Decoration
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400010 | 15.3% | CN | US | Official Doc |
| 9703900000 | 17.5% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 9703100000 | 17.5% | CN | US | Official Doc |
| 7117909000 | 28.5% | CN | US | Official Doc |
| 6913105000 | 17.5% | CN | US | Official Doc |
Product Images
AI Analysis
π¨ Decorations (Statuettes, Ornamental Articles & Sculptures)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π One, Product Definition & Classification: Do You Really Understand "Decorations"?
"Decorations" is a broad, catch-all term in international trade that encompasses a wide variety of goods, ranging from plastic figurines to ceramic vases and metal sculptures. In international trade, their classification depends entirely on Material, Form/Function, and Specific Characteristics. Misclassification is the most common cause of customs delays and penalty fines for decorative goods.
β οΈ Key Distinction Points:
- Plastic/Resin Figurines: Usually fall under plastic articles β 3926.40.00
- Sculptures/Statues (any material): Specific heading for art/sculpture β 9703.10.00
- Ceramic Ornaments: Specific heading for ceramics β 6913.10.50
- Imitation Jewelry/Non-precious Metal Ornaments: If shaped like jewelry but not precious β 7117.90.90
π¦ Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Form Characteristics |
|---|---|---|---|
3926.40.00.90 |
Statuettes and other ornamental articles of plastic | Plastic figurines, resin ornaments, plastic holiday decor | β Plastic/Resin; General ornamental use |
3926.40.00.10 |
Ornamental articles of plastic | Plastic decorative items; no specific material conflict | β Plastic; General ornamental use |
9703.10.00.00 |
Original sculptures and statuary, in any material | Sculptures, statues, artistic carvings | β Any material; Must be "Original Sculpture/Statue" |
9703.90.00.00 |
Other original sculptures and statuary | Decorative items fitting sculpture/statue category; fallback item | β Any material; Artistic/Statuary form |
6913.10.50.00 |
Ceramic statues and other ornamental ceramic articles | Ceramic vases, porcelain figurines, ceramicζδ»Ά | β Ceramic/Porcelain; Decorative purpose |
7117.90.90.00 |
Imitation jewelry of base metal or other materials | Non-precious metal ornaments, imitation jewelry-shaped decor | β Non-precious metal/other; Imitation jewelry form |
π Key Reminder:
- Sculptures vs. Mass-produced Decor: If the item is an "original sculpture" (even if mass-produced for art), it may qualify for 9703. If it is a mass-produced plastic toy-like figure, it goes to 3926.
- Material Dictates Category: Ceramic items must go to 6913, not to general plastic or metal codes.
- "Fallback" Items: Codes like3926.40.00.90and9703.90.00.00are often used for items that don't fit more specific sub-categories but match the general description.
π° Three, 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: From November 10, 2025 (including subsequent imports)
π― 1. 3926.40.00.90 & 3926.40.00.10 ββ Ornamental Articles of Plastic
| Item | Content |
|---|---|
| Basic Tariff | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +0.0% (No Section 301 additional tariff for these specific sub-codes in this dataset) |
| Section 122 Tariff | +10% (Against China/Hong Kong products) |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| Can De Minimis Exemption Apply? | β No (deny_de_minimis) |
| Legal Basis Path | USITC:3926.40.00.90 β SECTION_122:10% |
π Explanation:
- "Basic Tariff 5.3%" is the standard Most Favored Nation (MFN) rate for plastic ornamental articles;
- "Section 122 Tariff 10%" is a specific additional tariff;
- Total 15.3% is a moderate-high tariff. Must be factored into cost planning!
π― 2. 9703.10.00.00 & 9703.90.00.00 ββ Original Sculptures and Statuary
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +7.5% (Section 301 additional tariff applies) |
| Section 122 Tariff | +10% (Against China/Hong Kong products) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| Can De Minimis Exemption Apply? | β No (deny_de_minimis) |
| Legal Basis Path | USITC:9703.10.00.00 β SECTION_301:7.5% β SECTION_122:10% |
π Note:
- Although the basic tariff is 0%, the additional tariffs bring the total to 17.5%;
- Even "original sculptures" from China face additional tariffs due to trade policy;
- Do not assume "Art" equals "Zero Tariff" β additional tariffs still apply.
π― 3. 6913.10.50.00 ββ Ceramic Statues and Ornamental Ceramic Articles
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +7.5% (Section 301 additional tariff applies) |
| Section 122 Tariff | +10% (Against China/Hong Kong products) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| Can De Minimis Exemption Apply? | β No (deny_de_minimis) |
| Legal Basis Path | USITC:6913.10.50.00 β SECTION_301:7.5% β SECTION_122:10% |
π Note:
- Ceramic decorations follow the same tariff structure as sculptures (0% basic + 17.5% additional);
- This is the correct classification for porcelain, pottery, and ceramic figurines;
- Misclassifying ceramics as plastic (3926) would result in 15.3% (lower), but is illegal if the material is clearly ceramic.
π― 4. 7117.90.90.00 ββ Imitation Jewelry of Base Metal or Other Materials
| Item | Content |
|---|---|
| Basic Tariff | 11.0% (ad valorem) |
| Section 301 Additional Tariff | +7.5% (Section 301 additional tariff applies) |
| Section 122 Tariff | +10% (Against China/Hong Kong products) |
| Total Tariff Rate | 28.5% |
| Tax Calculation | CIF Value Γ 28.5% |
| Can De Minimis Exemption Apply? | β No (deny_de_minimis) |
| Legal Basis Path | USITC:7117.90.90.00 β SECTION_301:7.5% β SECTION_122:10% |
π Warning:
- This is the highest tariff among all decoration categories listed (28.5%);
- Applies to decorative items that resemble jewelry (e.g., decorative brooches, non-precious metal chains) but are classified as imitation jewelry;
- Ensure the item is not misclassified as a general ornamental article to avoid 28.5% if it genuinely fits a lower tariff category.
