花朵金属钮扣
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7326908610 | 87.9% | CN | US | Official Doc |
AI Analysis
🌸 Flower Shaped Metal Buttons (Decorative Metal Fasteners)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part I: Product Definition & Classification: What Exactly is a "Flower Metal Button"?
Metal buttons, especially decorative ones shaped like flowers, are primarily used as fasteners for garments, luggage, bags, and home textiles. In international trade, they fall under Chapter 73 (Articles of Iron or Steel) because the base material is metallic (iron/steel), and they are considered "other articles" rather than raw materials or simple parts of machinery.
⚠️ Critical Distinction:
- If the button is made of plastic/resin with a metal back → Go to Chapter 39 or 83.
- If the button is made of solid gold/silver → Go to Chapter 71.
- This guide applies ONLY to buttons made of Iron/Steel (e.g., iron, steel, plated steel), which are the most common in mass-market fashion.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, the specific classification for these items is:
| HS Code | Product Description | Key Characteristics | Material |
|---|---|---|---|
7326.90.86.10 |
Other articles of iron or steel: Other: Other: Other: Other Laminated goods / Adhesive-bound sheets | • Small decorative fasteners • Made of iron/steel • Often plated (zinc, nickel, gold) • Shape: Flower, geometric, etc. |
Iron / Steel |
🔍 Key Insight:
- Why 7326? Chapter 73 covers "Articles of Iron or Steel." Heading 7326 specifically covers "Other articles of iron or steel."
- Why .90.86.10? The sub-headings break down by manufacturing method.86often refers to specific casting/forging methods, while.10in this specific dataset points to the final sub-category for these decorative items.
- Important: If the button is not made of iron/steel (e.g., brass, copper, aluminum), this HS code does not apply. You must check the base metal first.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: As per current trade policies (including Section 301 tariffs)
🎯 1. 7326.90.86.10 —— Flower Shaped Metal Buttons (Iron/Steel)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.9% (Ad Valorem) |
| Surtax 1 (Section 301) | +25.0% (Steel/Aluminum/Copper Surcharge) |
| Surtax 2 (Steel/Aluminum/Copper) | +50.0% (Specific surcharge for steel products) |
| Total Tax Rate | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC:7326.90.86.10 → Section 301 Footnote → Steel Surcharge Policy |
📌 Explanation:
- Base Rate (2.9%): This is the standard Most Favored Nation (MFN) duty for "other articles of iron or steel."
- Section 301 Surtax (25%): This is the standard penalty tariff on Chinese goods under Trade Act Section 301.
- Steel Surcharge (50%): The provided data indicates an additional 50% surcharge specifically for steel products. This is a critical and often overlooked cost. Many importers only account for the 25%, leading to severe underpayment.
- Total Impact: A 77.9% total duty rate is extremely high. This makes importing iron/steel decorative buttons from China to the US very expensive.⚠️ Cost Example:
- Import Value (CIF): $10,000
- Total Duty Payable: $10,000 × 77.9% = $7,790
- Effective Duty Rate: Nearly 80%!
🛠️ Part IV: Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing the flower design, material, and any plating. |
| ✅ Material Declaration | ✔️ | Must explicitly state "100% Iron/Steel" or "Steel Core with Plating". Avoid vague terms like "Metal." |
| ✅ Commercial Invoice | ✔️ | Description should read: "Decorative Metal Buttons, Flower Shape, Material: Iron/Steel, HS Code: 7326.90.86.10" |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping document. |
| ✅ Proof of Origin | ✔️ | Certificate of Origin (CO) required for origin verification. |
✅ 2. Declaration Tips (Crucial Mnemonics)
🔥 "Material First, Not Shape. Iron/Steel Triggers 78%!"
| Scenario | Correct Declaration | Incorrect Practice | Consequence |
|---|---|---|---|
| Iron/Steel Flower Buttons | 7326.90.86.10 |
Misdeclare as "Plastic Buttons" (HS 9606) | Fraud/Seizure + Heavy Penalties |
| Brass/Gold Plated Steel Buttons | 7326.90.86.10 (if steel core) |
Misdeclare as "Jewelry" (HS 7113) | Classification Error + Back Taxes |
| Plastic Buttons with Metal Backing | 9606.21.00.00 (Plastic Buttons) |
Misdeclare as 7326... |
Overpayment of 77.9% vs 3.2% |
| Stainless Steel Buttons | 7326.90.86.10 |
Claim "Stainless Steel Exemption" | Incorrect – Stainless steel is still iron/steel for tariff purposes |
📌 Warning:
- Do NOT claim the buttons are "Non-Metal" or "Plastic" if they are primarily steel. Customs will inspect and reclassify, leading to 77.9% retroactive duties + penalties.
