亚克力摆件
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400010 | 15.3% | CN | US | Official Doc |
| 9503000090 | 10.0% | CN | US | Official Doc |
| 9703100000 | 17.5% | CN | US | Official Doc |
| 9703900000 | 17.5% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 9503000073 | 10.0% | CN | US | Official Doc |
AI Analysis
🎨 Acrylic Display Ornaments: HS Code Classification & US Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Tariff Analysis | Professional Compliance Guide
📌 I. Product Definition & Classification: Do You Really Understand "Acrylic Ornaments"?
Acrylic display ornaments, typically made from polymethyl methacrylate (PMMA), are widely used for decorative, promotional, or artistic purposes. In international trade, their classification hinges on two critical factors: 1. Material Composition: Is it treated strictly as "Plastics"? 2. Function/Intent: Is it a "Toy/Model," a "Decoration," or an "Artistic Sculpture"?
⚠️ Key Classification Distinction:
- If the item is viewed as a plastic decorative good →归入 3926.40.00
- If the item is viewed as a toy/model → 归入 9503.00.00
- If the item is viewed as original art/sculpture → 归入 9703.10.00 / 9703.90.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the five potential HS Codes with detailed explanations for each:
| HS Code | Product Description | Logic for Classification | Key Characteristics |
|---|---|---|---|
3926.40.00.10 |
Other articles of plastics | Plastic Material Focus: Acrylic is a plastic; the item is a decorative ornament. Fits the general description of plastic articles. | ✅ Plastic-based ✅ Decorative ✅ General Plastic Article |
9503.00.00.90 |
Other models, puzzles, toys | Toy/Model Focus: The ornament is categorized under models/toys. Acrylic (organic resin/plastic) fits the material description for other categories. | ✅ Toy/Model Category ✅ Plastic/Resin Material ✅ General Other |
9703.10.00.00 |
Original sculptures/statuary | Artistic Focus: The ornament is classified as a sculpture/statue. Acrylic material aligns with "any material" descriptions for original art. | ✅ Sculpture/Statue ✅ Artistic Originality ✅ Any Material |
9703.90.00.00 |
Original sculptures/statuary (other) | Artistic Focus: The ornament is a sculpture/statue made of non-metal/other materials. Fits the requirement for "original sculpture." | ✅ Sculpture/Statue ✅ Non-Metal/Other Material ✅ Original Art Requirement |
3926.40.00.90 |
Other articles of plastics | Plastic Material Focus: Acrylic is plastic; the item is a decorative category product. Similar to .10 but falls under "other" sub-categories. | ✅ Plastic-based ✅ Decorative Category ✅ General Plastic Article |
🔍 Key Reminder:
- Decorative vs. Toy: If the primary purpose is home decoration,3926.40is common. If it’s collectible or playable,9503might apply.
- Art vs. Commodity: If the item is marketed as "Original Art" or "Sculpture" by an artist,9703codes are preferred, though they carry higher "Section 301" (122 Clause) tariffs in some contexts depending on the base rate.
- Material Consistency: All classifications acknowledge Acrylic as either "Plastic" (3926) or "Organic Resin/Other" (9503/9703).
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3926.40.00.10 & 3926.40.00.90 —— Plastic Decorative Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Additional Tariff | 0.0% |
| Section 301 (122 Clause) Tariff | +10% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No (Generally subject to strict scrutiny for plastics from China) |
| Legal Basis Path | Base: 5.3% → Section 301: +10% |
📌 Explanation:
- This is a moderate tariff category. The base rate of 5.3% is standard for plastic articles.
- The 10% Section 301 surcharge applies specifically to Chinese-origin plastics in this sub-category.
- No additional USITC duties apply here, making it more predictable than toy or art categories.
🎯 2. 9503.00.00.90 & 9503.00.00.73 —— Models, Puzzles, and Toys
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | 0.0% |
| Section 301 (122 Clause) Tariff | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 0.0% → Section 301: +10% |
📌 Explanation:
- Lowest Total Rate: With a 0% base rate, the total burden is just the 10% Section 301 surcharge.
- Why Choose This?: If your acrylic ornament is marketed as a "collectible model" or "display toy," this is the most cost-effective option.
- Note: Code9503.00.00.73also applies with the same 10% total rate for specific toy/decor combinations.
🎯 3. 9703.10.00.00 & 9703.90.00.00 —— Original Sculptures/Statuary
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | 7.5% |
| Section 301 (122 Clause) Tariff | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 0.0% → USITC: +7.5% → Section 301: +10% |
📌 Explanation:
- Highest Tax Burden: While the base tariff is 0%, the 7.5% USITC surcharge pushes the total to 17.5%.
