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decorative leaf

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6702104000 13.4% CN US Official Doc
6702903500 19.0% CN US Official Doc
8306290000 10.0% CN US Official Doc
8306210000 22.0% CN US Official Doc
6702903500 19.0% CN US Official Doc

AI Analysis

🌿 Decorative Leaves (Artificial Foliage)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ I. Product Definition & Classification: Do You Really Understand "Decorative Leaves"?

Decorative leaves are artificial foliage used primarily for interior decoration, event styling, wedding arrangements, and landscape landscaping. In international trade, they are categorized not by a single code, but by their material composition. The classification hinges on one critical question: "What is it made of?"

Two Main Material Categories: 1. Plastic/Fiber-based: The most common type, including PVC, PE, paper, and synthetic fibers. 2. Metal-based: Made from non-precious metals (base metals) for durable, industrial, or rustic decorative effects.

⚠️ Key Distinction Point:
- If made of plastic or synthetic fibers β†’ Look at Chapter 67 (Prepared feathers, down, and articles thereof; artificial flowers; articles of human hair).
- If made of base metals β†’ Look at Chapter 83 (Articles of base metal).


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, here are the four specific HS Codes for Decorative Leaves, classified by material:

HS Code Product Description Material Type Applicable Scenario
6702.10.40.00 Plastic Material Artificial Decorative Leaves Plastic Single-material plastic leaves (e.g., pure PVC, PE).
6702.90.35.00 Fiber or Plastic Material Artificial Decorative Leaves Fiber OR Mixed Plastic/Fiber Leaves made from paper, fabric, silk, or a mix of plastic and fiber.
8306.29.00.00 Base Metal Decorative Leaves Base Metal Leaves made from iron, steel, aluminum, etc. (Non-precious).
8306.21.00.00 Other Materials or Catch-all Decorative Leaves Other/Mixed Leaves made from materials not specified above (e.g., wood, ceramic, or complex mixed materials) or residual categories.

πŸ” Crucial Reminder:
- Plastic-only items go to 6702.10.40.00.
- Paper/Fabric/Silk items go to 6702.90.35.00.
- Metal items go to 8306.29.00.00.
- Everything else (wood, glass, mixed complex materials) falls into the catch-all 8306.21.00.00.


πŸ’° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

βœ… Applicable Country: United States (US)
βœ… Country of Origin: China (CN)
βœ… Effective Time: Current rates apply (Note: "Section 301" and "122" tariffs are embedded in the details below)

🎯 1. 6702.10.40.00 – Plastic Material Artificial Decorative Leaves

Item Content
Base Tariff 3.4%
Section 301 Surcharge 0.0%
Section 122 Tariff 10%
Total Tax Rate 13.4%
Tax Calculation CIF Value Γ— 13.4%
De Minimis Exemption ⚠️ Check specific carrier policy (Often subject to scrutiny under Section 122)

πŸ“Œ Explanation:
- This category applies strictly to leaves made entirely or predominantly of plastic.
- The 10% Section 122 tariff is a significant addition, effectively raising the duty from 3.4% to 13.4%.


🎯 2. 6702.90.35.00 – Fiber or Plastic Material Artificial Decorative Leaves

Item Content
Base Tariff 9.0%
Section 301 Surcharge 0.0%
Section 122 Tariff 10%
Total Tax Rate 19.0%
Tax Calculation CIF Value Γ— 19.0%
De Minimis Exemption ⚠️ Check specific carrier policy

πŸ“Œ Explanation:
- This covers paper, fabric, silk, or mixed fiber/plastic leaves.
- The base rate is higher (9.0%) than pure plastic. With the 10% Section 122 tariff, the total lands at 19.0%.


🎯 3. 8306.29.00.00 – Base Metal Decorative Leaves

Item Content
Base Tariff 0.0%
Section 301 Surcharge 0.0%
Section 122 Tariff 10%
Total Tax Rate 10.0%
Tax Calculation CIF Value Γ— 10.0%
De Minimis Exemption ⚠️ Check specific carrier policy

πŸ“Œ Explanation:
- Metal leaves enjoy a 0% base tariff, which is very favorable.
- However, the 10% Section 122 tariff still applies, making the total effective rate 10.0%. This is often the lowest total duty rate among the four options.


🎯 4. 8306.21.00.00 – Other Materials or Catch-all Category

Item Content
Base Tariff 4.5%
Section 301 Surcharge 7.5%
Section 122 Tariff 10%
Total Tax Rate 22.0%
Tax Calculation CIF Value Γ— 22.0%
De Minimis Exemption ❌ Unlikely (High risk of audit)

πŸ“Œ Explanation:
- This is the penalty category for misclassified or complex materials (e.g., wooden leaves, ceramic leaves, or mixed material leaves that don’t fit the first three).
- It incurs the highest total tax at 22.0% due to the combination of base, Section 301, and Section 122 tariffs.
- Avoid this code if possible by correctly identifying the primary material.


