Other Material Statue
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8306210000 | 22.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 6913905000 | 23.5% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 6913901000 | 17.5% | CN | US | Official Doc |
Product Images
AI Analysis
πΏ Other Material Statue (Statuettes/Decorative Figurines)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Understanding "Other Material Statues"
"Statuettes" or "Decorative Statues" are non-functional artistic objects used primarily for decoration, collection, or display. In international trade, the crucial differentiator is Material Composition. If the statue is not made of metal (Chapter 83), ceramic (Chapter 69, though some ceramics fall here), glass, stone, or wood specifically designated elsewhere, it falls under the "Other Materials" catch-all category.
Common materials include: * Resin/Polymer: The most common "Other Material." * Plastic: Often misclassified but specific rules apply. * Composite Materials: Mixtures not specified in other chapters.
β οΈ Key Distinction Point:
- If made of Ceramic β Often falls under 6913 (Porcelain/Ceramic Statuettes).
- If made of Base Metal β Falls under 8306 (Statuettes of Base Metal).
- If made of Plastic/Resin β Falls under 3926 (Articles of Plastics/Resins).
- "Other Material" is a residual category. Accurate material identification is critical to avoid high penalties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four most likely classifications for "Other Material Statues" with their corresponding tax breakdowns.
| HS Code | Product Description | Material/Logic Match | Total Tax Rate | Key Risk Factor |
|---|---|---|---|---|
8306.21.00.00 |
Statuettes and other ornamental articles, of base metal | Mismatch Risk: Classified as "Base Metal," but user input says "Other Material." Logic: Fallback for metallic-looking items. | 22.0% | High tariff due to Section 122 & 301 tariffs. Misclassification penalty if not metal. |
3926.40.00.90 |
Statuettes and other ornamental articles, of plastics | Perfect Match: "Other Materials" often includes resin/plastic. "Statuettes" matches explicitly. | 15.3% | Lower tax base. Best for resin/plastic items. |
3926.40.00.10 |
Statuettes and other ornamental articles, of plastics | Perfect Match: Specific subheading for plastic statuettes. "Other Materials" covers plastics. | 15.3% | Identical tax to .90, but different administrative classification. |
6913.90.50.00 |
Statuettes, ornaments, of porcelain or china | Mismatch Risk: Classified as Ceramic. "Other Material" is a stretch unless itβs composite ceramic. | 23.5% | Highest Tax. Avoid unless item is truly ceramic/porcelain. |
6913.90.10.00 |
Statuettes, ornaments, of other ceramic materials | Partial Match: "Other Material" could be non-porcelain ceramic. | 17.5% | Moderate-High tax. Applicable for stone-like or composite ceramics. |
π Critical Note:
- The term "Other Material" is ambiguous. Customs will look at the primary component.
- Resin/Plastic = 3926 (Lowest Tax).
- Ceramic/Stoneware = 6913 (Higher Tax).
- Metal = 8306 (Middle Tax).
- Misclassification (e.g., calling plastic "other material" to avoid 3926) is a common audit trigger.
π° III. 2026 Latest Tariff Rate Detailed Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Origin: China (CN) (Implied by "Section 122" and "301" references in data)
β Effective Date: Current 2026 Tariff Schedule
π― 1. 3926.40.00.90 & 3926.40.00.10 ββ Statuettes of Plastics (Recommended for Resin/Plastic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 (Trade War) | 0.0% (Note: Data shows 0.0% for this specific subheading, likely due to exclusion lists or specific plastic categories) |
| Section 122 (IEEPA) | +10.0% (Additional duty on Chinese imports) |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Applicable (Section 321 de minimis usually does not apply to high-risk or restricted goods, but verify with current CBP guidance) |
| Legal Basis | USITC:3926.40.00.10/90 + IEEPA:122 |
π Interpretation:
- This is the most cost-effective classification if the item is indeed plastic/resin.
- The 0% Section 301 rate is a significant advantage over metal or ceramic.
- Ensure the material test report explicitly states "Polymer/Resin/Plastic" to support this claim.
π― 2. 8306.21.00.00 ββ Statuettes of Base Metal
| Item | Content |
|---|---|
| Base Tariff | 4.5% |
| Section 301 (Trade War) | +7.5% |
| Section 122 (IEEPA) | +10.0% |
| Total Tax Rate | 22.0% |
| Calculation | CIF Value Γ 22.0% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis | USITC:8306.21.00.00 + USITC:Footnote301 + IEEPA:122 |
π Interpretation:
- Higher total tax than plastics.
- Only use if the statue is primarily base metal (e.g., brass, zinc alloy).
- If itβs a plastic statue with metal paint, it is not 8306.
