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🎭 Artificial Eyes / Activity Eyes (Prosthetic & Decorative)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Activity Eyes"?
"Activity Eyes" (often referred to as Artificial Eyes, Prosthetic Eyes, or Decorative Plastic Eyes in trade) generally fall into two distinct categories in international trade:
1. Prosthetic/Medical Artificial Eyes:
Made of resin or plastic, designed to replace a missing eye or for medical training/simulation. They are classified as artificial body parts.
2. Decorative/Plastic Activity Eyes (Crafts/Toys):
Typically made of plastic, featuring a moving mechanism (glass eye). Used for dolls, toys, costumes, or Halloween props. These are classified as plastic articles.
⚠️ Key Distinction Point:
- If the item is a single, customized prosthetic for medical/body replacement → Chapter 90 (Medical/Prosthetic)
- If the item is mass-produced plastic eyes for crafts/toys → Chapter 39 (Plastics)
- If the item is a prototype for optical testing → Chapter 90 (Optical Instruments)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Type |
|---|---|---|---|
3926.90.40.00 |
Other plastic articles: Decorative artificial eyes | Dolls, toys, costumes, Halloween props | Plastic, decorative form |
3926.90.33.00 |
Other plastic articles: Not specifically named elsewhere | General plastic artificial eyes, unlisted | Plastic or Resin, generic |
9021.29.80.00 |
Artificial bodies and parts: Other artificial body parts | Prosthetic eyes, medical training models | Resin/Plastic, medical/body part |
9018.90.10.00 |
Optical instruments: Parts and accessories for eye tests | Ophthalmic training devices, prototype optical tests | Optical/Medical device component |
🔍 Key Reminder:
- Custom Prosthetics: Must be classified under 9021 as they serve a medical/body-part replacement function.
- Craft/Toy Eyes: Must be classified under 3926 as they are plastic decorative articles.
- Do NOT mix: Declaring a craft eye as a medical device (or vice versa) can lead to customs delays or penalties due to misclassification.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3926.90.40.00 —— Decorative Plastic Artificial Eyes (Crafts/Toys)
| Item | Details |
|---|---|
| Base Tariff | 2.8% (ad valorem) |
| Section 301 Surcharge | 0.0% (No additional 25% tariff applied to this specific subheading under current lists) |
| Section 122 Tariff | +10.0% (Specific 122 clause tariff for certain plastic items) |
| Total Tariff Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption | ❌ Not Eligible (Subject to Section 122) |
| Legal Basis Path | Base Tariff: 2.8% + Add-on: 0.0% + Section 122: 10% |
📌 Explanation:
- This is the most common code for craft/toy eyes.
- The 12.8% rate is relatively low compared to other electronics, but the Section 122 tariff is critical to note.
- No Section 301 25% tariff applies here, making it cost-effective for craft exports.
🎯 2. 3926.90.33.00 —— Other Plastic Artificial Eyes (Generic)
| Item | Details |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 16.5% |
| Tax Calculation | CIF Value × 16.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff: 6.5% + Add-on: 0.0% + Section 122: 10% |
📌 Note:
- Use this code if the eyes do not fit the "decorative" definition of3926.90.40.00but are still plastic/resin.
- Higher base rate (6.5% vs 2.8%) leads to a 16.5% total.
- Suitable for generic, unlisted plastic eye products.
🎯 3. 9021.29.80.00 —— Prosthetic/Artificial Body Parts (Medical Grade)
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff: 0.0% + Add-on: 0.0% + Section 122: 10% |
📌 Explanation:
- Lowest total tariff (10%) among the options.
- Applicable only for true prosthetic eyes or medical training models made of resin/plastic.
- Critical: Must prove medical/body-part purpose. Craft eyes cannot use this code.
🎯 4. 9018.90.10.00 —— Optical Instrument Accessories (Ophthalmic Testing)
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff: 0.0% + Add-on: 0.0% + Section 122: 10% |
📌 Note:
- For prototype eyes used in optical testing, ophthalmic devices, or medical instrument accessories.
- Rare for standard craft/medical eyes; reserved for optical/medical device components.
