other plant material woven coffee table mat
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4601298000 | 35.0% | CN | US | 官方文档 |
| 4601296000 | 39.8% | CN | US | 官方文档 |
| 4602191800 | 39.5% | CN | US | 官方文档 |
| 4602198000 | 37.3% | CN | US | 官方文档 |
商品图片
AI分析
☕ Other Plant Material Woven Coffee Table Mat
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part 1: Product Definition & Classification: What Exactly Is a "Coffee Table Mat"?
A "Other Plant Material Woven Coffee Table Mat" falls under the broad category of Plant Fibre Woven Products. In international trade, these items are often misclassified because they resemble baskets or household goods. However, the key distinction lies in the form factor and material composition:
Woven Mats (Flat Sheets): Flat, flexible products made from vegetable plaiting materials (such as rattan, bamboo, straw, or jute) used for floor covering, table mats, or decoration. These generally fall under Chapter 46 or 47.
Woven Articles (Baskets/Bags): Structured articles made from the same materials but formed into specific shapes (baskets, bags, etc.). These fall under Heading 4602.
⚠️ Key Distinction Point:
- If the item is flat, flexible, and not a structured basket/bag → Likely Chapter 46 (Plaiting Materials) or Chapter 39 (Plastics/Other) depending on exact material.
- If the item is a structured basket, tray, or bag made of plant fibers → Heading 4602.
- If the item is considered a "finished article" that doesn't fit neatly into plaiting definitions → Chapter 39 (Other).
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tariff Rate Summary |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastics and articles of other materials of heading 39 (Other plant material woven mats, classified as "other articles") | Mats with plastic coating, or mats not strictly classified as "plaiting" under Ch 46; "Other" category | 22.8% |
4601.29.80.00 |
Plaiting materials (including matting, mats, mats and matting of grass, other vegetable plaiting materials), whether or not bordered... (Other mats/plaits) | Standard flat woven mats made of vegetable materials, no binding agent other than natural | 35.0% |
4601.29.60.00 |
Plaiting materials (including matting, mats, mats and matting of grass, other vegetable plaiting materials), whether or not bordered... (Other) | Similar to above, but specific sub-category variance in US HTS | 39.8% |
4602.19.18.00 |
Woven articles of plaiting materials (Baskets, wickerwork and other woven articles, other) | Structured woven items (e.g., basket-style trays, decorative woven containers) made of plant fibers | 39.5% |
4602.19.80.00 |
Woven articles of plaiting materials (Baskets, wickerwork and other woven articles, other) | Other structured woven articles not specified in 4602.19.18.00 |
37.3% |
🔍 Critical Note:
- The term "Coffee Table Mat" usually implies a flat mat, which points towards Heading 4601 or 3926.
- However, if the "mat" has a raised rim or is structured like a tray/plate, Customs may classify it as Heading 4602 (Woven Article).
- Chapter 39 is used if the product is not considered a "plaiting material" under Chapter 46, often for composite materials or specific "other" classifications.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From 2025/2026 onwards (Subject to current Section 301 and IEEPA rules)
🎯 1. 3926.90.99.89 —— Other Plant Material Woven Mat (Classified as "Other Article")
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis for Section 301/122 goods) |
| Legal Basis | USITC:3926.90.99.89 → Section 301 Footnote → IEEPA:9903.01.24 |
📌 Explanation:
- This code is used when the mat is not strictly classified under Chapter 46. The lower base rate (5.3%) is offset by significant surcharges.
- Total 22.8% is moderate compared to other codes, but still applies full punitive tariffs.
🎯 2. 4601.29.80.00 —— Plaiting Material Woven Mat (Flat Mat)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:4601.29.80.00 → Section 301 Footnote → IEEPA:9903.01.24 |
📌 Explanation:
- Zero Base Tariff is attractive, but the 25% Section 301 tariff is standard for many Chinese-made woven goods.
- Total 35.0% is significantly higher than the Chapter 39 option.
🎯 3. 4601.29.60.00 —— Plaiting Material Woven Mat (Specific Sub-category)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:4601.29.60.00 → Section 301 Footnote → IEEPA:9903.01.24 |
📌 Explanation:
- Slightly different sub-category than4601.29.80.00.
- Total 39.8% is the highest rate among the mat-type classifications. Avoid if possible.
🎯 4. 4602.19.18.00 —— Woven Article (Basket/Structured Item)
| Item | Content |
|---|---|
| Base Tariff | 4.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Rate | 39.5% |
| Tax Calculation | CIF Value × 39.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:4602.19.18.00 → Section 301 Footnote → IEEPA:9903.01.24 |
📌 Explanation:
- If Customs classifies your "mat" as a structured basket or tray, this rate applies.
- Total 39.5% is high. Ensure the product is truly flat and not structured to avoid this.
🎯 5. 4602.19.80.00 —— Woven Article (Other Structured Items)
| Item | Content |
|---|---|
| Base Tariff | 2.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Rate | 37.3% |
| Tax Calculation | CIF Value × 37.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:4602.19.80.00 → Section 301 Footnote → IEEPA:9903.01.24 |
📌 Explanation:
- Another structured article classification.
