Garden 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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πΏ Garden Decorative Statues: The Ultimate HS Code & Tariff Guide for 2026
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Are You Classifying "Statues" Correctly?
Garden decorative statues are ubiquitous in landscaping, art collection, and home decor. However, in international trade, "Statue" is not a single HS Code. The classification depends entirely on Material and Specific Form.
Misclassification is the #1 cause of customs delays, penalties, and excessive duty payments. Below is the authoritative breakdown based on the 2026 US Tariff Schedule for imports from China.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Inferred Material | Category Logic |
|---|---|---|---|
8306.29.00.00 |
Decorative Statues | Base Metal (Non-specific) | Generic fallback for base metal statues not listed elsewhere |
8306.21.00.00 |
Decorative Statues, of Small Statues | Base Metal (Likely) | Specific category for "Small Statues" made of base metal |
3926.40.00.90 |
Decorative Statues | Plastic / Other Polymers | Classified under "Other articles of plastics" |
3926.40.00.10 |
Decorative Statues | Plastic / Other Polymers | Specific "Other" fallback for plastic statues |
6913.10.10.00 |
Decorative Statues | Porcelain / Ceramic | High-quality ceramic statues (porcelain) |
6913.90.10.00 |
Decorative Statues | Ceramic (General) | General ceramic statues (earthenware/stoneware) |
π Key Distinction:
- Metal vs. Plastic: If it sounds heavy and metallic β Look at 8306. If it sounds light or painted plastic β Look at 3926.
- Ceramic Quality: Is it fine porcelain (delicate, white, translucent) or standard garden ceramic? 6913.10 vs. 6913.90.
π° III. 2026 Latest Tariff Rate Details (Including Section 301 & 122 Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current enforcement of Section 301 (122 Clauses) + Base Tariffs
π― 1. 8306.29.00.00 & 8306.21.00.00 β Base Metal Statues
These items fall under Chapter 83 (Articles of Base Metal). Metal statues often face the highest combined tariffs due to Section 301 restrictions.
| Item | Content |
|---|---|
| Base Duty Rate | 4.5% (for 8306.21.00.00) or 0.0% (for 8306.29.00.00 - specific fallback logic) |
| Section 301 Duty (122 Clauses) | +7.5% (applied to most base metal decorative articles) |
| Section 122 Tariff (New/Specific) | +10% (Targeted addition for specific decorative metal items) |
| Total Effective Tax Rate | 22.0% (for 8306.21) 10.0% (for 8306.29) |
| Tax Calculation | CIF Value Γ Total Rate |
| Legal Basis Path | HTSUS:8306.21.00 β Section 301: Footnote 9903.88.01 β 122 Clause: 10% Add-on |
π Explanation:
- 8306.21.00.00: "Small statues of base metal." Higher base rate (4.5%) + 7.5% Sec 301 + 10% 122 = 22.0%.
- 8306.29.00.00: "Other statues of base metal." Lower base rate (0.0%) + 10% 122 = 10.0%.
- β οΈ Risk: Base metal statues are heavily scrutinized. Ensure the material is correctly identified to avoid misclassification penalties.
π― 2. 3926.40.00.90 & 3926.40.00.10 β Plastic Statues
Plastic statues fall under Chapter 39 (Plastics and Articles Thereof). These generally have lower base tariffs but are still subject to Section 122 additions.
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Standard for other plastic articles) |
| Section 301 Duty | 0.0% (No additional Section 301 rate for this specific subheading in current data) |
| Section 122 Tariff | +10% (Specific add-on for decorative plastic items) |
| Total Effective Tax Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| Legal Basis Path | HTSUS:3926.40.00 β Section 122: 10% Add-on |
π Explanation:
- Both3926.40.00.10and.90share the same rate structure.
- .10 is the "Other" specific fallback; .90 is the generic "Other" fallback.
- Total 15.3% is significantly more competitive than metal statues.
π― 3. 6913.10.10.00 & 6913.90.10.00 β Ceramic/Porcelain Statues
Ceramic statues fall under Chapter 69 (Ceramic Products). Porcelain often has zero base duty, while general ceramic has a small base duty.
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (For Porcelain - 6913.10) 0.0% (For Ceramic - 6913.90) |
| Section 301 Duty | +7.5% (Applies to ceramic articles) |
| Section 122 Tariff | +10% (Specific add-on for ceramic decor) |
| Total Effective Tax Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| Legal Basis Path | HTSUS:6913.10/90 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- 6913.10.10.00: Porcelain statues. Base 0% + 7.5% Sec 301 + 10% 122 = 17.5%.
- 6913.90.10.00: Other Ceramic statues. Base 0% + 7.5% Sec 301 + 10% 122 = 17.5%.
