毛绒挂件
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 6307907500 | 14.3% | CN | US | Official Doc |
| 9503000073 | 10.0% | CN | US | Official Doc |
| 9503000071 | 10.0% | CN | US | Official Doc |
| 3926909905 | 22.8% | CN | US | Official Doc |
AI Analysis
🧸 Plush Pendant (毛绒挂件)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Plush Pendant"?
A Plush Pendant (毛绒挂件) is a decorative accessory typically made from synthetic or natural fibers, characterized by a soft, fuzzy texture (plush/velvet surface). In international trade, these items can be classified differently depending on their primary function (toy vs. accessory) and material composition (textile vs. plastic/resin core).
⚠️ Key Classification Logic:
- If the item is primarily perceived as a toy/charm (e.g., keychain dolls, pet toys) → Likely falls under Chapter 95 (Toys).
- If the item is primarily a fashion accessory/textile good (e.g., bag charm, scarf pendant) → Likely falls under Chapter 63 (Other Made-Up Textile Articles).
- If the item contains significant plastic/resin components (e.g., plastic eyes, hard plastic cores) → May fall under Chapter 39 (Plastics).
📦 II. HS Code Classification Details (Based on Provided Data)
Based on the input data, there are five potential HS Code classifications. The choice depends on the specific material structure and declared usage.
| HS Code | Product Description | Basis for Matching (From Data) | Total Tax Rate |
|---|---|---|---|
| 9503.00.00.73 | Other Toys / Plush Doll Accessories | Shape resembles a doll/plush toy; material inferred as fabric/plush. Fits "Dolls and Other Toys". | 10.0% |
| 9503.00.00.71 | Other Toys / Dolls | Matches "Dolls/Toys"; usage as pendant accepted as a toy derivative/accessory. Material: Plush. | 10.0% |
| 6307.90.75.00 | Other Made-Up Textile Articles | Name contains "Plush" (textile category); shape is "pendant". Inferred as textile product/accessory. | 14.3% |
| 3926.90.99.89 | Other Articles of Plastics | Inferred material is plastic/fiber/synthetic resin (Chapter 39 scope). "Other" article, no specific listing. | 22.8% |
| 3926.90.99.05 | Other Articles of Plastics | Finalized as a finished consumer good/decoration. Assumed non-conflicting with plastic elastic bands (ref). | 22.8% |
🔍 Critical Distinction:
- Toys (9503) have the lowest total tax (10%). This is the most favorable classification if the product can be reasonably described as a toy, keychain doll, or pet accessory.
- Textiles (6307) have a moderate tax (14.3%). This applies if it’s clearly a fashion accessory made of fabric without a "toy" function.
- Plastics (3926) have the highest tax (22.8%). This is risky and usually applies if the item is predominantly plastic with only superficial plush covering, or if customs disputes the "toy" or "textile" nature.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariffs apply (Section 301 + IEEPA surcharges)
🎯 1. 9503.00.00.73 & 9503.00.00.71 —— Toys / Plush Dolls (Most Favorable)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| USITC Section 301 Surcharge | +0.0% (No additional 25% tariff on Chapter 95 toys) |
| IEEPA Surcharge | +10.0% (Specific to China-origin goods under current IEEPA provisions) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (Deny de minimis for China-origin goods under IEEPA 9903) |
| Legal Basis Path | IEEPA:9903.01.10 (Hypothetical for 10% IEEPA) → USITC:9503.00.00 |
📌 Explanation:
- Toys (Chapter 95) generally enjoy 0% base duty.
- However, due to IEEPA (International Emergency Economic Powers Act) regulations targeting specific Chinese imports, a 10% surcharge is applied.
- Crucial: Unlike electronics (which may face 25% + 10% = 35%), toys face only the 10% IEEPA surcharge, making them significantly cheaper to import.
- De Minimis Exclusion: Shipments from China valued under $800 (de minimis) are NOT exempt from these tariffs if classified under IEEPA-covered codes. You must pay the 10% upon entry.
🎯 2. 6307.90.75.00 —— Textile Accessories
| Item | Content |
|---|---|
| Base Duty Rate | 4.3% (ad valorem) |
| USITC Section 301 Surcharge | +0.0% (No additional 25% tariff on this specific textile subheading) |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 14.3% |
| Tax Calculation | CIF Value × 14.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 (Hypothetical for 10% IEEPA) → USITC:6307.90.75 |
📌 Explanation:
- Base duty is 4.3%.
- Adds 10% IEEPA surcharge.
- Total 14.3%.
- This is higher than the toy classification. Choose this only if the item is clearly a fashion accessory (e.g., handbag charm) and not a toy/pet product.
🎯 3. 3926.90.99.89 & 3926.90.99.05 —— Plastic Articles (Highest Risk)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| USITC Section 301 Surcharge | +7.5% (Note: Data specifies 7.5% Section 301, not 25% for this specific plastic category) |
| 122-Clause Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.90.99 → FOOTNOTE:122 |
📌 Explanation:
- Base Duty: 5.3%.
- Section 301: 7.5% (Note: The provided data explicitly states 7.5% for Section 301, which is lower than the typical 25% for many plastics. However, always verify current USITC footnotes as 7.5% may reflect a specific exclusion or partial application).
- 122-Clause Tariff: +10.0% (Specific retaliatory tariff on Chinese plastics).
- Total: 22.8%.
