Belt Buckle
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8308100000 | 0.0% | CN | US | 官方文档 |
| 8308906000 | 13.9% | CN | US | 官方文档 |
| 6307905010 | 17.5% | CN | US | 官方文档 |
| 3926902500 | 24.0% | CN | US | 官方文档 |
| 3926904510 | 38.5% | CN | US | 官方文档 |
商品图片
AI分析
🎒 Belt Buckles (Hardware for Footwear & Apparel)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Hardware Items
📌 I. Product Definition & Classification: What Exactly Is a "Belt Buckle"?
Belt buckles are essential fastening components used in footwear, clothing, and accessories. In international trade, classification depends heavily on material and functional intent. Unlike general buckles, those intended for shoes often fall under specific hardware or accessory codes, while others may be classified as plastic or metal fittings.
Key Distinctions:
Shoe Hardware (Eyelets/Cloggs): Often classified under metal fasteners (8308) due to their specific application in footwear assembly.
Plastic/General Accessories: Classified under plastics (3926) if made of synthetic materials, falling under "other articles" or accessories.
Metal Fasteners:* Classified under base metal articles (8308) if made of iron, steel, or other base metals, regardless of whether they are for belts or shoes, provided they meet the "eyelets/cloggs" description.
⚠️ Critical Classification Point:
- If the item is metal and shaped like an eyelet or grommet for shoes → 8308.10.00.00 (Low duty, but high specific tax).
- If the item is plastic → 3926.90.25.00 or 3926.90.45.10 (Higher ad valorem duties).
- If the item is a general metal clasp not fitting the "eyelet" definition → 8308.90.60.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
6307.90.50.10 |
Other made-up articles, accessories for footwear (e.g., shoelace toggles) | General accessory logic; used when specific hardware codes don't fit. Often a "catch-all" for minor parts like laces hooks. | Mixed/Textile/Plastic |
3926.90.25.00 |
Other articles of plastics, including accessories | Plastic buckles, clips, or fittings inferred from material. | ✅ Plastic |
3926.90.45.10 |
Other articles of plastics or other materials | Broader plastic category; default tendency for plastic accessories if not specified elsewhere. | ✅ Plastic |
8308.10.00.00 |
Buckles, clasps, frame clasps, snap fasteners, push-fasteners, and eyelets/cloggs, of base metal | Metal eyelets/grommets specifically for footwear. Matches the "eyelet" morphology in product names. | ✅ Base Metal |
8308.90.60.00 |
Other fittings, fasteners, or parts of base metal | General metal buckles/clasps for belts or shoes that do not fit the "eyelet" definition. | ✅ Base Metal |
🔍 Key Reminder:
- Metal vs. Plastic: This is the biggest divergence point. Metal items generally fall under Chapter 83, while plastic items fall under Chapter 39.
- Footwear Specifics: If the buckle/eyelet is explicitly for shoes, 8308.10.00.00 is a strong candidate for metal items, despite the complex tax structure.
- "Catch-All" Logic: If the item is a small accessory (like a lace toggle) not clearly a buckle,6307.90.50.10may apply based on accessory logic.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current trade policies (Section 301 & IEEPA)
🎯 1. 6307.90.50.10 —— Accessories for Footwear (Textile/General)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 7.5% |
| IEEPA Surcharge | 10% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (Section 301 & IEEPA apply) |
| Legal Basis | General accessory logic under Chapter 63. |
📌 Explanation:
- This code is often used for small accessories like shoelace toggles or non-metal/plastic fittings.
- The 17.5% total rate is moderate compared to other plastic options but higher than basic metal eyelets (excluding specific taxes).
🎯 2. 3926.90.25.00 —— Plastic Articles (Specific Subheading)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | 7.5% |
| IEEPA Surcharge | 10% |
| Total Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Chapter 39, specific plastic articles subheading. |
📌 Explanation:
- Applies to plastic buckles or clips.
- The base tariff is higher than textile/accessory codes, leading to a 24% total duty.
- Common for mass-produced plastic fashion accessories.
🎯 3. 3926.90.45.10 —— Plastic/Other Materials (General Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 3.5% |
| Section 301 Surcharge | 25.0% |
| IEEPA Surcharge | 10% |
| Total Rate | 38.5% |
| Tax Calculation | CIF Value × 38.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Broader plastic category, often used when specific subheadings don't fit perfectly. |
📌 Warning:
- This is a high-risk code for plastic items if misclassified.
- The 25% Section 301 surcharge significantly increases costs.
- Only use if no more specific plastic code (like 3926.90.25) fits.
🎯 4. 8308.10.00.00 —— Metal Eyelets/Grommets for Footwear
| Item | Content |
|---|---|
| Base Tariff | 1.1¢/kg + 2.9% (Specific + Ad Valorem) |
| Section 301 Surcharge | 25.0% |
| IEEPA Surcharge | 10% |
| Total Rate | Complex: Specific Tax + 35% Ad Valorem |
| Tax Calculation | (1.1¢/kg × Weight) + [CIF Value × (2.9% + 25% + 10%)] |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | 8308.10 specifically covers eyelets and cloggs of base metal. |
📌 Critical Note:
- This code has a specific tax (1.1 cents per kg) in addition to ad valorem duties.
