装饰
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9703900000 | 17.5% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 9703100000 | 17.5% | CN | US | Official Doc |
| 7117909000 | 28.5% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
AI Analysis
🎨 Decorations (Ornamental Articles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Decorations"?
"Decorations" is a broad term in international trade, encompassing a wide range of goods used for ornamental purposes. Because the material and specific function are often not explicitly defined, customs authorities require precise classification based on material composition and form.
Key Classification Dilemma: * Artistic Statues/Sculptures: If the item has artistic value and resembles a statue, it may fall under Chapter 97. * Plastic/Others Ornamental Articles: If the item is made of plastic or other materials and is purely for decoration (no artistic statue status), it falls under Chapter 39. * Imitation Jewelry: If it resembles jewelry but is not made of precious metals/stones, it may fall under Chapter 71.
⚠️ Key Distinction Point:
- If the item is clearly a statue/sculpture (artistic intent) → Chapter 97
- If the item is plastic/ornamental (general decoration) → Chapter 39
- If the item is imitation jewelry (jewelry-like form) → Chapter 71
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential HS Codes for "Decorations" depending on the inferred material and form:
| HS Code | Product Description | Application Scenario | Basis for Classification |
|---|---|---|---|
9703.90.00.00 |
Sculptures and statuettes, other than those of stone or metal | General sculptures/statues of unknown material | Residual Category: Based on "statue/sculpture" form. No material conflict inferred. |
3926.40.00.10 |
Statuettes and other ornamental articles of plastic | Plastic decorations, figurines | Match: "Decorations" fit "ornamental articles". Inferred as plastic due to lack of conflict. |
9703.10.00.00 |
Paintings, drawings and pastels | (Note: Data summary mentions sculpture/statue form) | Residual Category: Based on "statue/sculpture" form. No material conflict inferred. |
7117.90.90.00 |
Imitation jewelry of base metal or other materials | Jewelry-like decorations, accessories | Inference: "Decorations" inferred as imitation jewelry form. No material conflict. |
3926.40.00.90 |
Statuettes and other ornamental articles, other | Other ornamental articles (non-plastic or unspecified) | Match: "Decorations" fit "ornamental articles". Inferred as plastic/others. |
🔍 Key Reminder:
- Chapter 97 (9703.xxxx): Applied when the item is deemed a statue or sculpture. High tariffs apply due to Section 301 and IEEPA. - Chapter 39 (3926.40): Applied when the item is ornamental articles (often plastic). Lower base tariffs but still subject to IEEPA. - Chapter 71 (7117.90): Applied if the decoration resembles imitation jewelry. Highest base tariff among the options.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (including subsequent imports)
🎯 1. 9703.90.00.00 & 9703.10.00.00 —— Sculptures & Statues (Artistic Form)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +7.5% (USITC Footnote) |
| IEEPA Surtax | +10% (Targeting China/HK products, from Nov 10, 2025) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9703.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Section 301 Surtax 7.5%": Additional tariff under US Trade Law Section 301. - "IEEPA 10%": Additional tariff under the International Emergency Economic Powers Act targeting China. - Total 17.5%: Significant cost increase compared to pre-2018 levels. Must be factored into pricing!
🎯 2. 3926.40.00.10 & 3926.40.00.90 —— Ornamental Articles (Plastic/Other Materials)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surtax | 0.0% (Note: Data indicates 0% for this specific subcategory in the provided dataset) |
| IEEPA Surtax | +10% (Targeting China/HK products, from Nov 10, 2025) |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.40.00.xx → FOOTNOTE:9903.88.01 |
📌 Note:
- Lower Base Rate: The base tariff for plastic/ornamental articles (3926.40) is 5.3%, which is higher than the 0% base for sculptures but lower than the total impact of imitation jewelry. - No Section 301 Surcharge? According to the provided data, this specific subcategory has 0% Section 301 surcharge, making the total rate 15.3% (only IEEPA 10% + Base 5.3%). - Risk: Misclassification from3926.40to9703could increase the Section 301 component to 7.5%, raising the total to 17.5%.
