扇形画笔套装
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9603306000 | 10.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
| 9603304000 | 17.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
🎨 Fan Brush Set – HS Code & Tariff Guide 2026 | Comprehensive Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Handbook | 2026 Updated Tariff Analysis | Expert Import Planning
📦 一、Product Definition & Classification: What Exactly Is a "Fan Brush Set"?
A fan brush set is a specialized artistic tool used primarily in painting, makeup, and craft applications. It features a broad, flat, fan-shaped bristle head designed for blending, stippling, or applying color with precision and soft transitions.
In international trade, these are classified not as general-purpose brushes, but as artist’s tools with specific functional and structural characteristics.
⚠️ Key Differentiator:
- If the brush has a fan-shaped bristle head, is used for artistic creation, and is not a general-purpose tool, it falls under artist’s brush categories — not general-purpose writing or household brushes.
🔍 二、HS Code Classification Breakdown (2026 Official Tariff Match)
| HS Code | Product Description | Applicable Use Case | Material/Structure Basis |
|---|---|---|---|
3926.10.00.00 |
Plastic stationery or school supplies, including art tools | Office/school use, plastic-handled brush sets | Based on plastic material and school/office usage |
9603.30.60.00 |
Artist’s brushes, including fan-shaped or specialized bristle tools | Artistic painting, digital art, craft projects | Matches brush form and artistic purpose |
3926.90.99.89 |
Other plastic articles not elsewhere specified | Plastic or composite material tools, packaging, or handles | Duty drawback category for non-specific plastic tools |
9603.30.40.00 |
Other artist’s brushes (excluding those with metal ferrules) | Fan brushes, flat brushes, detail brushes | Matches brush shape and artist use |
✅ Critical Insight:
- Fan brushes are not general-purpose cleaning or household brushes → cannot be classified under9603.30.10.00(general brushes)
- Must be explicitly linked to artistic use to qualify for artist brush classification
💰 三、2026 Latest Tariff Breakdown (U.S. Market – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all future imports)
🎯 1. 3926.10.00.00 – Plastic Office/School Art Tools
| Item | Detail |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not eligible (denied under U.S. customs rules) |
| Legal Basis Path | Section 122: 9903.01.25 → Base Tariff: 3926.10.00.00 |
📌 Why This Applies:
- The plastic handle or packaging of the fan brush set qualifies it under plastic stationery.
- Used in schools or offices → fits "office/school supplies" category.
- Not primarily for fine art → not eligible for artist brush duty relief.
🎯 2. 9603.30.60.00 – Artist’s Brushes (Fan-Shaped, Specialized)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | Section 122: 9903.01.25 → HS: 9603.30.60.00 |
📌 Why This Applies:
- Fan-shaped bristle head → matches artist’s brush definition.
- Used for artistic creation, painting, digital art, makeup blending → not general-purpose.
- Most favorable tariff for artistic tools — only 10% total.
🎯 3. 3926.90.99.89 – Other Plastic Articles (Duty-Drawback Category)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Tariff (Section 301) | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | Section 301: 9903.01.24 → Section 122: 9903.01.25 → HS: 3926.90.99.89 |
📌 Why This Applies:
- Plastic or composite material used in tool handles or packaging → triggers "other plastic articles" classification.
- Not specifically named in other categories → falls into duty drawback (broad) category.
- Highest tariff among all options — avoid if possible.
🎯 4. 9603.30.40.00 – Other Artist’s Brushes (Non-Metal Ferrule)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (Section 301) | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | Section 301: 9903.01.24 → Section 122: 9903.01.25 → HS: 9603.30.40.00 |
📌 Why This Applies:
- Matches artist’s brush use and fan shape.
- No metal ferrule → excludes9603.30.50.00→ falls into "other" artist brush category.
- Higher than9603.30.60.00due to Section 301 7.5%.
