Body Parts
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9023000000 | 10.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9618000000 | 21.9% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 9703900000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🗿 Body Parts & Anatomical Models (Body Parts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Are "Body Parts"?
In international trade, "Body Parts" typically refer to anatomical models, medical teaching aids, or decorative sculptures used for demonstration, educational, or artistic purposes. They are not real biological specimens (which fall under different chapters). The key distinction lies in the material and the intended use:
Anatomical/Teaching Models (Chapter 90/96): Used for medical education, demonstration, or training. These are often regulated as medical devices or scientific instruments. Artistic/Sculptural Models (Chapter 97): Used for artistic display, decoration, or sculpture. These are treated as works of art. Plastic/Decorative Models (Chapter 39): Simple plastic replicas, toys, or decorations without specific medical or artistic certification.
⚠️ Key Distinction Point:
- If the item is a medical/educational anatomical model →归入 9023 or 9618;
- If the item is a plastic toy/decoration →归入 3926;
- If the item is an artistic sculpture →归入 9703.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Feature |
|---|---|---|---|
9023.00.00.00 |
Anatomical models, suitable for demonstrational purposes | Medical training, hospital teaching, scientific demonstration | ✅ Medical/Scientific Instrument |
3926.90.99.89 |
Other plastic articles | Plastic body parts, non-medical, non-artistic | ✅ Plastic Material |
9618.00.00.00 |
Mannequins and other artificial parts for displaying clothing | Fashion mannequins, dress forms, display props | ✅ Display/Mannequin |
3926.40.00.90 |
Plastic figures and statues | Plastic decorations, figurines, non-medical models | ✅ Plastic Decoration |
9703.90.00.00 |
Original sculptures and statuary | Artistic sculptures, original works of art | ✅ Art/Sculpture |
🔍 Key Reminder:
- Medical/Educational Use: Must be declared as9023or9618. Do not misclassify as "plastic parts" to avoid higher duties or regulatory scrutiny. - Artistic Use: If the item is an original sculpture, it falls under9703. Do not classify as "plastic toy" to benefit from lower tariffs if it qualifies as art (though duty differences vary by origin). - Plastic/Toy Use: Simple plastic models fall under3926. If they are complex or medical, this code is incorrect.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 9023.00.00.00 —— Anatomical Models (Demonstrational Purposes)
| Item | Content |
|---|---|
| Base Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax (Section 122) | +10% (Targeting China) |
| Total Rate | 10% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.10 → USITC:9023.00.00.00 |
📌 Explanation:
- "Base Rate 0%" because anatomical models are often considered scientific instruments. - "IEEPA 10%" applies specifically to Chinese-origin goods under Section 122 (or similar trade remedy provisions). - Total 10% is relatively low compared to other plastic goods, making this a favorable classification if applicable.
🎯 2. 3926.90.99.89 —— Other Plastic Articles (Non-Specific)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| USITC Additional Tax | +7.5% |
| IEEPA Additional Tax (Section 122) | +10% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.10 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Warning:
- This is a generic plastic goods code. If your product is an anatomical model, misclassifying here results in 22.8% duty instead of 10%. - High base rate (5.3%) + Section 122 (10%) + Additional (7.5%) = High Cost.
🎯 3. 9618.00.00.00 —— Mannequins & Artificial Parts (Displaying Clothing)
| Item | Content |
|---|---|
| Base Rate | 4.4% |
| USITC Additional Tax | +7.5% |
| IEEPA Additional Tax (Section 122) | +10% |
| Total Rate | 21.9% |
| Tax Calculation | CIF Value × 21.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.10 → USITC:9618.00.00.00 |
📌 Note:
- Applies to mannequins used for fashion display. - Do not use this for medical anatomical models. Misclassification can lead to penalties. - Total duty 21.9% is high.
🎯 4. 3926.40.00.90 —— Plastic Figures & Statues (Decorations)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax (Section 122) | +10% |
| Total Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.10 → USITC:3926.40.00.90 |
📌 Observation:
- Lower additional tax (0% USITC) because it’s classified as "plastic figures." - Total 15.3% is moderate. Suitable for decorative plastic body parts that are not medical or artistic.
