AB Color Resin Rhinestone
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926904000 | 12.8% | CN | US | 官方文档 |
| 3926903500 | 24.0% | CN | US | 官方文档 |
| 7117199000 | 28.5% | CN | US | 官方文档 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
商品图片
AI分析
💎 AB Color Resin Rhinestone (Imitation Jewelry & Decorative Stones)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 I. Product Definition & Classification: What Exactly Are "AB Color Resin Rhinestones"?
AB Color Resin Rhinestones are decorative imitation gemstones made from plastic/resin materials, featuring a special "Aurora Borealis" (AB) coating that reflects a rainbow-like iridescence. They are widely used in fashion jewelry, nail art, clothing embellishments, and craft projects.
In international trade, these items fall into two distinct categories based on their material composition and form: 1. Resin-Based Stones: Made entirely of plastics (polyester, acrylic, etc.) → Classified under Chapter 39. 2. Base Metal Jewelry: If set on or attached to base metal findings → Classified under Chapter 71.
⚠️ Key Distinction Point: - If the item is purely plastic/resin and not strung →归入 3926.90.40.00 (Low Tax) or 3926.90.35.00 (Higher Tax). - If the item is imitation jewelry (base metal with plastic elements) →归入 7117.19.90.00 (Low Tax) or 7117.90.90.00 (High Tax).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Basis |
|---|---|---|---|
3926.90.40.00 |
Imitation gemstones (made of plastic/resin) | Loose resin rhinestones, AB coating, craft supplies | ✅ Plastic/Resin |
3926.90.35.00 |
Beads, bugles, spangles (not strung) | Loose plastic beads/spangles for decoration | ✅ Plastic/Resin |
7117.19.90.00 |
Imitation jewelry of base metal (other) | Jewelry pieces where base metal is dominant, even if plated | ✅ Base Metal |
7117.90.90.00 |
Imitation jewelry (valued >20 cents/dz) | High-value imitation jewelry items | ✅ Base Metal |
🔍 Critical Note: - Most "AB Resin Rhinestones" sold loose or in bulk for crafts are plastic/resin and should be classified under 3926.90.40.00 for the lowest duty. - If the product is marketed as "Jewelry Findings" or set in metal, it may be misclassified as 7117. Ensure the primary material is declared correctly. - Beads vs. Gemstones: If they look like stones (cut facets), use 3926.90.40.00. If they look like simple beads, use 3926.90.35.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US) ✅ Country of Origin: China (CN) ✅ Effective Date: November 10, 2025 (and onwards)
🎯 1. 3926.90.40.00 —— Imitation Gemstones (Plastic/Resin)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301/IEEPA Additional Tax | 0.0% |
| Total Effective Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Eligibility | ❌ Not Applicable (Though tax is 0%, proper declaration is still required) |
| Legal Basis Path | HTSUS:3926.90.40.00 → USITC:3926.90.40.00 |
📌 Explanation: - This is the most favorable classification for loose resin rhinestones. - Since the base material is plastic (Chapter 39), it is exempt from the high additional tariffs that often apply to metal goods or specific plastics. - Zero Duty means no extra cost for customs clearance.
🎯 2. 3926.90.35.00 —— Beads, Bugles, and Spangles (Plastic)
| Item | Detail |
|---|---|
| Base Duty Rate | 6.5% |
| Additional Tax | 7.5% |
| Total Effective Tax Rate | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3926.90.35.00 → USITC:3926.90.35.00 |
📌 Explanation: - If customs determines the items are "beads" rather than "gemstones," the tax jumps to 14.0%. - This applies to simple plastic beads, spangles, or bugles not shaped like stones. - Difference: $14.0\%$ vs $0.0\%$ is significant for high-volume shipments.
🎯 3. 7117.19.90.00 —— Imitation Jewelry (Base Metal, Other)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tax | 0.0% |
| Total Effective Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:7117.19.90.00 → USITC:7117.19.90.00 |
📌 Explanation: - If the item is considered imitation jewelry (e.g., a brooch, necklace made of base metal with resin parts), it falls here. - Good News: Also 0% tax. However, proving it is "imitation jewelry" requires proper product naming and description.
