Decorative Statue
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8306290000 | 10.0% | CN | US | Official Doc |
| 8306210000 | 22.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 6913101000 | 17.5% | CN | US | Official Doc |
| 6913901000 | 17.5% | CN | US | Official Doc |
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AI Analysis
πΏ Decorative Statues: Global Trade Guide & HS Code Decoding
π HS Code Master Reference | 2026 Taxation Breakdown | Smart Clearance Strategy
π I. Product Definition & Classification: Is Your Statue "Metal," "Plastic," or "Ceramic"?
Decorative statues are the soul of interior design, landscaping, and cultural display. In international trade, they are NOT treated as a single product. Their classification hinges entirely on material composition:
- π½ Metallic Statues (Non-precious): Made of cast iron, bronze (non-precious), zinc, or aluminum. Often heavy and detailed.
- Key Code: 8306 (Bells, gongs, statues of base metal).
- 𧱠Ceramic/Earthenware Statues: Made of fired clay, porcelain, or stoneware. Includes garden gnomes and ceramic figurines.
- Key Code: 6913 (Statuettes and other ornamental ceramic articles).
- π§ͺ Plastic/Polymer Statues: Made of PVC, ABS, resin, or other plastics. Often lightweight, colorful, and mass-produced.
- Key Code: 3926 (Other articles of plastics).
β οΈ Critical Distinction:
- If the statue is Metal: It falls under Chapter 83 (High risk of 122-Section tariffs if from China).
- If the statue is Ceramic: It falls under Chapter 69 (Moderate base tax + Section 122).
- If the statue is Plastic: It falls under Chapter 39 (Specific plastic sub-codes matter).
Mistake Alert: Declaring a metal statue as "plastic" is fraud and will lead to severe penalties!
π¦ II. HS Code Classification Matrix (2026 Authority Data)
(Based strictly on the provided data set)
| HS Code | Material & Description | Total Tax Rate (CN Origin) | Tax Breakdown (US Customs) |
|---|---|---|---|
8306.29.00.00 |
Base Metal (Other) Decorative statues not specified as "figurines" or specific forms. |
10.0% | Base: 0% + Add-on: 0% + Sec 122: 10% |
8306.21.00.00 |
Base Metal (Figurines) Specifically "statuettes" or small figurines made of non-precious metal. |
22.0% | Base: 4.5% + Add-on: 7.5% + Sec 122: 10% |
3926.40.00.90 |
Plastic (Other) Decorative statues made of plastic or other polymers. |
15.3% | Base: 5.3% + Add-on: 0% + Sec 122: 10% |
3926.40.00.10 |
Plastic (General) General decorative statues of plastic (no specific conflict). |
15.3% | Base: 5.3% + Add-on: 0% + Sec 122: 10% |
6913.10.10.00 |
Ceramic (Porcelain) Statues made of fine porcelain or high-quality ceramic. |
17.5% | Base: 0% + Add-on: 7.5% + Sec 122: 10% |
6913.90.10.00 |
Ceramic (Other) Other ceramic/statuettes not fitting the porcelain category. |
17.5% | Base: 0% + Add-on: 7.5% + Sec 122: 10% |
π Key Insight:
- Base Metal Figurines (8306.21) carry the highest risk (22%) due to specific "figurine" definitions attracting Section 301 + 122 tariffs.
- Non-Specific Base Metal (8306.29) has a lower total rate (10%) because the base tariff is 0%, but the Section 122 tax still applies.
- Plastic items are uniformly taxed at 15.3%, making them a middle-ground option for cost control.
π° III. 2026 Tax Rate Deep Dive (China Origin to US)
β Origin: China (CN)
β Destination: United States (US)
β Context: 2025-2026 Trade Framework (Section 122 & Base Tariffs)
π― 1. The "Metal Trap": 8306.21.00.00 (Figurines)
Why is this the most expensive?
