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high chair coverall

CN → US
HS编码 关税税率 原产国 目的国 文档
9403995010 35.0% CN US 官方文档
9403995005 35.0% CN US 官方文档
3926209010 40.0% CN US 官方文档
3926909950 22.8% CN US 官方文档
6307909891 24.5% CN US 官方文档
6307908940 17.0% CN US 官方文档

商品图片

AI分析

👶 High Chair Coverall (The "Drop-Cloth" of Baby Gear!)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Custom-Binding Strategy
📌 I. Product Definition & Classification: What Exactly Is a "High Chair Coverall"?

A High Chair Coverall (often referred to as a "high chair cover," "seat coverall," or "bib coverall") is a protective textile garment designed to drape over the entire high chair structure, including the tray, backrest, and legs, to prevent food stains, spills, and messes from reaching the furniture.

In international trade, these are not classified as furniture parts (because they are removable, non-structural textiles) nor as simple baby bibs (because they cover the chair, not just the baby). They fall under general made-up textile articles or specific plastic articles depending on the material composition.

⚠️ Key Distinction Point:
- If made of Cotton/Textile Material (e.g., woven polyester, cotton blends) → Classified under Chapter 63 (Other made-up articles).
- If made of Plastic/Coated Material (e.g., PVC, PE, waterproof laminates) → Classified under Chapter 39 (Articles of plastics).
- Crucial Note: Even if it covers furniture, it is NOT a part of furniture (Chapter 94). It is a separate textile/plastic good.


📦 II. HS Code Classification Matrix (2026 Latest Tariff Authority Cross-Reference)

Based on the provided data, here is the precise classification for High Chair Coveralls, broken down by material type:

HS Code Product Description Material Type Applicable Scenario Tax Rate (Total)
6307.90.98.91 Other made-up articles, including dress patterns: Other: Other: Other Other: Other Textile (General) Generic fabric covers, cotton/polyester blends not specified elsewhere. Most common for standard fabric covers. 14.5%
9403.99.50.10 Other furniture and parts thereof: Parts: Other: Other: Of textile material... For play yards and other enclosures for confining children Textile ⚠️ WARNING: This code is for play yards/enclosures, NOT high chair covers. High chairs are furniture, but the cover is not a "part" of the chair in the structural sense. Do NOT use this for standard high chair covers. 25.0%
3926.20.90.10 Other articles of plastics...: Articles of apparel and clothing accessories...: Other: Other Aprons Plastic (PVC/PE) If the coverall is made of plastic material (waterproof sheets) and functions like a large apron/bib that wraps around. Possible if marketed as "Plastic Apron-style Coverall". 0.0%
3926.90.99.50 Other articles of plastics...: Other: Other Face masks and shields... Plastic NOT APPLICABLE. This is for medical masks/shields. Ignore this code for high chair covers. 5.3%

🔍 Critical Insight:
- Most High Chair Coveralls are made of Textile Material (waterproof coated fabric, cotton, polyester). Therefore, 6307.90.98.91 is the most accurate and common classification for general textile-based covers.
- Do NOT use 9403.99.50.10 (Play Yards) or 9403.99.50.05 (Cribs/Toddler Beds) because high chairs are not listed in those specific "parts" clauses, and the code explicitly mentions "play yards" or "cribs." Misclassification here leads to the 25% surtax.
- If the product is purely Plastic (e.g., a clear PVC sheet tied around the chair), it might qualify for 3926.20.90.10 (Aprons) at 0%, but this is less common for "coveralls" which are typically textile-based.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Surcharges)

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

🎯 1. 6307.90.98.91 – Textile High Chair Coveralls (Most Common)

Item Content
Base Tariff 7.0% (ad valorem)
Section 301 Surcharge +7.5% (Additional Tariff on Chinese Goods)
Total Tariff 14.5%
Tax Calculation CIF Value × 14.5%
De Minimis Eligibility Not Eligible (Deny de minimis for Section 301 goods)
Legal Basis Path USITC:6307.90.98.91SECTION_301:9903.02.01

📌 Explanation:
- This is the standard classification for most fabric high chair covers.
- The 14.5% total rate includes the base 7% and the 7.5% Section 301 surcharge.
- No de minimis exemption: Even if the shipment value is below $800, if it’s classified here and originates from China, it may still be subject to tariffs depending on CBP enforcement trends, but typically, Section 301 applies to imports over the de minimis threshold if specifically targeted. Note: For B2C de minimis, check latest CBP updates, but generally, textile goods from China are heavily scrutinized.

🎯 2. 3926.20.90.10 – Plastic Apron-Style Coveralls (If Applicable)

Item Content
Base Tariff 0.0%
Section 301 Surcharge 0.0%
Total Tariff 0.0%
Tax Calculation CIF Value × 0.0%
De Minimis Eligibility Potentially Eligible (if de minimis policy allows plastic articles)
Legal Basis Path USITC:3926.20.90.10

📌 Explanation:
- If you can legitimately classify the product as an "Apron" made of plastic (e.g., a waterproof PVC coverall), the tariff is 0%.
- Risk: CBP may reject this classification if the product is clearly a "chair cover" and not an "apparel article." Misclassification here can lead to penalties.