🎯 4. 7117.90.90.00 —— Imitation Jewelry (Valued >20 Cents/Dz)
| Item | Detail |
|---|---|
| Base Duty Rate | 11.0% |
| Additional Tax | 7.5% |
| Total Effective Tax Rate | 18.5% |
| Tax Calculation | CIF Value × 18.5% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:7117.90.90.00 → USITC:7117.90.90.00 |
📌 Warning: - This is the highest tax bracket for imitation jewelry. - Applies if the item is valued over 20 cents per dozen and doesn't fit other specific subcategories. - Avoid this classification for loose resin rhinestones unless they are high-value finished jewelry pieces.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Prevention)
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "AB Color Resin Rhinestones," Material: "Polyester/Plastic," Use: "Craft/Jewelry Decoration" |
| ✅ Product Photos | ✔️ | Clear images showing the AB coating and resin material. |
| ✅ Commercial Invoice | ✔️ | Declare as "Imitation Gemstones (Resin)" or "Plastic Rhinestones", NOT "Jewelry" unless it's finished jewelry. |
| ✅ HS Code Declaration | ✔️ | Recommend 3926.90.40.00 for loose stones. |
✅ 2. Declaration Tips (Critical Keywords)
🔥 "Material is Key, Name is King!"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Loose Resin Stones | 3926.90.40.00 - "AB Resin Rhinestones, Plastic, Imitation Gemstones" |
"Jewelry Findings" or "Beads" | Misclassification → 14% or 18.5% tax |
| Finished Resin Necklace | 7117.19.90.00 - "Imitation Jewelry, Base Metal/Resin" |
"Plastic Beads" | Over-declaration tax |
| High-Value Jewelry Piece | 7117.90.90.00 |
"Imitation Jewelry" | 18.5% tax if not specified correctly |
📌 Advice: - Use the term "Imitation Gemstones" or "Decorative Resin Stones" for 3926.90.40.00. - Avoid vague terms like "Craft Supplies" without specifying material. - If the product is loose and not strung, emphasize "Not Strung" in the description to support the 3926 classification.
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Materials (Metal + Resin) | If metal is the primary component, classify under 7117. If resin is primary, use 3926. |
| Strung vs. Loose | Loose stones → 3926.90.40.00. Strung beads → 3926.90.35.00. |
| High-Value Pieces | If each piece is worth >20 cents/dozen, and it's jewelry, watch out for 7117.90.90.00 (18.5%). |
| OEM Custom Orders | Provide design proofs to confirm material and form for accurate HS Code. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.40.00 |
0% | None | Best option for loose resin stones |
| 🇨🇳 China | 3926.90.40.00 |
5-10% | N/A | Import duty applies |
| 🇪🇺 EU | 3926.90.97 |
~3-6% | REACH | Varies by member state |
| 🇬🇧 UK | 3926.90.97 |
~3-6% | UKCA | Post-Brexit rules apply |
| 🇨🇦 Canada | 3926.90.90 |
5-10% | None | MFN rate applies |
📌 Conclusion: - The USA offers 0% duty for 3926.90.40.00, making it highly competitive. - Ensure proper material declaration to avoid 14% or 18.5% penalties.
📌 VI. Common Errors & Pitfall Prevention (Lessons Learned)
❌ Error 1: Declaring "Resin Rhinestones" as "Plastic Beads" 👉 Consequence: Tax increases from 0% to 14%. 👉 Fix: Use "Imitation Gemstones" for faceted stones.
❌ Error 2: Declaring loose stones as "Jewelry" 👉 Consequence: If deemed "imitation jewelry," tax may jump to 0% or 18.5% depending on subcategory. 👉 Fix: Clarify they are loose components, not finished jewelry.
❌ Error 3: Ignoring AB Coating 👉 Consequence: Customs may misclassify as plain plastic. 👉 Fix: Mention "AB Coated" to justify "Imitation Gemstones" classification.
❌ Error 4: Using Vague Descriptions like "Craft Items" 👉 Consequence: High scrutiny, potential reclassification. 👉 Fix: Be specific: "AB Color Resin Imitation Gemstones, Loose, Not Strung."
✅ Correct Declaration Example:
"AB Color Resin Rhinestones, Imitation Gemstones, Made of Polyester Resin, Faceted, Not Strung, Used for Clothing Decoration, Model: AB-RS-001"
🎯 VII. Conclusion: Smart Declaration, Maximize Profit!
🎯 Remember:
🔹 "Loose Resin Stones = 3926.90.40.00 = 0% Tax!"
🔹 "Beads = 3926.90.35.00 = 14% Tax"
🔹 "Jewelry = 7117 = 0% to 18.5%"
🔹 "Choose Wisely, Save Dollars!"
📌 Pro Tip:
- For high-volume shipments, consider applying for an Advance Ruling from US Customs to confirm the 3926.90.40.00 classification.
- Ensure your supplier's declaration matches your import declaration.
- Keep samples for inspection if challenged.
📣 Action Plan:
📞 Contact your customs broker with the product photos and material specs. 📄 Prepare a detailed invoice with "Imitation Gemstones (Resin)" description. 🚀 Clear Customs Smoothly, Boost Profits!
✨ Professional Clearance Starts with Precise Classification! 💼 Every Dollar Saved is a Dollar Earned!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。