- The ad valorem portion is 37.9% (2.9% base + 25% 301 + 10% IEEPA).
- Heavy items will incur high specific taxes; light items are dominated by the ad valorem rate.
- Ideal for metal eyelets, grommets, and shoe hardware.
🎯 5. 8308.90.60.00 —— Other Metal Fittings/Buckles
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge | 10% |
| Total Rate | 13.9% |
| Tax Calculation | CIF Value × 13.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Other articles of base metal, including general buckles/clasps. |
📌 Advantage:
- Lowest Total Duty among metal options if Section 301 does not apply to this specific subheading.
- Ideal for metal belt buckles or general metal clasps that are not eyelets.
- Check carefully: If the item is an eyelet, use 8308.10 (higher duty). If it’s a standard buckle, this is the best option.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must specify material (Metal/Plastic), type (Eyelet/Buckle/Clasp), and usage (Shoe/Belt). |
| ✅ Material Certificate | ✔️ | Critical to distinguish between 8308 (Metal) and 3926 (Plastic). |
| ✅ High-Resolution Photos | ✔️ | Show shape, attachment method, and scale. Eyelets look distinct from buckles. |
| ✅ Commercial Invoice | ✔️ | Clear description: "Metal Eyelets for Footwear" vs. "Plastic Buckle for Belt." |
| ✅ HS Code Pre-Ruling | ✔️ | Recommended for large shipments to avoid classification disputes. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Material First, Function Second, Eyelets Are Special!"
| Scenario | Correct HS Code | Wrong Approach | Consequence |
|---|---|---|---|
| Metal Eyelet/Grommet for Shoes | 8308.10.00.00 |
Report as "Metal Buckle" (8308.90) | Risk of misclassification, but duty difference is complex. |
| Metal Belt Buckle | 8308.90.60.00 |
Report as "Plastic Buckle" | 13.9% vs 24-38.5% → Huge savings if correct! |
| Plastic Buckle | 3926.90.25.00 |
Report as "General Accessory" | 24% vs 38.5% → Save 14.5% |
| Shoelace Toggle/Accessory | 6307.90.50.10 |
Report as "Metal Part" | 17.5% is often lower than plastic surcharges. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If buckle is metal with plastic insert, customs may classify based on essential character. Usually, if metal >50%, go with 8308. |
| Custom Logo/Design | Does not change HS code, but ensure description matches "Buckle" not "Decoration" to avoid 6307 classification if metal/plastic fits better. |
| Small Quantity Samples | Still subject to Section 301/IEEPA if total value exceeds de minimis threshold ($800). |
| Origin Tracing | Ensure components (e.g., plastic pins in metal buckle) are tracked for country of origin rules. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8308.90.60.00 (Metal Buckle) |
13.9% | None | Best for general metal buckles. |
| 🇺🇸 USA | 8308.10.00.00 (Metal Eyelet) |
Complex (Base + 35%) | None | High specific tax for heavy items. |
| 🇪🇺 EU | 8308.10.00.00 |
~2.7% + VAT | CE (if applicable) | Lower base duty, no Section 301. |
| 🇨🇳 China | 8308.90.60.00 |
6.5% + VAT | None | Standard import duty. |
📌 Conclusion:
- US Market: High tariffs due to Section 301 and IEEPA. Metal buckles (8308.90.60.00) offer the lowest ad valorem rate at 13.9%.
- Plastic items are heavily penalized with 24-38.5%.
- Eyelets (8308.10.00.00) are specialized; use only if truly eyelets, as specific taxes apply.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Classifying Metal Buckles as Plastic
👉 Result: Pay 24-38.5% instead of 13.9% → Overpay by ~15-25%.
❌ Error 2: Classifying Eyelets as General Buckles
👉 Result: May miss specific tax calculations or face scrutiny. If it’s an eyelet, use 8308.10.
❌ Error 3: Ignoring Section 301 Applicability
👉 Result: Assuming 0% base tariff means 0% total. In US, even 0% base items face +35% (25+10) surcharge.
❌ Error 4: Using 6307 for Metal/Plastic Hardware
👉 Result: 6307 is for textile accessories. If it’s clearly metal/plastic, 8308/3926 is more accurate and often cheaper.
✅ Correct Practice:
"Metal Belt Buckle, Stainless Steel, Model XYZ, for Fashion Belts, HS 8308.90.60.00"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Metal Eyelet: 8308.10 (High Specific Tax)"
🔹 "Metal Buckle: 8308.90 (Lowest AD Valorem: 13.9%)"
🔹 "Plastic: 3926 (High Surcharge: 24-38.5%)"
🔹 "Accessory/Small Part: 6307 (17.5%)"
📌 Pro Tip:
For metal buckles, always argue for 8308.90.60.00 over 8308.10 unless they are clearly eyelets. The 13.9% rate is your best friend in the US market.
For plastic, try to use 3926.90.25.00 over 3926.90.45.10 to save 14.5% in duties.
📣 Immediate Action:
📞 Consult Customs Broker for pre-ruling on mixed-material items.
📄 Verify Material Composition on all invoices.
🚀 Optimize HS Code to save 10-25% on total landed cost!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point saved is pure profit!
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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。