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bath mat

CN → US
HS编码 关税税率 原产国 目的国 文档
4016910000 37.7% CN US 官方文档
3921135000 39.2% CN US 官方文档
4016100000 35.0% CN US 官方文档
6304920000 23.8% CN US 官方文档
6304910120 23.3% CN US 官方文档

商品图片

AI分析

🛁 Bath Mats (Bathroom Rugs & Runners)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Classification Strategy
📌 I. Product Definition & Classification: Do You Really Know a "Bath Mat"?

A Bath Mat is a ubiquitous household item designed for safety and comfort in wet areas like bathrooms, showers, and kitchens. In international trade, its classification is highly sensitive to material composition. A generic name like "Bath Mat" can lead to vastly different tariff outcomes depending on whether it is made of rubber, plastic, or textile.

There are two primary classification paths:

1. Rubber/Plastic Mats (Non-Textile):
These are typically molded or extruded mats designed for high water resistance and slip resistance. They fall under Chapters 39 (Plastics) or 40 (Rubber).

2. Textile Mats (Knitted/Non-Knitted):
These are soft, absorbent mats made from cotton, polyester, or other fibers. They fall under Chapter 63 (Other Made Up Textile Articles).

⚠️ Critical Distinction Point:
- If the mat is sponge-like, rubbery, or hard plastic → It belongs in Chapter 39 or 40.
- If the mat is fabrics, woven, knitted, or tufted cloth → It belongs in Chapter 63.
- Misclassification risk: Declaring a cotton mat as rubber (or vice versa) triggers severe penalties for undervaluation or prohibited materials.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)

Based on the specific characteristics and common market assumptions, here are the five most likely HS Codes for "Bath Mats":

HS Code Product Description Material Assumption Classification Logic
4016.91.00.00 Other articles of vulcanized rubber other than hard rubber: Floor coverings and mats Vulcanized Rubber Matches common "rubber bath mats" used for slip resistance. Fits "Floor coverings and mats" attribute.
3921.13.50.00 Other plates, sheets, film, foil and strip, of polymers of ethylene: Other Polyurethane (PU) / Plastic Infers material as PU or similar plastic sheet/panel shape. Common for waterproof, non-absorbent mats.
4016.10.00.00 Other articles of vulcanized rubber other than hard rubber: Rubber flooring Vulcanized Rubber General category for rubber articles. Less specific than 4016.91 but fits general rubber bath mats.
6304.92.00.00 Other furnishing articles: Of cotton: Other Cotton (Non-Knitted) Matches "Furnishing articles." Infers common cotton material. Fits "Other furnishing articles" logic.
6304.91.01.20 Other furnishing articles: Of cotton, knitted or crocheted: Other Cotton (Knitted) Matches form and use (indoor decoration/furnishing). Infers knitted cotton material, common for soft, absorbent mats.

🔍 Key Insight:
- Rubber/Plastic Codes (39xx/40xx): Generally attract higher tariffs due to Section 301 and IEEPA measures. - Textile Codes (63xx): Generally have lower base tariffs and fewer additional surcharges, but still subject to US duties.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: November 10, 2025 (and subsequent imports)

🎯 1. 4016.91.00.00 – Other Vulcanized Rubber Articles (Mats)

Item Content
Base Duty Rate 2.7% (ad valorem)
Section 301 Surcharge +25.0%
IEEPA Surcharge (Section 122) +10.0%
Total Effective Rate 37.7%
Tax Calculation CIF Value × 37.7%
De Minimis Exemption Not Eligible (High tariff prevents de minimis benefit for most shipments)
Legal Basis Path USITC:4016.91.00.00Section 301: Footnote 9903.88.01IEEPA:9903.01.25

📌 Explanation:
- Rubber bath mats are heavily impacted by trade tensions. The 37.7% total rate significantly erodes profit margins. - The 25% Section 301 duty is applied on top of the base rate.


🎯 2. 3921.13.50.00 – Other Polymer Sheets (PU/Plastic Mats)

Item Content
Base Duty Rate 4.2% (ad valorem)
Section 301 Surcharge +25.0%
IEEPA Surcharge (Section 122) +10.0%
Total Effective Rate 39.2%
Tax Calculation CIF Value × 39.2%
De Minimis Exemption Not Eligible
Legal Basis Path USITC:3921.13.50.00Section 301IEEPA

📌 Note:
- This is the highest tariff bracket among the options. - Even if the material is "Plastic," it is taxed similarly to rubber due to the broad scope of Section 301. - Common for "egg-crate" foam mats or hard plastic shower liners.


🎯 3. 4016.10.00.00 – Other Vulcanized Rubber Articles (General)

Item Content
Base Duty Rate 0.0% (ad valorem)
Section 301 Surcharge +25.0%
IEEPA Surcharge (Section 122) +10.0%
Total Effective Rate 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Exemption Not Eligible
Legal Basis Path USITC:4016.10.00.00Section 301IEEPA

📌 Analysis:
- While the base rate is 0%, the 35% total surcharge remains very high. - This code is less specific than 4016.91 but may be used if the mat doesn't strictly fit "floor coverings" but is still rubber.


🎯 4. 6304.92.00.00 – Other Furnishing Articles (Non-Knitted Cotton)

Item Content
Base Duty Rate 6.3% (ad valorem)
Section 301 Surcharge +7.5% (Note: Lower Section 301 rate for some textiles)
IEEPA Surcharge (Section 122) +10.0%
Total Effective Rate 23.8%
Tax Calculation CIF Value × 23.8%
De Minimis Exemption Not Eligible (Unless under specific threshold, but high rate usually negates benefit)
Legal Basis Path USITC:6304.92.00.00Section 301IEEPA

📌 Key Advantage:
- This is the lowest tariff option among the rubber/plastic categories. - Suitable for woven cotton or felt bath mats (non-knitted). - Check if your specific cotton mat fits "knitted" (6304.91) for potentially lower rates.


