nursing table
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9402900020 | 10.0% | CN | US | 官方文档 |
| 9402900010 | 10.0% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9403608093 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🏥 Nursing Table (护理桌)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One-Stop Solution for Accurate Classification & Tax Optimization
📌 I. Product Definition & Classification: What Exactly Is a Nursing Table?
A nursing table is a specialized piece of medical furniture designed for use in hospitals, clinics, and healthcare facilities. It serves as a functional surface for medical staff to place instruments, documents, medications, or patient records during patient care.
⚠️ Key Distinction:
- If the table is intended for medical use, has ergonomic design, and is used in clinical settings, it falls under medical furniture.
- If it's a general-purpose table (e.g., for home use), it may be classified differently.✅ Bottom Line:
In international trade, nursing tables used in healthcare environments are classified as medical furniture, not general household furniture.
📦 II. HS Code Classification Breakdown (2026 Updated Tariff Authority)
| HS Code | Product Description | Classification Reason | Tax Rate | Key Notes |
|---|---|---|---|---|
9402.90.00.20 |
Other medical furniture (including nursing tables) | Designed for medical use, used in hospitals, clinics | 10.0% | High relevance to healthcare facilities |
9402.90.00.10 |
Other medical furniture (including nursing tables) | Matches medical furniture category; functionally aligned with hospital furniture | 10.0% | Same as above, alternative code |
3926.30.50.00 |
Furniture parts made of plastic or composite materials (e.g., bed-side tables) | Likely made of plastic or composite material, used as bedside accessory | 22.8% | Higher tax due to material and use |
3926.90.99.89 |
Other articles of plastic or composite materials (not elsewhere specified) | Generic category for non-metal, non-wood items | 22.8% | Applies if not clearly medical furniture |
9403.60.80.93 |
Other furniture made of wood or other materials, not elsewhere specified | If made of wood or non-plastic material, may fall here | 35.0% | Highest tariff – avoid if possible |
🔍 Critical Insight:
- Material matters:
- Plastic/composite →3926codes → 22.8%
- Wood/metal →9403.60.80.93→ 35.0%
- Medical use + standard design →9402.90.00.10/20→ 10.0%
- Proper classification can save you 25%+ in tariffs!
💰 III. 2026 Tariff Breakdown: Detailed Tax Clause Explanation
✅ Applicable Country: United States (US)
✅ Origin Country: China (CN)
✅ Effective Date: November 10, 2025 (with retroactive application)
🎯 1. 9402.90.00.20 – Other Medical Furniture (Nursing Table)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 0.0% | US Harmonized Tariff Schedule (HTS) | Standard rate for medical furniture |
| Section 301 (USITC) Additional Duty | 0.0% | USITC Footnote 9903.88.01 | Not applied to this code |
| Section 122 (IEEPA) Additional Duty | 10.0% | IEEPA: 9903.01.24 | 10% tariff under International Emergency Economic Powers Act |
| Total Effective Duty | 10.0% | — | Lowest possible rate if properly classified |
📌 Why This Rate Applies:
- The item is clearly medical furniture used in hospitals.
- It is not a general-purpose table, so it avoids higher-tier codes.
- No 301 tariff applies — only the 10% IEEPA (Section 122) is triggered.
🎯 2. 9402.90.00.10 – Other Medical Furniture (Nursing Table)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 0.0% | HTS | Standard medical furniture rate |
| Section 301 (USITC) | 0.0% | Not applicable | No 301 duty on this code |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Same as above |
| Total Effective Duty | 10.0% | — | Identical to 9402.90.00.20 |
📌 Note:
- This code is functionally identical to9402.90.00.20— both are for medical furniture.
- The difference is only in subheading, not in application.
- Use either one — both yield 10% total duty.
🎯 3. 3926.30.50.00 – Furniture Parts (Plastic/Composite Material)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 5.3% | HTS: 3926.30.50.00 | Standard rate for plastic furniture parts |
| Section 301 (USITC) | 7.5% | USITC: 9903.88.01 | Applied due to China origin |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin goods |
| Total Effective Duty | 22.8% | — | Significantly higher than medical furniture |
📌 Why This Rate Applies:
- If the nursing table is made of plastic or composite materials, and not clearly medical furniture, it may be classified as a furniture part.
- No medical use claim → loses eligibility for lower medical furniture rate.
- High risk of misclassification → avoid this code unless truly a part.
🎯 4. 3926.90.99.89 – Other Articles of Plastic (Not Elsewhere Specified)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 5.3% | HTS: 3926.90.99.89 | Generic plastic item rate |
| Section 301 (USITC) | 7.5% | USITC: 9903.88.01 | Applies to China-origin plastic goods |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin goods |
| Total Effective Duty | 22.8% | — | Same as 3926.30.50.00 |
📌 Warning:
- If the table is not clearly medical furniture and not a part, it may be treated as "other plastic articles".
