lumbar support cushion
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6304996040 | 20.7% | CN | US | 官方文档 |
| 9404901030 | 22.8% | CN | US | 官方文档 |
| 3926902100 | 21.7% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 9404902030 | 23.5% | CN | US | 官方文档 |
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AI分析
🛋️ Lumbar Support Cushion: HS Code Classification & Customs Clearance Guide | 2026 Latest Tax Rules & Strategic Compliance
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Know What a "Lumbar Support Cushion" Is?
A Lumbar Support Cushion is an ergonomic accessory designed to provide lower back support while sitting. In international trade, it is primarily classified under Home Textiles, Furniture Accessories, or Plastic Articles, depending on its primary material and functional structure.
⚠️ Key Classification Distinction:
- If made of textile fabrics (cotton, polyester, etc.) with soft filling →归入 Home Textiles (6304)
- If made of plastic/foam with external casing →归入 Plastic Articles (3926) or Furniture Parts (9404)
- If used for medical/health support with specific structural features → May be classified under Medical/Health Support (3926)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Primary Material |
|---|---|---|---|
6304.99.60.40 |
Home textiles, lumbar cushion, non-silk, non-wool, non-man-made fiber textiles | General office/home use, textile fabric cover + soft filling | Textile |
9404.90.10.30 |
Furniture-type cushion, backrest support, may contain cotton-like filling | Office chairs, car seats, furniture accessories | Textile/Foam |
3926.90.21.00 |
Plastic-covered or filled cushion, classified as other plastic products | Hard-shell lumbar support, plastic exterior + foam | Plastic |
3926.90.99.50 |
Medical/health support cushion, plastic/synthetic fiber material | Ergonomic medical support, specialized health cushions | Plastic/Synthetic |
9404.90.20.30 |
Bed/seat cushion, foam or fiber filling | Office chairs, car seats, household furniture accessories | Foam/Fiber |
🔍 Key Reminder:
- Textile covers + soft filling → Typically classified under 6304 or 9404
- Plastic exterior + foam filling → Typically classified under 3926
- Medical/health-specific design → May qualify for 3926.90.99.50
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 6304.99.60.40 —— Lumbar Cushion (Home Textiles, Non-Silk/Non-Wool)
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | Base: 3.2% → 301: 7.5% → 122: 10% |
📌 Explanation:
- Base Tariff 3.2% applies to home textile products not classified as silk or wool
- Section 301 Surtax 7.5% applies to Chinese-origin textile products
- Section 122 Tariff 10% is an additional surcharge on specific Chinese goods
- Total 20.7% is moderately high, but lower than plastic/furniture categories
🎯 2. 9404.90.10.30 —— Furniture-Type Backrest Cushion
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 5.3% → 301: 7.5% → 122: 10% |
📌 Note:
- Higher base tariff due to furniture classification
- Total 22.8% is higher than textile category, expect higher customs costs
🎯 3. 3926.90.21.00 —— Plastic-Covered/Filled Cushion
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 21.7% |
| Tax Calculation | CIF Value × 21.7% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 4.2% → 301: 7.5% → 122: 10% |
📌 Note:
- Plastic classification has moderate base tariff
- Total 21.7% is similar to textile category
🎯 4. 3926.90.99.50 —— Medical/Health Support Cushion (Plastic/Synthetic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 5.3% → 301: 7.5% → 122: 10% |
📌 Note:
- Medical/health classification has higher base tariff
- Total 22.8% is highest among plastic categories
🎯 5. 9404.90.20.30 —— Bed/Seat Cushion (Foam/Fiber Filling)
| Item | Content |
|---|---|
| Base Tariff | 6.0% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 23.5% |
| Tax Calculation | CIF Value × 23.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 6.0% → 301: 7.5% → 122: 10% |
📌 Note:
- Highest base tariff among all categories due to furniture classification
- Total 23.5% is most expensive, avoid if possible
🛠️ IV. Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Essential)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material composition, filling type, dimensions, weight |
| ✅ Material Composition Report | ✔️ | Specify percentage of textile, foam, plastic, etc. |
| ✅ Product Photos (Clear) | ✔️ | Show exterior fabric, filling type, packaging, labels |
| ✅ Commercial Invoice | ✔️ | Clearly state "Lumbar Support Cushion" with material details |
| ✅ Packing List | ✔️ | Indicate unit weight, volume, and packaging method |
| ✅ Origin Certificate (CO) | ✔️ | If non-China origin, may apply for preferential rates |
| ✅ Third-Party Test Report | ✔️ | If claiming medical/health benefits, provide relevant certifications |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Defines Code, Structure Determines Tax, Name Must Be Precise!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Textile cover + soft filling | 6304.99.60.40 |
Misdeclare as plastic → 21.7% |
| Plastic exterior + foam filling | 3926.90.21.00 |
Misdeclare as textile → 20.7% |
| Medical/health specific design | 3926.90.99.50 |
General declaration → 22.8% |
| Furniture accessory type | 9404.90.20.30 |
Misdeclare as textile → 20.7% |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Lumbar Cushions | Provide client order + design drawings, avoid "non-standard" classification |
| With Removable Cover | Declare as complete product, do not split cover and filling |
| With Memory Foam Filling | Still classified under primary material, not separate items |
| Claiming Medical Benefits | Provide medical device registration if applicable, may change classification |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 United States | 6304.99.60.40 |
20.7% (China origin) | No special certification | Highest among textiles |
| 🇨🇳 China | 6304.99.60.40 |
5% | No special certification | No additional surtaxes |
| 🇪🇺 European Union | 6304.99.60.40 |
0% (if compliant) | CE + REACH | No surtaxes |
| 🇦🇺 Australia | 6304.99.60.40 |
5% | No special certification | Moderate tariff |
| 🇯🇵 Japan | 6304.99.60.40 |
0% | PSE (if electronic) | Low tariff |
📌 Conclusion:
- United States imposes highest tariffs due to Section 301 and Section 122 surcharges
- Textile classification (6304) is most cost-effective for Chinese-origin products
- EU and Japan offer zero or low tariffs, favorable for export
📌 VI. Common Errors & Pitfall Avoidance Guide (Lessons Learned)
❌ Error 1: Declaring plastic-covered cushion as textile
👉 Consequence: Tax rate drops from 21.7% to 20.7% → Under-declaration penalty!
❌ Error 2: Declaring textile cushion as furniture (9404)
👉 Consequence: Tax rate increases from 20.7% to 23.5% → Overpayment!
❌ Error 3: Not providing material composition report
👉 Consequence: Customs cannot verify classification → Delay in release or return
❌ Error 4: Using "Cushion" as generic declaration name
👉 Consequence: Customs cannot determine material → Incorrect classification
✅ Correct Practice:
"Lumbar Support Cushion, 16x16 inches, Polyester Fabric Cover, Memory Foam Filling, Model XYZ, Non-Medical Use"
🎯 VII. Conclusion: Professional Declaration Saves Time and Costs!
🎯 Remember the Mnemonics:
🔹 "Material Defines Code, Structure Determines Tax"
🔹 "Textile 20.7%, Furniture 23.5%, Plastic 21.7%"
🔹 "HS Code Determines Tax, Declaration Precision Saves Thousands"
📌 Pro Tips:
- If your lumbar cushion is originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, reducing tariffs to 0%~5%
- Recommend applying for Advance Ruling before shipment to avoid clearance risks
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Lumbar Support Cushion Clear Customs Smoothly, Export Efficiently, Double Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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。