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体操吊环

CN → US
HS Code Tariff Rate Origin Destination Doc
3926909989 22.8% CN US Official Doc
3926400090 15.3% CN US Official Doc
9401806025 10.0% CN US Official Doc
9401804004 35.0% CN US Official Doc
9506910030 22.1% CN US Official Doc

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AI Analysis

🤸 Gymnastic Rings (Gymnastic Rings for Artistic Gymnastics)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Gymnastic Rings"?

Gymnastic rings are fundamental apparatuses in artistic gymnastics, consisting of two leather or synthetic leather rings suspended from flexible straps. In international trade, their classification is critical because it determines whether they are taxed as plastic products, furniture parts, or sports equipment.

The classification logic hinges on two key factors: 1. Material Composition: Are they primarily plastic, metal, or leather? 2. Functional Classification: Are they considered "sports equipment" (Ch 95) or "other manufactured articles" (Ch 39/94)?

⚠️ Key Distinction:
- If classified as Sports Equipment → Likely HS 9506.91.00.30 (Low Base Duty, High Section 301)
- If classified as Plastic Articles → Likely HS 3926.90.99.89 (High Base Duty, Moderate Section 301)
- If classified as Furniture Parts → Likely HS 9401.80.60.25 / 9401.80.40.04 (Zero Base Duty, High Section 301)


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Logic Summary
3926.90.99.89 Other articles of plastic/composite materials Rings made primarily of plastic or composite materials "Plastic/Other Articles" - Fallback category
3926.40.00.90 Ornaments/Decorations (Plastic/Metal) Decorative or sport accessory items "Ornaments/Sporting Goods" - Fallback category
9401.80.60.25 Other furniture parts (non-child seats) Classified as sports apparatus components "Other Forms" - Fallback logic
9401.80.40.04 Other furniture parts/accessories Metal/plastic parts for sporting equipment "Other Parts" - Logical judgment
9506.91.00.30 Other gymnastic articles Dedicated gymnastic equipment Gymnastics Purpose - No material conflict

🔍 Important Reminder:
- HS 9506.91.00.30 is the most direct classification for "Gymnastic Rings" as specific sports equipment. However, it carries a 50% steel/aluminum surcharge.
- HS 3926.90.99.89 applies if the rings are predominantly plastic/composite, leading to a different tax structure.
- HS 9401.xxxx classifications treat the rings as "parts of furniture" (frames/stands), which have 0% base duty but face 25% Section 301 tariffs.


💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policies)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: 2025/2026 (Current Regulations)

🎯 1. 3926.90.99.89 —— Other Articles of Plastic

Item Content
Base Duty 5.3% (Ad Valorem)
Section 301 Surcharge +7.5%
Section 122 Tariff +10%
Total Tax Rate 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Eligibility Not Eligible (Subject to high taxes)
Legal Basis Path HTS:3926.90.99.89Section 301: List 4ASection 122: Enforcement

📌 Explanation:
- This classification treats rings as generic plastic articles.
- The 22.8% total rate is moderate compared to other options, but higher base duty applies.


🎯 2. 3926.40.00.90 —— Other Ornaments/Decorations

Item Content
Base Duty 5.3% (Ad Valorem)
Section 301 Surcharge 0.0%
Section 122 Tariff +10%
Total Tax Rate 15.3%
Tax Calculation CIF Value × 15.3%
De Minimis Eligibility Not Eligible
Legal Basis Path HTS:3926.40.00.90Section 122: Enforcement

📌 Note:
- This is a low-cost option if the rings can be argued as "ornaments" or "accessories" rather than pure equipment.
- No Section 301 tariff makes this significantly cheaper than 3926.90.99.89.


🎯 3. 9401.80.60.25 —— Other Furniture Parts (Non-Child Seats)

Item Content
Base Duty 0.0%
Section 301 Surcharge +25.0%
Section 122 Tariff +10%
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Eligibility Not Eligible
Legal Basis Path HTS:9401.80.60.25Section 301: List 4ASection 122: Enforcement

📌 Explanation:
- 0% Base Duty is attractive, but the 25% Section 301 tariff is punitive.
- Classification logic: Rings are seen as "parts of the frame/furniture."


🎯 4. 9401.80.40.04 —— Other Furniture Parts/Accessories

Item Content
Base Duty 0.0%
Section 301 Surcharge +25.0%
Section 122 Tariff +10%
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Eligibility Not Eligible
Legal Basis Path HTS:9401.80.40.04Section 301: List 4ASection 122: Enforcement

📌 Note:
- Similar to above, relies on "parts/accessories" logic.
- High total rate due to Section 301.


