stretching board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909940 | 22.8% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 9506910010 | 22.1% | CN | US | 官方文档 |
| 9506910030 | 22.1% | CN | US | 官方文档 |
商品图片
AI分析
🏋️♀️ Stretching Boards (Exercise Mats/Platforms)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand “Stretching Boards”?
A "Stretching Board" is a generic term often used in fitness e-commerce. In international trade, it falls under Chapter 95 (Toys, Games, and Sports Equipment). Specifically, it is classified based on its primary function: physical exercise.
There is a critical distinction to make: * Generic Foam/Plastic Boards: If it is a simple platform, mat, or board used for yoga, pilates, or stretching without mechanical parts, it typically falls under 9506.91 (Articles and equipment for general physical exercise, gymnastics, or athletics). * Misclassification Warning: Do NOT classify as "Furniture" (Chapter 94) or "Plastic Articles" (Chapter 39) unless it is strictly a non-exercise storage box or decorative item. If it is marketed for exercise, it belongs in Chapter 95.
⚠️ Key Distinction Point:
- If the item is a rigid platform or flexible mat used for bodyweight exercises (yoga, stretching, pilates) → HS Code 9506.91
- If it contains motors, electronics, or complex mechanics → It may not fit 9506.91 (Check other chapters like 84 or 90).
- Note: The provided DATA limits us to two specific sub-headings under 9506.91.00.
📦 2. HS Code Classification Details (Based on Provided DATA)
According to the provided <DATA>, "Stretching Boards" for exercise fall under Heading 9506. We must distinguish between "Exercise Cycles" and "Other" equipment. A stretching board is not a cycle; therefore, it falls under "Other".
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
9506.91.00.10 |
Exercise cycles (Specific subtype of 9506.91) | Stationary bikes, recumbent bikes | 12.1% |
9506.91.00.30 |
Other: Articles and equipment for general physical exercise, gymnastics, or athletics; parts and accessories thereof | Stretching boards, yoga mats, pilates platforms, balance boards | 12.1% |
🔍 Critical Analysis:
- A "Stretching Board" is NOT an exercise cycle. Therefore, HS Code9506.91.00.10is INCORRECT.
- The correct classification is9506.91.00.30("Other" articles and equipment).
- Tax Impact: Both codes share the same total tax rate of 12.1%, but accurate classification is vital for customs compliance and audit trails.
💰 3. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by the tax structure in DATA)
✅ Effective Time: Current 2026 Rules
🎯 1. 9506.91.00.30 —— Stretching Boards / General Exercise Equipment
| Item | Content |
|---|---|
| Base Tariff | 4.6% (Standard MFN rate for Chapter 95) |
| Section 301 Additional Tariff | +7.5% (Standard US China trade war tariff for HS 9506.91) |
| Steel/Aluminum/Copper Surcharge | +50% (Applies ONLY if the board contains significant steel/aluminum/copper components >50% of value) |
| Total Tax Rate | 12.1% (Standard Plastic/Wood/Rubber Boards) |
| Calculation Basis | CIF Value × 12.1% |
| De Minimis Exemption | ❌ Not Applicable for China-origin goods under Section 301 (Value > $800 does not exempt from additional tariffs). |
| Legal Basis Path | USITC: 9506.91.00.30 → Section 301: HTSUS 9506.91 |
📌 Explanation:
- The 12.1% rate consists of the base duty (4.6%) + Section 301 additional duty (7.5%).
- ⚠️ Surcharge Alert: If your stretching board has a steel frame or aluminum core that constitutes a significant portion of its value, the "Steel, Aluminum, Copper Products Surcharge" of 50% may apply. This would drastically increase the cost.
- For standard foam, PVC, wood, or rubber stretching boards, the 50% surcharge does NOT apply.
