Christmas Embroidery Kit
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 6307102030 | 22.8% | CN | US | 官方文档 |
| 5810921000 | 0.0% | CN | US | 官方文档 |
| 5810910020 | 0.0% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🎄 Christmas Embroidery Kit (Holiday Handicrafts)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Embroidery Kits"?
An Embroidery Kit is a packaged set of materials used for needlework, typically including pre-printed fabric, embroidery floss (threads), needles, and sometimes patterns or hoops. In international trade, these are classified based on their primary material and intended use.
Key Distinctions: * Textile Substrate (Fabric): If the kit is dominated by the value or function of the embroidered fabric (e.g., linen, cotton, or synthetic base), it often falls under Chapter 58 (Special fabrics; embroidered goods). * Toy/Handicraft Category: If the item is marketed primarily as a "craft toy" or "model kit" for educational/hobby purposes, it might fall under Chapter 95 (Toys). * Material Specifics: The presence of man-made fibers vs. natural fibers (cotton/wool) significantly impacts the HS Code selection and associated duties.
⚠️ Critical Differentiation:
- If the kit is fabric-based (most common):归入 Chapter 58 (5810).
- If the kit is a plastic/cardboard puzzle/craft: 归入 Chapter 95 (9503).
- Most standard Christmas embroidery kits with fabric and thread are treated as "Embroidered Articles".
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the potential HS Codes for Christmas Embroidery Kits, categorized by material composition and product form:
| HS Code | Product Description | Key Characteristics | Primary Material Assumption |
|--------|--------------------------|-----------------------------|
| 5810.92.10.00 | Other Embroidered Articles (Man-Made Fibers) | Matches form and use; inferred to contain synthetic/man-made fiber embroidery materials. | Man-Made Fibers (Polyester/Nylon) |
| 5810.91.00.20 | Other Embroidered Articles (Cotton) | Matches form and use; inferred to contain cotton embroidery floss or base fabric. | Cotton |
| 6307.90.98.91 | Other Made-Up Articles (Textiles) | Inferred as a "finished product" form; fits the logic of "Other made-up articles." | Mixed/General Textile |
| 6307.10.20.30 | Cleaning Cloths/Textile Finished Goods | Inferred as textile finished goods; fits attributes regarding textile materials. | General Textile |
| 9503.00.00.90 | Toys: Puzzles/Model Kits | Fits "Other" category for unlisted handicraft/model items; marketed as a craft toy. | Mixed/Plastic/Cardboard Components |
🔍 Key Reminder:
- Embroidery Kits are most commonly classified under 5810 (Embroidery).
- The distinction between5810.92(Man-made) and5810.91(Cotton) depends on the primary fiber content of the thread and fabric.
- If the kit contains significant non-textile components (e.g., plastic hoops, cardboard patterns) and is sold as a "toy,"9503might be argued, but Customs often defaults to the primary material (5810).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade Environment)
🎯 1. 5810.92.10.00 —— Other Embroidered Articles (Man-Made Fibers)
| Item | Content |
|---|---|
| Base Duty Rate | See Additional U.S. Note 2 (Varies, often 0%–5.3% depending on specific fiber type) |
| Additional U.S. Note | Note 2 applies (Specific textile footnote) |
| Section 301 Surcharge | +25.0% (Standard 301 tariff for Chapter 58/63 textiles from China) |
| Section 122 Tariff | +10.0% (Recent trade policy surcharge) |
| Total Effective Rate | See Additional U.S. Note 2 + 35.0% |
| Tax Calculation | (CIF Value × Base Rate) + (CIF Value × 35%) |
| De Minimis Exemption | ❌ Not Available (Deny de minimis for China-origin goods under 301) |
| Legal Basis Path | US Note 2 → Section 301: 9903.88.01 → Section 122 → USITC: 5810.92.10.00 |
📌 Explanation:
- "See Additional U.S. Note 2": This refers to specific duty rates defined in US Harmonized Tariff Schedule Notes for certain textile fibers. It may be low (e.g., 0-5%), but the 301 and 122 tariffs add a flat 35% on top.
- Total Burden: Even if base duty is low, the 35% additional tax makes this costly.
🎯 2. 5810.91.00.20 —— Other Embroidered Articles (Cotton)
| Item | Content |
|---|---|
| Base Duty Rate | See Additional U.S. Note 1 (Varies, often higher for cotton than synthetics) |
| Additional U.S. Note | Note 1 applies (Specific cotton textile footnote) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | See Additional U.S. Note 1 + 35.0% |
| Tax Calculation | (CIF Value × Base Rate) + (CIF Value × 35%) |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | US Note 1 → Section 301: 9903.88.01 → Section 122 → USITC: 5810.91.00.20 |
📌 Note:
- Cotton-based embroidery kits face the same 35% surcharge as synthetic ones.
- Base duty for cotton (Note 1) is often higher than for synthetics (Note 2), so total cost may be slightly higher.
🎯 3. 6307.90.98.91 —— Other Made-Up Textile Articles
| Item | Content |
|---|---|
| Base Duty Rate | 7.0% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Rate | 24.5% |
| Tax Calculation | CIF × 24.5% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301 → Section 122 → USITC: 6307.90.98.91 |
📌 Explanation:
- If Customs classifies the kit as a "made-up article" rather than "embroidery," this rate applies.
- 24.5% is lower than the embroidery classification (~35%+), but risks reclassification penalty if deemed inaccurate.
