Photo Decor
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9703900000 | 17.5% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 9703100000 | 17.5% | CN | US | Official Doc |
| 7117909000 | 28.5% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
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AI Analysis
πΌοΈ Photo Decor (Photographic Decorative Items)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Truly Understand "Photo Decor"?
"Photo Decor" refers to decorative items that incorporate photographic prints, images, or artistic reproductions. In international trade, these items are highly heterogeneous, ranging from framed prints to 3D sculptures with photographic elements. The correct HS Code depends heavily on the material, form, and primary function (artistic sculpture vs. plastic ornament vs. non-precious imitation jewelry).
β οΈ Key Distinction Point:
- If the item is primarily an artistic sculpture/statue (e.g., a resin figurine with a photo print) β Look at Chapter 97.
- If the item is primarily a plastic ornament/decoration (e.g., a plastic snow globe or ornament with a photo) β Look at Chapter 39.
- If the item is a non-precious imitation piece of jewelry (e.g., a photo pendant or necklace) β Look at Chapter 71.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four most likely classifications for "Photo Decor":
| HS Code | Product Description | Application Scenario | Primary Material/Feature |
|---|---|---|---|
9703.90.00.00 |
Sculptures and statuettes, other | Artistic sculptures, statues with decorative photo elements | Based on fallback category; inferred from shape similar to sculptures. |
3926.40.00.10 |
Ornaments and decorations, of plastics | Plastic ornaments, decorative items made of plastic | Plastic or similar material; matches decorative purpose. |
9703.10.00.00 |
Original sculptures and statuettes | Original artistic works in sculpture/statue form | Fallback category; matches decorative purpose of sculptures. |
7117.90.90.00 |
Imitation jewelry, of other materials | Photo pendants, photo necklaces, non-precious decorative jewelry | Inferred as non-precious imitation jewelry based on use. |
π Key Reminder:
- Plastic Ornaments (3926.40.00.10) and Resin/Plastic Decor (3926.40.00.90) often have lower base tariffs but are subject to specific trade measures.
- Sculptural Decor (9703.xx) is treated as artistic works, often attracting higher additional tariffs under Section 301.
- Imitation Jewelry (7117.90.90.00) has a higher base tariff but may be classified differently if not worn as jewelry.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (for imports thereafter)
π― 1. 9703.90.00.00 ββ Sculptures and Statuettes, Other
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No (High value threshold for Section 301 applies) |
| Legal Basis Path | USITC:9703.90.00.00 β Section 301: 7.5% β IEEPA:9903.01.24: 10% |
π Explanation:
- "Base 0%" reflects the low duty for artistic sculptures.
- "Section 301 Surtax 7.5%": Applies to many art/sculpture items from China.
- "IEEPA 10%": Standard surcharge for Chinese goods under International Emergency Economic Powers Act.
- Total 17.5% is moderate but significant for low-margin decor.
π― 2. 3926.40.00.10 ββ Ornaments and Decorations, of Plastics
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | 0.0% |
| IEEPA Surcharge | +10% |
| Total Tariff | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3926.40.00.10 β IEEPA:9903.01.25: 10% |
π Note:
- Base tariff is higher (5.3%) than sculptures, but no Section 301 surtax applies here.
- IEEPA 10% still applies.
- Total 15.3% is slightly lower than sculptures due to the 0% Section 301 rate.
- Applies to plastic snow globes, plastic ornaments with photos, etc.
π― 3. 9703.10.00.00 ββ Original Sculptures and Statuettes
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:9703.10.00.00 β Section 301: 7.5% β IEEPA:9903.01.24: 10% |
π Note:
- Same rate as9703.90.00.00because both are in Chapter 97 (Works of Art).
- Applies only if the item qualifies as an "Original" sculpture. Mass-produced photo decor usually falls under9703.90.00.00.
π― 4. 7117.90.90.00 ββ Imitation Jewelry, of Other Materials
| Item | Content |
|---|---|
| Base Tariff | 11.0% |
| Section 301 Surtax | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff | 28.5% |
| Tax Calculation | CIF Value Γ 28.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:7117.90.90.00 β Section 301: 7.5% β IEEPA:9903.01.24: 10% |
π Warning:
- Highest Tariff Among Options (28.5%).
- Only classify as "Imitation Jewelry" if the item is worn on the body (necklace, bracelet, pendant).
