Cake Border Decoration
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7018105000 | 35.0% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 7018905000 | 41.6% | CN | US | 官方文档 |
| 3926903500 | 16.5% | CN | US | 官方文档 |
商品图片
AI分析
🎂 Cake Border Decoration (Baking Decorations)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition and Classification: What Exactly is a "Cake Border Decoration"?
Cake border decorations are specialized edible or non-edible items used to embellish the edges of cakes, primarily in the baking and confectionery industry. In international trade, these items are strictly classified based on their material composition. Misclassification is the most common error, leading to significant tariff discrepancies (ranging from 15% to over 40%).
There are two primary material categories: * Glass-Based Decorations: Artificial pearls, glass beads, or glass ornaments. These are durable, reusable, or used as non-edible structural elements. * Plastic/Polymer-Based Decorations: Plastic beads, sequins, resin borders, or other synthetic decorative items. These are lightweight and often mass-produced.
⚠️ Key Distinction Point:
- If the item is made of Glass (even if small/ornamental) → It falls under Chapter 70 (Glass and Glassware).
- If the item is made of Plastic (polymer, resin, PVC) → It falls under Chapter 39 (Plastics and Articles Thereof).
- Note: Edible sugar decorations are not included in this data set; this guide focuses on glass and plastic variants.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Type |
|---|---|---|---|
7018.10.50.00 |
Glass beads, artificial pearls, and similar small glass articles for decoration | Reusable glass pearls, glass bead borders, ornamental glass sprinkles | ✅ Glass |
7018.90.50.00 |
Small glass ornaments for decoration (used for cake borders) | Other glass decorative pieces not classified as beads/pearls | ✅ Glass |
3926.40.00.10 |
Decorative articles of plastics or other materials (e.g., for cake borders) | Specific plastic cake border kits, plastic edging strips | ✅ Plastic |
3926.40.00.90 |
Other decorative articles of plastics or other materials (Catch-all category) | General plastic decorations, sequins, non-specific plastic ornaments | ✅ Plastic |
3926.90.35.00 |
Other plastic articles (e.g., plastic beads, sequins for cake decoration) | Loose plastic beads, sequins, small plastic components for baking decor | ✅ Plastic |
🔍 Critical Reminder:
- Glass items attract significantly higher tariffs due to the "Additional Tariff" and "Section 122" clauses.
- Plastic items generally enjoy lower base tariffs but are still subject to specific附加 taxes.
- Do not group glass and plastic items together in one shipment unless clearly separated in documentation to avoid confusion and potential reclassification penalties.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 7018.10.50.00 — Glass Beads, Artificial Pearls, etc.
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty (Section 301) | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Generally subject to full duty assessment) |
| Legal Basis Path | USITC:7018.10.50.00 → ADDITIONAL TARIFF:25% → SECTION 122:10% |
📌 Explanation:
- Although the base tariff is 0%, the 25% Section 301 additional tariff and 10% Section 122 tariff apply to Chinese-origin glass ornaments.
- This results in a high effective duty of 35%.
- Glass decorations are considered "ornamental glassware" and are heavily scrutinized for country of origin.
🎯 2. 7018.90.50.00 — Other Small Glass Ornaments
| Item | Content |
|---|---|
| Base Duty Rate | 6.6% |
| Additional Duty (Section 301) | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 41.6% |
| Tax Calculation | CIF Value × 41.6% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:7018.90.50.00 → ADDITIONAL TARIFF:25% → SECTION 122:10% |
📌 Note:
- This code applies to glass items that are not beads or pearls (e.g., small glass figurines or irregular shapes used as cake toppers/borders).
- The base duty is 6.6%, making the total burden even higher (41.6%).
- High cost implication for bulk imports of glass-based cake decorations.
🎯 3. 3926.40.00.10 & 3926.40.00.90 — Plastic Decorative Articles
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No (Check specific de minimis thresholds) |
| Legal Basis Path | USITC:3926.40.00.10/90 → SECTION 122:10% |
📌 Explanation:
- Plastic decorative articles benefit from a lower base duty (5.3%) and no 25% Section 301 additional tariff.
- However, the 10% Section 122 duty still applies.
- Total duty is 15.3%, which is significantly cheaper than glass equivalents.
🎯 4. 3926.90.35.00 — Other Plastic Articles (Beads/Sequins)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 16.5% |
| Tax Calculation | CIF Value × 16.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.90.35.00 → SECTION 122:10% |
📌 Note:
- This code covers plastic beads, sequins, and small components that do not fit neatly into the "decorative articles" category.
- Slightly higher base duty (6.5%) but still no Section 301 surcharge.