- Total 37.3% is lower than4602.19.18.00but still higher than3926.90.99.89.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Material | Required | Explanation |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing the item is flat (for 4601/3926) or structured (for 4602). Include scale. |
| ✅ Material Specification | ✔️ | Detail the plant fibers used (e.g., rattan, bamboo, seagrass). Avoid vague terms like "eco-friendly material." |
| ✅ Structure Diagram | ✔️ | Show that it is a single-layer or multi-layer woven sheet, not a basket with sides. |
| ✅ Commercial Invoice | ✔️ | Use precise description: "Woven Plant Fiber Table Mat, Flat, No Basket Structure." |
| ✅ Packing List | ✔️ | Include dimensions and weight to support "mat" classification. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Flat is 4601/3926, Basket is 4602; Base Rate Low, Surcharge High!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Flat, flexible mat | 3926.90.99.89 (22.8%) or 4601.29.80.00 (35.0%) |
Misclassified as 4602 (Basket) → 37-39% |
| Structured tray/basket | 4602.19.80.00 (37.3%) |
Declared as "Mat" → Risk of penalty for misdeclaration |
| Mixed materials (e.g., fabric + plant) | 3926.90.99.89 (22.8%) |
Declared as pure plant fiber → Dispute |
| Small value shipment | No De Minimis | Assume $800 exemption → Seizure! |
📌 Critical Tip:
-3926.90.99.89(22.8%) is the most cost-effective option if the product can be classified under "Other" articles.
-4601codes (35-39.8%) are standard for plant fibers but carry heavy 301 tariffs.
-4602codes (37-39.5%) are for structured items. Do not use for flat mats.
✅ 3. Special Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Mats | Provide design specs to prove it is a "mat" and not a basket. |
| With Non-Plant Components | If >50% value is non-plant (e.g., plastic coating), 3926 may be more appropriate. |
| De Minimis (Section 321) | ❌ Do NOT use for these HS Codes. All listed codes are subject to Section 301/122 tariffs and are excluded from de minimis. |
| Pre-Ruling | Highly recommended to get an Advance Ruling for 3926.90.99.89 vs 4601.29.80.00 to lock in the 22.8% rate. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | Best option for "Other" classification. |
| 🇺🇸 USA | 4601.29.80.00 |
35.0% | Standard for plant fiber mats. |
| 🇺🇸 USA | 4602.19.80.00 |
37.3% | For structured items. |
| 🇨🇳 China | 4601/4602 |
0-5% | Low base tariffs, no US surcharges. |
| 🇪🇺 EU | 4601/4602 |
0-6.5% | No Section 301/122 equivalent. |
| 🇬🇧 UK | 4601/4602 |
0-6.5% | Post-Brexit tariffs similar to EU. |
📌 Conclusion:
- US Market is Hardest: High punitive tariffs (22-40%).
- Optimal Strategy: Classify as3926.90.99.89if possible to achieve 22.8% total.
- Avoid4601.29.60.00(39.8%) unless structurally required.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Assuming all woven items are "Baskets" (4602)
👉 Consequence: Higher tariff (37-39%) instead of potentially lower (22-35%).
👉 Fix: Prove the item is flat and flexible.
❌ Mistake 2: Claiming De Minimis for $800 value shipments
👉 Consequence: Seizure or Return for all 5 HS Codes listed.
👉 Fix: Pay full duties. No exemptions apply.
❌ Mistake 3: Vague Description "Plastic Mat" for Plant Fiber
👉 Consequence: Wrong HS Code → Audit & Penalties.
👉 Fix: Use exact material: "Woven Rattan Mat."
❌ Mistake 4: Not separating Base Tariff from Surcharge
👉 Consequence: Miscalculating landed cost.
👉 Fix: Total = Base + 301 (25% or 7.5%) + 122 (10%).
✅ Correct Declaration Example:
"Woven Coffee Table Mat, Made of Natural Rattan Fibers, Flat, Flexible, No Basket Structure, Model XYZ, Origin China"
🎯 Part 7: Conclusion: Precision in Classification Saves Money!
🎯 Remember Mnemonics:
🔹 "Flat Mat = 4601/3926; Basket = 4602."
🔹 "3926 is 22.8%, 4601 is 35%+, 4602 is 37%+."
🔹 "No De Minimis for China Woven Goods!"
📌 Pro Tip:
If your product can be argued as "Other Article of Plastic" (due to coating or composite nature), 3926.90.99.89 (22.8%) is the lowest cost option.
Invest in a Pre-Ruling with CBP to secure this classification.
📣 Call to Action:
📞 Contact a Licensed Customs Broker
📤 Submit Product Photos + Material Specs
🚀 Secure the 22.8% Rate, Avoid 39%+ Pitfalls!
✨ Professional Clearance, Starts with the Right HS Code!
💼 Your Margins Depend on Your Tariff Rate!
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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。