Plastic Statuettes
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 8306210000 | 22.0% | CN | US | Official Doc |
| 8306290000 | 10.0% | CN | US | Official Doc |
| 6913101000 | 17.5% | CN | US | Official Doc |
AI Analysis
πΊ Plastic Statuettes & Decorative Articles
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π One, Product Definition & Classification: What Exactly Are "Plastic Statuettes"?
Plastic statuettes and decorative items are ubiquitous in global trade, ranging from action figures and dolls to ornamental home decor. In international trade, classification hinges on material composition and function. While visually similar to ceramic or metal statues, plastic items fall under distinct chapters (primarily Chapter 39 and 83 if plated/covered, though pure plastic is Ch. 39).
Key Distinctions: * Pure Plastic/Resin/Celluloid: Falls under Chapter 39. * Base Metal (including plated plastic, if the base structure is metal): Falls under Chapter 83. * Ceramic/Porcelain: Falls under Chapter 69.
β οΈ Critical Classification Point:
- If the item is 100% plastic (including resin, PVC, ABS, etc.) in the form of a statue or ornament β HS 3926.40
- If the item is base metal (or heavily plated base metal acting as the structural statue) β HS 8306.21/8306.29
- If the item is ceramic (even if painted/plastic-coated, if the base is ceramic) β HS 6913
π¦ Two, HS Code Classification Details (2026 Latest Authorizedε―Ήη §)
| HS Code | Product Description | Application Scenario | Material Basis |
|---|---|---|---|
3926.40.00.90 |
Statues and other ornaments of plastic or of other materials | General plastic statues, resin figurines, plastic holiday decorations | β Pure Plastic/Resin/Other |
3926.40.00.10 |
Decorative articles of plastic or similar bases | Plastic decorative items (often used for generic plastic ornaments) | β Pure Plastic/Similar |
8306.21.00.00 |
Statuettes and other ornaments of base metal | Metal statues, alloy figurines, bronze/copper/iron ornaments | β Base Metal (Non-Electroplated/Base) |
8306.29.00.00 |
Statuettes and other ornaments of base metal | Other base metal ornaments (often includes plated/finished metal items) | β Base Metal (Plated/Finished) |
6913.10.10.00 |
Small statuettes and ornaments of ceramic or porcelain | Ceramic figurines, porcelain dolls, glazed ceramic decor | β Ceramic/Porcelain |
6913.90.10.00 |
Small statuettes and ornaments of ceramic | Other ceramic ornaments (e.g., unglazed, specific ceramic types) | β Ceramic |
π Important Note:
- Plastic vs. Base Metal: Even if a plastic statue is painted to look like metal, it remains HS 3926.40 unless the base material is actually metal.
- Ceramic vs. Plastic: Glazed pottery is HS 6913, not plastic. Do not confuse ceramic bases with plastic coatings.
π° Three, 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Additions)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates include Section 301 and Section 122 provisions.
π― 1. 3926.40.00.90 & 3926.40.00.10 ββ Plastic Statuettes & Decorations
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surtax | 0.0% (Note: Check specific HTS subheadings for updates; current data shows 0.0% for these specific subcodes in the provided dataset) |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligibility | β Not Eligible (Section 321 de minimis generally excludes goods subject to Section 301 or specific enumerated exclusions; ensure compliance) |
| Legal Basis Path | HTSUS:3926.40 β Section 322 (122ζ‘ζ¬Ύ): 10% + Base: 5.3% |
π Explanation:
- The Base Tariff is 5.3%.
- The Section 122 Tariff (often referred to as "122ζ‘ζ¬Ύ" in trade contexts) adds a fixed 10%.
- Total: 5.3% + 10% = 15.3%.
- Note: Some plastic items may face Section 301 tariffs (25%), but according to the provided<DATA>, the surtax is listed as 0.0% for these specific codes. Always verify against the latest USTR lists.
π― 2. 8306.21.00.00 ββ Base Metal Statuettes (Non-Electroplated/Base)
| Item | Content |
|---|---|
| Base Duty Rate | 4.5% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 22.0% |
| Tax Calculation | CIF Value Γ 22.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:8306.21 β Section 301: 7.5% + Section 122: 10% + Base: 4.5% |
π Explanation:
- Higher base duty (4.5%) plus a specific Section 301 surtax (7.5%) and Section 122 (10%) results in a higher total burden.
- Total: 4.5% + 7.5% + 10% = 22.0%.
π― 3. 8306.29.00.00 ββ Other Base Metal Statuettes
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value Γ 10.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:8306.29 β Section 122: 10% + Base: 0.0% |
π Explanation:
- This is the most cost-effective classification if the item can be legitimately classified here.
- Total: 0% + 0% + 10% = 10.0%.
- Caution: Must strictly meet the definition of "Other Base Metal Ornaments." Misclassification from plastic (15.3%) or ceramic (17.5%) to this 10% rate is a common audit target.