- Same 10% rate as prosthetics, but different functional classification.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material (Plastic/Resin), Size, Usage (Medical/Craft) |
| ✅ Product Photos (Label/Tag) | ✔️ | Clear view of "Made in China", Model, Brand |
| ✅ Commercial Invoice | ✔️ | Accurate description: "Artificial Eye for Dolls" vs "Prosthetic Eye" |
| ✅ Packing List | ✔️ | Weight, Dimensions, Package Count |
| ✅ FDA Registration (if Medical) | ✔️ | For 9021 codes, proof of medical device registration may be required |
| ✅ Test Reports (if Decorative) | ✔️ | CPSIA, ASTM F963 for toy/craft eyes |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Dictates Code, Purpose Determines Tax!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Craft/Toy Eyes | 3926.90.40.00 |
Misdeclare as Medical → 10% (Risky audit) |
| Medical Prosthetics | 9021.29.80.00 |
Misdeclare as Plastic Toy → 12.8% (Overpay) |
| Generic Plastic Eyes | 3926.90.33.00 |
Vague description "Eye parts" → Customs Hold |
| Optical Prototypes | 9018.90.10.00 |
Declare as "Plastic Toy" → Wrong Code |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| Mixed Packages (Craft + Medical) | Split Declaration! Do not mix. Craft eyes under 3926, Medical under 9021. Mixing causes customs rejection. |
| "Glass Eye" Terminology | Avoid using "Glass Eye" if made of plastic. Use "Artificial Eye" or "Prosthetic Eye". "Glass" may trigger Chapter 70 (Glass) misclassification. |
| OEM Custom Prosthetics | Provide patient-specific molds or medical prescriptions if audited. Justify 9021 classification. |
| Halloween Props | Clearly state "Costume Accessory" or "Doll Part" to support 3926 classification. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.40.00 (Craft) |
12.8% | CPSIA/ASTM | Low tariff, no 301 duty |
| 🇺🇸 USA | 9021.29.80.00 (Medical) |
10.0% | FDA | Lowest tariff, strict medical proof |
| 🇨🇳 China | 3926.90.40.00 |
0% | N/A | Export-friendly |
| 🇪🇺 EU | 3926.90.99 |
~2.5% | CE/REACH | No Section 122 equivalent |
| 🇬🇧 UK | 3926.90.99 |
~2.5% | UKCA | Post-Brexit rules apply |
📌 Conclusion:
- USA is the primary market with Section 122 tariffs, but rates are manageable (10%-16.5%).
- Medical Classification (9021) offers the lowest rate (10%) but requires strict medical documentation.
- Craft Classification (3926) is most common for toy/costume eyes, with a 12.8% rate.
📌 VI. Common Mistakes & Pitfall Guide (Blood-Teaching Lessons)
❌ Mistake 1: Declaring medical prosthetics as "Plastic Toys"
👉 Consequence: Potential FDA violation + Penalties for misclassification.
👉 Correct: Use 9021.29.80.00 with medical proof.
❌ Mistake 2: Using vague terms like "Eye Parts" on Invoice
👉 Consequence: Customs Hold for clarification. Delays up to 2 weeks.
👉 Correct: Specify "Artificial Eyes for Dolls, Plastic Material, Model XYZ".
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Underpaying taxes. Back-tariffs + Interest upon audit.
👉 Correct: Always include 122 clause in cost calculation.
❌ Mistake 4: Confusing "Glass Eye" with "Plastic Eye"
👉 Consequence: Wrong HS Code (Chapter 70 vs 39). Rejection.
👉 Correct: Confirm material. Plastic = 3926 or 9021. Glass = 7018.
✅ Correct Declaration Example:
"Artificial Plastic Eyes for Dolls, Decorative Use, Non-Medical, Model DE-01, 10mm Diameter, 100 Pcs/Box"
(Classify:3926.90.40.00)
🎯 VII. Conclusion: Professional Classification, Save Money, Ensure Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Craft Eyes = 3926 (12.8%), Medical Eyes = 9021 (10%), Be Clear, Be Safe!"
🔹 "HS Code Saves Your Profit, Declare Accurately, Avoid Delays!"
📌 Pro Tip:
If your activity eyes are for medical training or prosthetics, apply for FDA registration and use 9021.29.80.00 for the lowest tariff (10%).
If for toys/crafts, use 3926.90.40.00 with CPSIA/ASTM compliance for 12.8% rate.
Do not mix medical and craft items in one shipment to avoid customs scrutiny!
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Product Specs + Apply for Advance Ruling
🚀 Let your artificial eyes, clear smoothly, cross borders efficiently, maximize profit!
✨ Professional Clearance Starts with Precise 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.