Round Refrigerator Magnet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | Official Doc |
| 3926904000 | 12.8% | CN | US | Official Doc |
| 6913903000 | 17.5% | CN | US | Official Doc |
| 6913905000 | 23.5% | CN | US | Official Doc |
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AI Analysis
𧲠Round Refrigerator Magnets (Decorative & Functional)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What Exactly Are You Importing?
Round refrigerator magnets are small, decorative items designed to adhere to magnetic surfaces, primarily refrigerators. However, in international trade, the Harmonized System (HS) Code depends strictly on the primary material of the item. The summary dictates three distinct categories:
1. Plastic-Based Magnets
Items where the visible structure or surface is plastic, often containing a magnetic insert. Classified as decorative plastic goods.
Key Feature: Plastic body + Magnet core.
2. Ceramic-Based Magnets
Items made entirely of ceramic with a magnetic backing. Classified as ceramic decorative articles.
Key Feature: Ceramic body + Magnet core.
β οΈ Critical Distinction:
- If the item is plastic (surface or material), look at Chapter 39 (Plastics).
- If the item is ceramic, look at Chapter 69 (Ceramic Products).
- Misclassification leads to massive duty discrepancies (e.g., 12.8% vs. 23.5%).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here is the exact mapping for Round Refrigerator Magnets:
| HS Code | Product Description | Primary Material | Classification Logic |
|--------|--------------------------|------------------------|
| 3926.40.00.90 | Decorative Articles of Plastic | Plastic | "Decorative articles of plastic" (Other). Fits the summary: "Round refrigerator magnet magnet, inferring material as plastic, belongs to decorative articles." |
| 3926.90.40.00 | Other Plastic Articles | Plastic | "Other articles of plastic." Fits the summary: "Surface or material contains plastic, belongs to other plastic articles." |
| 6913.90.30.00 | Ceramic Statuettes & Ornamental Articles | Ceramic | "Ceramic ornaments." Fits the summary: "Ceramic refrigerator magnet, material is ceramic, belongs to ceramic decorative articles." |
| 6913.90.50.00 | Other Ceramic Ornamental Articles | Ceramic | "Ceramic decorative items." Fits the summary: "Ceramic refrigerator magnet, form is decorative, matches ceramic decorative category." |
π Key Reminder:
- Plastic Magnets: Can fall under 3926.40.00.90 (Decorative) or 3926.90.40.00 (Other). The distinction often lies in whether it is specifically classified as a "decorative article" (40) vs. a general plastic item (90). - Ceramic Magnets: Fall under 6913.6913.90.30.00is for ornamental articles, while6913.90.50.00is for other ceramic ornaments.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current rates apply (including 122 Clause)
π― 1. 3926.40.00.90 β Decorative Plastic Articles (Magnet)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10.0% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligibility | β No (Subject to full duty) |
| Legal Basis Path | Base Rate 5.3% + 122 Clause 10% |
π Explanation:
- This is the higher-taxed plastic category.
- The 10% Section 122 tariff is a specific additional levy applied to this code.
- Total Cost Impact: 15.3% is significant for low-value items, impacting profit margins heavily.
π― 2. 3926.90.40.00 β Other Plastic Articles (Magnet)
| Item | Content |
|---|---|
| Base Tariff | 2.8% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10.0% |
| Total Tariff Rate | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Eligibility | β No (Subject to full duty) |
| Legal Basis Path | Base Rate 2.8% + 122 Clause 10% |
π Note:
- This code offers a slightly better rate than3926.40.00.90(12.8% vs. 15.3%).
- Still subject to the 10% Section 122 surcharge.
- If your product is purely plastic but not explicitly "decorative" in customs' view, this may apply, but ensure it doesn't fit the "decorative" definition better, or you risk audit penalties.
π― 3. 6913.90.30.00 β Ceramic Decorative Articles (Magnet)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No (Subject to full duty) |
| Legal Basis Path | Section 301: 7.5% + 122 Clause: 10% |
π Explanation:
- Although the base tariff is 0%, the Section 301 surcharge of 7.5% applies.
- Plus the 10% Section 122 surcharge.
- Total Cost Impact: 17.5% is higher than the plastic options. This makes ceramic magnets more expensive to import into the US from China.
π― 4. 6913.90.50.00 β Other Ceramic Ornamental Articles (Magnet)
| Item | Content |
|---|---|
| Base Tariff | 6.0% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Tariff Rate | 23.5% |
| Tax Calculation | CIF Value Γ 23.5% |
| De Minimis Eligibility | β No (Subject to full duty) |
| Legal Basis Path | Base Rate 6.0% + Section 301: 7.5% + 122 Clause: 10% |
π Warning:
- This is the most expensive option in the dataset.