- Warning: Misclassifying a plush toy as a "plastic article" due to minor plastic parts (like eyes) can lead to a 12.8% extra cost (22.8% - 10%). Customs may challenge this, but the financial risk is high.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail material composition (e.g., "100% Polyester Plush," "PP Cotton Stuffing"). |
| ✅ Product Photos | ✔️ | Clear shots showing the "plush" texture. If it’s a keychain doll, show the chain. If it’s a bag charm, show the attachment. |
| ✅ Commercial Invoice | ✔️ | Description should match the HS Code logic: - For 9503: "Plush Toy Keychain" or "Plush Pet Toy Pendant" - For 6307: "Textile Bag Charm Pendant" |
| ✅ Material Breakdown | ✔️ | Essential to prove it’s not predominantly plastic. If >50% weight is textile, argue for Chapter 63 or 95. |
| ✅ Country of Origin Certificate | ✔️ | Required for IEEPA and Section 301 surcharge application. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Function Defines HS Code: Toy vs. Accessory vs. Plastic"
| Scenario | Recommended HS Code | Declaration Name | Risk |
|---|---|---|---|
| Keychain Doll / Pet Toy | 9503.00.00.73 / .71 |
"Plush Toy Pendant" or "Plush Pet Toy" | 🟢 Lowest Tax (10%) |
| Fashion Bag Charm | 6307.90.75.00 |
"Textile Pendant Accessory" | 🟡 Medium Tax (14.3%) |
| Plastic Figure with Plush Coat | 3926.90.99.89 |
"Plastic Ornament with Plush Trim" | 🔴 Highest Tax (22.8%) |
📌 Critical Tip:
- If the item has articulated limbs, facial features, or is marketed for children/pets, strongly argue for 9503 (Toys).
- If it’s a static decorative item with no "play" function, consider 6307 (Textiles).
- Avoid 3926 unless the item is >50% plastic by weight/value, as the 22.8% tax is significantly higher.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| "Plush" is just a coating | If the core is hard plastic, customs will likely force 3926 (22.8%). Prepare for higher duties. |
| Mixed Packaging (Toys + Accessories) | Declare separately. Do not bundle a Toy Pendant (9503) with a Leather Keyring (4202) in one line item. |
| IEEPA Surcharge Awareness | Remember that the 10% IEEPA surcharge applies to all three categories for China-origin goods. It is non-negotiable. Do not claim "De Minimis" exemption. |
| Section 301 Verification | Verify the 7.5% vs 25% Section 301 rate for plastics. The provided data shows 7.5% for 3926.90.99. This may be a specific exclusion. Confirm with a broker before filing. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.73 |
10.0% | Lowest rate for toys. IEEPA 10% applies. |
| 🇺🇸 USA | 6307.90.75.00 |
14.3% | Moderate rate for textiles. IEEPA 10% applies. |
| 🇨🇳 China | 9503.00.00.73 |
~9-15% | Import duties vary; no IEEPA/301 surcharges. |
| 🇪🇺 EU | 9503.00.00.80 |
~4.7% + VAT | No Section 301. Standard EU common customs tariff. |
| 🇬🇧 UK | 9503.00.00.80 |
~5.0% + VAT | Post-Brexit tariffs. No US-style surcharges. |
📌 Conclusion:
- USA is the most complex market due to IEEPA and Section 301.
- Toys (9503) are the most tariff-efficient for the US market (10%).
- Plastics (3926) are the most expensive (22.8%). Optimize your product design or declaration to avoid this category if possible.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling a plush keychain a "Plastic Ornament" to simplify description.
👉 Consequence: Misclassification leads to 22.8% tax instead of 10%. 12.8% extra cost!
❌ Mistake 2: Assuming "Plush" means "Textile" automatically.
👉 Consequence: If the item has a hard plastic core, it may be reclassified as 3926 (22.8%). Material analysis is key.
❌ Mistake 3: Claiming De Minimis (Under $800) for China-origin plush pendants.
👉 Consequence: IEEPA surcharges apply to all shipments from China, regardless of value. Customs will assess the 10% tax even on small packages.
❌ Mistake 4: Ignoring the "122-Clause" for plastics.
👉 Consequence: If classified as 3926, the 10% 122-Clause tariff is specific to Chinese plastics. Missing this leads to underpayment and penalties.
✅ Correct Approach:
"Plush Toy Keychain, 100% Polyester, PP Cotton, Size 5cm, No Electronic Components" → 9503.00.00.73 (10% Tax)
🎯 VII. Conclusion: Optimize Classification for Maximum Profit!
🎯 Key Takeaways:
🔹 "Toys Win: 10% is the Sweet Spot" – Classify as toys (9503) if possible.
🔹 "Plastics Cost More: 22.8% is Painful" – Avoid 3926 unless necessary.
🔹 "Textiles are Middle Ground: 14.3%" – Use for non-toy accessories.
🔹 "No De Minimis for China: Pay the 10% IEEPA" – Budget for surcharges on all shipments.
📌 Pro Tip:
If your plush pendants are made in Vietnam, Indonesia, or Malaysia, you may avoid the 10% IEEPA surcharge, reducing taxes to Base Rate only (0% for toys, 4.3% for textiles).
Recommendation: Consider supply chain diversification if volumes are high.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker to verify the 7.5% Section 301 rate for 3926.90.99.
📸 Provide Clear Photos of the product to justify "Toy" vs. "Accessory" classification.
📄 Pre-Submit HS Code Ruling if unsure about material composition.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Profit Gained!
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.