Set Ornaments
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8306210000 | 22.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 9503000071 | 10.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
Product Images
AI Analysis
π Set Ornaments (Decorative Sets / Toy Sets)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly Are "Set Ornaments"?
"Set Ornaments" is a broad commercial term that lacks specific material or functional definition in the Harmonized System (HS). It typically refers to: 1. Decorative Items: Non-functional artistic items (e.g., figurines, wall hangings) packaged together. 2. Toy Sets: Play items that are decorative in nature (e.g., model kits, puzzle sets, doll accessories).
β οΈ Critical Classification Dilemma:
Because the material and specific function are not explicitly defined, customs authorities require reasonable inference based on common industry practices. The following HS Codes represent the most probable classifications based on different inferred scenarios.
π¦ II. HS Code Classification Matrix (Based on Inferred Attributes)
| HS Code | Product Description | Inference Basis | Total Tax Rate |
|---|---|---|---|
8306.21.00.00 |
Other Ornaments (Metal/Alloy Base) | Inferred as decorative; "Other ornaments" category. No material conflict if assumed metal/alloy. | 22.0% |
3926.40.00.90 |
Ornaments of Plastics | Matched via "Ornamental Articles"; inferred as plastic (common toy/decor material). | 15.3% |
9503.00.00.71 |
Toys / Sets (Model/Puzzle) | Identified as "Toy Set"; inferred as model/puzzle. Fits under toys/accessories. | 10.0% |
3926.90.99.89 |
Other Plastic Articles | Inferred as plastic decorative set; catch-all for plastics not elsewhere specified. | 22.8% |
3926.40.00.10 |
Ornaments of Plastics (Specific) | Matched via "Ornamental Articles"; inferred as plastic/other material under "Other". | 15.3% |
9703.90.00.00 |
Sculptures & Statues (Other) | Inferred as artistic/decorative; matches "Sculptures/Statues" via function. | 17.5% |
π Key Insight:
- Plastic-based items dominate the classification (3926series) due to high production volume. - Toys (9503) offer the lowest base tax but require proof of "play value." - Metal/General Ornaments (8306) carry higher tariffs if not classified as plastic.
π° III. 2026 Tariff Rate Breakdown (Detailed Tax Structure)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Includes Section 301 & IEEPA tariffs)
π― 1. 8306.21.00.00 β Other Ornaments (Inferred Metal/General)
| Item | Detail |
|---|---|
| Base Duty | 4.5% |
| Section 301 (Trade War) | 7.5% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 22.0% |
| Calculation | CIF Value Γ 22.0% |
| Legal Basis | Standard USITC Duty + Trade Remedies |
π― 2. 3926.40.00.90 β Ornaments of Plastics
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 (Trade War) | 0.0% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value Γ 15.3% |
| Legal Basis | IEEPA:9903.01.25 β USITC:3926.40.00.90 |
π― 3. 9503.00.00.71 β Toys (Sets/Models)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (Trade War) | 0.0% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 10.0% |
| Calculation | CIF Value Γ 10.0% |
| Legal Basis | IEEPA:9903.01.24 β USITC:9503.00.00.71 |
π― 4. 3926.90.99.89 β Other Plastic Articles (Catch-All)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 (Trade War) | 7.5% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| Legal Basis | Standard USITC Duty + Trade Remedies |
π― 5. 3926.40.00.10 β Ornaments of Plastics (Specific Subheading)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 (Trade War) | 0.0% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value Γ 15.3% |
| Legal Basis | Same as 3926.40.00.90 |
π― 6. 9703.90.00.00 β Sculptures & Statues
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (Trade War) | 7.5% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| Legal Basis | IEEPA:9903.01.24 β USITC:9703.90.00.00 |
π Tax Breakdown Explanation: - Base Duty: The standard Most Favored Nation (MFN) rate applied to all imports. - Section 301 (7.5%): The "Trade War" tariff imposed on many Chinese goods. Note: It is 0% for some plastic ornaments (
3926.40) but applies to others (8306,3926.90). - 122 Clause / IEEPA (10%): A specific additional tariff targeting Chinese imports under the International Emergency Economic Powers Act. This applies universally across all 6 codes.