π οΈ Four, Customs Clearance Practical Advice (Battlefield Pitfall Avoidance Guide)
β 1. Documentation Checklist (None Can Be Omitted)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes dimensions, material composition (e.g., 100% Ceramic, Plastic), weight |
| β Product Photos (Clear & Detailed) | βοΈ | Must show material texture, any branding, and overall shape |
| β Commercial Invoice | βοΈ | Clearly state "Decorative Ornament", "Sculpture", or "Statuette"; Avoid vague terms like "Gift" |
| β Packing List | βοΈ | Detail contents per box; Avoid splitting shipments unnecessarily |
| β Material Declaration | βοΈ | Explicitly state material (e.g., "Resin", "Ceramic", "Plastic"); Critical for correct HS Code |
| β Proof of Artistic Originality (if claiming 9703) | βοΈ | If claiming HS Code 9703, provide artist statement or design proof to justify "Sculpture" status |
β 2. Declaration Tips (Key Mantra)
π₯ βMaterial First, Form Second, Name Precise, Tariff Clear!β
| Scenario | Correct Declaration Method | Error to Avoid |
|---|---|---|
| Plastic Figurine | 3926.40.00.90 |
Misdeclaring as "Sculpture" β 17.5% (Higher) |
| Ceramic Vase | 6913.10.50.00 |
Misdeclaring as "Glass" or "Plastic" β Audit Risk |
| Artistic Statue | 9703.10.00.00 |
Misdeclaring as "Plastic Ornament" β 15.3% vs 17.5% (Minor difference, but compliance matters) |
| Metal Jewelry-Shaped Decor | 7117.90.90.00 |
Misdeclaring as "General Ornament" β 15.3% vs 28.5% (Major Risk) |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material Items | If an ornament is 50% Plastic + 50% Metal, determine the "Essential Character". Usually, the material giving it its main decorative value dictates the code. Consult a customs broker. |
| "Gift" Sets | If a decoration is part of a gift set (e.g., ornament + candle), declare the principal item. Do not split unless necessary. |
| High-Value Art vs. Mass-Produced Decor | For HS Code 9703, ensure the item is not merely a mass-produced toy. If itβs a factory-molded plastic statue, 3926 is safer and often accurate. |
| Imitation Jewelry | If the item looks like jewelry but is decorative, consider if 7117 is appropriate. If itβs a brooch pin, it likely is. |
π Five, Global Major Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3926.40.00.90 / 9703.10.00.00 |
15.3% - 17.5% | CPC (for toys/decor) | High additional tariffs apply |
| π¨π³ China | 3926.40.00.90 / 9703.10.00.00 |
0% - 5% | N/A | Low import duties |
| πͺπΊ EU | 3926.40.90 / 9703.00.00 |
0% - 4% | CE, REACH, CPSR | No Section 301/122 equivalent |
| π¬π§ UK | 3926.40.90 / 9703.00.00 |
0% - 4% | UKCA, CPSR | Post-Brexit rules apply |
| π¦πΊ Australia | 3926.40.90 / 9703.00.00 |
5% | RCM, Safety Standards | No major additional tariffs |
π Conclusion:
- USA is the most expensive market for decorations due to Section 301 and Section 122 tariffs;
- EU/UK/Australia are significantly cheaper, with no retaliatory tariffs;
- Cost Optimization: Consider sourcing decorations from Vietnam or Mexico for US market to avoid Section 301/122 (if eligible).
π Six, Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring "Plastic Figurine" as "Sculpture" (9703) to save money
π Consequence: Customs may reject it if itβs not an "original sculpture", leading to reclassification and 17.5% instead of 15.3%, plus delays.
β Mistake 2: Declaring "Ceramic Vase" as "Glass Ornament"
π Consequence: Material mismatch triggers customs inspection, potential fines, and 17.5% rate if corrected.
β Mistake 3: Using vague terms like "Home Decor" or "Gift" on Invoice
π Consequence: Customs cannot determine HS Code β Hold for Inspection β Delays of weeks.
β Mistake 4: Misclassifying "Imitation Jewelry" as "General Ornament"
π Consequence: Tariff drop from 28.5% to 15.3%, but if caught, Penalties + Back Taxes apply.
β Correct Approach:
βResin Statuette, Decorative, Not for Play, Model XYZ, 100% Resinβ
βCeramic Ornamental Vase, Glazed, 20cm Heightβ
βOriginal Sculpture, Bronze Cast, Edition 10, Artist: Nameβ
π― Seven, Conclusion: Precise Classification Saves Money and Time!
π― Remember the Mantra:
πΉ βMaterial Defines Code, Form Defines Subcode, Name Defines Clarity.β
πΉ βPlastic is 15.3%, Ceramic is 17.5%, Jewelry is 28.5% β Donβt Guess, Check!β
π Pro Tip:
If your decorations are sourced from Vietnam, Thailand, or Mexico, you may be eligible to avoid Section 301 and 122 tariffs, reducing costs significantly.
Apply for Advance Rulings for high-volume items to ensure compliance.
π£ Immediate Action:
π Contact a Professional Customs Broker + Provide Clear Product Photos + Declare Exact Materials
π Let Your Decorations Clear Customs Smoothly, Efficiently, and Profitably!
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every Cent of Cost is Worth Calculating Precisely!
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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.