cellphone case
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016990500 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 8517790000 | 67.5% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 4016996050 | 37.5% | CN | US | 官方文档 |
商品图片
AI分析
📱 Cellphone Cases (Protective Covers for Mobile Telephones)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Cellphone Cases"?
A cellphone case is a protective accessory designed to shield mobile phones from physical damage, scratches, and drops. In international trade, despite their simple appearance, they are classified under different HS Codes depending on their material composition and functional classification.
The key to accurate classification lies in determining whether the case is viewed as a general plastic/rubber accessory or a component of a telecommunications device.
⚠️ Key Distinction Points: - If made of Plastic (PP, TPU, PC) → Generally falls under Chapter 39 (Plastics) or Chapter 85 (Electrical Machinery as parts). - If made of Rubber (Silicone, Natural Rubber) → Generally falls under Chapter 40 (Rubber). - Critical Note: Classifying as a "Part of a Phone" (8517) often triggers significantly higher tariffs due to specific trade measures (e.g., Section 301/122 tariffs).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 potential HS Codes for Cellphone Cases:
| HS Code | Product Description | Material | Logical Classification Basis |
|---|---|---|---|
4016.99.05.00 |
Cellphone Case, Sulfur-Cured Rubber | Rubber/Sulfur-Cured Rubber | Other vulcanized rubber articles for household/personal items. |
3926.90.99.89 |
Cellphone Case, Plastic | Hard Plastic (PC/PP) | Other plastic articles; accessories/cases. |
8517.79.00.00 |
Cellphone Case, Parts of Telecom Equipment | Plastic/Silicone (Inferred) | Parts of telephones/communication devices. High Tariff Risk. |
3926.90.99.50 |
Cellphone Case, Plastic/TPU | Plastic or TPU | Other plastic articles (Fallback logic). |
4016.99.60.50 |
Cellphone Case, Rubber/Plastic Mixed | Rubber or Plastic | Other vulcanized rubber articles (Fallback logic). |
🔍 Key Reminder: - Plastic Cases: Typically classified under 3926.90.99.50 or .89. - Rubber/Silicone Cases: Typically classified under 4016.99.05.00 or .60.50. - Electrical/Logic Interpretation: If customs authorities deem the case an integral "part" of the phone's function (rare for simple cases, but possible for smart cases with electronics), it may fall under 8517.79.00.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Ongoing trade measures (Section 301, IEEPA, Section 122)
🎯 1. 4016.99.05.00 —— Cellphone Case (Sulfur-Cured Rubber)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible (High total duty rate usually exceeds de minimis thresholds or is excluded for Chinese goods under specific codes) |
| Legal Basis Path | USITC:4016.99.05.00 → Surtax:7.5% → Section122:10% |
📌 Explanation:
- This is one of the lower-tariff options for rubber-based cases. - The "Section 122 Tariff" (10%) is a recent measure affecting certain goods. - Total 20.9% is relatively manageable compared to electronic parts.
🎯 2. 3926.90.99.89 —— Cellphone Case (Plastic, Other Plastic Articles)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.89 → Surtax:7.5% → Section122:10% |
📌 Note:
- Common for hard plastic cases (PC, PP). - Slightly higher than rubber base due to higher base duty (5.3% vs 3.4%). - Total 22.8%.
🎯 3. 8517.79.00.00 —— Cellphone Case (Parts of Communication Equipment)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Add-on | +50% (If material contains significant metal, but generally applies to specific metallic components; Crucial Check: Standard plastic/rubber cases may NOT trigger the 50% metal surtax, but the base "Part" classification is risky) |
| Total Tariff Rate | 67.5% (Base + Surtax + 122) |
| Tax Calculation | CIF Value × 67.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:8517.79.00.00 → Surtax:7.5% → Section122:10% → Metal Add-on:50% (Potential) |
📌 CRITICAL WARNING:
- This is the HIGHEST tariff option (67.5%). - Classifying a simple protective case as a "Part of a Phone" is often incorrect unless it contains electronic components. - Customs may reassess and apply penalties if misclassified. - Avoid this code for standard silicone/plastic cases to save ~45% in taxes.
🎯 4. 3926.90.99.50 —— Cellphone Case (Plastic/TPU, Fallback)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.50 → Surtax:7.5% → Section122:10% |
📌 Note:
- This is a fallback code for plastic/TPU cases where .89 is not applicable. - Identical tax burden to .89 (22.8%).