🛠️ 四、Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Include bristle type, handle material, size, intended use |
| ✅ High-Resolution Product Photos | ✔️ | Show fan shape, brush head, branding, packaging |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Fan Brush Set for Artistic Use" |
| ✅ Packing List | ✔️ | List each brush, total count, material |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential treatment (e.g., from Vietnam) |
| ✅ Test Report (RoHS, REACH, etc.) | ✔️ | If plastic components are involved |
| ✅ Labeling & Packaging Details | ✔️ | Show if "Art Supplies" or "For Artists" is marked |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Art Use = Lower Tax! Plastic = Higher Tax! Fan Shape = Must Be Classified as Artist Brush!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Fan brush set used for painting | 9603.30.60.00 |
3926.10.00.00 |
+5.3% tax |
| Plastic handle, but used for art | 9603.30.60.00 |
3926.90.99.89 |
+12.8% tax |
| No art claim, labeled as "office tool" | 3926.10.00.00 |
9603.30.60.00 |
+5.3% tax |
| Metal ferrule present | 9603.30.50.00 |
9603.30.40.00 |
+7.5% tax |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Set includes non-art items (e.g., palette, cleaner) | Declare as "Art Set" — keep under 9603.30.60.00 if brush is primary |
| Plastic handle but artistic use | Use 9603.30.60.00 — not 3926.90.99.89 |
| Export from Vietnam/Mexico | Apply for IEEPA exemption → 0% total tariff |
| Custom-designed fan brushes | Apply for Advance Ruling — secure favorable classification |
| Re-imported used brushes | May qualify for re-import exemption — consult broker |
🌍 五、Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 9603.30.60.00 |
0% | 10% (122) | Total: 10% |
| 🇨🇳 China | 9603.30.60.00 |
5% | 0% | No extra tariffs |
| 🇪🇺 European Union | 9603.30.60.00 |
0% | 0% | CE marked |
| 🇦🇺 Australia | 9603.30.60.00 |
5% | 0% | No 122 or 301 |
| 🇯🇵 Japan | 9603.30.60.00 |
0% | 0% | No additional tariffs |
📌 Takeaway:
- U.S. is the only market with 122 tariff on artist brushes
- China-origin products face 10% total under9603.30.60.00
- Vietnam/Mexico origin can avoid all extra tariffs → strongly recommended
🚨 六、Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Labeling fan brush set as "Plastic Office Tool"
👉 Result: Taxed at 15.3% instead of 10% → extra $500 on $10k shipment
❌ Mistake 2: Using 3926.90.99.89 for a set with artistic use
👉 Result: 22.8% tax → over 100% higher than optimal
❌ Mistake 3: Not showing fan shape in photos
👉 Result: Customs reclassifies as "general brush" → higher tariff + delay
❌ Mistake 4: No mention of "artistic use" in invoice
👉 Result: Denied artist brush status → forced to pay 15.3%
✅ Correct Declaration Example:
"Fan Brush Set, 5-Piece, for Artistic Painting, Plastic Handle, Natural Bristles, Art Supply, Not for Household Use"
🎯 七、Final Verdict: Optimize Your HS Code, Slash Your Tax!
🎯 Pro Tip:
🔹 "Art Use = 10% Tax!"
🔹 "Plastic = 15.3%+!"
🔹 "Fan Shape = Must Be9603.30.60.00!"✅ Best Choice:
Declare as9603.30.60.00with clear artistic purpose, fan shape, and high-quality photos → only 10% total tax.❌ Avoid:
-3926.90.99.89→ 22.8% — too high
-3926.10.00.00→ 15.3% — only if no art claim
📌 Bonus: Strategic Recommendations
🚀 Action Plan: 1. Reclassify all fan brush sets as artist’s tools with "fan-shaped" and "artistic use" in invoice. 2. Use Vietnam/Mexico origin if possible → 0% additional tariffs. 3. Apply for Advance Ruling if selling in bulk or custom designs. 4. Train your team on HS Code rules — one mistake = thousands in extra tax.
📣 Call to Action:
📞 Contact a licensed U.S. Customs Broker + Submit product photos + Request HS Code Pre-Ruling
🚀 Get your fan brush set cleared at 10% — not 22.8%!
✨ Professional Customs Starts with Accurate Classification!
💼 Your profit margin depends on the right HS Code. Choose wisely!
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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.