π οΈ IV. Customs Clearance Practical Advice
β 1. Preparation Checklist (Do Not Skip!)
| Document | Required? | Reason |
|---|---|---|
| β Product Photos | βοΈ | Must show the "Set" contents clearly. Are they toys? Decor? Material? |
| β Material Specification | βοΈ | Crucial for distinguishing between 3926 (Plastic), 8306 (Metal), etc. |
| β Intended Use Declaration | βοΈ | Are these for play (Toy) or display (Ornament)? This changes HS Code. |
| β Commercial Invoice | βοΈ | Must clearly state "Set of Ornaments" or "Toy Set" with unit price. |
| β Packaging List | βοΈ | Show how items are bundled. Are they sold as a single unit? |
β 2. Classification Strategy (Key Tips)
π₯ "Material First, Function Second!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Plastic Figurines/Decor | 3926.40.00.90 or 10 |
Base duty 5.3%, Section 301 is 0%. Lowest total tax for plastic decor. |
| Children's Play Toys | 9503.00.00.71 |
Base duty 0%, Section 301 is 0%. Only 10% IEEPA. Best Rate. |
| Metal/Glass Decor | 8306.21.00.00 |
If not plastic, likely metal. Higher base duty (4.5%) + 7.5% Section 301. |
| Artistic Statues | 9703.90.00.00 |
If high-value, artistic, and not toys. 0% Base, but 7.5% Section 301. |
| Mixed Material/Undefined | 3926.90.99.89 |
High Risk. Highest tax (22.8%). Avoid unless unavoidable. |
β 3. Special Considerations
| Issue | Advice |
|---|---|
| "Set" Definition | Ensure the set is classified as a whole, not by the most valuable component. If itβs a toy set, 9503 is preferred. |
| Plastic Inference | If the material is unclear, US Customs may assume plastic (3926) or metal (8306). Provide material tests if possible. |
| Toy vs. Decor | If the item has movable parts or is marketed to children, itβs likely a Toy (9503). If static and for display, itβs Ornament (8306/3926). |
| Section 301 Exemptions | Check if your specific HS Code has an excluded product list (EPL). Most 3926 plastics do not have exemptions. |
π V. Global Market Comparison (2026 Overview)
| Country | Recommended HS Code | Est. Total Tax | Key Certification |
|---|---|---|---|
| πΊπΈ USA | 3926.40.00.90 |
15.3% | FTC, CPSIA (if toy) |
| πͺπΊ EU | 3926.90.99 |
4.5% | CE, REACH, RoHS |
| π¨π³ China | 9503.00.00 |
0% (Import Duty) | CCC (if toy) |
| π¬π§ UK | 3926.40.00 |
6.5% | UKCA |
π Conclusion:
The US imposes significant additional tariffs (Section 301 + IEEPA). Choosing the correct HS Code based on material and function can save up to 12-13% in taxes.
π VI. Common Mistakes & Pitfalls (Learn from These!)
β Mistake 1: Declaring "Plastic Decorations" but they are actually Toys
π Risk: Misclassification. If they are toys, 9503 (10%) is cheaper than 3926 (15.3%). But if they are not toys, using 9503 leads to seizure/fines.
β Mistake 2: Assuming all "Ornaments" are Metal (8306)
π Risk: If they are plastic, 8306 has a higher base duty (4.5% vs 5.3%? No, 3926 base is 5.3%, but Section 301 is 0% for 3926 vs 7.5% for 8306). Wait, 8306 total is 22%, 3926 is 15.3%. Plastic is cheaper!
β Mistake 3: Using "Other Plastic Articles" (3926.90.99.89) when 3926.40 (Ornaments) is available
π Risk: 3926.90 includes Section 301 (7.5%), making it 22.8% total. 3926.40 has 0% Section 301, making it 15.3%. Save $7.50 per $100!
π― VII. Conclusion: Optimize Your Clearance!
π― Key Takeaways:
1. Material Matters: If plastic, aim for 3926.40 (15.3%).
2. Function Matters: If toys, aim for 9503.00 (10.0%).
3. Avoid the Catch-All: 3926.90 is the most expensive (22.8%).
4. Documentation: Provide clear photos and material specs to avoid "reasonable inference" penalties.
π‘ Pro Tip:
If your product is a plastic ornament, confirm if it qualifies as an "Ornamental Article" under3926.40. If yes, you save 7.5% in Section 301 tariffs compared to general plastic articles!
π£ Action Required:
π Review Product Photos β Determine Material (Plastic vs. Metal) β Determine Use (Toy vs. Decor) β Select Lowest Tax HS Code.
π Clear Customs Smoothly, Maximize Profit Margins!
β¨ Professional Classification, Significant Savings!
πΌ Don't let ambiguous names cost you thousands in duties.
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.