🎯 3. 7117.90.90.00 —— Imitation Jewelry (Jewelry-like Form)
| Item | Content |
|---|---|
| Base Tariff | 11.0% (ad valorem) |
| Section 301 Surtax | +7.5% (USITC Footnote) |
| IEEPA Surtax | +10% (Targeting China/HK products, from Nov 10, 2025) |
| Total Tax Rate | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:7117.90.90.00 → FOOTNOTE:9903.88.01 |
📌 Warning:
- Highest Total Rate: At 28.5%, this is the most expensive classification. - Inference Risk: Only classify here if the item is clearly imitation jewelry. Classifying generic decorations as jewelry will lead to significant overpayment or customs disputes if challenged.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include Material (Plastic, Resin, Metal, Wood, etc.) and Form (Statue, Ornament, Jewelry). |
| ✅ Product Photos (Clear) | ✔️ | Show overall shape, details, and any markings. Crucial for determining if it's a "Statue" vs. "Ornament". |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Decorations" or "Ornamental Articles" and specify material. |
| ✅ Packing List | ✔️ | Details weight, quantity, and packaging type. |
| ✅ Third-Party Test Report | ✔️ | If applicable, e.g., lead content tests for plastic items. |
| ✅ Certificate of Origin (CO) | ✔️ | For origin verification (China). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Form Second, Avoid Jewelry, Declare Ornamental!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Plastic Figurine/Ornament | 3926.40.00.10 or 3926.40.00.90 |
Declare as "Statue" (9703) → 17.5% vs 15.3% (Minor difference, but accuracy matters) |
| Resin Statue | 9703.90.00.00 |
Declare as "Plastic Ornament" (3926) → Potential misclassification penalty |
| Jewelry-like Decoration | 7117.90.90.00 |
Declare as "Ornament" (3926) → Underpaid tax (28.5% vs 15.3%) |
| Unspecified "Decoration" | Provide Material Proof | Vague declaration → Customs detention & re-evaluation |
📌 Crucial Point:
- If the material is not specified, customs will make a "Residual Category" (兜底类目) assumption based on the most common form (often plastic or stone). - Proactively declare the material (e.g., "Plastic Ornamental Statuette") to avoid adverse inferences.
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | Declare based on the principal material. If plastic is dominant, use 3926.40. |
| Artistic Value Dispute | If the item is a mass-produced souvenir, it is likely "Ornamental Article" (3926) rather than "Sculpture" (9703). Artistic value must be proven for Chapter 97. |
| Jewelry Accessories | If it’s a pendant, earring, or bracelet form, classify as Imitation Jewelry (7117). |
| De Minimis (Section 321) | ❌ Not Available for China-origin goods under IEEPA. All imports are subject to tariffs. |
🌍 Part 5: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.10 / 9703.90.00.00 |
15.3% - 17.5% | None (General) | IEEPA 10% + Section 301 applies. |
| 🇨🇳 China | 3926.40.00.00 / 9703.90.00.00 |
~5% - 10% | CCC (if applicable) | Lower tariffs, no IEEPA. |
| 🇪🇺 EU | 3926.40.00.90 / 9703.90.00.00 |
0% - 4.5% | CE (if electrical, unlikely) | No Section 301. IEEPA does not apply. |
| 🇬🇧 UK | 3926.40.00.00 / 9703.90.00.00 |
0% - 4% | UKCA (if applicable) | No IEEPA. |
📌 Conclusion:
- USA is the most expensive market due to IEEPA 10% and Section 301 tariffs. - EU/UK have much lower tariffs for decorations. Consider supply chain diversification if targeting the US market with high-volume decoration goods. - China Origin Impact: The 10% IEEPA surcharge is the critical cost driver for all China-origin decorations entering the US.
📌 Part 6: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a Plastic Statue as 9703.90.00.00 (Sculpture)
👉 Consequence: While the rate difference is small (17.5% vs 15.3%), if the item lacks artistic value, it should be 3926.40. Incorrect classification can lead to administrative penalties for misdeclaration.
❌ Error 2: Declaring Jewelry-like Decorations as 3926.40.00.00 (Ornamental)
👉 Consequence: Underpayment of Tax. The rate jumps from 15.3% to 28.5%. Customs will demand back taxes + interest + penalties.
❌ Error 3: Vague Description: "Decoration" without Material
👉 Consequence: Customs will apply the highest reasonable tariff based on residual categories. Delayed clearance.
✅ Correct Practice:
"Plastic Ornamental Statuette, 10cm, Painted, for Home Decor, Model XYZ, China Origin"
(Use3926.40.00.10)"Resin Sculpture, Artistic Figure, Signed, Height 30cm"
(Use9703.90.00.00)
🎯 Part 7: Conclusion: Precise Classification, Cost Optimization!
🎯 Key Takeaway:
🔹 "Material Dictates Code, Form Determines Chapter, Jewelry is Expensive, Ornamental is Cheaper!"
🔹 "IEEPA 10% is unavoidable for China, but Section 301 varies. Know your code!"
📌 Pro Tip:
- For high-volume decoration exports to the US, consider Advanced Rulings (CBP Ruling) to confirm the HS Code.
- If your decorations are made of wood, ceramic, or glass, consult the specific HS Code for those materials, as the rates and surcharges may differ.
- Documentation is Key: Always provide photos and material descriptions to avoid customs delays.
📣 Immediate Action:
📞 Contact a licensed customs broker
📸 Provide clear product photos + material details
🚀 Ensure accurate HS Code classification, minimize tariffs, and accelerate clearance!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent of cost deserves accurate 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.