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inflatable pillow

CN → US
HS编码 关税税率 原产国 目的国 文档
9404902090 23.5% CN US 官方文档
3926907500 14.2% CN US 官方文档
3926909989 22.8% CN US 官方文档
9404909670 17.3% CN US 官方文档
3926907500 14.2% CN US 官方文档

商品图片

AI分析

🛌 Inflatable Camping Pillow (充气野营枕头)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Inflatable Pillow"?

The Inflatable Camping Pillow is a versatile sleep aid used for outdoor camping, travel, and home comfort. In international trade, its classification is not straightforward because it straddles two major categories: Bedding Articles and Plastic/Inflatable Products. The correct HS Code depends heavily on whether the customs authority prioritizes its function (pillow) or its material/structure (inflatable plastic).

⚠️ Key Distinction Point:
- If classified as a Bedding Article (Headnote 9404): Focuses on its use as a pillow. Higher tariffs due to Section 122 restrictions.
- If classified as an Inflatable Plastic Article (Headnote 3926): Focuses on its material (PVC/TPU) and structure. Generally lower base tariffs but still subject to trade remedies.


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

HS Code Product Description Application Scenario Material/Structure Feature
9404.90.20.90 Other pillows, cushions, and similar stuffed furnishings (Focus on "Pillow" Function) Camping pillows, travel pillows, bedding accessories Classified under "Pillows", fill is air/plastic. Subject to high Section 122 tariffs.
3926.90.75.00 Other articles of plastics: Inflatable mattresses and other inflatable articles Inflatable camping gear, air beds, inflatable toys Classified under "Plastic Inflatable Articles". Best for low base tariff, but still has Section 122.
3926.90.99.89 Other articles of plastics: Other plastic articles PVC/TPU manufactured plastic goods Classified under "General Plastic Articles". Higher base tariff than 3926.90.75.00.
9404.90.96.70 Other articles of bedding or similar furnishing (Non-cotton, Non-silk excluded) Synthetic fiber or plastic pillows Classified under "Other Bedding". Moderate base tariff, no additional punitive tariff beyond 122.

🔍 Key Reminder:
- 9404.90.20.90: If you declare it strictly as a "Pillow," it falls under bedding. However, note the 10% Section 122 Tariff.
- 3926.90.75.00: Often considered the most cost-effective option for inflatable items because the base tariff is lower (4.2% vs 6.0% or 7.3%), but it still incurs the 10% Section 122 tariff.
- Do not split components: An inflatable pillow must be declared as a whole unit.


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

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: Current 2026 Rates (Subject to Section 122 & 301)

🎯 1. 9404.90.20.90 —— Other Pillows (Bedding Category)

Item Content
Base Tariff 6.0% (ad valorem)
Section 301 Tariff +7.5% (Standard US-China Trade War Rate)
Section 122 Tariff +10% (Targeting Chinese Pillow/Bedding Imports)
Total Tax Rate 23.5%
Tax Calculation CIF Value × 23.5%
De Minimis Exemption Not Available (Section 122 overrides de minimis for this category in many interpretations)
Legal Basis Path Section 122: 10%Section 301: 7.5%Base: 6.0%

📌 Explanation:
- Section 122 (10%): A specific duty imposed on Chinese bed pillows, quilts, and similar articles to protect US bedding manufacturers.
- Section 301 (7.5%): The standard punitive tariff for most Chinese goods.
- Total 23.5%: This is a high-cost category. Importers must budget carefully.


🎯 2. 3926.90.75.00 —— Inflatable Plastic Articles (Plastic Category)

Item Content
Base Tariff 4.2% (ad valorem)
Section 301 Tariff +0.0% (Specific exemption or lower rate for this subheading in some contexts, see note below)
Section 122 Tariff +10% (Applies to inflatable articles derived from Chinese origin)
Total Tax Rate 14.2%
Tax Calculation CIF Value × 14.2%
De Minimis Exemption Not Available (Section 122 applies)
Legal Basis Path Section 122: 10%Base: 4.2%

📌 Note:
- This is often the preferred HS Code for inflatable camping pillows because the base tariff (4.2%) is lower than the bedding category (6.0%).
- Although Section 301 shows 0.0% here, Section 122 (10%) still applies heavily.
- Total 14.2% is significantly cheaper than the bedding category (23.5%).


🎯 3. 3926.90.99.89 —— Other Plastic Articles

Item Content
Base Tariff 5.3% (ad valorem)
Section 301 Tariff +7.5%
Section 122 Tariff +10%
Total Tax Rate 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Exemption ❌ Not Available

📌 Note:
- Less favorable than 3926.90.75.00 because it does not benefit from the specific "inflatable articles" lower base rate.
- Use only if the product cannot be clearly defined as an "inflatable article" under 3926.75.


🎯 4. 9404.90.96.70 —— Other Bedding Articles

Item Content
Base Tariff 7.3% (ad valorem)
Section 301 Tariff +0.0%
Section 122 Tariff +10%
Total Tax Rate 17.3%
Tax Calculation CIF Value × 17.3%
De Minimis Exemption ❌ Not Available

📌 Note:
- This code avoids the 7.5% Section 301 tariff but has a higher base rate (7.3%).
- Total 17.3% is cheaper than the standard pillow code (23.5%) but more expensive than the plastic inflatable code (14.2%).