- Total duty is 16.5%, remaining a cost-effective option compared to glass.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material composition (e.g., "100% Glass Beads" vs. "PVC Plastic Decorations"). |
| ✅ Commercial Invoice | ✔️ | Clearly describe items as "Cake Border Decorations" and specify material. Avoid vague terms like "Crafts." |
| ✅ Packing List | ✔️ | Detail net/gross weight. Separate glass and plastic items if shipped together to avoid misclassification. |
| ✅ Product Photos | ✔️ | Clear images showing the item’s structure. Helps customs officers distinguish between glass and plastic. |
| ✅ Origin Certificate | ✔️ | Confirm Country of Origin (China) to accurately apply Section 122 and Section 301 tariffs. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Glass is High Tax, Plastic is Low Tax; Material Matters!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Glass Beads/Pearls | 7018.10.50.00 ("Glass beads for decoration") |
Misclassifying as plastic (3926) → Underpayment risk + Penalties |
| Plastic Cake Borders | 3926.40.00.10 ("Plastic decorative articles") |
Misclassifying as glass (7018) → Overpayment (15% vs 35%) |
| Mixed Shipment | Separate lines for Glass and Plastic items | Mixing all under one HS code → Customs Hold & Re-evaluation |
| Loose Plastic Sequins | 3926.90.35.00 |
Declaring as 3926.40.00.90 → Slight overpayment but acceptable if unsure |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Designs | Provide design blueprints. If the design is primarily glass but uses plastic backing, declare the primary material. |
| Edible vs. Non-Edible | This data does not cover edible sugar decorations. If items are edible, they may fall under Chapter 17 (Sweets), which has different tariffs. Ensure clear labeling. |
| Small Quantities (De Minimis) | Check current de minimis thresholds (currently $800 in the US). Even if eligible for duty-free entry under de minimis, ensure accurate classification to avoid future audits. |
| Plastic Resin vs. Plastic | "Resin" is often classified under plastics (3926). Ensure the supplier confirms the chemical composition (PVC, PE, PP, etc.). |
🌍 5. Global Main Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7018.10.50.00 (Glass) |
35.0% | None specific | High tariff due to Section 301 + 122 |
| 🇺🇸 USA | 3926.40.00.10 (Plastic) |
15.3% | None specific | Lower tariff, no Section 301 |
| 🇪🇺 EU | 7018.10.50.00 (Glass) |
Varies (Usually 0-5%) | CE (if applicable), LFGB (if food contact) | Lower base tariffs but strict food safety standards |
| 🇨🇳 China | 7018.10.50.00 (Glass) |
0.0% (Import Duty) | None | Import duty is 0%, but VAT applies |
| 🇬🇧 UK | 7018.10.50.00 (Glass) |
0.0% (Import Duty) | UKCA (if applicable) | Post-Brexit tariffs often favorable for small decor items |
📌 Conclusion:
- USA is the most expensive market for glass cake decorations due to additional tariffs.
- Plastic decorations are significantly more cost-effective in the US market due to the absence of the 25% Section 301 duty.
- For businesses importing to the US, switching to plastic alternatives or optimizing supply chains can save up to 20%+ in duty costs.
📌 6. Common Mistakes & Pitfall Guide (Blood-Lessons)
❌ Mistake 1: Misclassifying glass beads as plastic to avoid high tariffs
👉 Consequence: Customs audit, back taxes, fines, and shipment delay.
👉 Reality: Glass is visually distinct; customs officers use X-rays or physical inspection to verify material.
❌ Mistake 2: Using vague descriptions like "Baking Decorations" without specifying material
👉 Consequence: Customs assigns the highest applicable duty rate (likely glass) as a precaution.
👉 Fix: Always specify "Glass" or "Plastic" in the product name.
❌ Mistake 3: Ignoring Section 122 Duties for Plastic Items
👉 Consequence: Underpayment by 10%.
👉 Reality: Section 122 applies to most Chinese-origin plastic decorations, regardless of Section 301 status.
❌ Mistake 4: Mixing Glass and Plastic in one HS Code
👉 Consequence: Rejection by customs, request for clarification, storage fees.
👉 Fix: Declare separate line items for glass and plastic goods.
✅ Correct Practice:
"Cake Border Decoration, Glass Beads, HS Code 7018.10.50.00, Origin: China"
"Cake Border Decoration, Plastic Sequins, HS Code 3926.90.35.00, Origin: China"
🎯 7. Conclusion: Professional Declaration, Cost Savings, Efficient Clearance!
🎯 Remember the Mantra:
🔹 "Glass is 35%, Plastic is 15%; Material Declaration is King!"
🔹 "Specify Material, Avoid Guessing; Save Money, Clear Faster!"
📌 Pro Tip:
If your products are shipped from Vietnam, Malaysia, or Thailand, you may qualify for IEEPA exemptions or lower tariffs. Consider supply chain diversification to mitigate US tariff impacts.
Request Pre-Ruling (Advance Ruling) from CBP if your product mix is complex.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Material Specs + Apply for HS Code Pre-Ruling
🚀 Ensure your cake decorations clear smoothly, minimize costs, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Deserves Precise Calculation!
用户评价
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。