🎯 5. 9703.90.00.00 —— Original Sculptures & Statuary
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Additional Tax | +7.5% |
| IEEPA Additional Tax (Section 122) | +10% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.10 → USITC:9703.90.00.00 |
📌 Important:
- Only for original artistic works. - If declared as art, base rate is 0%, but Section 122 (10%) and USITC (7.5%) still apply. - Total 17.5%. Ensure you have proof of originality (artist certificate, etc.) to avoid being reclassified as "plastic toy."
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Material, dimensions, intended use (medical/artistic/decorative) |
| ✅ Product Photos | ✔️ | Clear images of the model, labels, and packaging |
| ✅ Usage Declaration | ✔️ | Explicit statement: "For medical education," "For artistic display," or "For decorative purposes" |
| ✅ Certificate of Origin | ✔️ | Proves Chinese origin (triggers Section 122 if applicable) |
| ✅ Invoice & Packing List | ✔️ | Detailed description matching HS code |
| ✅ Third-Party Test Report | ✔️ (If Medical) | FDA registration (if applicable), CE, RoHS |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Use Defines HS, Material Defines Detail, Art Defines Category!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Medical Teaching Model | 9023.00.00.00 |
Misclassified as 3926 → 22.8% |
| Fashion Mannequin | 9618.00.00.00 |
Misclassified as 9023 → Rejection |
| Decorative Plastic Figure | 3926.40.00.90 |
Misclassified as 9703 → Audit for "Art" |
| Original Art Sculpture | 9703.90.00.00 |
Misclassified as 3926 → Pay 22.8% instead of 17.5% |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Medical Models | Provide customer order + design drawings. Declare as 9023 for lowest duty (10%). |
| Plastic Body Parts for Toys | Declare as 3926.40.00.90 (15.3%). Avoid 9023 if not medical. |
| Artistic Casts | Provide artist certificate to qualify for 9703 (17.5%). Otherwise, default to 3926 (22.8%). |
| Mixed Packages | Do not split a medical model into "parts" to lower duty. Customs will reclassify as whole unit. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 9023.00.00.00 |
10% | FDA (if medical) | Lowest duty for medical models |
| 🇨🇳 China | 9023.00.00.00 |
0% | CCC (if applicable) | No additional taxes |
| 🇪🇺 EU | 9023.00.00.00 |
0% | CE | No additional taxes |
| 🇦🇺 Australia | 9023.00.00.00 |
5% | TGA (if medical) | Moderate duty |
| 🇯🇵 Japan | 9023.00.00.00 |
0% | PMDA (if medical) | No additional taxes |
📌 Conclusion:
- USA imposes Section 122 tariffs on Chinese goods, making accurate classification critical. - Medical/Scientific models (9023) have the lowest total duty (10%) in the US compared to plastic (3926) or mannequin (9618) codes. - Artistic works (9703) also benefit from 0% base rate, but total duty is 17.5%.
📌 VI. Common Errors & Pitfall Avoidance (Blood & Tears Lessons)
❌ Error 1: Declaring a medical anatomical model as "Plastic Parts" (3926)
👉 Consequence: Duty jumps from 10% to 22.8% → Cost Increase!
❌ Error 2: Declaring a decorative plastic figure as "Art Sculpture" (9703) without proof
👉 Consequence: Customs reclassifies as 3926 → 22.8% duty + Penalty!
❌ Error 3: Not declaring intended use
👉 Consequence: Customs assumes worst-case scenario (high duty or regulatory hold) → Delay!
❌ Error 4: Using "Body Part" as the only description
👉 Consequence: Ambiguous → Customs Request for Additional Info → Delay!
✅ Correct Approach:
"Anatomical Model, PVC Material, For Medical Education, Non-Invasive, Model XYZ, CE Certified"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Medical is 9023 (10%), Plastic is 3926 (15-23%), Art is 9703 (17.5%)!"
🔹 "HS Code Determines Duty, Description Determines Compliance!"
📌 Pro Tip:
If your product is originating from Vietnam, Mexico, Thailand, Malaysia, you may qualify for IEEPA Exemption, reducing duty to 0-5%.
It is highly recommended to Apply for Advance Ruling to avoid clearance risks.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Your Body Parts Clear Customs Smoothly, Efficiently, and Cost-Effectively!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny Saved is a Profit 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。