Commemorative Badge
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8306210000 | 22.0% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
| 8306290000 | 10.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🎖️ Commemorative Badge (Memorial Medals & Decorations)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is a "Commemorative Badge"?
A Commemorative Badge is a small decorative item, often worn on clothing or carried as a token of memory, achievement, or affiliation. In international trade, the customs classification (HS Code) is strictly determined by its material composition. Misclassifying the material leads to drastically different tariff liabilities.
⚠️ Critical Distinction:
- Base Metal (Non-Precious): Items made of iron, steel, zinc alloy, or ordinary copper → Classified under Chapter 83.
- Plastic/Non-Metal: Items made primarily of plastic, resin, or wood → Classified under Chapter 39.
- Imitation Jewelry: Items designed primarily for adornment, not strictly "metalware" → Classified under Chapter 71.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes applicable to Commemorative Badges, categorized by material and structure:
| HS Code | Product Description & Material | Key Characteristics | Typical Use Case |
|---|---|---|---|
| 8306.21.00.00 | Decorative items of base metal | Material: Base metal (e.g., zinc, iron alloy). Summary: "Decorative items, material is base metal." | Standard metal badges, enamel pins with metal backing. |
| 8306.29.00.00 | Other small statues and figurines, of base metal | Material: Base metal. Summary: "Small statues and other decorations, material is base metal." | Badge-like figurines, complex 3D metal designs. |
| 3926.40.00.90 | Articles of plastic | Material: Plastic or non-metallic materials. Summary: "Decorative items, material is plastic or non-metal." | Cheap promotional badges, plastic keychain badges. |
| 3926.90.99.89 | Other articles of plastic | Material: Plastic or other non-metallic materials. Summary: "Material is plastic or other non-metallic materials, other articles." | Complex plastic badges, mixed-material badges where plastic dominates. |
| 7117.90.90.00 | Imitation jewelry | Material: Not specifically defined as metal or plastic, categorized as "other." Summary: "Decorative jewelry category, other categories not of specific materials." | Badges marketed as "jewelry" or fashion accessories. |
🔍 Key Reminder:
- Chapter 83 (8306) is for base metal items. This is the most common classification for traditional metal commemorative badges.
- Chapter 39 (3926) applies if the badge is primarily plastic.
- Chapter 71 (7117) applies if the badge is classified as imitation jewelry, often attracting the highest taxes due to the nature of the goods.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Includes subsequent imports post-2025 policies (Section 301 & IEEPA)
🎯 1. 8306.21.00.00 —— Decorative Items of Base Metal (Standard Metal Badge)
| Item | Content |
|---|---|
| Base Tariff | 4.5% |
| Surtax (Section 301) | 7.5% |
| Section 122 Tariff | 10% |
| Total Effective Rate | 22.0% |
| Tax Calculation | CIF Value × 22.0% |
| Legal Basis Path | Base: 4.5% + Surtax: 7.5% + Sec 122: 10% |
📌 Explanation:
- This is a standard base metal decorative item.
- The 10% Section 122 tariff is a critical additional cost that must be included in your landed cost calculation.
- Total Burden: 22%. This is moderate compared to jewelry classifications.
🎯 2. 3926.40.00.90 —— Articles of Plastic (Plastic Badge)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Surtax (Section 301) | 0.0% |
| Section 122 Tariff | 10% |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| Legal Basis Path | Base: 5.3% + Sec 122: 10% |
📌 Explanation:
- Lower Tax Advantage: Notice the 0% Surtax on plastic goods!
- Although the Section 122 tariff is still 10%, the absence of the 7.5% Section 301 surtax makes this significantly cheaper than base metal badges.
- Total Burden: 15.3%. Best option for cost optimization if material allows.
🎯 3. 7117.90.90.00 —— Imitation Jewelry (Fashion Badge)
| Item | Content |
|---|---|
| Base Tariff | 11.0% |
| Surtax (Section 301) | 7.5% |
| Section 122 Tariff | 10% |
| Total Effective Rate | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| Legal Basis Path | Base: 11.0% + Surtax: 7.5% + Sec 122: 10% |
📌 Explanation:
- Highest Tax Trap: Classified as "Imitation Jewelry," this attracts the highest base tariff (11%) plus surtaxes.
- Total Burden: 28.5%. Avoid this classification unless the product is explicitly sold as high-fashion jewelry, as it adds significant cost.
🎯 4. 8306.29.00.00 —— Other Base Metal Decorations (Figurine-style)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301) | 0.0% |
| Section 122 Tariff | 10% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| Legal Basis Path | Sec 122: 10% |
📌 Explanation:
- Lowest Tax Option: If your badge can be classified as a "small statue or other decoration" under 8306.29, it benefits from 0% Base and 0% Surtax.
- Total Burden: Only 10.0%.
- Strategy: If your badge is 3D, figurine-like, or distinct from standard pin-back badges, investigate this classification to save 12-18% in taxes compared to other metal options.