- β Advantage: No base duty makes this category tax-efficient despite the 17.5% total.
π οΈ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Guide)
β 1. Preparation Checklist (Non-negotiable)
| Document | Required? | Purpose |
|---|---|---|
| β Material Declaration | βοΈ | Must explicitly state "Resin," "Zinc Alloy," "Porcelain," etc. Vague terms like "Statue" cause delays. |
| β Product Photos | βοΈ | Clear images of texture, weight indicators, and base material. |
| β Structure Diagram | βοΈ | For metal statues, show if it's hollow or solid (affects valuation). |
| β Commercial Invoice | βοΈ | Must match HS Code description exactly. |
| β Packing List | βοΈ | Weight and dimensions critical for calculating CIF. |
β 2. Declaration Tips (Key Mantra)
π₯ "Material First, Then Shape! Don't Just Say 'Statue'!"
| Scenario | Correct HS Code | Incorrect Practice | Risk |
|---|---|---|---|
| Zinc Alloy Small Figurine | 8306.21.00.00 |
Declaring as 8306.29 (Generic) |
Audit risk for misclassification |
| Resin Garden Gnome | 3926.40.00.90 |
Declaring as 6913 (Ceramic) |
15.3% vs 17.5% savings missed |
| White Porcelain Angel | 6913.10.10.00 |
Declaring as 6913.90 |
No tax saving, but potential compliance flag |
| Mixed Material Statue | Depends on Primary Material | Declaring as "Mixed" | Customs will assign the highest duty rate |
β 3. Special Case Handling
| Situation | Advice |
|---|---|
| Resin that looks like Stone/Ceramic | Declare as Plastic (3926). Resin is chemically a plastic polymer. Do NOT declare as ceramic unless it's fired clay. |
| Metal Painted to Look like Bronze | Declare as Base Metal (8306). The base material determines the code, not the finish. |
| Statue with LED Lights | If electronics are integral, it might shift to 9405 (Lamps), but decorative statues usually stay in their material chapter. Consult a broker. |
| High-Value Collectibles | Provide Appraisal Letters. Value affects duty calculation but not HS Code. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Total Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | Material-Based (See above) | 10% - 22% | Includes Section 301 & 122 Clauses |
| π¨π³ China | Material-Based | Low/0% | Most statues have 0-5% import duty in China |
| πͺπΊ EU | Material-Based | 0% - 6% | No Section 301. Standard MFN rates apply. |
| π¬π§ UK | Material-Based | 0% - 6% | Post-Brexit rates similar to EU. |
| π¨π¦ Canada | Material-Based | 0% - 9.5% | CUSMA/USMCA may apply if non-Chinese origin. |
π Conclusion:
- USA is the most expensive market due to Section 122 & 301.
- Plastic (15.3%) and Base Metal Generic (10.0%) are the most cost-effective if material allows.
- Ceramic (17.5%) is moderate but stable.
π VI. Common Errors & Pitfall Guide (Blood Tears Lessons)
β Error 1: Declaring "Resin Statue" as "Ceramic"
π Consequence: Resin is plastic. Misclassification β Audit & Penalties.
β
Correct: Declare as 3926.40.00.90 (Plastic).
β Error 2: Declaring "Metal Statue" as "General Decor" (e.g., 9403)
π Consequence: HS Code 8306 is specific. Misclassification β 10-22% Duty vs. Potential 0-6% if miscoded.
β
Correct: Always use 8306 for base metal statues.
β Error 3: Ignoring Section 122 Tariff (10%)
π Consequence: Budget fails. You thought duty was 5%, but it's 15.3%.
β
Correct: Always add +10% for Section 122 in calculations for US imports.
β Error 4: Vague Description: "Garden Statue"
π Consequence: Customs officer guesses wrong. Delayed clearance.
β
Correct: Use "Porcelain Garden Statue, 30cm, White" or "Zinc Alloy Figurine, 15cm, Bronze Finish".
π― VII. Conclusion: Precision Classification for Profit Maximization!
π― Remember the Mantra:
πΉ "Material Dictates Code, Not Just Shape!"
πΉ "Plastic 15.3%, Metal 10-22%, Ceramic 17.5%!"
πΉ "Section 122 Adds 10% Always for US!"
π Pro Tip:
If your statues are made of Wood, Glass, or Stone, they are NOT in this list. Check HS 4420, 7013, or 6801 respectively.
For Resin, always treat it as Plastic (3926) unless proven otherwise.
π£ Immediate Action:
π Verify Material with Supplier β Assign HS Code β Calculate Total Duty (Base + 301 + 122) β Declare Precisely.
π Clear Customs Smoothly, Maximize Margin!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent of Duty Saved is Pure Profit!
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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.