- If the buttons are solid brass or solid copper, they fall under Chapter 74/75, not Chapter 73. Check the primary material.
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If the button is iron core with plastic flower head, it may still be classified under 7326 if iron is the essential character. Provide cross-section photos. |
| Stainless Steel | Still subject to 77.9% tariff. No exemption for "stainless" in this context. |
| Small Quantity / De Minimis | ❌ Not Eligible. Even under $800 (Section 321), steel articles from China often face stricter scrutiny or are excluded from de minimis benefits under specific policies. Verify current CBP enforcement. |
| Alternative Origin | If sourced from Vietnam, Mexico, or India, the 50% steel surcharge may not apply. Check FTA (Free Trade Agreement) eligibility. |
🌍 Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tariff | Surtax/Additional | Total Estimated Rate | Note |
|---|---|---|---|---|---|
| 🇺🇸 USA | 7326.90.86.10 |
2.9% | 75.0% (25% + 50%) | 77.9% | High Risk/High Cost |
| 🇨🇳 China | 7326.90.86.10 |
Varies (Import Duty) | N/A | ~5-10% | China is a major exporter |
| 🇪🇺 EU | 7326.90.86 |
4.5% | N/A | 4.5% | No Section 301 equivalents |
| 🇬🇧 UK | 7326.90.86 |
4.5% | N/A | 4.5% | Post-Brexit tariffs apply |
| 🇯🇵 Japan | 7326.90.86 |
3.5% | N/A | 3.5% | Low tariff environment |
📌 Conclusion:
- The US market is exceptionally hostile to iron/steel decorative buttons from China due to the 50% steel surcharge.
- EU, UK, and Japan offer significantly lower tariffs (~3-5%), making them more attractive for cost-sensitive imports.
📌 Part VI: Common Mistakes & Pitfall Guide (Blood-Led Lessons)
❌ Mistake 1: Assuming "Metal" means "Jewelry" (HS 71)
👉 Consequence: HS Code 71 is for precious metals. Iron/steel buttons are industrial/garment accessories. Misclassification leads to audit and penalties.
❌ Mistake 2: Ignoring the 50% Steel Surcharge
👉 Consequence: Only paying 25% tariff leaves 50% unpaid. CBP will assess back taxes + interest + penalties (often 3x the duty).
❌ Mistake 3: Declaring as "Garment Accessories" without Material Spec
👉 Consequence: Customs cannot determine the correct HS Code. Shipment held, leading to demurrage fees and delayed delivery.
❌ Mistake 4: Using De Minimis ($800) for Steel Items
👉 Consequence: CBP has tightened enforcement on de minimis for Chinese goods. Steel items are high-risk. Package may be seized or returned.
✅ Correct Action:
"Decorative Metal Buttons, Flower Shape, Material: Zinc-Plated Iron, HS Code: 7326.90.86.10, Origin: China"
🎯 Part VII: Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Iron/Steel Triggers 78%! Plastic is Cheap!"
🔹 "Check the Core Material, Not the Color!"
🔹 "7326.90.86.10 is the Target, 77.9% is the Cost!"
📌 Pro Tips:
1. Supplier Verification: Ask your supplier for a Material Test Report to confirm the core is iron/steel.
2. Cost Calculation: Include the 77.9% duty in your landed cost calculation. If the margin is thin, do not import to the US from China.
3. Alternative Sourcing: Consider sourcing from Vietnam or Indonesia where steel surcharges may be lower or non-existent (verify with a customs broker).
4. Pre-Ruling: Apply for an IRS/US Customs Advance Ruling to get official confirmation of the HS Code and duty rate before shipping.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker
📄 Request Material Certificates from Supplier
📉 Re-evaluate Profit Margins with 77.9% Duty
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny Saved in Tariffs is Pure Profit!
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.