Birthday Sequins
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926903500 | 24.0% | CN | US | Official Doc |
AI Analysis
Based on the data provided in <DATA>, here is the classification and tax breakdown for "Birthday Sequins" (specifically when sold loose, not strung or set).
π Birthday Sequins (Loose/Unstrung)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Are These "Sequins"?
Birthday Sequins are decorative items used for party decorations, greeting cards, scrapbooking, and DIY crafts. In international trade, they fall under Chapter 39: Plastics and Articles Thereof.
The key distinction for classification lies in their state: * Loose/Unstrung Sequins: Sold individually or in bulk bags, not attached to fabric or thread. * Strung/Sequenined Fabric: Already attached to garments or accessories.
β οΈ Critical Distinction:
- If the sequins are loose (not temporarily strung) β They are classified as articles of plastic.
- If they are already sewn onto fabric or strung together as a decorative trim β They may fall under different headings (e.g., Chapter 61/62 for garments or 5808 for made-up fabrics), NOT the code below.
π¦ II. HS Code Classification Detail (2026 Latest Tariff Authority Match)
Based on <DATA>, the specific HS Code for loose, unstrung plastic sequins is:
| HS Code | Product Description | Applicable Scenario | State of Goods |
|---|---|---|---|
3926.90.35.00 |
Other articles of plastics: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, NESOI | Loose birthday party confetti, sequins for craft kits, bulk decorative beads | β Loose / Unstrung |
π Key Clarification:
- "Spangles" is the customs term often used interchangeably with "sequins" in Chapter 39.
- "Not strung (except temporarily)" means they are not permanently attached to clothing or jewelry. Temporary stringing for display does not change the classification.
- Material: Must be plastic (headings 3901β3914). If made of metal or glass, this code does not apply.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Market: United States (US)
β Origin: China (CN) (Assumed based on tax detail structure in<DATA>)
β Effective Date: Current rates applied
π― 1. 3926.90.35.00 ββ Plastic Spangles/Sequins (Loose)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% (ad valorem) |
| Surtax / Section 301 Rate | +7.5% |
| Total Tax Rate | 14.0% |
| Tax Calculation | CIF Value Γ 14.0% |
| De Minimis Exemption | β Not Applicable for Section 301 goods if value exceeds exemption thresholds; generally, Party A surcharges apply fully. |
| Legal Basis Path | HTSUS: 3926.90.35.00 β Surtax Footnote: 7.5% β Total: 14.0% |
π Explanation:
- Base Rate (6.5%): Standard Most Favored Nation (MFN) rate for other plastic articles.
- Surtax (7.5%): This additional duty is applied to specific plastic articles from China under trade policy measures.
- Total (14.0%): This is the all-inclusive tax rate you must budget for. Do not add IEEPA 10% unless specifically flagged for this exact subheading in your trade agreement context;<DATA>explicitly states the total is 14.0%.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (Must-Have)
| Document | Mandatory | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Plastic Sequins, Loose, Not Strung" |
| β Product Description | βοΈ | Specify material (e.g., "PVC Sequins"), color, size (mm) |
| β Material Declaration | βοΈ | Confirm 100% Plastic. If mixed with metal or fabric, classification changes! |
| β Photos | βοΈ | Show loose sequins in a bag/box. NOT on a shirt or dress. |
| β Packing List | βοΈ | Weight and dimensions for CIF calculation |
β 2. Declaration Tips (Key Mantra)
π₯ "Loose is Plastic, Strung is Textile! Name it 'Spangles', not 'Dress Parts'!"
| Situation | Correct Declaration | Wrong Action |
|---|---|---|
| Loose Sequins in Bag | 3926.90.35.00 (Plastic) |
Misdeclare as "Decorative Trim" |
| Sequins on a Dress | Chapter 61/62 (Garments) | Use 3926.90.35.00 β Rejected |
| Metal Sequins | Chapter 71/73 | Use 3926.90.35.00 β Incorrect HS |
| Beading Kit (String + Sequins) | Split: Beads (3926), String (5407/5607) | Bundle as one item β Complex Classification |
β 3. Special Cases & Risk Management
| Situation | Handling Advice |
|---|---|
| Mixed Material Sequins | If sequins have a metal eyelet or are glued to paper, they are not pure plastic. Contact customs broker for classification review. |
| "Temporarily Strung" | If sequins are on a temporary card for display, they can still be declared as 3926.90.35.00. Ensure they are easily removable. |
| Bulk vs. Retail | Whether sold in bulk or gift boxes, the physical state (loose vs. attached) determines the code. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.35.00 |
14.0% (6.5% Base + 7.5% Surtax) | Strict adherence to "not strung" required |
| π¨π³ China (Export) | Same | N/A | Export duties may apply depending on policy |
| πͺπΊ EU | 3926.90.97 |
~6.5% + VAT | Different subheading structure; no Section 301 equivalent |
| π¬π§ UK | 3926.90.97 |
~6.5% + VAT | Post-Brexit tariff schedule |
π Conclusion:
- The US tariff of 14.0% is moderate compared to electronics but higher than raw materials.
- Accuracy is key: Misdeclaring as "fabric accessories" can lead to higher duties (up to 20-30%) or seizure.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring sequins as "Craft Supplies" without specifying material.
π Consequence: Customs may reclassify based on inspection β Delay + 14.0%+ penalties.
β Error 2: Including sequins attached to a party hat in the same shipment as loose sequins.
π Consequence: The hat (Textile/Plastic) changes the classification. Split shipments recommended.
β Error 3: Using "Sequins" in description but providing specs for "Metal Discs".
π Consequence: Duty evasion suspicion β Audit risk.
β Correct Declaration Example:
"Plastic Spangles/Sequins, 6mm diameter, PVC material, loose and not strung, for decorative purposes only. HS: 3926.90.35.00"
π― VII. Conclusion: Professional Declaration for Cost Control
π― Remember the Mantra:
πΉ "Loose = Plastic (3926), Strung = Textile (61/62)"
πΉ "14% Total Tax for US, 6.5% Base + 7.5% Surtax"
πΉ "Clear Material Declaration Avoids Delays!"
π Pro Tip:
If you are importing large volumes (>1000 units), consider Advance Rulings from US Customs to confirm the "not strung" status. This ensures predictability and avoids surprise duties at the port.
π£ Immediate Action:
π Confirm Material: Is it 100% plastic?
πΈ Take Photos: Show them loose in a box.
π Draft Invoice: Use exact wording "Plastic Spangles, Not Strung".
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your 14.0% tax is predictableβdonβt let bad declarations make it 30%!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.