HS code for life jacket
The U.S. HS code for a life jacket is usually 6307.20.00.00 (foam), with a 4.5% general duty and an estimated total of 17% from China and 17% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 42% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Foam | 6307.20.00.00 | 4.5% | 17% |
- 6307.20.00.00: Lifejackets and lifebelts
What decides the code
A foam life jacket is a made up textile article classified as a lifejacket under heading 6307, specifically 6307.20.00.00.
- The item is a lifejacket or lifebelt, which heading 6307 names directly, so it falls in 6307.20.00.00.
- The buoyancy comes from foam rather than an inflatable chamber, which keeps the article in the made up textile provision of heading 6307.
- The outer shell is a textile fabric, so the article is treated as a made up textile article rather than goods of rubber or plastics.
Common mistakes
- Classifying under 6307.90 is wrong because 6307.20.00.00 is the line that names lifejackets and lifebelts.
- Classifying under heading 3926 as other plastic articles is wrong when the life jacket is a textile shell over foam, since heading 6307 covers it.
- Classifying under heading 6117 as other made up clothing accessories is wrong because lifejackets have their own line in heading 6307.
Estimated U.S. duty by origin
- China
- 17% = 4.5% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 42%.
- Vietnam
- 17% = 4.5% general + 12.5% Section 301: Forced labor action
For HTS 6307.20.00.00, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Foam
- CN 6307 20 00, 6.3%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for a life jacket?
The U.S. HTS code for a life jacket is usually 6307.20.00.00 (foam). The first six digits, 6307.20, are the international HS code.
What is the U.S. import duty on a life jacket from China?
The U.S. general duty on HTS 6307.20.00.00 is 4.5%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 17% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 17%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.