight:
- The lowest tax rate (35.0%) is achieved by classifying under Chapter 94 (Furniture) (9403.83.00.01or9403.83.00.15).
- The highest tax rate (38.3%) applies if classified under Chapter 46 as a woven item (4601.22.40.00).
- The difference of ~3% can be significant for large volume shipments.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. Chapter 46 Classifications (Woven Materials)
A. 4601.93.05.00 – Woven Rattan Semi-Finished Products
| Item | Content |
|---|---|
| Base Duty Rate | 2.7% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 37.7% |
| Tax Calculation | CIF Value × 37.7% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff: 2.7% → Section 301: +25% → IEEPA/122: +10% |
B. 4601.22.40.00 – Woven Rattan Pads (Woven Material Type)
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
C. 4602.19.80.00 – Other Woven Articles (Raw Material Type)
| Item | Content |
|---|---|
| Base Duty Rate | 2.3% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 37.3% |
| Tax Calculation | CIF Value × 37.3% |
📌 Explanation for Chapter 46:
- All Chapter 46 items attract a Base Duty between 2.3%–3.3%.
- They are subject to the same 35% combined surcharge (25% from Section 301 + 10% from IEEPA/China-specific measures).
- Resulting in total rates ranging from 37.3% to 38.3%.
🎯 2. Chapter 94 Classifications (Furniture)
A. 9403.83.00.01 – Other Furniture of Other Materials
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff: 0% → Section 301: +25% → IEEPA/122: +10% |
B. 9403.83.00.15 – Other Furniture Accessories (Catch-all)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122/China Specific) | +10.0% |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation for Chapter 94:
- The base duty is 0% for these specific sub-headings under "Other furniture."
- They are still subject to the 35% combined surcharge.
- This results in a lower total rate of 35.0%, making it the most tax-efficient classification among the options provided.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state "Semi-finished," "Rattan Material," and "Intended Use" (e.g., for furniture assembly). |
| ✅ Technical Drawings/Photos | ✔️ | Show the item is a cushion/pad, not a finished upholstered seat. |
| ✅ Bill of Lading/Invoice | ✔️ | Description should align with HS Code: e.g., "Rattan Woven Cushion Pad (Semi-finished)" vs. "Furniture Part." |
| ✅ Origin Certificate | ✔️ | Confirm CN origin to anticipate surcharges. |
| ✅ Material Composition Proof | ✔️ | Confirm >50% vegetable material (Rattan) to support Chapter 46/94 classification over synthetic. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Define Purpose, Choose Chapter: Furniture = 35%, Woven = 37-38%!"
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| Item is a loose pad/cushion | 4601.93.05.00 or 4601.22.40.00 |
Clearly a woven good. Higher tax (37-38%). |
| Item is a replacement cushion for a chair | 9403.83.00.01 or 9403.83.00.15 |
Considered a furniture part/accessory. Lower tax (35%). |
| Item is raw rattan weaving material | 4602.19.80.00 |
Not yet shaped into a cushion. Higher tax (37.3%). |
| Intended for immediate upholstery | 9403.83.00.01 |
Supports "Furniture" classification. |
📌 Critical Warning:
- Do not describe the item simply as "Cushion" or "Mat." Use precise terms like "Rattan Semi-finished Furniture Cushion" if aiming for Chapter 94.
- If classified under Chapter 94, ensure the item is clearly linked to furniture (e.g., same shipment as furniture frames, or explicitly stated as a replacement part).
✅ 3. Special Case Handling
| Situation | Advice |
|---|---|
| OEM Orders for Furniture Brands | Provide POs showing the item is a part of a larger furniture set. This strengthens the Chapter 94 argument. |
| Mixed Shipments (Furniture + Cushions) | Declare separately. If cushions are shipped separately, argue "Furniture Accessory" status. |
| Customs Audit Risk | If challenged on Chapter 94, provide evidence that the item is not a standalone woven good but a component. |
| Rattan vs. Synthetic | Ensure material is natural rattan. Synthetic rattan (PE rattan) may fall under different HS codes (e.g., 3926) with different tax rates. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Region | Recommended HS Code (Lowest Tax) | Total Tax Rate (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 9403.83.00.01 / 9403.83.00.15 |
35.0% | Must prove "Furniture Accessory" status. |
| 🇺🇸 USA (Alternative) | 4601.93.05.00 |
37.7% | Easier to classify as "Woven Good." |
| 🇨🇳 China | 4601.93.00.00 / 9403.83.00.00 |
~3-13% (Base) + VAT | No US surcharges. |
| 🇪🇺 EU | 4601.93 / 9403.83 |
~0-5% | No Section 301/IEEPA surcharges. |
| 🇬🇧 UK | 4601.93 / 9403.83 |
~0-5% | Post-Brexit tariffs apply. |
📌 Conclusion:
- USA: Classification is critical. Chapter 94 (9403.83) saves ~2.7-3.3% in base duty compared to Chapter 46.
- Other Markets: Surcharges do not apply, so base duty differences are smaller.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Declaring "Rattan Cushion" under 4601 when it is clearly a furniture part.
👉 Consequence: You pay 37.7% instead of 35.0%. (Small difference, but wrong if you want to minimize cost).
❌ Mistake 2: Declaring "Furniture Part" under 9403 when it is a loose woven mat with no furniture context.
👉 Consequence: Customs may reclassify to 4601 and charge 37.7%, plus potential penalties for misdeclaration.
❌ Mistake 3: Ignoring the 10% IEEPA Surcharge.
👉 Consequence: All items from China are subject to this additional 10% on top of the 25% Section 301 tariff. It is not optional.
❌ Mistake 4: Using "De Minimis" for shipments under $800.
👉 Consequence: ❌ DENIED. These HS codes are explicitly listed as deny_de_minimis. You cannot use Section 321 exemption for these goods.
✅ Correct Approach:
"Semi-finished Rattan Cushion Pad (Furniture Accessory), Natural Rattan, Model XYZ, for Indoor Furniture Use"
🎯 VII. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Rule:
🔹 "Furniture Part = 35% | Woven Good = 37-38%"
🔹 "IEEPA 10% is Mandatory | De Minimis is OFF Limits"
🔹 "Document the 'Furniture Link' to Win the 35% Rate!"
📌 Pro Tip:
If your rattan cushions are made in Vietnam or Malaysia, you may avoid the Section 301 (25%) and IEEPA (10%) surcharges, potentially reducing the total tax to the base duty rate only (0-3%).
Consider supply chain diversification if volumes are high.
📣 Immediate Action:
📞 Consult with a customs broker to confirm the "Furniture Accessory" status.
📦 Ensure invoices and packing lists reflect "Semi-finished Furniture Component."
🚀 Save 3% on every shipment by choosing the right HS Code!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point counts in global 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
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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
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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。