vr protective case
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 6307909875 | 24.5% | CN | US | 官方文档 |
| 4202929400 | 52.6% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 4202929336 | 52.6% | CN | US | 官方文档 |
商品图片
AI分析
🥽 VR Protective Case: HS Code Classification & US Customs Clearance Guide 2026
🌐 HS Code Reference & Customs Clearance Strategy | Latest 2026 Tariff Analysis | Professional Compliance Guide 📌 1. Product Definition & Classification: What is a "VR Protective Case"?
A VR (Virtual Reality) Protective Case is an accessory designed to shield high-value electronic headsets from scratches, impacts, and dust. In international trade, its classification is not determined solely by its name, but by its material composition and structural characteristics.
Under US Harmonized Tariff Schedule (HTSUS) rules, these cases fall primarily into two competing chapters: * Chapter 42: Articles of leather or similar materials, travel bags, backpacks, etc. (Often used for textile/fabric-covered cases). * Chapter 39: Articles of plastics. (Used for hard-shell plastic or silicone cases). * Chapter 63: Other made-up textile articles. (Used for soft fabric cases not specifically elsewhere specified).
⚠️ Key Distinction Point: * Material is King: If the outer surface is textile, it likely falls under Chapter 42 (specifically 4202.92) or Chapter 63. If it is plastic/silicone, it falls under Chapter 39. * Function: It is considered a "protective cover" or "accessory" for electronic equipment, NOT the electronic equipment itself.
📦 2. HS Code Classification Details (Based on Provided Data)
Below is the precise mapping of the provided HS Codes, their descriptions, and why they apply.
| HS Code | Product Description & Classification Logic | Applicable Scenario |
|---|---|---|
6307.90.98.91 |
Other Made-up Articles: Classified as "Other finished articles." This is a residual category for protective accessories made of materials not primarily leather, plastic, or textile containers. Logic: If the material is a unique composite or doesn't fit specific "container" definitions. |
General protective accessories; generic "other" protective cases. |
6307.90.98.75 |
Other Masks/Accessories: Classified as "Other masks/accessories." Logic: VR headsets are worn on the face (masks/goggles). If the case is seen as an accessory to the "mask" rather than a container, it may fall here. |
Soft cases, pouches, or covers directly associated with the headset form factor. |
4202.92.94.00 |
Articles of Leather/Plastics/Textiles: "Other containers, with outer surface of plastics or textile materials." Logic: This is the most common classification for branded hard/semi-hard cases with plastic or textile exteriors. It treats the case as a "container" for the device. |
High-quality hard-shell cases with plastic or fabric exterior. Highest Risk for Tariffs. |
3926.90.10.00 |
Plastic Articles: "Other articles of plastics." Logic: If the case is 100% plastic or silicone (no fabric lining, no leather), it is classified as a plastic article, not a textile container. |
Simple, molded plastic or silicone sleeves/cases. Lowest Base Tariff. |
4202.92.93.36 |
Textile Containers: "Other containers, with outer surface of textile materials." Logic: Specifically for cases where the outer surface is textile (e.g., canvas, nylon, velvet). Note: This is the highest tariff risk due to high base duties. |
Fabric-covered protective cases (e.g., "Velvet-lined" or "Canvas" VR cases). |
💰 3. 2026 US Tariff Rate Breakdown (Detailed Analysis)
✅ Destination: United States (US)
✅ Origin: China (CN) (Implied by "122 Clause" and high duty context)
✅ Effective Date: Current US Trade Policy (Section 301 & 122)
🎯 1. The "Plastic/Silicone" Route: 3926.90.10.00
Best for simple, molded plastic cases.
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Add-on | +7.5% |
| Section 122 Clause | +10.0% |
| Total Effective Rate | 20.9% |
| Calculation | CIF Value × 20.9% |
| Why this rate? | Plastic articles (Ch 39) have a low base duty. However, Section 122 (often applicable to certain imports or specific geopolitical tariffs) and Section 301 still apply. |
🎯 2. The "Residual/Accessory" Route: 6307.90.98.91 & 6307.90.98.75
Best for miscellaneous materials or face-mask accessories.
| Item | Detail |
|---|---|
| Base Tariff | 7.0% |
| Section 301 Add-on | +7.5% |
| Section 122 Clause | +10.0% |
| Total Effective Rate | 24.5% |
| Calculation | CIF Value × 24.5% |
| Why this rate? | Chapter 63 articles generally have a moderate base duty. The Section 301 and 122 surcharges are identical to the plastic route, but the higher base (7% vs 3.4%) pushes the total up. |
🎯 3. The "Textile/Leather Container" Route: 4202.92.94.00 & 4202.92.93.36
⚠️ WARNING: Highest Cost Scenario.