Because it combines Base Tariff (4.5%) + Section 301 Add-on (7.5%) + Section 122 Tax (10%).
| Component | Rate | Source / Description |
|---|---|---|
| Base Tariff | 4.5% | Standard US MFN Rate for metal statuettes. |
| Section 301 | 7.5% | Added by US Trade Representative (USTR) on specific Chinese metal goods. |
| Section 122 | 10.0% | Mandatory "China Trade" tax on decorative base metal items. |
| TOTAL | 22.0% | High Risk Zone! |
π Strategy: If your statue is a "figurine" (small, human/animal shape), expect to pay 22%. This is the "Figurine Penalty."
π― 2. The "Generic Metal" Option: 8306.29.00.00 (Other Base Metal)
Why is it cheaper (10% vs 22%)?
The base tariff for "other" metal articles is 0%. Only the Section 122 tax applies.
| Component | Rate | Source / Description |
|---|---|---|
| Base Tariff | 0.0% | "Other" metal articles often qualify for lower base rates. |
| Section 301 | 0.0% | No Section 301 add-on applies to this specific sub-category. |
| Section 122 | 10.0% | Still applies to decorative base metal items from China. |
| TOTAL | 10.0% | Best for Metal! |
π Strategy: If your statue is a large decorative piece (e.g., a large bust, garden ornament) that isn't strictly classified as a "statuette/figurine," fight for
8306.29. Savings: 12%!
π― 3. The "Plastic" Standard: 3926.40.00.xx
Why 15.3%?
Plastic statues have a base tariff of 5.3% and incur the Section 122 tax.
| Component | Rate | Source / Description |
|---|---|---|
| Base Tariff | 5.3% | Standard rate for plastic articles of plastics. |
| Section 301 | 0.0% | Generally no Section 301 for this specific plastic sub-category. |
| Section 122 | 10.0% | Mandatory tax on decorative plastic items from China. |
| TOTAL | 15.3% | Stable Mid-Range. |
π― 4. The "Ceramic" Reality: 6913.x0.00.00
Why 17.5%?
Ceramics have a 0% base tariff but attract a 7.5% Section 301 add-on plus the 10% Section 122 tax.
| Component | Rate | Source / Description |
|---|---|---|
| Base Tariff | 0.0% | Often low base rate for ceramics. |
| Section 301 | 7.5% | Crucial: Section 301 applies to ceramics. |
| Section 122 | 10.0% | Mandatory tax on decorative ceramic items from China. |
| TOTAL | 17.5% | Moderate-High. |
π οΈ IV. Clearance Action Plan & Pro Tips
(How to clear your cargo smoothly and legally)
β 1. The "Material Proof" Checklist (Mandatory)
Customs officers will verify the material. You cannot just write "Decoration."
| Document | Requirement | Why It Matters |
| :--- | :--- | :--- |
| Material Certificate | βοΈ Must state exact composition (e.g., "Cast Zinc," "Porcelain," "PVC"). | Determines if you are 8306, 3926, or 6913. |
| Composition Test Report | βοΈ Lab report (XRF or Spectroscopy) if challenged. | Proves it's not "Gold/Silver" (different tariff) or mixed materials. |
| Product Photos | βοΈ High-res shots showing texture (metallic sheen, ceramic glaze, plastic molding marks). | Visual evidence for Customs to differentiate 8306.21 (figurine) vs 8306.29 (other). |
| Bill of Materials (BOM) | βοΈ List of all components (e.g., "Plastic base + Metal top"). | If mixed, Customs may force classification based on "essential character." |
β 2. The "Classification Strategy" (Avoid the 22% Trap)
π₯ Golden Rule: "If it's small and shaped like a person/animal, it's a Figurine (
8306.21)."
| Scenario | Recommended Code | Cost Saving Strategy |
|---|---|---|
| Large Garden Ornament (e.g., 2ft tall statue) | 8306.29.00.00 |
Avoids the 7.5% Section 301 tax. Save 12% vs 8306.21. |
| Small Desktop Figurine (e.g., 6-inch bust) | 8306.21.00.00 |
No choice. Must declare as figurine. Pay 22%. |
| Resin/PVC Statue | 3926.40.00.90 |
Safe bet. 15.3% flat rate. Easy to classify. |
| Ceramic Garden Gnome | 6913.90.10.00 |
Pay 17.5%. Ensure it's not "Porcelain" (6913.10), which is same rate but different sub-code. |
β 3. Special Warning: Section 122 Tax
- What is it? A 10% tax levied on specific Chinese imports under Section 122 of the Trade Expansion Act.