🎯 5. 6304.91.01.20 – Other Furnishing Articles (Knitted Cotton)

Item Content
Base Duty Rate 5.8% (ad valorem)
Section 301 Surcharge +7.5%
IEEPA Surcharge (Section 122) +10.0%
Total Effective Rate 23.3%
Tax Calculation CIF Value × 23.3%
De Minimis Exemption Not Eligible
Legal Basis Path USITC:6304.91.01.20Section 301IEEPA

📌 Optimal Strategy:
- This is the most cost-effective classification for standard soft bath mats. - Applies to knitted or crocheted cotton mats (e.g., terry cloth, loop pile). - Recommendation: If your product is fabric-based, ensure it is described as "Knitted Cotton" to qualify for this lower tier.


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)

✅ 1. Preparation Checklist (Missing items will cause delays)

Document Mandatory? Description
Product Spec Sheet ✔️ Must specify Material Composition (e.g., "100% Cotton" vs. "SBR Rubber").
Product Photos ✔️ Clear images showing texture, thickness, and backing. Distinguish between rubber grip and fabric top.
Commercial Invoice ✔️ Must accurately describe the item. Avoid generic terms like "Mat." Use "Cotton Bath Mat" or "Rubber Shower Mat."
Packaging List ✔️ Weight and dimensions per carton.
Origin Certificate ✔️ Crucial for verifying CN origin to apply correct Section 301/IEEPA rates.

✅ 2. Declaration Strategy (Key Mantra)

🔥 "Material is King, Structure is Queen, Name must match!"

Scenario Correct Declaration Incorrect Practice Result
Soft, Absorbent Mat "Knitted Cotton Bath Mat" → 6304.91.01.20 "Rubber Mat" Overpaying 15%+ taxes
Waterproof, Grip Mat "Vulcanized Rubber Bath Mat" → 4016.91.00.00 "Cotton Mat" Smuggling/Prohibited Goods Alert
Foam/Egg-Crate Mat "Polyurethane Foam Mat" → 3921.13.50.00 "Plastic Sheet" Misclassification Fine
Mixed Material Describe dominant material clearly Vague "Multi-material" Customs Hold for Inspection

✅ 3. Special Handling Tips

Situation Handling Advice
Microfiber Mats Often classified as Textiles (6304) if knitted. Ensure "Microfiber" is identified as synthetic textile, not plastic sheeting.
Mushroom-Shaped Rubber Mats Definitely 4016. Do not try to classify as furniture.
Importing under De Minimis ( <$800) ⚠️ Warning: With tariffs exceeding 23%, de minimis is often not financially viable unless you can prove the total duty + processing cost is lower than full entry. Check latest CBP rulings on Section 301 applicability to de minimis.
Labeling Ensure care labels specify material content (e.g., "100% Cotton") to support your HS Code choice during audit.

🌍 V. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
🇺🇸 USA 6304.91.01.20 (Textile) 23.3% (Lowest) None usually Highest cost for Rubber/Plastic variants.
🇺🇸 USA 4016.91.00.00 (Rubber) 37.7% (High) None usually Avoid if possible due to high cost.
🇨🇳 China 6304.92.00.00 6.3% + VAT None Lower import duties for domestic trade.
🇪🇺 EU 6304.91 / 6304.92 ~4.3% CE (if electronic parts) No Section 301 equivalent, but anti-dumping may apply to rubber.
🇬🇧 UK 6304.91 ~4.3% UKCA Post-Brexit tariffs similar to EU.

📌 Conclusion:
- The US market is the most expensive for bath mats due to Section 301 and IEEPA surcharges. - Textile (Cotton) mats are significantly cheaper to import into the US than Rubber or Plastic mats. - Strategy: If you sell soft mats, classify as Knitted Cotton. If you sell rubber mats, factor in 37.7% total cost.


📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)

Error 1: Declaring a Cotton Mat as "Rubber Mat"
👉 Consequence: You pay 37.7% instead of 23.3%. Loss: 14.4% profit margin.

Error 2: Declaring a Rubber Mat as "Cotton Mat"
👉 Consequence: Customs inspection reveals mismatched material. Goods detained, fines, potential seizure.

Error 3: Ignoring the "Knitted" vs. "Woven" distinction
👉 Consequence: Misclassification leads to delays while customs determines the correct subheading.

Error 4: Using vague descriptions like "Bathroom Accessory"
👉 Consequence: Customs may assign a higher default duty rate or hold the shipment for detailed inspection.

Correct Approach:

"100% Cotton, Knitted Bath Mat, Terry Cloth, 17x24 inch, Anti-Slip Backing" → 6304.91.01.20
"SBR Rubber, Mushroom-Shaped, Non-Slip Shower Mat" → 4016.91.00.00


🎯 VII. Conclusion: Professional Classification Saves Money!

🎯 Remember the Mantra:

🔹 "Textile 23%, Rubber 37%, Plastic 39%. Choose Wisely!"
🔹 "Cotton is King in the US. Rubber is Costly."
🔹 "Always declare Material. Always declare Structure."


📌 Pro Tip:
If your bath mats are originally from Vietnam, India, or Bangladesh, you may qualify for lower or zero Section 301 duties (depending on specific FTAs or country-specific exemptions).
Action: Verify country of origin and apply for Advance Rulings if shipping large volumes to the US.


📣 Immediate Action:

📞 Consult a licensed customs broker.
📸 Provide product photos and material composition reports.
🚀 Optimize your HS Code to maximize profit margins!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point of duty 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。

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。