| Item | Detail |
|---|---|
| Base Tariff | 17.6% |
| Section 301 Add-on | +25.0% |
| Section 122 Clause | +10.0% |
| Total Effective Rate | 52.6% |
| Calculation | CIF Value × 52.6% |
| Why this rate? | CRITICAL: Articles of Chapter 42 (Leather/Textile containers) have a very high base duty (17.6%). Furthermore, Section 301 for these categories often hits the 25% bracket, not just 7.5%. This makes it the most expensive option for importers. |
📌 Tariff Summary Table:
| Material Type | HS Code Example | Base Duty | Sec 301 | Sec 122 | TOTAL RATE |
|---|---|---|---|---|---|
| Plastic/Silicone | 3926.90.10.00 |
3.4% | 7.5% | 10.0% | 20.9% |
| Other/Mixed | 6307.90.98.91 |
7.0% | 7.5% | 10.0% | 24.5% |
| Textile/Leather | 4202.92.94.00 |
17.6% | 25.0% | 10.0% | 52.6% |
🛠️ 4. Customs Clearance Practical Advice
✅ 1. Material Verification is Critical
- Check the Label: Look at the "Made of" label on the case packaging.
- If it says "100% Plastic," "Silicone," or "TPU" → Fight for
3926.90.10.00(20.9%). - If it says "Fabric," "Nylon," "Canvas," or "Leather" → Expect
4202.92(52.6%). - If it is "Plastic with Fabric Lining" → Customs may still classify it under
4202if the exterior surface is textile, OR3926if the plastic is the dominant feature. Clarify this with your broker.
- If it says "100% Plastic," "Silicone," or "TPU" → Fight for
✅ 2. Declaration Strategy
- Do NOT just write "VR Case."
- Correct Declaration:
- Good: "Protective Hard Case for VR Headset, Material: ABS Plastic, No Electronics Inside."
- Bad: "VR Accessories," "Headset Cover," "Protective Bag."
- Include Material Composition: Explicitly state the percentage of plastic vs. textile in the commercial invoice.
✅ 3. Documentation Checklist
| Document | Requirement | Notes |
|---|---|---|
| Commercial Invoice | Must list HS Code & Material | Clearly state "Plastic Article" or "Textile Container" based on HS Code selected. |
| Packing List | Weight & Dimensions | Ensure weights match customs declarations. |
| Product Photos | Clear shots of materials | Show the exterior texture (smooth plastic vs. woven fabric) to prove material type. |
| Material Spec Sheet | Proof of Composition | Supplier declaration: "Outer shell: 100% Polycarbonate." |
✅ 4. Common Pitfalls & Fixes
| Mistake | Consequence | Solution |
|---|---|---|
| Misclassifying Plastic as Textile | Paying 52.6% instead of 20.9% | Provide photos showing smooth plastic texture, not woven fabric. |
| Misclassifying Textile as Plastic | Penalty, Back Duties, Potential Fraud Allegation | Be honest about material. If it's fabric, use 4202. |
| Missing Section 122 Declaration | Customs Delay or Rejection | Ensure origin is declared as China (if applicable) to account for the 10% surcharge. |
| Including Electronics in "Case" | Wrong HS Code Entirely (Ch 85) | Ensure the case contains NO batteries or circuitry. It must be an empty shell. |
🌍 5. Global Market Context (2026)
| Market | Recommended HS Code | Approx. Total Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.10.00 (Plastic) |
20.9% | Avoid 4202 (52.6%) unless necessary. |
| 🇺🇸 USA | 4202.92.94.00 (Textile) |
52.6% | High risk. Only use if material is truly textile/leather. |
| 🇨🇳 China (Import) | 4202.92 or 3926 |
~10-15% | Lower base duties, no Section 301/122. |
| 🇪🇺 EU | 4202.92 or 3926 |
0-4.5% | No major punitive tariffs, but strict REACH/CE compliance needed. |
| 🇬🇧 UK | 4202.92 or 3926 |
0-4.5% | Post-Brexit rules apply. |
📌 6. Conclusion & Action Plan
🎯 Strategic Recommendation:
1. Design for Cost: If possible, design VR cases with a Plastic/Silicone exterior (3926.90.10.00) to lock in the 20.9% rate. Avoid fabric/leather exteriors unless for luxury branding, as the 52.6% rate will eat margins.
2. Verify Material: Before shipping, get a Material Composition Certificate from the manufacturer.
3. Pre-Ruling: If you are unsure whether a "Plastic with Fabric Insert" case is 3926 or 4202, request a Binding Ruling from US CBP before mass shipment.
🔥 Final Tip:
"Plastic is King, Textile is Costly. Define Material Clearly, Avoid the 50% Trap!"
✨ Professional Customs Clearance Starts with Accurate Classification.
💼 Don't let a 30% tariff difference destroy your profit margin.
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。