🎯 2. 9506.91.00.10 —— Exercise Cycles (For Reference Only)
| Item | Content |
|---|---|
| Total Tax Rate | 12.1% |
| Relevance | Incorrect for stretching boards. Listed here only for contrast. |
🛠️ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Preparation Checklist (Must-Haves)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (e.g., "EVA Foam," "Bamboo," "Plastic"). Crucial for avoiding the 50% metal surcharge. |
| ✅ Product Photos | ✔️ | Clear images showing the product is a board/mat, not a bike or complex machine. |
| ✅ Usage Description | ✔️ | "Used for yoga, stretching, pilates." Avoid vague terms like "Gym Accessory." |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Stretching Board for Physical Exercise". |
| ✅ Material Declaration | ✔️ | Explicitly state if NO steel/aluminum/copper is used to justify the 12.1% vs 62.1% (12.1%+50%) difference. |
✅ 2. Declaration Tips (Key Rules)
🔥 "Material is King, Function is Queen"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Standard Foam/Plastic Board | 9506.91.00.30 |
Misdeclare as "Plastic Article" (3926) → Risk of penalty |
| Wooden Stretching Board | 9506.91.00.30 |
Misdeclare as "Furniture" (9403) → Wrong Chapter |
| Board with Metal Frame | 9506.91.00.30 + 50% Surcharge |
Hide metal content → Fraud risk + Retroactive fines |
| Part of a Machine | Check Chapter 84/90 | Misdeclare as "Exercise Equipment" → Wrong Heading |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Composite Materials | If the board is 60% wood and 40% plastic, it still falls under 9506.91.00.30 as it is an exercise article. |
| Metal Frame Alert | If the "Stretching Board" is a metal frame with a mat, customs may scrutinize it for the 50% Steel/Aluminum surcharge. Provide detailed BOM (Bill of Materials) to prove the metal is structural, not primary. |
| Samples | Even for samples, declare correctly. Mislabeling as "Gift" or "Non-Commercial" can lead to seizure if value > $2,500 (or if intended for sale). |
🌍 5. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Base Tariff | Additional Tax | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 9506.91.00.30 |
4.6% | +7.5% (Sec 301) | Total: 12.1% (Non-metal). Watch for 50% metal surcharge. |
| 🇨🇳 China | 9506.91.00.30 |
8.0% - 10% | None | Export duty may apply if restricted. |
| 🇪🇺 EU | 9506.91.00 |
0% - 6% | None | Preferential tariffs if FTA applies. |
| 🇬🇧 UK | 9506.91.00 |
0% - 6% | None | Post-Brexit UK Global Tariff. |
📌 Conclusion:
- The USA is the most complex market due to Section 301 tariffs and potential metal surcharges.
- Material composition is the single most important factor in determining if you pay 12.1% or 62.1%.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying as Plastic Article (3926.90.99)
👉 Consequence: While tax might be lower (0%), it is incorrect because the primary purpose is exercise. Customs may audit, leading to misdeclaration penalties and delayed clearance.
Note: Data shows 3926 codes have 0% tax, but 9506 is the legally correct heading for exercise equipment.
❌ Mistake 2: Ignoring the 50% Metal/Aluminum Surcharge
👉 Consequence: If your board has aluminum supports and you don’t declare it as such, you may face retroactive tax assessments + interest.
❌ Mistake 3: Confusing with Exercise Cycles (9506.91.00.10)
👉 Consequence: While tax is the same in this specific dataset, it creates data inconsistency and may trigger red flags for auditors looking for mismatched product descriptions.
✅ Correct Approach:
"Stretching Board, EVA Foam, Non-Metallic, for Yoga and Pilates" → HS 9506.91.00.30 → 12.1% Tax
🎯 7. Conclusion: Professional Classification Saves Money!
🎯 Remember the Golden Rules:
🔹 "Exercise Purpose = Chapter 95"
🔹 "Non-Metal = 12.1% | Metal = Up to 62.1%"
🔹 "Never use 3926 for Exercise Boards unless it's a non-exercise plastic part"
📌 Pro Tip:
If your stretching board uses recycled materials or is made from bamboo, ensure your supplier provides a Material Declaration Form to prove no heavy metals are used. This can save you 50% in additional tariffs!
📣 Immediate Action:
📞 Contact a Customs Broker to verify the metal content percentage of your specific product.
🚀 Classify as9506.91.00.30for accurate clearance and cost control!
✨ Precise Classification, Smooth Clearance, Maximum Profit!
💼 Don't let a 50% surcharge wipe out your margin!
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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。