car mats
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 |
| 4016993000 | 35.0% | CN | US | 官方文档 |
| 5703310030 | 41.0% | CN | US | 官方文档 |
| 5703210090 | 41.7% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Car Mats & Flooring Solutions (Automotive Interior Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Transit Strategy
📌 I. Product Definition & Classification: Do You Really Know "Car Mats"?
Car mats are critical interior accessories designed to protect vehicle floors from dirt, water, and wear. In international trade, they are not a single homogeneous category but are strictly classified by material composition and structural characteristics. Misclassification is the #1 cause of customs delays and unexpected tax liabilities.
They are generally divided into two main types:
Rubber/Vinyl Mats: Made from vulcanized rubber, PVC, or TPU; characterized by high durability, water resistance, and flexibility. Fabric/Textile Mats: Made from synthetic fibers (nylon, polyamide) or foam (EVA); characterized by aesthetic appeal and carpet-like texture.
⚠️ Key Distinction Point:
- If the material is vulcanized rubber or synthetic rubber, it falls under Chapter 40.
- If the material is artificial grass/carbon or textile carpet, it falls under Chapter 57.
- If the material is foamed plastic (EVA/PE), it falls under Chapter 39.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the four precise HS Codes for car mats, mapped to their specific material and usage profiles:
| HS Code | Product Description | Material & Structure | Typical Use Case |
|---|---|---|---|
4016.91.00.00 |
Vulcanized Rubber Mats | Material: Vulcanized rubber or similar; Structure: Other vulcanized rubber articles. | Heavy-duty rubber floor liners, truck mats, industrial vehicle mats. |
4016.99.30.00 |
Automotive Rubber/Protective Items | Material: Rubber or synthetic compounds; Structure: Shock absorption/protection items for vehicles. | Rubber bumpers, protective pads, or non-carpet rubber floor components. |
5703.31.00.30 |
Artificial Grass/Turf Mats | Material: Artificial textile materials; Structure: Tufted ground covering items (Carpets). | Carpet-style car mats, faux-fur interior mats, plush floor liners. |
5703.21.00.90 |
Synthetic Fiber Carpets | Material: Nylon or Polyamide (inferred); Structure: Other carpets/floor coverings. | High-end synthetic fiber car carpets, nylon-based floor mats. |
3921.19.00.90 |
Foamed Plastic Mats | Material: Plastic (EVA or PE); Structure: Foamed/Plastic sheets, mats, and strips. | EVA foam mats, lightweight plastic floor liners, waterproof mats. |
🔍 Critical Reminder:
- Rubber vs. Plastic: Rubber (Chapter 40) and Plastic/EVA (Chapter 39) are treated differently. Rubber mats are often subject to different duty structures than EVA foam mats. - Textile vs. Artificial Grass: Even if it looks like a "carpet," if it is made of artificial grass/turf fibers, it may fall under5703.31. If it is woven/napped textile, it falls under5703.21.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharge Policies)
✅ Applicable Market: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariffs include Base Duty + Section 301 (25%) + Section 122 (10% where applicable).
🎯 1. 4016.91.00.00 —— Vulcanized Rubber Car Mats
| Item | Detail |
|---|---|
| Base Tariff | 2.7% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 37.7% |
| Tax Calculation | CIF Value × 37.7% |
| De Minimis Exemption | ❌ Not Eligible (Deemed low-risk only for non-China origin or lower tiers) |
| Legal Basis | HTSUS: 4016.91.00.00 + Section 301 List + Section 122 Order |
📌 Explanation:
- Rubber mats are considered durable industrial/consumer goods. - The 10% Section 122 tariff applies specifically to certain rubber articles imported from China. - Total Tax Burden: 37.7%. High, but lower than textile mats.
🎯 2. 4016.99.30.00 —— Other Rubber Automotive Protective Items
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS: 4016.99.30.00 + Section 301 List + Section 122 Order |
📌 Note:
- This code captures rubber items not primarily classified as standard rubber mats but as "protective/shock-absorbing" items. - The base tariff is 0%, making it slightly cheaper than4016.91. - Total Tax Burden: 35.0%. Best option if the product qualifies as "protective rubber goods."
🎯 3. 5703.31.00.30 —— Artificial Grass/Turf Car Mats
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS: 5703.31.00.30 + Section 301 List + Section 122 Order |
📌 Explanation:
- "Artificial grass" mats (often used for plush car interiors or golf-style mats) are taxed at a higher base rate. - Total Tax Burden: 41.0%. Significant cost impact.
🎯 4. 5703.21.00.90 —— Synthetic Fiber (Nylon/Polyamide) Mats
| Item | Detail |
|---|---|
| Base Tariff | 6.7% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 41.7% |
| Tax Calculation | CIF Value × 41.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS: 5703.21.00.90 + Section 301 List + Section 122 Order |
📌 Note:
- Nylon/polyamide mats are premium textile floor coverings. - This is the highest tax bracket in the provided data. - Total Tax Burden: 41.7%. Avoid unless the product strictly matches this description and cannot be reclassified.