🎯 4. 6307.10.20.30 —— Cleaning Cloths / Textile Finished Goods
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Rate | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301 → Section 122 → USITC: 6307.10.20.30 |
📌 Note:
- This classification is unlikely for embroidery kits unless they are bundled with cleaning cloths.
- 22.8% is the lowest tariff among textile categories but high misclassification risk.
🎯 5. 9503.00.00.90 —— Toys: Other (Including Craft Kits)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | 0.0% (Some toys exempt from 301, but verify current status) |
| Section 122 Tariff | +10.0% |
| Total Rate | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis Exemption | ❌ Not Available (Check specific toy exemptions) |
| Legal Basis Path | Section 122 → USITC: 9503.00.00.90 |
📌 Explanation:
- 10% is the most favorable rate.
- Crucial Condition: The product must be clearly marketed and designed as a toy/craft kit for children or hobbyists, with no significant textile embroidery value.
- If the kit contains a finished embroidered piece or is primarily fabric-based, Customs may reject this classification.
🛠️ IV. Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | List all components: fabric type (cotton/polyester), thread material, needle count, pattern size. |
| ✅ Material Composition Statement | ✔️ | % of cotton, polyester, nylon, etc. Critical for 5810.91 vs 5810.92. |
| ✅ Product Photos (Unpacked) | ✔️ | Show the kit contents clearly: fabric, thread, needles, pattern. |
| ✅ Marketing Material/Packaging | ✔️ | If claiming 9503, show packaging labeled "Craft Toy," "Kids Activity," etc. |
| ✅ Commercial Invoice | ✔️ | Accurate description: "Christmas Embroidery Craft Kit, Cotton Fabric, Polyester Thread." |
| ✅ HS Code Ruling (Optional) | ✔️ | If available, pre-apply for an Advance Ruling to confirm classification. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Material First, Function Second. Fabric = 5810, Toy = 9503.”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Embroidery Kit (Fabric + Thread) | 5810.92.10.00 (Poly) or 5810.91.00.20 (Cotton) |
Declare as 9503 to save tax → Audit Risk! |
| Plastic Craft Kit (No Fabric, Only Plastic/Cardboard) | 9503.00.00.90 |
Declare as 6307 → Overpay Tax |
| Kit with Finished Embroidery | 5810 |
Declare as 6307 (Made-Up Article) → Misclassification |
| Mixed Bag (Fabric + Cleaning Cloth) | Split or Use Highest Duty | Combine incorrectly → Penalties |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Kits | Provide design files and material specs to prove origin of components. |
| "Toy" vs. "Craft" | If marketed to adults as a "Home Decor Craft," use 5810. If marketed to kids as a "Learning Toy," 9503 may be viable. |
| Mixed Materials | If fabric is cotton and thread is polyester, classify based on principal material (usually fabric). |
| Small Packages (De Minimis) | ❌ Not Applicable for China-origin goods under current 301/122 tariffs. Full duty applies. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5810.92.10.00 |
~35%+ (See Note 2 + 35%) | N/A | High tariffs due to 301 & 122. |
| 🇨🇳 China | 5810.92.10.00 |
0% (Most Favored Nation) | N/A | No surcharges. |
| 🇪🇺 EU | 5810.10 / 5810.92 |
0% - 4% | CE (if toy) | Lower tariffs, but stricter labeling. |
| 🇬🇧 UK | 5810.92 |
0% - 4% | UKCA | Post-Brexit standards apply. |
| 🇯🇵 Japan | 5810.92 |
0% - 4% | JIS (if toy) | Moderate tariffs. |
📌 Conclusion:
- USA is the most expensive market for Chinese-origin embroidery kits due to Section 301 and 122 tariffs.
- Consider diversifying supply chain to Vietnam, Mexico, or Bangladesh for US-bound goods to avoid surcharges.
- For US Market, carefully evaluate if9503classification is defensible to save ~25% in taxes.
📌 VI. Common Mistakes & Pitfalls (Lessons from Blood and Tears)
❌ Mistake 1: Declaring fabric-based embroidery kits as 9503 (Toys) without clear "toy" marketing.
👉 Consequence: Customs reclassifies to 5810, applies 35% surcharge, imposes penalties.
❌ Mistake 2: Ignoring the Base Duty Note (Note 1 vs Note 2).
👉 Consequence: Underpaying base duty, leading to underpayment penalties and interest.
❌ Mistake 3: Assuming De Minimis ($800) exemption applies.
👉 Consequence: Full duty + penalty on all China-origin shipments.
❌ Mistake 4: Mixing Cotton and Polyester without declaring primary material.
👉 Consequence: Classification dispute, delays in clearance.
✅ Correct Approach:
"Christmas Embroidery Kit: 100% Cotton Fabric Base, Polyester Embroidery Floss, Metal Needles, Paper Pattern. For Adult Craft/Hobby Use."
HS Code:5810.92.10.00(if polyester thread dominates) or5810.91.00.20(if cotton fabric dominates).
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Fabric is King: 5810 for Embroidery, 9503 for Toys."
🔹 "US Tariffs are High: 35% Surcharge is Real."
🔹 "Declare Accurately: Misclassification Costs More Than Duty."
📌 Pro Tip:
If your embroidery kit is originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower 301 tariffs (check current FTAs).
Recommendation: Apply for an Advance Ruling with US Customs and Border Protection (CBP) for high-volume shipments to ensure classification certainty.
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Product Photos + Request HS Code Advance Ruling
🚀 Ensure your Christmas Embroidery Kits clear customs smoothly, save costs, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Duty Matters!
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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。