手工制品
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9703100000 | 17.5% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 9703900000 | 17.5% | CN | US | Official Doc |
| 7117909000 | 28.5% | CN | US | Official Doc |
Product Images
AI Analysis
🎨 Handcrafted Artifacts (Handmade Artworks & Sculptures)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One Product, Multiple Codes – Why? How to Avoid Pitfalls?
Handcrafted artifacts are not just souvenirs — they are original artistic expressions, often made by hand using traditional or contemporary techniques. In international trade, these items can fall under multiple HS codes, depending on material, form, and intended use.
⚠️ Critical Insight:
- If the item is a sculpture or figurine → Likely belongs to 9703 (Artistic Works)
- If it looks wooden but material is unclear → May be classified under 4421 (Wooden Artifacts)
- If made from non-wood materials (e.g., metal, resin, ceramic) → Could fall under 9703.90.00.00 or 7117.90.90.00 (imitation jewelry)
- No material specified? → Use "兜底类目" (catch-all category) principle → Multiple potential HS codes apply
📦 二、HS Code Classification Breakdown (2026 Updated Tariff Table)
| HS Code | Product Description | Classification Basis | Tax Risk Level |
|---|---|---|---|
9703.10.00.00 |
Original sculptures and statues, not specified by material | Based on artistic nature and form; handmade = artistic creation | 🔴 High |
4421.91.98.80 |
Other wood articles, not elsewhere specified | "Catch-all" rule: no conflict with wood; possible wooden material | 🔴 High |
4421.99.98.80 |
Other wooden articles, not elsewhere specified | "Other" category; handcrafted items may include wood; no clear contradiction | 🔴 High |
9703.90.00.00 |
Other works of art, not elsewhere specified | "Other materials" catch-all; no material conflict; artistic form fits | 🔴 High |
7117.90.90.00 |
Other imitation jewelry, not elsewhere specified | "Catch-all" for non-precious items; no conflict with form or material | 🔴 High |
✅ Key Principle:
- When material is unknown, and form is artistic, the "catch-all" (兜底类目) rule applies.
- The US Customs and Border Protection (CBP) allows multiple plausible classifications if no clear conflict exists.
💰 三、2026 Latest Tariff Breakdown (With Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
✅ Legal Basis: IEEPA, USITC 301, Section 122
🎯 1. 9703.10.00.00 — Original Sculptures & Statues (Artistic Works)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 (USITC) Add-on | +7.5% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ No (denied under IEEPA) |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9703.10.00.00 |
📌 Why This Applies:
- The item is handmade, original, and sculptural → clearly fits "artistic work" definition.
- No material conflict → even if made of metal or resin, it's still art.
🎯 2. 4421.91.98.80 — Other Wood Articles (Wooden Artifacts)
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| Section 301 (USITC) Add-on | +25.0% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Duty | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4421.91.98.80 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- No material specified → assumed possible wood → falls under 4421.
- "Catch-all" rule applies: if it could be wood, and no contradiction, it's eligible.
🎯 3. 4421.99.98.80 — Other Wooden Articles (General Catch-All)
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| Section 301 (USITC) Add-on | +25.0% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Duty | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4421.99.98.80 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- Same as above: "other" category for wood products.
- Handcrafted items without specific material may be treated as wooden if no clear contradiction.
🎯 4. 9703.90.00.00 — Other Works of Art (Non-Specified Material)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Add-on | +7.5% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9703.90.00.00 |
📌 Why This Applies:
- "Other materials" catch-all → no material conflict.
- Artistic form = original sculpture/figurine → fits 9703.90.00.00.
- Same rate as 9703.10.00.00, but broader scope.
🎯 5. 7117.90.90.00 — Other Imitation Jewelry (Non-Precious)
| Item | Detail |
|---|---|
| Base Duty | 11.0% |
| Section 301 (USITC) Add-on | +7.5% |
| Section 122 (IEEPA) Add-on | +10.0% |
| Total Effective Duty | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:7117.90.90.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- If the item resembles jewelry (e.g., small figurine, pendant, decorative piece), it may be treated as imitation jewelry.
- No material specified → "catch-all" applies.