- A photo frame or wall decor should NOT be classified here to avoid overpaying.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (None Can Be Missing)
| Document | Mandatory | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Material composition (plastic, resin, wood, metal), dimensions, weight. |
| β Product Photos (Including Label) | βοΈ | Clear view of the item, showing it is "decorative" and not functional machinery. |
| β Commercial Invoice | βοΈ | Must describe item accurately (e.g., "Plastic Photo Ornament" or "Resin Sculpture"). Avoid vague terms like "Photo Decor." |
| β Packing List | βοΈ | Show packing details to prove bulk/retail nature. |
| β Material Declaration | βοΈ | Explicitly state if made of plastic, resin, or other materials to justify HS Code. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material Defines Code, Form Defines Chapter, Vague Names Lead to Audit!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Ornament with Photo | 3926.40.00.10 (Ornaments, of plastics) |
Calling it "Plastic Toy" β 25%+ Tariff |
| Resin Figurine with Photo | 9703.90.00.00 (Sculpture, other) |
Calling it "Plastic Figure" β Risk of reclassification |
| Photo Pendant/Necklace | 7117.90.90.00 (Imitation Jewelry) |
Calling it "Decoration" β Lower tariff but risk of penalty if worn |
| Framed Photo Art | 4911.10.90.00 (Not in Data) or 9703.90.00.00 |
If artistic sculpture β 9703; if printed picture β 4911 |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Plastic body, Metal frame) | Declare the primary material (plastic) for 3926.40.00.10 if it defines the character. |
| Original Art vs. Mass Production | Only 9703.10.00.00 applies to original works. Mass-produced photo decor goes to 9703.90.00.00 or 3926. |
| Wearable Photo Items | If itβs a necklace, classify as 7117.90.90.00 despite higher tax. Misclassification leads to penalties. |
| Wall Hanging Photo Art | If itβs a flat picture, it may not be 9703. Consider 4911 (Picture prints). If 3D relief, 9703.90.00.00. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.40.00.10 or 9703.90.00.00 |
15.3% - 17.5% | None specific | Section 301 & IEEPA apply |
| π¨π³ China | 3926.40.00.10 or 9703.90.00.00 |
0% - 5% | CCC (if applicable) | No additional surtaxes |
| πͺπΊ EU | 3926.40.90 or 9703.00 |
0% - 4.5% | CE (if electronic) | No Section 301 equivalent |
| π¦πΊ Australia | 3926.40.00 or 9703.00 |
5% | None | Standard MFN rates |
| π―π΅ Japan | 3926.40 or 9703.00 |
0% - 3% | PSE (if electronic) | No additional surtaxes |
π Conclusion:
- USA is the most complex market due to IEEPA (10%) and Section 301 (0-7.5%) layers.
- China Origin matters: Even if shipped from Vietnam, if manufactured in China, US tariffs may still apply.
- Plastic Decor (3926) often has a slight edge in total tax (15.3%) over Sculptures (9703, 17.5%) due to 0% Section 301 rate.
π VI. Common Errors & Pitfall Guide (Lessons Learned the Hard Way)
β Error 1: Calling all "Photo Items" "Furniture" or "Toys"
π Consequence: Misclassification β High fines + Re-export costs.
β Error 2: Using "Photo Frame" for a 3D Sculpture
π Consequence: Customs may reclassify as 4911 (lower tax) but penalize for misdescription if itβs clearly a sculpture.
β Error 3: Ignoring "Imitation Jewelry" classification for wearables
π Consequence: If you declare a photo necklace as "Decoration" (3926) to save tax, customs will catch it β Back taxes + Penalty.
β Error 4: Not declaring "Chinese Origin" correctly
π Consequence: Automatic 25%+ surtax if not properly documented.
β Correct Approach:
"Plastic Photo Ornament, 3-inch, Decorative, Model XYZ, Made in China" β
3926.40.00.10
"Resin Sculpture with Photo Print, 12-inch, Art Decor, Model ABC, Made in China" β9703.90.00.00
π― VII. Conclusion: Professional Declaration, Save Time & Money!
π― Remember the Mnemonic:
πΉ "Plastic Decor = 15.3% (3926), Sculpture = 17.5% (9703), Jewelry = 28.5% (7117)"
πΉ "HS Code Saves Lives, Tax Rates Decide Profits, Declare Accurately to Avoid Fines!"
π Pro Tip:
If your "Photo Decor" is high-value art, consider applying for an Advance Ruling (US CBP) to confirm the HS Code and tariff liability. This prevents sudden tax hikes at customs.
π£ Immediate Action:
π Contact a Professional Customs Broker
πΈ Provide Clear Product Photos & Material Specs
π Ensure Smooth Customs Clearance, Maximize Profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Dollar of Tariff 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.