- Does it apply to YOU? YES. According to the data, EVERY decorative statue (Metal, Plastic, Ceramic) from China incurs this 10% flat fee.
- Action: Do not try to evade this. It is applied automatically to HS Codes:
8306,3926,6913for decorative items. - De Minimis? β NO. There is no exemption for small shipments under $800 for these specific HS Codes.
β 4. Packaging & Labeling Tips
- Labeling: Do NOT label as "Metal Statue" if it is plastic. This triggers immediate audits.
- Kitting: If shipping "Statue + Base," declare as a single unit. Do not split the base (metal) from the statue (plastic) if the base is integral to the decoration.
π V. Global Market Comparison (2026)
| Destination | Recommended HS Code | Est. Total Tax (CN Origin) | Note |
|---|---|---|---|
| πΊπΈ USA | 8306.29.00.00 |
10.0% | Best option for metal (avoid figurine). |
| πͺπΊ EU | 6913.10.10.00 |
0% - 4% | Generally lower Section 301 impact, but check anti-dumping duties. |
| π¨π¦ Canada | 3926.40.00.90 |
5% - 10% | Lower Section 301 risk compared to US. |
| π¦πΊ Australia | 6913.90.10.00 |
5% | Generally favorable ceramic rates. |
π Conclusion: The US market is the most expensive due to the Section 301 (7.5%) + Section 122 (10%) stacking.
Strategy: If possible, ship to non-US markets for higher margins. If shipping to US, optimize for8306.29(non-figurine metal) or3926(plastic) to minimize the Section 301 hit.
π¨ VI. Common Pitfalls & Solutions (Blood Lessons)
β Mistake 1: Calling "Metal" "Alloy" to hide it.
π Consequence: Customs X-rays will see density. You will be reclassified to 8306 + penalties.
β
Fix: Declare true material. Use 8306.29 if large/non-figurine.
β Mistake 2: Mixing Materials in one shipment.
π Consequence: If a crate has 5 plastic statues and 1 metal one, Customs may tax the entire crate at the highest rate or demand separate manifesting.
β
Fix: Ship by material. Keep "Plastic" and "Metal" in separate cartons.
β Mistake 3: Ignoring "Section 122".
π Consequence: Expecting 4.5% tax on metal, only to be hit with 22% surprise tax.
β
Fix: Always budget 10% for Section 122 on decorative statues from China.
π― VII. Final Verdict: The Smart Importer's Cheat Sheet
πΏ The "Statue Tax" Equation (China to US):
Total Tax = Base Rate + (Section 301 if applicable) + 10% (Section 122)
| Material | Best Code | Total Tax | Strategy |
|---|---|---|---|
| Metal (Figurine) | 8306.21 |
22% | Avoid if possible. High cost. |
| Metal (Other) | 8306.29 |
10% | BEST for Metal. Large, non-figurine. |
| Plastic | 3926.40 |
15.3% | Good. Stable rate. No Section 301. |
| Ceramic | 6913.xx |
17.5% | Medium. High Section 301. |
π‘ Pro Tip: If you can design your statue to be "Large & Abstract" (not a figurine), move from
8306.21(22%) to8306.29(10%). That's a 55% reduction in tax cost!
β¨ Professional Customs Clearance Starts with Precision!
πΌ Don't guess the HS Code. Calculate the tax. Ship with confidence!
π£ Next Step:
π Contact your broker with the exact material breakdown.
π¦ Verify if your design qualifies as a "Figurine" (8306.21) or "Other" (8306.29).
π Optimize your product design to unlock the 10% tax tier!
π Disclaimer: Tax rates and regulations are subject to change. Always verify with US Customs and Border Protection (CBP) or a licensed customs broker before shipment.
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.