goggles
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4202324000 | 41.3% | CN | US | 官方文档 |
| 9004900010 | 20.0% | CN | US | 官方文档 |
| 4202399000 | 55.0% | CN | US | 官方文档 |
| 9004900090 | 20.0% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🕶️ Goggles (Eye Protection & Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy 📌 I. Product Definition & Classification: Do You Really Understand "Goggles"?
"Goggles" in international trade encompass a broad range of protective eyewear. They are not just single items but can be the protective lens assembly itself or the protective container/accessory case. The critical distinction lies in whether the item is the functional protective device (classified under Chapter 90) or a textile/plastic accessory/case (classified under Chapter 42 or 39).
Functional Goggles (Protective Eyewear): * Includes safety glasses, industrial goggles, and protective eye gear. * Must be recognized as "Eyewear" or "Protective Equipment."
Accessories & Cases (Non-Functional): * Includes goggles cases, cleaning pouches, or textile covers. * Classified based on material (Textile, Plastic) and function (Container/Accessory).
⚠️ Key Distinction Point: - If the item is a protective case with an outer surface of textile material → Classified under 4202.32.40.00 - If the item is the goggle frame/lens assembly itself → Classified under 9004 or 3926 depending on structure and material - If the item is a protective container not specifically designed as a goggle case but generic → Classified under 4202.39.90.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Feature |
|---|---|---|---|
4202.32.40.00 |
Goggle Case/Accessory, Outer Surface is Textile Material | Protective pouch, textile cover for goggles | ✅ Textile Outer |
9004.90.00.10 |
Goggle Case or Protective Lens (Accessory/Body) | Parts of protective eyewear, fits use range | ✅ Functional/Accessory |
4202.39.90.00 |
Goggle Case, Protective Container/Accessory (Other Category) | Generic protective containers, non-specific cases | ✅ Other Container |
9004.90.00.90 |
Protective Goggles (Category of Eyewear) | Protective eyewear, consistent use and classification | ✅ Functional Eyewear |
3926.90.99.50 |
Protective Goggles, Medical/Protective Use, Plastic Material | Plastic-based eye protection devices | ✅ Plastic Body |
🔍 Key Reminder: - Textile cases fall under Chapter 42 (4202.32.40.00). - Functional goggles or goggle accessories fall under Chapter 90 (9004) or Chapter 39 (3926) if plastic/medical. - Misclassification Risk: Declaring a textile case as "Goggles" (Chapter 90) or vice versa leads to significant tax discrepancies.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: As per current trade policies (Section 301 & IEEPA)
🎯 1. 4202.32.40.00 —— Goggle Case (Textile Outer Surface)
| Item | Content |
|---|---|
| Base Tariff | 6.3% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Eligibility | ❌ No (High tax rate exceeds threshold benefits) |
| Legal Basis Path | Base: 6.3% → Sec 301: 25% → Sec 122: 10% |
📌 Explanation: - This category is for goggle cases/accessories with textile exteriors. - Total tax of 41.3% is very high due to the accumulation of base, Section 301, and Section 122 tariffs. - Warning: Do not declare this as "Eyewear" (9004) to avoid fraud penalties, as the material (textile) dictates Chapter 42.
🎯 2. 9004.90.00.10 —— Goggle Case/Accessory (Functional/Accessory Body)
| Item | Content |
|---|---|
| Base Tariff | 2.5% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 2.5% → Sec 301: 7.5% → Sec 122: 10% |
📌 Note: - Applies to goggles or their specific accessories that fit the protective eyewear category. - Lower rate (20%) compared to textile cases (41.3%) because it is classified as a functional accessory/eyewear part. - Key: Must be proven as part of the protective eyewear system.
🎯 3. 4202.39.90.00 —— Goggle Case (Other Protective Container)
| Item | Content |
|---|---|
| Base Tariff | 20.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 55.0% |
| Tax Calculation | CIF Value × 55.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 20.0% → Sec 301: 25% → Sec 122: 10% |
📌 Critical Warning: - This is the HIGHEST TARIFF (55%) for goggles-related items. - Applies to generic protective containers not specifically defined as goggle cases or textile outer cases. - Avoid: Declaring specific goggle cases here unless they truly don't fit other definitions. Misclassification here is extremely costly.