- Why Choose This?: Only if the item is legally and commercially recognized as "Original Art" or a "Sculpture." Misclassifying a mass-produced plastic item as "Art" can lead to severe penalties.
- Risk: High scrutiny from Customs. Must prove "originality" and artistic value.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material: 100% Acrylic (PMMA). Dimensions, Weight, Color. |
| ✅ Function/Purpose Statement | ✔️ | Clearly state: "Decorative Ornament," "Collectible Model," or "Original Sculpture." |
| ✅ Product Photos | ✔️ | High-res images showing the item, packaging, and any labels. |
| ✅ Commercial Invoice | ✔️ | Accurate description matching the HS Code claim. |
| ✅ Packing List | ✔️ | Item count, gross/net weight. |
| ✅ Art Proofs (If claiming 9703) | ✔️ | Artist statements, copyright registration, or proof of original design. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Match Function to Code, Avoid Misclassification Traps!"
| Scenario | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| Mass-produced Decor | 3926.40.00.10 (15.3%) or 9503.00.00.90 (10%) |
Misdeclare as "Art" (9703) |
Penalties for fraud; may still be taxed at 17.5% + fines. |
| Collectible Model | 9503.00.00.90 (10%) |
Misdeclare as "Plastic Decoration" (3926) |
Overpayment: You pay 15.3% instead of 10%. |
| Original Art Piece | 9703.10.00.00 (17.5%) |
Misdeclare as "Toy" (9503) |
Risk of Audit: Customs may reject "Art" status, forcing reclassification. |
| Mixed Shipment | Separate HS Codes per item | Lump all as "Plastic Goods" | Delay: Customs will split and re-evaluate each item. |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM/Custom Orders | Provide client design files. If it's a custom logo acrylic block, lean towards 9503 or 3926. |
| "Art" Claims | If claiming 9703, you must provide proof of originality. Generic mass-produced acrylic statues will be rejected. |
| Packaging | If shipped with display stands or bases, declare the main value item. Do not split unless necessary. |
| Small Gifts/Samples | Even under $800, if from China, Section 301 duties often still apply (check current de minimis rules for China). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.90 (Best Value) |
10.0% | FDA (if applicable), CE/FCC (if electronic) | Lowest total duty if classified as toy/model. |
| 🇺🇸 USA | 3926.40.00.10 (Standard) |
15.3% | None specific | Safe bet for general plastic decor. |
| 🇨🇳 China | 3926.40.00 |
5.3% | None | Export from China: No export duty. |
| 🇪🇺 EU | 3926.90.97 |
4.5% | REACH, RoHS | Different HS structure; check EORI. |
| 🇬🇧 UK | 3926.90.97 |
4.5% | UKCA, UK REACH | Post-Brexit rules apply. |
📌 Conclusion:
- For US Imports:9503.00.00.90offers the lowest tariff (10%) if the product can be reasonably argued as a "model/toy."
- For General Decor:3926.40.00(15.3%) is the safest, most common classification.
- Avoid9703unless true Art: The 17.5% rate is high, and the compliance burden for "original sculpture" is significant.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a mass-produced acrylic statue as "Original Art" to avoid plastic duties.
👉 Consequence: Customs rejects it, imposes 17.5% anyway + penalties.
❌ Error 2: Using "Acrylic Ornament" without specifying function.
👉 Consequence: Customs may default to the highest reasonable rate or demand clarification delays.
❌ Error 3: Ignoring Section 301 (122 Clause) for China-origin goods.
👉 Consequence: Unexpected 10% surcharge on all categories from China.
✅ Correct Approach:
"Acrylic Display Model, 10cm, PMMA Material, Decorative/Collectible, Made in China"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Toy/Model = 10% (Best) | Plastic Decor = 15.3% (Standard) | Art = 17.5% (Risky)"
🔹 "Base Rate Matters, But Section 301 is Universal for China!"
📌 Pro Tip:
- If your acrylic ornament is simple and mass-produced, declare it as 9503.00.00.90 (10%) to save 5.3% compared to plastic decor.
- If it is clearly decorative, use 3926.40.00.10 (15.3%).
- Never use 9703 unless you have proof of artistic originality.
📣 Immediate Action:
📞 Consult a licensed customs broker to confirm the "primary function" of your specific product.
🚀 Accurate classification = Lower duties + Faster clearance!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent saved counts in your profit margin!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.