🚫 3. 9403.99.50.10 / 9403.99.50.05 – Furniture Parts (Incorrect Classification)

Item Content
Base Tariff 0.0%
Section 301 Surcharge +25.0%
Total Tariff 25.0%
Tax Calculation CIF Value × 25.0%
De Minimis Eligibility Not Eligible
Legal Basis Path USITC:9403.99.50.10SECTION_301:9903.04.01

📌 WARNING:
- Do NOT use these codes for high chair covers. These codes are for parts of play yards or cribs.
- Using them for high chair covers is a misclassification error that results in a 25% penalty rate.
- High chairs are furniture, but their removable textile covers are not considered "parts" under heading 9403.


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

✅ 1. Required Documentation Checklist (All Must Be Provided)

Document Must Provide Explanation
Product Specification Sheet ✔️ Clearly state: "High Chair Coverall," "Material: 100% Polyester Waterproof Fabric," "Dimensions: 60x80cm."
Product Photos ✔️ Show the coverall on a high chair. Must show it is a separate item, not sewn into the chair.
Commercial Invoice ✔️ Describe as "Textile High Chair Cover," NOT "Furniture Part."
Material Composition Label ✔️ If textile, specify % cotton/polyester. If plastic, specify PVC/PE.
Certificate of Origin ✔️ Required for tariff verification.

✅ 2. Declaration Tips (Key Mantra)

🔥 "Cover, Not Part; Fabric, Not Frame; Apron if Plastic, Save the Rate!"

Scenario Correct Declaration Incorrect Declaration Consequence
Fabric Cover 6307.90.98.91 - "High Chair Cover, Textile" 9403.99.50.10 - "Furniture Part" 25% Tax vs 14.5% Tax + Risk of Audit
Plastic Cover 3926.20.90.10 - "Plastic Apron/Cover" 3926.90.99.50 - "Medical Mask" 0% Tax vs 5.3% Tax + Misclassification
Mixed Material 6307.90.98.91 (if textile dominant) 9403.99.50.05 - "Toddler Bed Part" Penalty for Wrong Heading

✅ 3. Special Cases Handling

Case Handling Advice
Waterproof Coating If the textile has a PVC coating, it may still be classified as 6307 if the textile character remains dominant.
One-Size-Fits-All Ensure dimensions are listed. Large sizes may be scrutinized as "Tarpaulins" (different HS).
Branded vs. Generic Tariff rate is the same, but branding may affect valuation.
Samples vs. Bulk Samples under $800 may still face scrutiny if classified under Section 301.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Notes
🇺🇸 USA 6307.90.98.91 14.5% None (but keep docs) Best Option: Use textile classification. Avoid 9403.
🇨🇳 China 6307.90.98.91 7% None Lower base tariff, no Section 301.
🇪🇺 EU 6307.90.98 6% REACH (if plastic components) Standard textile rate.
🇬🇧 UK 6307.90.98 6% UKCA (if plastic) Post-Brexit rules apply.
🇦🇺 Australia 6307.90.98 5% None Competitive rate.

📌 Conclusion:
- USA is the most complex due to Section 301 tariffs.
- Textile classification (6307) is safer and cheaper (14.5%) than furniture parts (9403, 25%).
- Plastic classification (3926) is 0%, but only if the product can be legally defined as an "Apron."


📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)

Mistake 1: Classifying High Chair Coverall as a "Furniture Part" (9403.99.50.10)
👉 Result: 25% Tax + Potential penalty for misclassification.
Fix: Use 6307.90.98.91.

Mistake 2: Using Medical HS Codes (3926.90.99.50) for Plastic Covers
👉 Result: 5.3% Tax + Unnecessary complexity.
Fix: Use 3926.20.90.10 (Aprons) for 0% if plastic.

Mistake 3: Not Providing Material Composition
👉 Result: Customs may reclassify to higher tariff or demand sample testing.
Fix: Clearly state "100% Polyester" or "PVC Coated Fabric."

Mistake 4: Calling it a "Bib"
👉 Result: May be classified as infant wear (6111 or 6209), which has different tariffs.
Fix: Call it "High Chair Cover" or "Chair Coverall."

Correct Declaration Example:

"High Chair Coverall, Textile Material, Polyester, Waterproof Coating, Size: 60x80cm, Model: HC-001, For Home Use, Not a Part of Furniture."


🎯 VII. Conclusion: Smart Classification Saves Money!

🎯 Remember the Mantra:

🔹 "Cover is Textile, Not Part; 14.5% is Best, 25% is Hurt."
🔹 "Plastic Apron? Zero Tax! But Prove It's an Apron, Not a Mask!"


📌 Pro Tip:
If your high chair coverall is made of standard fabric, stick with 6307.90.98.91.
If you can design it as a plastic apron-style cover, consider 3926.20.90.10 for 0% tariff, but ensure the product description matches "Apron" to avoid CBP rejection.


📣 Immediate Action:

📞 Consult a Customs Broker + Provide Product Photos + Confirm Material Composition
🚀 Clear your High Chair Coveralls smoothly, save costs, and boost profits!


Professional Clearance, Starting with Accurate Classification!
💼 Every Cent Saved is Profit Gained!

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。