- 23.5% total tariff drastically reduces profitability.
- Only use this code if the item is clearly "other" ceramic ornaments and does not fit the specific "ornamental articles" definition of6913.90.30.00. Misclassification here is risky.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Preparation Checklist (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must clearly state Material: "Plastic" or "Ceramic". Do not just say "Magnet". |
| β Material Composition | βοΈ | % of plastic vs. ceramic. If mixed, determine the principal material. |
| β Photos (Labeled) | βοΈ | Show the item attached to a fridge. Show the back (magnet). |
| β Commercial Invoice | βοΈ | Accurate description: "Round Plastic Decorative Magnet" or "Round Ceramic Ornament with Magnet Back". |
| β Packing List | βοΈ | Weight and dimensions. |
β 2. Classification Strategy (Key Takeaway)
π₯ "Material is King! Plastic vs. Ceramic changes the Tariff by 10%!"
| Scenario | Correct HS Code | Total Tax | Action |
|---|---|---|---|
| Plastic Magnet (Decorative) | 3926.40.00.90 |
15.3% | Use if it is clearly a decorative plastic item. |
| Plastic Magnet (Other) | 3926.90.40.00 |
12.8% | Use if it doesn't fit "decorative" strictly, but usually 3926.40 is safer for fridge magnets. |
| Ceramic Magnet (Ornamental) | 6913.90.30.00 |
17.5% | Best for ceramic. Base rate 0% helps, but 7.5% + 10% adds up. |
| Ceramic Magnet (Other) | 6913.90.50.00 |
23.5% | AVOID unless necessary. Highest tax burden. |
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Mixed Material | If plastic and ceramic are mixed, classify based on the principal material or the material giving it its essential character. Usually, the visible outer layer decides. |
| Section 122 Clause | The 10% surcharge is consistent across all these codes. It is a mandatory additional cost for these goods from China. Do not ignore it in pricing. |
| De Minimis | β Not Eligible. Even for low-value shipments, these HS codes do not qualify for the $800 de minimis exemption in many contexts due to the specific tariff classifications and origin. Verify with your broker. |
| Accuracy Risk | Declaring a ceramic magnet as plastic (3926...) to save tax is customs fraud. Penalties can exceed the tax savings. Be honest about material. |
π V. Market Comparison (2026 Update)
| Market | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.40.00.90 / 6913.90.30.00 |
15.3% (Plastic) / 17.5% (Ceramic) | High due to Section 122 and 301 surcharges. |
| π¨π³ China | 3926.40.00.90 / 6913.90.30.00 |
Low/0% | No Section 301/122 surcharges for domestic. |
| πͺπΊ EU | 6804.22 / 3926.90 |
Varies | No Section 122. Check for CE/RoHS compliance. |
| π¨π¦ Canada | 3926.40.00.90 |
~15-20% | Similar to US but different surcharge rules. |
π Conclusion:
- USA is the most expensive market for these items due to Section 122 (10%) and Section 301 (0-7.5%) surcharges.
- Plastic magnets (3926.90.40.00) offer the lowest tax rate at 12.8%.
- Ceramic magnets are more tax-efficient than the "Other Ceramic" code but still hit 17.5%.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Magnet" without material specification.
π Result: Customs may classify it under "Electrical" or "Miscellaneous" with higher duties or hold the shipment for clarification.
π Fix: Always state "Plastic" or "Ceramic" in the description.
β Mistake 2: Assuming all magnets are under Chapter 83 (Base Metal).
π Result: Fridge magnets are rarely base metal articles. They are decorative/plastic/ceramic.
π Fix: Check Chapter 39 (Plastic) or Chapter 69 (Ceramic).
β Mistake 3: Ignoring the 122 Clause.
π Result: Profit margin miscalculation.
π Fix: Include 10% additional tax in all cost calculations.
π― VII. Conclusion: Precise Classification for Cost Efficiency
π― Key Takeaway:
πΉ Plastic Magnet: Aim for
3926.90.40.00(12.8%) if possible, otherwise3926.40.00.90(15.3%).
πΉ Ceramic Magnet: Use6913.90.30.00(17.5%). Avoid6913.90.50.00(23.5%).
πΉ Always Declare Material: Plastic vs. Ceramic changes the entire duty structure.
π Pro Tip:
If your volume is high, consider Advance Ruling from US Customs (CBP) to confirm the HS Code and ensure no penalties for future shipments. This is crucial given the Section 122 and Section 301 complexities.
π£ Immediate Action:
π Contact a Licensed Customs Broker
π Provide Material Spec (Plastic/Ceramic)
π° Calculate Landed Cost with 12.8% - 17.5% Duty
π Ensure Smooth Clearance and Maximize Profit!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your Profit Margin Depends on the Last Digit of the HS Code!
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.