Wood Carved Disc
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9703900000 | 17.5% | CN | US | Official Doc |
| 9703900000 | 17.5% | CN | US | Official Doc |
| 8523291000 | 17.5% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
AI Analysis
πͺ΅ Wood Carved Disc (Wooden Carved Platter/Decorative Disk)
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Compliance for Wooden Artifacts π I. Product Definition & Core Logic: What Exactly is a "Wood Carved Disc"?
A Wood Carved Disc is a generic term that can refer to various items depending on its material composition, functional intent, and artistic value. In international trade, this single product name triggers three distinct classification pathways, leading to drastically different tax liabilities.
The Three Potential Identities: 1. Artistic Sculpture (Wood): A decorative wooden disc, intended as home decor or art. 2. Data Storage Component: A disc made of wood or coated wood acting as a recording medium (highly unusual but technically possible if defined as a "recording disk"). 3. Metallic/Mixed Artifact: If the "wood" is a veneer over iron/steel or if the user misidentifies the material, it may be classified as a metal article.
β οΈ Critical Distinction Point: - If it is purely wooden and designed as art/decor β 9703.90.00.00 (Low Tariff) - If it is a data recording medium (regardless of substrate) β 8523.29.10.00 (Medium Tariff) - If it is metal (or perceived as such due to finish/structure) β 7326.90.86.88 (High Tariff)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Classification Logic | Material/Type |
|---|---|---|---|
9703.90.00.00 |
Other Original Sculptures and Statues (Wooden) | Artistic Artifact: The disc is classified as a wooden carving/art piece. It fits the "catch-all" logic for original sculptures made of materials other than stone, ceramic, or plaster. | πͺ΅ Wood (Artistic) |
8523.29.10.00 |
Other Magnetic or Optical Recording Disks | Component/Storage: Based on the shape "Disc" and parts/catch-all principles for unclassified recording media. Matches "Other recording disks" not elsewhere specified. | π Disc Component (Non-standard) |
7326.90.86.88 |
Other Articles of Iron or Steel | Material Assumption: If the disc is inferred to be metal (steel/iron) due to construction, coating, or user error in material description, it falls under general metal articles. | βοΈ Metal (Steel/Iron) |
π Key Reminder: - Artistic Intent: If the item is sold as "Wall Art," "Table Decor," or "Handcrafted Wood Carving," it MUST go to
9703.90.00.00. - Functional Intent: If it has magnetic layers or is marketed as a "data disc" (e.g., a novelty storage device), it goes to8523.29.10.00. - Material Risk: Customs may reclassify wood-carved items as metal if they have heavy metallic bases or if the declaration is ambiguous. Always clarify 100% Wood.
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: 2025/2026 Trade Regulations
π― 1. 9703.90.00.00 ββ Original Sculptures & Statues (Wooden Art)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Free entry for most original artworks under specific conditions) |
| Section 301 Surtax | +7.5% (Targeted tariffs on Chinese goods) |
| Section 122 Tariff | +10% (Specific administrative surcharge) |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No (Usually subject to strict scrutiny for art goods) |
| Legal Path | HTSUS:9703.90.00.00 β Section 301: Footnote 9903.88.01 β Section 122: Admin Surcharge |
π Explanation: - This is the most favorable classification for wooden decorative discs. - The base rate is 0%, but the 7.5% Section 301 and 10% Section 122 surcharges push the total to 17.5%. - Advantage: Compared to metal products, this saves significant cost.
π― 2. 8523.29.10.00 ββ Other Recording Disks
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No |
| Legal Path | HTSUS:8523.29.10.00 β Section 301 β Section 122 |
π Note: - Identical tax burden to the wooden art classification in this specific dataset. - However, classification risk is higher. Customs may reject this if the item is clearly art and not a recording medium.