πŸ› οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)

βœ… 1. Preparation Checklist (Absolutely Necessary)

Document Must Provide Description
βœ… Product Specifications βœ”οΈ Clearly state Material Composition (e.g., "100% PVC" or "Paper + Wire").
βœ… Product Photos βœ”οΈ Show texture and structure to prove material type.
βœ… Commercial Invoice βœ”οΈ Describe as "Artificial Decorative Leaves – Material: [Plastic/Paper/Metal]".
βœ… Bill of Lading βœ”οΈ Ensure packaging weight and quantity match.
βœ… Section 122 Declaration βœ”οΈ Confirm if goods qualify for any exemptions (rare for decorative items).

βœ… 2. Declaration Tips (Key Mantra)

πŸ”₯ "Material Determines Code, Section 122 Adds 10%, Don't Guess, Verify!"

Scenario Correct Declaration Wrong Practice
Pure Plastic Leaves 6702.10.40.00 (13.4%) Misdeclare as Fiber β†’ Higher tax
Paper/Silk Leaves 6702.90.35.00 (19.0%) Misdeclare as Metal β†’ Customs rejection
Metal Leaves 8306.29.00.00 (10.0%) Misdeclare as Plastic β†’ Unnecessary tax
Mixed/Unknown Materials 8306.21.00.00 (22.0%) Guessing β†’ High risk of penalty

βœ… 3. Special Situation Handling

Situation Handling Advice
Mixed Material Leaves (e.g., Plastic stem + Fabric leaf) Classify based on the dominant material or the essential character. If unsure, consult a customs broker.
Wooden Leaves Likely falls under 8306.21.00.00 (22.0%) or potentially Chapter 44 (if considered woodwork), but often caught in 8306. Verify with HS 4408/4421.
Small Gift Items (De Minimis) Be aware that Section 122 (10%) may still apply even under de minimis, depending on current CBP enforcement.

🌍 V. Global Major Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (Approx.) Certification Requirement Notes
πŸ‡ΊπŸ‡Έ USA Varies by Material 10% - 22% None specific Section 122 (10%) is key.
πŸ‡¨πŸ‡³ China 6702.10.40 / 6702.90.35 0% - 9% None Low import duty, but export tax may apply.
πŸ‡ͺπŸ‡Ί EU 6702.90.00 / 8306.29 0% - 4.5% CE (if applicable) Generally lower duties than US.
πŸ‡¬πŸ‡§ UK 6702.90.00 0% - 4.5% UKCA Post-Brexit rules apply.
πŸ‡¦πŸ‡Ί Australia 6702.90.00 0% - 5% None Low import tariff.

πŸ“Œ Conclusion:
- USA is the most expensive market for decorative leaves due to Section 122 tariffs.
- Metal leaves have the lowest US duty (10%), while Catch-all/Mixed materials are the most expensive (22%).


πŸ“Œ VI. Common Mistakes & Pitfall Guide (Lessons Learned)

❌ Mistake 1: Declaring Paper Leaves as Plastic (6702.10.40.00)
πŸ‘‰ Consequence: Base rate 3.4% vs 9.0% β†’ Underpayment β†’ Penalty & Back Taxes!

❌ Mistake 2: Declaring Mixed Material Leaves as Metal (8306.29.00.00)
πŸ‘‰ Consequence: Base rate 0% vs 4.5% + 7.5% β†’ Severe Underpayment β†’ Audit Risk!

❌ Mistake 3: Ignoring Section 122 Tariff
πŸ‘‰ Consequence: All categories above include 10% Section 122. Failing to account for this leads to unexpected costs at port.

❌ Mistake 4: Using "Flowers" instead of "Leaves"
πŸ‘‰ Consequence: HS codes for flowers (6702.10.40, 6702.90.35) are similar, but if the item is purely leafy, ensure the description matches. If mixed, classify by essential character.

βœ… Correct Practice:

"Artificial Decorative Leaves, Material: 100% PVC, Plastic, Model ABC, Used for Home Decoration"


🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!

🎯 Remember the Mantra:

πŸ”Ή "Plastic = 13.4%, Fiber/Paper = 19.0%, Metal = 10.0%, Others = 22.0%."
πŸ”Ή "Material First, Section 122 Always 10%, Don't Get Caught in 22%!"


πŸ“Œ Tip:
If your decorative leaves are made of wood or ceramic, consider if they can be classified under different chapters (e.g., Woodware, Ceramics) to potentially avoid the 8306.21.00.00 category. However, artificial leaves are strictly governed by Chapter 67 and 83.


πŸ“£ Immediate Action:

πŸ“ž Contact a Professional Customs Broker + Provide Material Samples + Apply for Pre-Ruling
πŸš€ Ensure your decorative leaves, clear customs smoothly, export efficiently, and maximize profit!


✨ Professional Customs Clearance Starts with Accurate Classification!
πŸ’Ό Every cent of your cost deserves precise calculation!

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.