🎯 5. 4016.99.60.50 —— Cellphone Case (Rubber/Plastic, Fallback)
| Item | Content |
|---|---|
| Base Duty Rate | 2.5% |
| Section 301 Surtax | 25.0% (Note: Data shows 25% surtax here vs 7.5% in .05) |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4016.99.60.50 → Surtax:25.0% → Section122:10% |
📌 Comparison:
- Although the base duty is low (2.5%), the Surtax is 25% (vs 7.5% in .05). - Total 37.5% is significantly higher than .05 (20.9%) and plastic options (22.8%). - Avoid this code if possible; prefer4016.99.05.00for rubber items.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify Material (e.g., "100% Silicone," "PC Plastic," "TPU"). |
| ✅ Material Composition | ✔️ | Critical for distinguishing between Chapter 39, 40, and 85. |
| ✅ Product Photos | ✔️ | Clear images of the case, showing no electronic components (for 39/40 codes). |
| ✅ Commercial Invoice | ✔️ | Description should be precise: "Silicone Cellphone Case" or "Plastic Phone Cover," NOT "Phone Part." |
| ✅ HS Code Pre-Ruling | ✔️ | Recommended for large shipments to confirm 3926 vs 4016 vs 8517. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Material Dictates Code, Don’t Guess with 8517!”
| Scenario | Correct HS Code | Wrong Code & Consequence |
|---|---|---|
| Silicone/Rubber Case | 4016.99.05.00 (20.9%) |
8517.79.00.00 → 67.5% Tax! |
| Hard Plastic Case | 3926.90.99.89 (22.8%) |
8517.79.00.00 → 67.5% Tax! |
| TPU/Soft Plastic Case | 3926.90.99.50 (22.8%) |
4016.99.60.50 → 37.5% Tax! |
| Smart Case (with Bluetooth/Charging) | 8517.79.00.00 (67.5%) |
3926... → Misclassification Risk |
📌 Key Insight:
- Never declare a standard protective case as a "Part of Phone" (8517) unless it has active electronic functions. - Always specify the material (Silicone, TPU, PC) in the commercial invoice.
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Materials (e.g., Plastic back + Silicone bumper) | Declare as Plastic (Chapter 39) if plastic is the primary structural component, or check local customs guidance. Usually, 3926.90 is safer than 4016. |
| OEM Custom Cases | Provide design files showing material specs. Ensure invoice matches material. |
| Smart Cases | If the case has a battery, Bluetooth, or NFC chip, it MUST be classified under 8517 or 8504. Expect 67.5% tax. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 / 4016.99.05.00 |
20.9% - 22.8% | None specific | Avoid 8517 to save ~45%. |
| 🇨🇳 China | 3926.90.99.89 |
5-10% | N/A | Lower base tariffs. |
| 🇪🇺 EU | 3926.90.97 / 4016.93 |
0-4.5% | REACH/RoHS | No Section 301 tariffs. |
| 🇬🇧 UK | 3926.90.90 |
0-4.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA has the highest burden due to Section 301 and Section 122 tariffs. - Correct Material Declaration is the #1 way to avoid the 67.5% tax trap.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Silicone Cases as "Plastic" (3926)
👉 Consequence: May be accepted, but if audited, could lead to classification disputes. Better to use 4016.99.05.00 (20.9%) which is still low.
❌ Error 2: Declaring Plastic Cases as "Parts of Phone" (8517)
👉 Consequence: 67.5% Tax! Unnecessary loss of profit margin.
❌ Error 3: Vague Description "Phone Accessories" 👉 Consequence: Customs may select for inspection, leading to delays. If material is unclear, they may apply the highest possible duty or assign a conservative HS code.
❌ Error 4: Ignoring Section 122 Tariff (10%) 👉 Consequence: Underestimating total landed cost. All codes above include 10% Section 122.
✅ Correct Practice:
"Silicone Cellphone Case, Black, Compatible with iPhone 15, 100% Silicone, No Electronics" → HS 4016.99.05.00
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Silicone to 40, Plastic to 39, Smart Parts to 85."
🔹 "8517 is 67.5%, 39/40 is ~22%. Choose wisely!"
📌 Pro Tip:
If you are shipping Smart Cases (with Bluetooth/Charging), accept the 67.5% tariff or explore EEIG (Economic Engagement) opportunities if available. For standard cases, stick to 3926 or 4016.
📣 Immediate Action:
📞 Verify Material Composition → Select
3926or4016→ Declare with Precision
🚀 Clear Customs Smoothly, Maximize Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Matters!
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。
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。