π― 3. 7326.90.86.88 ββ Other Articles of Iron/Steel
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Section 301 Surtax | +25.0% (Standard high tariff for steel articles) |
| Section 122 Tariff | +10% |
| Steel/Aluminum/Copper Surtax | +50% (Specific add-on for metal articles under certain trade actions) |
| Total Effective Rate | 87.9% |
| Tax Calculation | CIF Value Γ 87.9% |
| De Minimis Eligibility | β No |
| Legal Path | HTSUS:7326.90.86.88 β Section 301 β Section 122 β Steel Surcharge |
π WARNING: - This is a CATASTROPHIC tariff rate for a "wooden" item. - Cause: Misclassification as metal or assumption of metallic composition. - Mitigation: Ensure all documentation explicitly states "100% Wood" and "Wood Carving". Do NOT use generic terms like "Metallic Finish Disc" without clarification.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Document Preparation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state: Material: Wood, Process: Carving, Usage: Decorative/Art. |
| β High-Resolution Photos | βοΈ | Show grain texture, carving details, and lack of electronic components (to rule out 8523). |
| β Commercial Invoice | βοΈ | Description: "Wooden Carved Decorative Disc, Art Piece, No Electronic Components". |
| β Material Declaration | βοΈ | Explicitly deny presence of steel, iron, or magnetic layers. |
| β Packing List | βοΈ | Confirm no metal parts are included. |
β 2. Declaration Strategy (Key Mantras)
π₯ βDeclare Material, Declare Art, Hide the βMetalβ Risk!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Wooden Art Disc | 9703.90.00.00 - "Wooden Carving, Home Decor" |
Vague: "Disc" or "Platter" β Risk of 7326 (87.9%) |
| Novelty Storage Disc | 8523.29.10.00 - "Recording Disk, Other" |
Mislabeling art as tech β Audit risk |
| Hybrid Item (Wood + Metal Base) | Split declaration or reclassify to Metal | Attempting to hide metal parts β Fraud penalty |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Veneered Wood | If only a thin layer of wood is on metal, customs may still classify as metal. Avoid veneer over steel if targeting 9703. |
| Painted/Gilded Wood | Acceptable for 9703, provided the base material is wood. Provide proof of wood core. |
| Custom OEM Designs | Provide design files showing artistic intent to support "Original Sculpture" status. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Req. | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9703.90.00.00 |
17.5% | None (Standard) | Highest Risk: Misclassification leads to 87.9%. |
| π¨π³ China | 9703.90.00.00 |
Low/Exempt | CCC (if applicable) | Favorable for exports back to China. |
| πͺπΊ EU | 9703.90.00.00 |
0% (Most Favored) | CE (if applicable) | No Section 301/122 surcharges. |
| π¬π§ UK | 9703.90.00.00 |
Low | UKCA | Post-Brexit standards apply. |
π Conclusion: - The US market is the most punitive due to Section 301 and Section 122 tariffs, even at the "low" 17.5% rate for wood. - Avoid the 87.9% trap by ensuring your product is unequivocally identified as Wooden Art.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Calling it "Metal Disc" in the invoice title
π Consequence: Immediate classification under 7326.90.86.88 β 87.9% Tax!
β Error 2: Using generic "Disc" without material specification π Consequence: Customs discretion may favor metal/tech β High Tax or Delay
β Error 3: Hiding electronic components in a "wooden" disc
π Consequence: Classification under 8523.29.10.00 β 17.5% + Potential Fraud Penalties
β Error 4: Confusing "Wood Carving" with "Wood Furniture" π Consequence: Wrong HS Code (e.g., 9403) β Different Tax Rate & Compliance Issues
β Correct Action:
"Hand-Carved Wooden Decorative Disc, Solid Oak, Artistic Sculpture, No Electronics, No Metal Core"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "Art is Wood (17.5%), Tech is Media (17.5%), Mistake is Metal (87.9%)." πΉ "Specify Material, Specify Use, Avoid the 87% Trap!"
π Pro Tip:
If your wooden disc has any metallic components (bases, brackets), consider disassembling or declaring them separately to potentially reduce the classification risk. Always request an Advance Ruling from US Customs (CBP) for high-value shipments to lock in the 9703.90.00.00 classification.
π£ Take Action Now:
π Consult a licensed customs broker + Provide Material Certificates + Apply for Pre-Ruling π Ensure your "Wood Carved Disc" sails through customs with 17.5% tax, not 87.9%!
β¨ Professional Clearance Starts with Accurate Classification! πΌ Every percentage point saved is pure profit!
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.