- No medical use justification → 22.8% tariff.
- High risk of audit or penalty if misclassified.
🎯 5. 9403.60.80.93 – Other Furniture (Wood or Other Materials)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 0.0% | HTS: 9403.60.80.93 | Standard rate for non-medical furniture |
| Section 301 (USITC) | 25.0% | USITC: 9903.88.01 | Applies to China-origin furniture |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin goods |
| Total Effective Duty | 35.0% | — | Highest possible tariff |
📌 Red Flag Alert:
- This code applies to non-medical, non-plastic furniture (e.g., wooden tables).
- If your nursing table is wooden or made of non-plastic material, and not clearly medical, this code applies.
- 35% tariff is extremely high — must avoid unless no alternative.
🛠️ IV. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Essential Documentation Checklist
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Medical-grade nursing table, used in hospitals, clinics" |
| ✅ Material Composition Report | ✔️ | Prove if plastic, wood, or composite |
| ✅ Product Photos (with label) | ✔️ | Show design, branding, intended use |
| ✅ Medical Use Certificate (Optional) | ✔️ | If available, strengthens medical furniture claim |
| ✅ Commercial Invoice | ✔️ | Must include accurate HS Code, product description, CIF value |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff eligibility |
| ✅ Packing List | ✔️ | Clarify if it's a standalone table or part of a set |
✅ 2.申报技巧(申报口诀)
🔥 “Use Medical, Not Plastic, Avoid Wood – 10% vs 35%!”
| Scenario | Correct HS Code | Wrong Code | Result |
|---|---|---|---|
| Plastic nursing table, used in hospital | 9402.90.00.20 |
3926.30.50.00 |
✅ Save 12.8% |
| Wooden nursing table, medical use | 9402.90.00.10 |
9403.60.80.93 |
✅ Save 25% |
| General-purpose table (home use) | 9403.60.80.93 |
9402.90.00.10 |
❌ Risk of penalty |
| Table with no medical claim | 3926.90.99.89 |
9402.90.00.20 |
❌ 22.8% → 10% = huge loss |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Plastic table, but medical use | Use 9402.90.00.20 – emphasize medical purpose |
| Wooden table, but used in clinics | Use 9402.90.00.10 – include medical use statement |
| Unclear material or use | Apply for Advance Ruling (Pre-Ruling) – avoid audit risk |
| Bulk shipment with multiple types | Split by material & use – apply correct code per item |
🌍 V. Global Market Comparison (2026 Update)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9402.90.00.20 |
10.0% | FDA, CE, RoHS | 10% IEEPA only |
| 🇨🇳 China | 9402.90.00.20 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 9402.90.00.20 |
0% | CE | No additional duties |
| 🇦🇺 Australia | 9402.90.00.20 |
5% | RCM | No IEEPA |
| 🇯🇵 Japan | 9402.90.00.20 |
0% | PSE | No extra charges |
📌 Key Takeaway:
- USA is the only market with IEEPA 10% on China-origin medical furniture.
- All other markets offer lower or zero tariffs if properly classified.
📌 VI. Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1:
"We used
3926.30.50.00because it’s plastic."
✅ Fix: Use9402.90.00.20if used in medical settings — save 12.8%.
❌ Mistake 2:
"It’s wooden, so we used
9403.60.80.93."
✅ Fix: If used in hospitals, claim9402.90.00.10— avoid 35%.
❌ Mistake 3:
"We didn’t mention medical use — just said 'table'."
✅ Fix: Always state: "Designed for hospital use, medical staff, patient care"
❌ Mistake 4:
"We shipped 100 units — all same code."
✅ Fix: If mixed materials, split by HS Code — avoid overpayment.
🎯 VII. Final Verdict: Classify Right, Pay Less, Ship Faster
🔹 Best HS Code:
9402.90.00.20or9402.90.00.10→ 10.0% total
🔹 Worst HS Code:9403.60.80.93→ 35.0% total
🔹 Material Matters: Plastic =3926→ 22.8% (if not medical)
🔹 Medical Use = Key → Always state it
📌 Pro Tip: Get a Pre-Ruling (Advance Ruling) Today!
📞 Contact a US Customs Broker or Trade Attorney to file for HS Code Pre-Ruling
✅ Lock in the correct code before shipment
✅ Avoid audits, penalties, or forced reclassification
✅ Save thousands in tariffs
📣 Act Now!
🚀 Your nursing table can clear customs in 24–48 hours — if classified correctly.
💼 Don’t let a wrong HS Code cost you 35% in taxes!
✨ Professional Customs, Precision Classification, Maximum Savings!
💼 Every dollar saved starts with the right HS Code.
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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。