🎯 4. 9004.90.00.90 —— Protective Goggles (Eyewear Category)
| Item | Content |
|---|---|
| Base Tariff | 2.5% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 2.5% → Sec 301: 7.5% → Sec 122: 10% |
📌 Note: - Standard classification for protective goggles as eyewear. - Same rate (20%) as
9004.90.00.10. Suitable for general protective eyewear imports.
🎯 5. 3926.90.99.50 —— Protective Goggles (Plastic, Medical/Protective)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 5.3% → Sec 301: 7.5% → Sec 122: 10% |
📌 Special Case: - Applies to plastic-bodied protective goggles for medical or specific protective uses. - Rate (22.8%) is slightly higher than standard eyewear (20%) due to the plastic article classification (Chapter 39). - Use Case: Medical goggles, industrial plastic eye shields.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (Textile/Plastic), Function (Case/Eyewear), Intended Use |
| ✅ Product Photos | ✔️ | Clear images of outer material (textile vs. plastic), branding, size |
| ✅ Commercial Invoice | ✔️ | Correctly describe as "Goggle Case" or "Protective Goggles" |
| ✅ Packing List | ✔️ | Separate cases from goggles if shipped together |
| ✅ Material Declaration | ✔️ | Specifically state "Outer Surface: Textile" or "Body: Plastic" |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Textile Case = 4202 (41.3%), Functional Goggle = 9004 (20%), Plastic Goggle = 3926 (22.8%), Generic Case = 4202 (55%)!"
| Scenario | Correct HS Code | Wrong Declaration | Consequence |
|---|---|---|---|
| Textile Goggle Case | 4202.32.40.00 |
"Goggles" (9004) | Penalty for misclassification + Underpayment |
| Functional Goggles | 9004.90.00.90 |
"Plastic Parts" (3926) | Higher tax (22.8% vs 20%) |
| Plastic Medical Goggles | 3926.90.99.50 |
"Eyewear" (9004) | Higher tax (22.8% vs 20%) |
| Generic Protective Case | 4202.39.90.00 |
"Goggle Case" (4202.32) | 55% Tax! (Avoid this error) |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Goggles + Case Sold Together | Declare separately if possible. Case as 4202.32.40.00, Goggles as 9004.90.00.90. Do not bundle as one item with ambiguous description. |
| OEM Custom Goggles | Provide design specs. If plastic body, use 3926.90.99.50. If standard eyewear, use 9004.90.00.90. |
| Textile vs. Leather Case | If outer surface is Textile, use 4202.32.40.00. If Leather, different subheading applies (not in DATA). Ensure accurate material declaration. |
| Medical vs. Industrial | Medical plastic goggles → 3926.90.99.50. Industrial plastic goggles → 3926.90.99.50. General eyewear → 9004. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9004.90.00.90 |
20% | FDA (if medical) | High taxes on cases (41.3%-55%) |
| 🇨🇳 China | 9004.90.00.90 |
6% | CCC (if applicable) | Lower base tax, no Section 301 |
| 🇪🇺 EU | 9004.90.00.90 |
0-4% | CE + PPE Regulation | No Section 122/301 |
| 🇯🇵 Japan | 9004.90.00.90 |
0-6% | PSE (if electrical) | No additional surcharges |
📌 Conclusion: - USA is the most expensive market for goggles due to Section 301 (7.5%-25%) and Section 122 (10%) tariffs. - Cases are taxed heavily (up to 55%) compared to functional goggles (20%-22.8%). - Strategy: Optimize product structure. If possible, use plastic-functional (22.8%) or standard eyewear (20%) instead of textile cases (41.3%) or generic cases (55%) for US imports.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring a Textile Goggle Case as "Goggles" (9004) 👉 Consequence: Underpayment of Tax. Customs will assess 41.3% instead of 20%. You will face back taxes + penalties.
❌ Error 2: Declaring a Generic Protective Case as "Goggle Case" (4202.32)
👉 Consequence: Overpayment of Tax. If deemed generic, it falls under 4202.39.90.00 at 55%. You pay 13.7% more than necessary.
❌ Error 3: Mixing Medical Plastic Goggles with Standard Eyewear 👉 Consequence: Audit Risk. Medical goggles (3926) have different regulatory requirements. Misclassification leads to delays.
❌ Error 4: Ignoring Section 122 Tariff (10%) 👉 Consequence: All items above include this 10% surcharge. Failing to include it in cost calculation leads to budget shortfalls.
✅ Correct Practice:
"Protective Goggles, Plastic Body, Industrial Use, Model XYZ" →
3926.90.99.50(22.8%) "Goggle Case, Textile Outer, Black, Model ABC" →4202.32.40.00(41.3%)
🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Compliance!
🎯 Remember the Mantra:
🔹 "Textile Case = 41.3%, Functional Goggle = 20%, Plastic Goggle = 22.8%, Generic Case = 55%!" 🔹 "HS Code Determines Tax, Error Costs Millions, Declare Accurately!"
📌 Tips:
- If your goggles are originally from Vietnam, Mexico, or Thailand, you may apply for IEEPA Exemptions (Tax 0%-5%).
- Recommend Applying for Advance Rulings for large shipments to avoid customs disputes.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling 🚀 Let your goggles pass customs smoothly, export efficiently, and maximize profits!
✨ Professional Customs Clearance Starts with Precise Classification! 💼 Every Cent of Your Cost Deserves Precision!
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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。