🎯 5. 3921.19.00.90 —— Foamed Plastic (EVA/PE) Mats
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS: 3921.19.00.90 + Section 301 List + Section 122 Order |
📌 Explanation:
- EVA and PE foam mats are popular for lightweight, waterproof options. - Despite being "plastic," they are not exempt from surcharges. - Total Tax Burden: 41.5%. Comparable to textile mats.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Guide)
✅ 1. Essential Documentation Checklist
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Material Spec | ✔️ | Must explicitly state: "Vulcanized Rubber," "Nylon," "EVA Foam," or "Artificial Grass." Ambiguity leads to reclassification. |
| ✅ Product Photos | ✔️ | Clear images of the mat's texture, backing, and edges. Helps customs determine if it's rubber vs. plastic. |
| ✅ Bill of Materials (BOM) | ✔️ | Detail the % composition of materials. Critical for distinguishing 4016 (Rubber) from 3921 (Plastic). |
| ✅ Commercial Invoice | ✔️ | Must use precise terminology: "Rubber Floor Liner" vs. "Nylon Car Carpet." |
| ✅ Origin Certificate | ✔️ | Proof of Chinese origin to apply correct Section 301/122 rates. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Material is King, Code is Queen: Rubber Low, Textile High."
| Scenario | Correct HS Code | Tax Rate | Wrong Way (Risk) |
|---|---|---|---|
| Heavy Duty Rubber Liners | 4016.91.00.00 |
37.7% | Misdeclare as Plastic → 41.5% (Overpay) or 4016.99 (Underpay, Audit Risk) |
| Light EVA Foam Mats | 3921.19.00.90 |
41.5% | Misdeclare as Rubber → 37.7% (Underpay, Penalties) |
| Plush/Nylon Carpets | 5703.21.00.90 |
41.7% | Misdeclare as Rubber → 37.7% (Underpay, Penalties) |
| Artificial Grass Style | 5703.31.00.30 |
41.0% | Misdeclare as Textile → 41.7% (Overpay) |
✅ 3. Special Situations Handling
| Situation | Recommendation |
|---|---|
| Hybrid Mats (Rubber + Fabric) | Classify by principal material or essential character. Usually, if rubber backing >50%, it may fall under Chapter 40. Consult a customs broker. |
| Car Mats with Logo/Branding | No change in HS code, but ensure the invoice description is accurate. Customization does not change material classification. |
| Sample vs. Bulk | Samples are still subject to tariffs. Declare accurately as "Samples for Review" but expect full duty if value exceeds de minimis thresholds (currently $800 for US, but Section 301/122 may still apply depending on enforcement). |
| Section 122 Eligibility | Ensure the product fits the specific definition of Section 122 goods. If in doubt, provide technical specs proving it is a rubber article or textile. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certifications | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4016.91.00.00 |
37.7% (Rubber) | N/A | Highest surcharges apply. EVA/Nylon are ~41.5%. |
| 🇨🇳 China | 4016.91.00.00 |
2.7% | None | Low import duty for raw materials/goods. |
| 🇪🇺 EU | 4016.91.00.00 |
4.5% - 6.5% | REACH, RoHS | No Section 301/122. Lower overall cost than US. |
| 🇨🇦 Canada | 4016.91.00.00 |
5.0% - 7.0% | Health Canada | Generally lower tariffs than US. |
📌 Conclusion:
- The US market is the most expensive for Chinese car mats due to Section 301 and Section 122 tariffs. - Rubber mats (4016.91) are the most tax-efficient option in the US (37.7%) compared to textiles/plastics (>41%). - Consider supply chain diversification (e.g., manufacturing in Vietnam or Mexico) if targeting the US market to avoid high surcharges.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Calling all mats "Car Mats" without specifying material.
👉 Result: Customs assigns the highest default duty or demands additional review → Delay & Demurrage.
❌ Mistake 2: Confusing "Rubber" with "Plastic/EVA."
👉 Result: If you declare EVA as Rubber, you underpay taxes → Penalties & Back Duties.
❌ Mistake 3: Ignoring Section 122.
👉 Result: Missing the 10% add-on for specific rubber/textile articles → Underpayment.
❌ Mistake 4: Using vague descriptions like "Floor Covering."
👉 Result: Customs uses its own judgment, often defaulting to the highest duty rate → Loss of Profit.
✅ Correct Approach:
"Vulcanized Rubber Car Floor Liner, Black, All-Weather, Model X"
OR
"EVA Foam Car Mat, Waterproof, Custom Fit, Model Y"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Rubber 37, EVA/Textile 41, Check the Material!"
🔹 "HS Code is Life, Tax Difference is 5%, Declare Accurate or Face the Price!"
📌 Pro Tip:
If your car mats are made in Vietnam, Thailand, or Mexico, you may qualify for preferential tariffs or exemptions from Section 301/122.
Recommend applying for an Advance Ruling from US Customs and Border Protection (CBP) if the classification is ambiguous.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide material specs + Apply for HS Code Advance Ruling
🚀 Let your car mats clear customs smoothly, maximize margins, and dominate the market!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of tax saved is pure profit!
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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。