🎯 5. 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Surtax (Section 301) | 7.5% |
| Section 122 Tariff | 10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| Legal Basis Path | Base: 5.3% + Surtax: 7.5% + Sec 122: 10% |
📌 Explanation:
- Unlike3926.40, this general plastic category attracts the 7.5% Surtax.
- Total Burden: 22.8%. Higher than the specific plastic badge code (3926.40), so ensure you use the correct subheading.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Document Preparation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing material (metal shine vs. plastic texture), logo, and attachment mechanism (pin, magnet, clip). |
| ✅ Material Composition Statement | ✔️ | Explicitly state: "100% Zinc Alloy" or "70% Plastic, 30% Metal." |
| ✅ Commercial Invoice | ✔️ | Describe accurately: "Commemorative Badge, Metal, 2cm size." Avoid vague terms like "Accessory." |
| ✅ Packing List | ✔️ | Consistent with invoice. |
| ✅ Certificate of Origin (CO) | ✔️ | Needed to verify origin for Section 122 and Surtax applicability. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Metal Goes to 83, Plastic to 39, Jewelry to 71, Check Surtaxes!"
| Scenario | Recommended HS Code | Tax Rate | Why? |
|---|---|---|---|
| Standard Metal Enamel Pin | 8306.21.00.00 |
22.0% | Standard base metal decoration. |
| Plastic Promotional Badge | 3926.40.00.90 |
15.3% | Best for plastic (No Surtax). |
| 3D Metal Figurine Badge | 8306.29.00.00 |
10.0% | Lowest Tax if classified as "other decoration." |
| Fashion/Fashion Jewelry Badge | 7117.90.90.00 |
28.5% | Avoid if possible (Highest Tax). |
| General Plastic Item | 3926.90.99.89 |
22.8% | Higher than specific plastic codes; use only if 3926.40 doesn't fit. |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Mixed Material Badges | Declare the primary material. If >50% plastic, argue for Chapter 39. If metal dominant, Chapter 83. |
| Packaged Sets | If a badge is sold with a ribbon or card, the badge is usually the essential component. Declare the badge, not the set. |
| Imitation Jewelry Claims | If marketed as "Fashion Jewelry," customs may force 7117.90.90.00. Ensure product description emphasizes "Commemorative" or "Decorative" rather than "Jewelry." |
| Section 122 Applicability | All the above codes are subject to the 10% Section 122 Tariff. This is non-negotiable for most Chinese-origin goods under current policies. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tariff (CN Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8306.21.00.00 or 3926.40.00.90 |
22.0% or 15.3% | None specific for badges | Section 122 (10%) is critical. |
| 🇨🇳 China | 8306.21.00.00 |
~5-8% | GB Standards (if applicable) | No Section 122. |
| 🇪🇺 EU | 8306.21.00.00 |
0-2% (if under duty-free) | CE (if functional), REACH (chemicals) | Generally low tariffs, but strict chemical rules. |
| 🇬🇧 UK | 8306.21.00.00 |
0-2% | UKCA (if applicable) | Post-Brexit rules apply. |
| 🇦🇺 Australia | 8306.21.00.00 |
5% | None specific | GST applies on entry. |
📌 Conclusion:
- The US market is the most tax-sensitive for badges due to Section 301 and Section 122 surtaxes.
- Plastic badges (3926.40) are significantly cheaper to import into the US than Metal badges (8306.21).
- Figurine-style metal badges (8306.29) offer the lowest tax burden (10%) if classification criteria are met.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a plastic badge as metal (8306.21).
👉 Consequence: Overpayment of 6.7% in taxes (22% vs 15.3%). Customs may also penalize for misdeclaration.
❌ Error 2: Declaring a metal badge as imitation jewelry (7117.90).
👉 Consequence: Paying 28.5% instead of 22%. Huge cost increase.
❌ Error 3: Ignoring Section 122.
👉 Consequence: All codes above include a 10% Section 122 Tariff. Forgetting this leads to immediate customs holds and underpayment penalties.
❌ Error 4: Using vague descriptions like "Gift" or "Accessory."
👉 Consequence: Customs may assign a default higher tariff code or request additional documentation, causing delays.
✅ Correct Practice:
"Commemorative Badge, Zinc Alloy, 1.5cm, Enamel Coated, Pin-back, Model XYZ"
OR
"Promotional Badge, PVC Plastic, 2cm, Magnetic Back, Model ABC"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Plastic No Surtax (15.3%), Metal Standard (22%), Jewelry Trap (28.5%), Figurine Win (10%)."
🔹 "Section 122 is Always 10%, Don't Forget It!"
📌 Pro Tip:
- If you have the flexibility to choose materials, switch to Plastic (3926.40) or Figurine-style Metal (8306.29) for the US market to save significant costs.
- Always provide clear material declarations to avoid customs reclassification.
- Consider Advance Rulings if you are unsure about the "Figurine" vs. "Decoration" classification for 8306.29.
📣 Take Action Now:
📞 Consult a licensed customs broker + Provide material specs + Apply for Pre-classification if high volume.
🚀 Optimize your supply chain, clear customs smoothly, and maximize your profit margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Tax 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。