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teaching dummy head

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3926909989 22.8% CN US Official Doc
3926100000 15.3% CN US Official Doc
9023000000 17.5% CN US Official Doc
9618000000 21.9% CN US Official Doc

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AI Analysis

πŸŽ“ Teaching Dummy Head (Anatomical Mannequin / Instructional Model)


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

A Teaching Dummy Head is typically an anatomical model of a human head (or torso/arm) used in medical, nursing, vocational training, or first-aid education. In international trade, it is classified based on its material and primary purpose.

Key Distinctions:
- Anatomical/Plastic Model: If made of plastic/resin and used for general demonstration or medical teaching β†’ Chapter 39 or 90.
- Educational/Institutional Use: If explicitly marked for school/university use β†’ Chapter 39 (3926) or Chapter 90 (9023).
- Human Figure Model: If it closely resembles a human body part for aesthetic or modeling practice (e.g., makeup artistry training) β†’ Chapter 96 (9618).

⚠️ Critical Classification Point:
- If it is a simplified plastic head for CPR/first-aid training β†’ Often 9023.00.00.00 (Instruments/Apparatus for Demonstrating).
- If it is a detailed anatomical resin head for medical students β†’ Often 3926.90.99.89 (Other Plastic Articles) or 9023.
- If it is a makeup artist practice head β†’ 9618.00.00.00 (Human Models).


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη…§)

Based on the provided data, here are the four most likely HS Codes with their corresponding tax rates and rationales.

HS Code Product Description Rationale for Classification Total Tax Rate (China β†’ US)
3926.90.99.89 Other Plastic Articles (Made of plastic/resin) Inferred material is plastic/resin. No specific educational instrument designation takes precedence. General "other plastic articles" category. 22.8%
3926.10.00.00 Plastic Office/School Supplies Material is plastic. Classified as "office or school supplies." Suitable if the item is considered a standard school supply item. 15.3%
9023.00.00.00 Instruments/Apparatus for Demonstration Matches demonstration/educational purpose. Fits definition of instruments/apparatus for medical, chemical, or physical teaching. 17.5%
9618.00.00.00 Human Models Classified as a human figure model. Fits usage description for practice (e.g., makeup, hairdressing, or medical simulation). 21.9%

πŸ” Key Insight:
- 9023.00.00.00 is often the preferred code for medical/educational dummy heads because it specifically covers "instruments and apparatus designed for demonstrating" principles, which aligns with the purpose of a teaching dummy.
- 3926.10.00.00 offers the lowest tax rate (15.3%) but requires the item to be clearly defined as "school supplies" rather than a technical medical instrument.
- 9618.00.00.00 applies if the dummy is used for aesthetic training (makeup/hair) rather than medical science.


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

βœ… Applicable Country: United States (US)
βœ… Country of Origin: China (CN)
βœ… Effective Time: November 10, 2025 onwards (including subsequent imports)

🎯 1. 3926.90.99.89 β€”β€” Other Plastic Articles (General Plastic)

Item Content
Base Tariff 5.3% (ad valorem)
Section 301 Surcharge +7.5% (from USITC Footnote)
Section 122 Tariff +10% (Targeted China Import)
Total Tax Rate 22.8%
Tax Calculation CIF Value Γ— 22.8%
De Minimis Exemption? ❌ NO (Section 321 does not apply due to high total rate and specific restrictions)
Legal Basis Path Base: 3926 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Explanation:
- This code is treated as a general plastic product.
- It attracts both Section 301 (7.5%) and Section 122 (10%) surcharges.
- Total cost impact: 22.8%.


🎯 2. 3926.10.00.00 β€”β€” Plastic Office/School Supplies

Item Content
Base Tariff 5.3% (ad valorem)
Section 301 Surcharge +0.0% (Exempt from certain Section 301 lists if listed as school supplies)
Section 122 Tariff +10% (Targeted China Import)
Total Tax Rate 15.3%
Tax Calculation CIF Value Γ— 15.3%
De Minimis Exemption? ❌ NO (Section 122 still applies)
Legal Basis Path Base: 3926.10 β†’ Section 301: 0% β†’ Section 122: 10%

πŸ“Œ Explanation:
- Best Tax Option among plastic codes.
- No Section 301 surcharge applies to this specific subheading (if correctly declared).
- Only Section 122 (10%) is added to the base 5.3%.
- Warning: Must ensure customs accepts the "school supply" designation.


🎯 3. 9023.00.00.00 β€”β€” Instruments/Apparatus for Demonstration

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Surcharge +7.5% (Standard rate for Chapter 90)
Section 122 Tariff +10% (Targeted China Import)
Total Tax Rate 17.5%
Tax Calculation CIF Value Γ— 17.5%
De Minimis Exemption? ❌ NO
Legal Basis Path Base: 9023 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Explanation:
- Lowest Base Tariff (0%).
- However, Section 301 (7.5%) applies because Chapter 90 is not fully exempt from Section 301 in all contexts.
- Total 17.5% is a middle-ground option: higher than school supplies, lower than general plastics.


