Resin Decorations
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 7117909000 | 28.5% | CN | US | Official Doc |
| 7117907500 | 10.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
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๐จ Resin Decorations โ Comprehensive HS Code & Tariff Guide (2026 Update)
๐ HS Code Classification & Customs Clearance Strategy | 2026 Latest Tariff Rules | Expert-Level Compliance Framework
๐ One Product, Multiple Codes โ Why the Tax Varies So Much!
Resin decorations are popular in home dรฉcor, gift markets, and retail displays. But hereโs the catch: the same product can be classified under different HS Codes based on its form, function, and intended use, leading to wildly different tariffs โ from 10% to 28.5%!
This guide breaks down every possible HS Code for resin decorations, explains why each applies, and gives actionable clearance advice to avoid costly mistakes.
๐ฆ 1. HS Code Breakdown: Which Code Fits Your Resin Decoration?
| HS Code | Product Description | Why It Applies | Tax Rate |
|---|---|---|---|
3926.40.00.90 |
Resin decorative items, made of resin, shaped as statues or ornamental objects | Used for artistic or decorative purposes (e.g., figurines, garden ornaments, wall art) | 15.3% |
3926.90.99.89 |
Resin decorative items, plastic-based, classified as โotherโ plastic products | Not specifically covered under 3926.40; broader category for non-standard resin dรฉcor | 22.8% |
7117.90.90.00 |
Resin pendants/hangings, made of resin, used as imitation jewelry | Designed to hang or be worn, mimics jewelry (e.g., keychains, earrings, necklaces) | 28.5% |
7117.90.75.00 |
Resin pendants/hangings, made of plastic, classified as imitation jewelry | Lower tax due to no USITC/IEEPA add-ons; often used for low-cost fashion accessories | 10.0% |
3926.40.00.90 |
Resin hangings/pendants, made of resin, used as decorative items (non-jewelry) | Falls under general decorative items, not jewelry, so lower tax than 7117 | 15.3% |
โ ๏ธ Critical Insight:
- The same resin pendant can be taxed at 10% or 28.5%, depending on how it's described in customs declaration.
- Form matters: Is it a statue? โ3926.40.00.90.
- Is it meant to be worn or hung like jewelry? โ7117.90.90.00or7117.90.75.00.
๐ฐ 2. Tariff Breakdown: Whatโs Driving the Tax?
๐ฏ 1. 3926.40.00.90 โ Resin Decorative Items (Statues, Ornaments, Art)
| Component | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 15.3% |
| Legal Basis | IEEPA:9903.01.24 โ 3926.40.00.90 โ FOOTNOTE:9903.88.01 |
โ When to Use This Code:
- Resin figurines (e.g., angels, animals, garden statues)
- Wall art, candle holders, decorative boxes
- Items not designed to be worn or resemble jewelry
๐ฏ 2. 3926.90.99.89 โ Other Resin Decorative Items (Plastic-Based, General Use)
| Component | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 22.8% |
| Legal Basis | IEEPA:9903.01.24 โ USITC:3926.90.99.89 โ FOOTNOTE:9903.88.01 |
โ ๏ธ Why Higher Tax?
- This code is not specific to artistic dรฉcor; itโs a โcatch-allโ for non-standard plastic items. - Section 301 (7.5%) applies because the product is made in China and falls under U.S. trade enforcement. - Not suitable for high-end art or collectibles โ use3926.40.00.90instead.
๐ฏ 3. 7117.90.90.00 โ Resin Hangings / Pendants (Imitation Jewelry)
| Component | Detail |
|---|---|
| Base Duty | 11.0% |
| Additional Duty (Section 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 28.5% |
| Legal Basis | IEEPA:9903.01.24 โ USITC:7117.90.90.00 โ FOOTNOTE:9903.88.01 |
๐ก Why So High?
- This code is specifically for imitation jewelry (e.g., resin earrings, keychains, pendants). - High base duty (11%) + Section 301 (7.5%) + IEEPA (10%) = 28.5%. - Best for: Fashion accessories, gift sets, seasonal holiday items.
๐ฏ 4. 7117.90.75.00 โ Resin Pendants (Plastic, Imitation Jewelry โ Low Tax)
| Component | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 10.0% |
| Legal Basis | IEEPA:9903.01.24 โ 7117.90.75.00 โ FOOTNOTE:9903.88.01 |
โ Best for: Low-cost, mass-market resin pendants (e.g., promotional items, cheap keychains). - No Section 301 duty โ 0% extra. - Only 10% IEEPA tariff applies. - Ideal for: Bulk orders, non-branded items.
โ Warning: If the item resembles jewelry (e.g., has a metal chain, is sold in a jewelry pack), even if made of plastic, it may still be reclassified to 7117.90.90.00 โ 28.5% tax.