🎯 5. 9506.91.00.30 —— Other Gymnastic Articles

Item Content
Base Duty 4.6% (Ad Valorem)
Section 301 Surcharge +7.5%
Section 122 Tariff +10%
Steel/Aluminum Surcharge +50% (If metal/aluminum parts are significant)
Total Tax Rate 22.1% (Standard) / High (If Metal Surcharge Applies)
Tax Calculation CIF Value × 22.1% (Base + 301 + 122)
De Minimis Eligibility Not Eligible
Legal Basis Path HTS:9506.91.00.30Section 301: List 4ASection 122: Enforcement

📌 Critical Warning:
- This is the most accurate classification for "Gymnastic Rings" as sporting goods.
- However, if the rings or straps contain steel or aluminum, an additional 50% tariff may apply, drastically increasing costs.
- The base rate is low, but the potential metal surcharge is a major risk.


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)

✅ 1. Preparation Checklist (Must-Have Documents)

Document Must Provide Explanation
Product Specifications ✔️ Material breakdown (Plastic vs. Metal vs. Leather), Dimensions, Weight
Material Composition Statement ✔️ Crucial for determining if "Steel/Aluminum Surcharge" applies (HS 9506)
Product Photos ✔️ Clear images of rings, straps, and connection hardware
Commercial Invoice ✔️ Accurately describe as "Gymnastic Rings (Plastic/Metal)"
Packing List ✔️ Detail individual ring weights and packaging materials
Function Description ✔️ Confirm use for "Artistic Gymnastics Training/Competition"

✅ 2. Declaration Tips (Key Mantras)

🔥 “Material First, Purpose Second, Avoid Metal Trap!”

Scenario Correct Declaration Wrong Practice
Plastic Rings 3926.90.99.89 or 3926.40.00.90 Misdeclare as Sports Equipment → Risk of Metal Surcharge
Metal Rings 9506.91.00.30 (Careful!) Ignore metal content → 50% Additional Tax!
Leather Straps Part of 9506 Separate declaration → Complicated, higher risk
Furniture Frame Parts 9401.80.60.25 Declare as "Gymnastics" → Contradiction

✅ 3. Special Situation Handling

Situation Handling Advice
Mixed Materials (Plastic + Metal Pins) If metal is <5%, argue for plastic classification (3926) to avoid 50% surcharge.
Competition-Grade Metal Rings Must use 9506.91.00.30. Accept 50% metal surcharge if applicable.
Kids' Toy Rings Could fall under Ch 95 or Ch 39. Verify if "Toy" classification applies (lower duty).
OEM Custom Rings Provide design specs. If custom metal design, expect higher scrutiny.

🌍 V. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Notes
🇺🇸 USA 3926.40.00.90 15.3% No specific Lowest total tax if plastic
🇺🇸 USA 9506.91.00.30 22.1%+ None High risk if metal parts present
🇨🇳 China 9506.91.00.00 0-5% CCC (if applicable) Low base duty, no Section 301
🇪🇺 EU 9506.91.00.00 0-4% CE No additional surcharges
🇦🇺 Australia 9506.91.00.00 5% RCM Moderate duty

📌 Conclusion:
- USA is the most challenging market due to Section 301 and 122 tariffs.
- Plastic Classification (3926.40.00.90) offers the lowest total tax (15.3%) in the US.
- Sporting Goods Classification (9506) carries hidden risks (Metal Surcharge) and higher base duties.


📌 VI. Common Mistakes & Pitfall Guide (Blood-Tears Lessons)

Mistake 1: Declaring metal gymnastic rings as 9506 without checking for Steel/Aluminum Surcharge.
👉 Consequence: Unexpected 50% additional tax on the value of metal parts!

Mistake 2: Declaring plastic rings as 9401 (Furniture Parts).
👉 Consequence: 35% Total Tax (25% Section 301) is higher than plastic options.

Mistake 3: Ignoring "Section 122 Tariff" in invoices.
👉 Consequence: Customs delays, penalties, and retroactive taxes.

Mistake 4: Using "Gymnastics Equipment" vaguely without material specs.
👉 Consequence: Customs may default to highest duty rate or request reclassification.

Correct Practice:

"Gymnastic Rings, Plastic Body with Leather Straps, For Training, Model XYZ, Not Made of Steel/Aluminum (if true)"


🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!

🎯 Remember the Mantra:

🔹 “Plastic Rings? Aim for 15.3% (3926.40).”
🔹 “Metal Rings? Watch out for 50% Surcharge (9506).”
🔹 “Furniture Parts? 35% Total Tax, Avoid if Possible.”
🔹 “HS Code Determines Fate, Tax Difference is Life & Death!”


📌 Pro Tip:
If your gymnastic rings are made in Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions (0-5% duty).
Recommend Advance Ruling if material composition is mixed.


📣 Immediate Action:

📞 Consult a professional broker + Provide Material Breakdown + Request HS Code Advance Ruling
🚀 Let your gymnastic rings clear customs smoothly, efficiently, and profitably!


Professional Clearance Starts with Accurate Classification!
💼 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) — 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.