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Required Documentation Checklist (Non-negotiable)

Document Mandatory? Explanation
Product Specification Sheet ✔️ Must state: Material (PVC/TPU), Dimensions, Weight, Intended Use (Camping).
Photos (Clear & Labeled) ✔️ Show the pillow in both deflated and inflated states. Label the tag showing "Inflatable".
Commercial Invoice ✔️ Description must match HS Code logic: "Inflatable Camping Pillow, PVC Material" for 3926.90.75.00.
Packing List ✔️ Confirm quantity and weight.
Origin Certificate (CO) ✔️ Essential for proving Chinese origin to apply Section 122 correctly.

✅ 2. Declaration Strategy (Key Mnemonic)

🔥 "Define by Structure, Declare by Material: Inflatable = Plastic, Pillow = Bedding!"

Scenario Recommended HS Code Why?
Inflatable Camping Pillow (PVC/TPU) 3926.90.75.00 Lowest Total Tax (14.2%). Focus on "Inflatable" and "Plastic".
Traditional Down/Fiber Pillow 9404.90.20.90 Higher tax (23.5%). Must declare as Pillow.
Non-Inflatable Synthetic Pillow 9404.90.96.70 Medium tax (17.3%). Avoids Section 301 if possible.
Mistake: Declaring Inflatable as General Plastic 3926.90.99.89 Higher tax (22.8%). Don't use unless necessary.

📌 Critical Tip:
- If you declare it as 9404.90.20.90 (Pillow), you pay 23.5%.
- If you declare it as 3926.90.75.00 (Inflatable Plastic), you pay 14.2%.
- Argument for 3926.90.75.00: Emphasize that the primary characteristic is the inflatable mechanism and plastic material, not the "pillow" function. Use the term "Inflatable Air Pillow" instead of just "Camping Pillow".


✅ 3. Special Situation Handling

Situation Handling Advice
Section 122 Application Inevitable. Section 122 applies to most Chinese pillows and inflatable articles. Do not try to evade it; budget for it.
De Minimis (De Minimis Waiver) Warning: Section 122 tariffs often override the $800 de minimis exemption for direct shipments from China. Check with your carrier.
OEM/Custom Design Provide design files. If the shape is unique, argue for 3926.90.99.89 only if 75.00 is rejected, but be prepared for higher tax.
Mixed Containers If mixing pillows and plastic toys, ensure clear separation in invoices. Mixed HS codes increase customs scrutiny.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Total Tariff (CN Origin) Certification Requirements Notes
🇺🇸 USA 3926.90.75.00 14.2% (Best Option) None (Standard) High Section 122 Tariff. Avoid 9404 if possible.
🇨🇳 China 9404.90.20.90 10% (Import Tariff) No special import tax Low barrier for entry.
🇪🇺 EU 9404.90.90 ~5-10% CE (if applicable), REACH No Section 122 equivalent.
🇬🇧 UK 9404.90.90 ~5-10% UKCA (if applicable) Post-Brexit rules apply.
🇦🇺 Australia 9404.90.90 5% None Low tariff environment.

📌 Conclusion:
- USA is the most challenging market due to Section 122 (10%) and Section 301 (7.5%).
- Strategy: Use 3926.90.75.00 for inflatable items to minimize costs.
- Global Note: Outside the US, tariffs are significantly lower, but US market access requires precise classification.


📌 VI. Common Errors & Pitfalls (Lessons Learned)

Mistake 1: Declaring Inflatable Pillow as 9404.90.20.90 without justification
👉 Consequence: Pay 23.5% instead of 14.2%. Loss of 9.3% profit margin!

Mistake 2: Ignoring Section 122
👉 Consequence: Customs audit, penalty, and retroactive tax collection of the missing 10%.

Mistake 3: Using "Camping Pillow" as the only description
👉 Consequence: Customs may misclassify it as a general bedding item.
Fix: Use "Inflatable Air Pillow, PVC Material" to highlight the plastic/inflatable nature.

Mistake 4: Assuming De Minimis applies
👉 Consequence: Package held at border, duties assessed on individual items, leading to delays.


🎯 VII. Conclusion: Professional Declaration, Save Costs, Avoid Risks!

🎯 Remember the Mantra:

🔹 "Inflatable = Plastic (3926.75) = 14.2%"
🔹 "Pillow = Bedding (9404.20) = 23.5%"
🔹 "Section 122 is King, Budget for It!"


📌 Pro Tip:

If your inflatable pillow is original from Vietnam or Mexico, you may avoid Section 122 entirely.
For Chinese products, pre-classification ruling with US Customs is highly recommended to secure the 3926.90.75.00 classification.


📣 Immediate Action:

📞 Contact your customs broker
📸 Provide high-res photos of the inflation valve and material tag
🚀 Optimize your HS Code, Maximize your Profit!


Professional Clearance Starts with Precise Classification!
💼 Every Percent Counts in Trade!

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。