๐ฏ 5. 3926.40.00.90 โ Resin Hangings (Non-Jewelry Decor)
| Component | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 15.3% |
| Legal Basis | IEEPA:9903.01.24 โ 3926.40.00.90 โ FOOTNOTE:9903.88.01 |
โ Use This If:
- The item is a hanging decoration (e.g., wall art, mobiles, Christmas ornaments)
- Not intended to be worn
- No jewelry-like features (no chains, clasps, or earrings)
๐ ๏ธ 3. Customs Clearance Best Practices (Avoid Costly Mistakes!)
โ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| โ Product Photos (Front, Back, Side) | โ๏ธ | Show form, size, function โ critical for classification |
| โ Product Description (in็ณๆฅ language) | โ๏ธ | Must match HS Code (e.g., โresin pendant for home decorโ vs โimitation jewelryโ) |
| โ Commercial Invoice | โ๏ธ | Clearly state intended use and material |
| โ Packing List | โ๏ธ | Show quantity, weight, packaging |
| โ Certificate of Origin (CO) | โ๏ธ | If from China, expect IEEPA + Section 301 |
| โ Test Report (if applicable) | โ๏ธ | For safety (e.g., RoHS, REACH, CPSIA) |
| โ Sample (optional) | โ๏ธ | For pre-clearance review |
โ 2.็ณๆฅๆๅทง (Pro Tips)
๐ฅ โDescribe It Right, Pay Less Tax!โ
| Scenario | Correct HS Code | Wrong Code | Result |
|---|---|---|---|
| Resin angel statue (for shelf) | 3926.40.00.90 |
7117.90.90.00 |
Save 13.2% |
| Resin keychain with chain | 7117.90.90.00 |
3926.40.00.90 |
Pay 28.5% instead of 15.3% |
| Resin pendant (no chain, no jewelry look) | 3926.40.00.90 |
7117.90.75.00 |
Pay 15.3% vs 10% |
| Resin hanging (no wear, no chain) | 3926.40.00.90 |
7117.90.90.00 |
Save 13.2% |
๐ Key Rule:
- If it looks like jewelry, acts like jewelry, sells like jewelry โ use7117.90.90.00
- If itโs a decoration, not wearable โ use3926.40.00.90
โ 3. Special Cases & Risk Zones
| Situation | Recommended Action |
|---|---|
| Resin pendant with metal chain | Must use 7117.90.90.00 โ 28.5% tax |
| Resin figurine sold in jewelry box | Still 3926.40.00.90 if not wearable |
| Resin earrings (no metal) | Use 7117.90.90.00 โ 28.5% |
| Resin ornament with ribbon | Use 3926.40.00.90 โ 15.3% |
| Resin item from Vietnam/Mexico | Check for IEEPA exemption โ may qualify for 0% |
๐ 4. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 3926.40.00.90 or 7117.90.90.00 |
10%โ28.5% | FCC, CPSIA | High risk of 301/IEEPA |
| ๐จ๐ณ China | 3926.40.00.90 |
5% | CCC | No extra tariffs |
| ๐ช๐บ EU | 3926.40.00.90 |
0% (if CE) | CE, RoHS | No 301/IEEPA |
| ๐ฆ๐บ Australia | 3926.40.00.90 |
5% | RCM | No extra duties |
| ๐ฏ๐ต Japan | 3926.40.00.90 |
0% | PSE | No additional tariffs |
๐ Insight:
- USA is the only market with 301 + IEEPA tariffs on resin dรฉcor from China. - Vietnam/Mexico/Thailand products may avoid 301/IEEPA if origin is verified.
๐ 5. Common Mistakes & How to Avoid Them
โ Mistake 1: Calling a resin keychain โa decorative itemโ to avoid jewelry tax
๐ Result: Customs reclassifies it โ 28.5% tax + penalties
โ Mistake 2: Using 3926.90.99.89 for a high-end resin statue
๐ Result: 22.8% tax (vs 15.3%) โ unnecessary cost
โ Mistake 3: Not showing photos of the productโs actual form
๐ Result: Customs delays or incorrect classification
โ Correct Approach:
Use precise language:
- โResin wall hanging, non-wearable, decorative item, 15.3% tariffโ
- Never say โjewelryโ if itโs not meant to be worn.
๐ฏ 6. Final Verdict: How to Minimize Tax & Maximize Profit
๐ฅ Pro Tip:
- If your resin pendant is NOT wearable, donโt call it jewelry.
- Use3926.40.00.90โ 15.3% instead of 28.5%.
- If itโs cheap, mass-market, and made of plastic, try7117.90.75.00โ 10.0%.๐ Golden Rule:
The name you use in customs declaration determines the tax.
๐ฃ Take Action Now!
๐ Contact a customs broker + provide product photos + description
๐ Apply for an Advance Ruling (Pre-Clearance) to lock in the correct HS Code
๐ผ Reclassify if needed โ even small changes in description can save thousands
โจ Your resin decorationโs fate is in the details.
๐ผ One wrong word โ 13.2% more tax. One right word โ big savings.
๐ฏ Precision in classification = Profit in clearance!
๐ Donโt gamble with tariffs โ classify like a pro!
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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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.