- Highest risk of misclassification — if it's art, not jewelry, this is wrong!
🛠️ 四、Customs Clearance Best Practices (Pro Tips)
✅ 1. Essential Documentation (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Photos (front, back, close-up) | ✔️ | Show craftsmanship, size, material hints |
| ✅ Detailed Description (in English) | ✔️ | Include: "handmade", "original sculpture", "artistic work", "not for jewelry" |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Handcrafted Artwork – Not Jewelry" |
| ✅ Packing List | ✔️ | Show total weight, dimensions, packaging |
| ✅ Certificate of Origin (CO) | ✔️ | For tariff eligibility (if from non-China) |
| ✅ Third-Party Test Report | ✔️ | If required (e.g., RoHS, CE, FCC) |
| ✅ Artistic Statement (optional) | ✔️ | "This is a unique handmade sculpture created by an artist" |
✅ 2.申报技巧（申报口诀）
🔥 “艺术不拆，材料不明，选9703，避4421，别归7117！”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Handmade sculpture, no material | 9703.10.00.00 or 9703.90.00.00 |
4421.91.98.80 |
High (38.3% vs 17.5%) |
| Looks like jewelry, but is art | 9703.90.00.00 |
7117.90.90.00 |
High (28.5% vs 17.5%) |
| Made of wood, but not labeled | 4421.91.98.80 |
9703.10.00.00 |
Risk of under-declaration |
| No material info, artistic form | Choose 9703.90.00.00 | 7117.90.90.00 |
Avoid 28.5% tax |
✅ 3. Special Cases
| Situation | Recommended Action |
|---|---|
| Artwork with mixed materials | Use 9703.90.00.00 — "other works of art" |
| Small decorative figurine | Avoid 7117.90.90.00 — unless clearly jewelry-like |
| Custom-made sculpture for gallery | Use 9703.10.00.00 — best fit |
| Mass-produced "handmade" style | Risk of rejection — provide proof of artisan origin |
🌍 五、Global Customs Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9703.10.00.00 or 9703.90.00.00 |
17.5% | FCC/CE/RoHS | No de minimis |
| 🇨🇳 China | 9703.90.00.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 9703.90.00.00 |
0% (if CE) | CE | No IEEPA/301 |
| 🇦🇺 Australia | 9703.90.00.00 |
5% | RCM | No extra taxes |
| 🇯🇵 Japan | 9703.90.00.00 |
0% | PSE | No附加税 |
📌 Conclusion:
- USA has the highest risk due to IEEPA + 301 + 122 tariffs.
- China-origin items face 17.5%–38.3% depending on classification.
- Avoid 7117.90.90.00 unless clearly jewelry.
📌 六、Common Mistakes & How to Avoid Them
❌ Mistake 1: Classifying a handmade sculpture as 7117.90.90.00 (jewelry)
👉 Result: 28.5% duty instead of 17.5% → extra 11% tax!
❌ Mistake 2: Using 4421.91.98.80 for a metal sculpture
👉 Result: 38.3% duty instead of 17.5% → 20.8% overpayment!
❌ Mistake 3: Not specifying "handmade" or "artistic" in invoice
👉 Result: Customs may assume mass production → higher scrutiny or rejection
✅ Correct申报 Phrase:
"Handcrafted Original Sculpture, Made by Artist, Not for Jewelry, Not Wood-Based, Artistic Work, 9703.90.00.00"
🎯 七、Final Verdict: How to Win at Customs
🎯 Golden Rule:
"If it’s art, classify as art. If material is unknown, pick 9703.90.00.00 — it’s safest and lowest tax."
🔹 Best HS Code:
9703.90.00.00— 17.5%, widest coverage, lowest risk
🔹 Avoid:7117.90.90.00unless clearly jewelry
🔹 Avoid:4421unless confirmed wood
🔹 Always include "handmade", "artistic", "not jewelry" in description
📣 Action Step:
📞 Contact a US customs broker + request HS Code pre-ruling
🚀 Submit product photos, description, and invoice
✅ Lock in the 17.5% rate before shipment!
✨ Professional Clearance Starts with Smart Classification!
💼 Your artwork deserves the right tariff — not a tax trap!
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.