🎯 4. 9618.00.00.00 β€”β€” Human Models

Item Content
Base Tariff 4.4% (ad valorem)
Section 301 Surcharge +7.5% (Standard rate for Chapter 96)
Section 122 Tariff +10% (Targeted China Import)
Total Tax Rate 21.9%
Tax Calculation CIF Value Γ— 21.9%
De Minimis Exemption? ❌ NO
Legal Basis Path Base: 9618 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Explanation:
- Higher base tariff than other options.
- Subject to both Section 301 and Section 122.
- Use only if the product is clearly a human model for aesthetic purposes.


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

βœ… 1. Document Checklist (Mandatory)

Document Required Notes
Product Description βœ”οΈ Must specify "Teaching Dummy Head," "Anatomical Model," or "First Aid Mannequin."
Intended Use βœ”οΈ Specify: "For medical student training," "CPR practice," or "Makeup artistry."
Material Composition βœ”οΈ e.g., "PVC/Plastic head, latex hair."
No Medical Device Claim βœ”οΈ CRITICAL: If it is NOT a registered medical device, do NOT claim medical use. Use "Educational/Demonstration" purpose.
Commercial Invoice βœ”οΈ Clearly state HS Code and value.
Packing List βœ”οΈ Include weights and dimensions.

βœ… 2. Declaration Strategy (Key Mantra)

πŸ”₯ "Purpose Defines Code, Material Defines Base, Section 122 is Unavoidable!"

Scenario Recommended HS Code Reason
CPR/First Aid Dummy 9023.00.00.00 Fits "apparatus for demonstration" perfectly. Low base tax (0%).
Anatomical Teaching Model 3926.10.00.00 If classified as "school supply," lowest total tax (15.3%).
Makeup/Hairdressing Practice Head 9618.00.00.00 Classified as "human model."
Generic Plastic Head (No specific use) 3926.90.99.89 Catch-all for plastic items. Highest general tax (22.8%).

πŸ“Œ Warning:
- Do not misdeclare a medical dummy as a "toy" or "decoration." This triggers fraud penalties.
- Ensure the term "Teaching" or "Educational" is in the description to support 9023 or 3926.10.


βœ… 3. Special Cases

Case Handling Advice
Includes Mannequin Torso If the head is attached to a torso, consider classifying the whole item. May shift to 9023 or 9618 depending on primary use.
Electronic Components If the dummy has speakers, sensors, or screens, it may move to Chapter 85 (Electrical Equipment). This changes the tax rate entirely.
Pre-Owned/Used Still subject to same HS codes. No duty reduction for used goods unless explicitly exempt.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Estimated Tax (CN Origin) Certification Required Notes
πŸ‡ΊπŸ‡Έ USA 9023.00.00.00 17.5% N/A (Educational) Best balance of purpose-based classification.
πŸ‡¨πŸ‡³ China 9023.00.00.00 0% N/A No import duty for this code.
πŸ‡ͺπŸ‡Ί EU 9023.00.00 0% CE (if electronic) Most educational instruments are duty-free.
πŸ‡¬πŸ‡§ UK 9023.00.00 0% UKCA (if electronic) Similar to EU post-Brexit.
πŸ‡¦πŸ‡Ί Australia 9023.00.00 5% SAA/RCM (if electronic) Low GST applies.

πŸ“Œ Conclusion:
- USA is the only major market with significant surcharges (Section 301 + Section 122).
- Choice of HS Code significantly impacts US landed cost (15.3% vs. 22.8%).
- For US exports, 3926.10.00.00 (15.3%) is the most cost-effective if you can justify "school supplies."
- For medical/technical accuracy, 9023.00.00.00 (17.5%) is safer and more defensible.


πŸ“Œ VI. Common Mistakes & Pitfalls (Blood-Taught Lessons)

❌ Mistake 1: Declaring a "Teaching Dummy" as a "Toy"
πŸ‘‰ Consequence: If customs determines it’s not a toy, they may reclassify to 9023 or 3926 and apply higher taxes. Also risks fraud allegations.

❌ Mistake 2: Using 3926.90.99.89 when 9023 Applies
πŸ‘‰ Consequence: Paying 22.8% instead of 17.5%. Overpayment of 5.3% on every shipment.

❌ Mistake 3: Ignoring Section 122
πŸ‘‰ Consequence: No HS Code exempts you from Section 122 (10%) for China-origin goods. Always budget for this.

❌ Mistake 4: Misdeclaring Electronic Features
πŸ‘‰ Consequence: If the dummy has a speaker but you declare it as a simple plastic head, customs may seize the goods for misdeclaration.

βœ… Correct Practice:

"Educational Anatomical Dummy Head, PVC/Plastic, For Medical Training Purposes, Non-Electronic, Model XYZ"


🎯 VII. Conclusion: Smart Classification, Savings Maximization!

🎯 Remember the Mantra:

πŸ”Ή "Purpose over Material: Use '9023' for Teaching, '3926.10' for Cheapest, '9618' for Beauty."
πŸ”Ή "Section 122 is Always On: Add 10% to Everything from China."

πŸ“Œ Pro Tip:
If your dummy head is part of a larger medical training kit, consider declaring the entire kit under a single HS Code if possible. Sometimes the primary use of the kit determines the code, potentially lowering the overall rate.

πŸ“£ Immediate Action:

πŸ“ž Consult a Customs Broker to confirm if your specific dummy head qualifies for 3926.10.00.00 (School Supplies) vs. 9023.00.00.00 (Demonstration Apparatus).
πŸš€ Optimize Your Landed Cost by choosing the right HS Code!


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Every Percent 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.