π― 3. 6913.90.10.00 & 6913.90.50.00 ββ Ceramic/Porcelain Statuettes
| Item | Content |
|---|---|
| Base Tariff | 0.0% (.10) / 6.0% (.50) |
| Section 301 (Trade War) | +7.5% |
| Section 122 (IEEPA) | +10.0% |
| Total Tax Rate | 17.5% (.10) / 23.5% (.50) |
| Calculation | CIF Value Γ 17.5% or 23.5% |
| De Minimis Exemption | β Not Applicable |
π Interpretation:
- 6913.90.50.00 is the most expensive option (23.5%).
- Only applicable if the item is Ceramic/Porcelain.
- "Other Material" is a dangerous fallback here; if you guess wrong, you face heavy back-taxes.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| β Material Test Report | βοΈ CRITICAL | Must prove the primary material (Resin, Ceramic, Metal). Without this, CBP may assign the highest duty rate. |
| β Product Photos | βοΈ | Show texture, weight, and details to distinguish plastic from ceramic. |
| β Commercial Invoice | βοΈ | Describe as "Resin Decorative Statue" or "Plastic Statuette," NOT just "Other Material Statue." |
| β Packing List | βοΈ | Include weight and dimensions for duty calculation. |
| β Country of Origin Certificate | βοΈ | To verify Chinese origin for Section 122/301 application. |
β 2. Classification Strategy (Golden Rules)
π₯ βMaterial Dictates Duty, Not Description!β
| Scenario | Correct HS Code | Tax | Why? |
|---|---|---|---|
| Resin/Plastic Statue | 3926.40.00.90 |
15.3% | "Other Material" typically defaults to plastics/resins in this context. Lowest tax. |
| Metal Statue | 8306.21.00.00 |
22.0% | If itβs heavy, magnetic, or metallic-looking. |
| Ceramic/Clay Statue | 6913.90.10.00 |
17.5% | If itβs fragile, glazed, or ceramic-like. |
| Mixed Material | Consult Broker | Variable | If >50% plastic, likely 3926. If >50% metal, likely 8306. |
π Critical Tip:
- Do NOT use "Other Material" as the final classification. It is a legal descriptor, not a product type.
- If you declare "Other Material" without specifying plastic/ceramic/metal, CBP may reject the entry or assign the highest possible rate (23.5%).
β 3. Special Cases & Mitigation
| Situation | Recommendation |
|---|---|
| High-Value Collectibles | Consider Section 321 De Minimis if value <$800 and shipped directly to consumer (if eligible). Verify current CBP rules. |
| OEM Custom Statues | Provide design specs to prove material composition. |
| Packaging with Statue | Declare statue and packaging separately if packaging is significant (e.g., wooden box vs. plastic wrap). |
| Disputed Material | Request a Binding Ruling from CBP before shipment. Cost: ~$500β$1,000. Saves thousands in penalties. |
π V. Global Market Comparison (2026)
| Country | Recommended HS Code | Est. Tax Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.40.00.90 |
15.3% | Includes 10% IEEPA + 5.3% Base. |
| π¨π³ China | 3926.40.00.90 |
~5-10% | Lower base rates. No Section 122. |
| πͺπΊ EU | 3926.90.97 |
~4% | No additional trade war tariffs. |
| π¬π§ UK | 3926.90.97 |
~4% | Post-Brexit tariff structure. |
| π¨π¦ Canada | 3926.40.90 |
~0-6% | FTA benefits if applicable. |
π Conclusion:
- The US market is the most expensive due to Section 122 and 301 tariffs.
- Plastic/Resin (3926) remains the most tax-efficient classification for "Other Material" statues.
- Ceramic (6913) and Metal (8306) carry higher duty burdens.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Plastic Statue as "Other Material" without specifying plastic.
π Consequence: CBP may classify as 6913 (Ceramic) by default due to lack of evidence β 23.5% tax instead of 15.3%.
β Error 2: Using 8306 for a Resin Statue that looks metallic.
π Consequence: Misclassification audit. Pay 22% instead of 15.3% + penalties.
β Error 3: Ignoring Section 122.
π Consequence: All Chinese-origin statues face an additional 10% tariff. Failure to declare leads to seizure.
β Correct Declaration Example:
"Decorative Resin Statuette, Hand-Painted, For Home Decoration, Model XYZ, 100% Resin"
π― VII. Conclusion: Precision Classification Saves Money
π― Key Takeaway:
πΉ "Other Material" is not a final classification. It must be defined as Plastic, Ceramic, or Metal.
πΉ Plastic/Resin (3926) is the cheapest (15.3%) and safest for most "other" statues.
πΉ Always provide Material Test Reports to justify your HS Code.
π Pro Tip:
If your statue is high-value or mixed material, apply for a CBP Binding Ruling before shipping. This locks in the 15.3% rate and prevents surprise audits.
π£ Immediate Action:
π Contact Your Customs Broker: Provide photos + material specs.
π Update Your Invoice: Change "Other Material Statue" to "Resin Decorative Statuette."
π Optimize Your Duty Rate: From 23.5% β 15.3%!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percentage point matters. Donβt leave money on the table.
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.