π― 4. 6913.10.10.00 & 6913.90.10.00 ββ Ceramic/Porcelain Statuettes
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:6913 β Section 301: 7.5% + Section 122: 10% + Base: 0.0% |
π Explanation:
- Base duty is 0%, but Section 301 (7.5%) and Section 122 (10%) apply.
- Total: 0% + 7.5% + 10% = 17.5%.
π οΈ Four, Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| β Product Description | βοΈ | Must specify material (e.g., "PVC Statuette," "Resin Figurine," "Ceramic Doll") |
| β Material Breakdown | βοΈ | % composition of plastic, metal, ceramic, paint, etc. |
| β Photos (Clear) | βοΈ | Front, back, bottom, and close-up of material texture |
| β Commercial Invoice | βοΈ | State "Statuette/Ornament" and correct HTS Code |
| β Packing List | βοΈ | Net weight, gross weight, dimensions |
| β Country of Origin | βοΈ | Certificate of Origin if claiming preferential rates (e.g., USMCA, though unlikely for China origin) |
β 2. Declaration Tips (Key Mantra)
π₯ βMaterial Determines Code, Section 122 is Universal, Section 301 Varies by Subcode!β
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Plastic Statue | 3926.40.00.90 (15.3%) |
Misdeclaring as "Toy" or "Metal" |
| Metal Statue | 8306.29.00.00 (10.0%) |
Misdeclaring as Plastic (15.3%) to avoid 301 |
| Ceramic Statue | 6913.10.10.00 (17.5%) |
Misdeclaring as Plastic (15.3%) |
| Plated Metal | 8306.21.00.00 (22.0%) |
Ignoring Section 301 surtax |
π Crucial Warning:
- Do NOT misclassify plastic items as "base metal" to save on Section 301 tariffs. CBP audits frequently check for material authenticity. If the core is plastic, it must be3926.
- Section 122 Tariff (10%) applies to ALL categories listed above. Do not assume it is waived.
β 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Material Items | If a statue has a ceramic head and plastic body, consult HTS General Rules of Interpretation (GRI 3). Often, the essential character determines the code. |
| Collectibles vs. Toys | "Statuettes" (decorative) vs. "Toys" (playful). Toys may have different codes (e.g., 9503), but decorative statues with no play function are 3926/8306/6913. |
| Packaging | If packed in a collectorβs box, the declaration should still focus on the item itself, not the box. |
π Five, Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.40.00.90 |
15.3% | None Specific | Section 122 (10%) + Base (5.3%) |
| π¨π³ China | 3926.40.00.90 |
~10-15% (Import Duty) | CCC (if applicable) | Varies by specific subheading |
| πͺπΊ EU | 3926.90 |
0-6.5% | CE (if electrical parts) | No Section 301/122 equivalents |
| π¬π§ UK | 3926.90 |
0-6.5% | UKCA | Post-Brexit rules apply |
| π―π΅ Japan | 3926.90 |
0-5% | None | Generally low tariffs |
π Conclusion:
- USA has the most complex tariff structure due to Section 301 and Section 122.
- Plastic Statuettes (15.3%) are cheaper than Ceramic (17.5%) or Base Metal (22.0%) in the US market under current rules.
π Six, Common Errors & Pitfall Guide (Blood Lessons)
β Mistake 1: Classifying Plastic statues as Metal to avoid Section 301
π Consequence: Audit, penalty, and retroactive tax + interest. CBP uses X-rays and material tests.
β Mistake 2: Ignoring Section 122 (10%)
π Consequence: Underpayment of duties. This tariff applies to nearly all imported goods from certain regions.
β Mistake 3: Confusing Ceramic with Plastic
π Consequence: If CBP determines the item is ceramic, you owe the difference (17.5% vs 15.3%) plus penalties.
β Mistake 4: Using vague descriptions like "Home Decor"
π Consequence: Customs may assign a higher default duty rate. Be specific: "PVC Statuette, Model XYZ."
β Correct Practice:
"Plastic Statuette, PVC Material, Decorative, Model ABC, Origin: China" β HS 3926.40.00.90
π― Seven, Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "Plastic is 15.3%, Ceramic is 17.5%, Base Metal varies (10-22%)."
πΉ "Section 122 (10%) is universal; Section 301 is specific."
πΉ "Misclassification leads to audits; precision leads to profit!"
π Pro Tip:
If your plastic statuettes are shipped in small quantities (B2C), ensure they are not misdeclared as "gifts" to evade the 10% Section 122 tariff. De minimis rules are strict for Section 301/122 goods.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product photos + Apply for HTS Code Pre-Ruling
π Ensure smooth clearance, avoid delays, and maximize profit margins!
β¨ Professional customs clearance starts with accurate classification!
πΌ Every percentage point of duty difference is your net profit difference!
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.