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Decoration

CN → US
HS编码 关税税率 原产国 目的国 文档
3926400010 15.3% CN US 官方文档
9703900000 17.5% CN US 官方文档
3926400090 15.3% CN US 官方文档
9703100000 17.5% CN US 官方文档
7117909000 28.5% CN US 官方文档
6913105000 17.5% CN US 官方文档

商品图片

AI分析

🎨 Decorations (Statuettes, Ornamental Articles & Sculptures)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 One, Product Definition & Classification: Do You Really Understand "Decorations"?

"Decorations" is a broad, catch-all term in international trade that encompasses a wide variety of goods, ranging from plastic figurines to ceramic vases and metal sculptures. In international trade, their classification depends entirely on Material, Form/Function, and Specific Characteristics. Misclassification is the most common cause of customs delays and penalty fines for decorative goods.

⚠️ Key Distinction Points:
- Plastic/Resin Figurines: Usually fall under plastic articles → 3926.40.00
- Sculptures/Statues (any material): Specific heading for art/sculpture → 9703.10.00
- Ceramic Ornaments: Specific heading for ceramics → 6913.10.50
- Imitation Jewelry/Non-precious Metal Ornaments: If shaped like jewelry but not precious → 7117.90.90


📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Material/Form Characteristics
3926.40.00.90 Statuettes and other ornamental articles of plastic Plastic figurines, resin ornaments, plastic holiday decor ✅ Plastic/Resin; General ornamental use
3926.40.00.10 Ornamental articles of plastic Plastic decorative items; no specific material conflict ✅ Plastic; General ornamental use
9703.10.00.00 Original sculptures and statuary, in any material Sculptures, statues, artistic carvings ✅ Any material; Must be "Original Sculpture/Statue"
9703.90.00.00 Other original sculptures and statuary Decorative items fitting sculpture/statue category; fallback item ✅ Any material; Artistic/Statuary form
6913.10.50.00 Ceramic statues and other ornamental ceramic articles Ceramic vases, porcelain figurines, ceramic摆件 ✅ Ceramic/Porcelain; Decorative purpose
7117.90.90.00 Imitation jewelry of base metal or other materials Non-precious metal ornaments, imitation jewelry-shaped decor ✅ Non-precious metal/other; Imitation jewelry form

🔍 Key Reminder:
- Sculptures vs. Mass-produced Decor: If the item is an "original sculpture" (even if mass-produced for art), it may qualify for 9703. If it is a mass-produced plastic toy-like figure, it goes to 3926.
- Material Dictates Category: Ceramic items must go to 6913, not to general plastic or metal codes.
- "Fallback" Items: Codes like 3926.40.00.90 and 9703.90.00.00 are often used for items that don't fit more specific sub-categories but match the general description.


💰 Three, 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: From November 10, 2025 (including subsequent imports)

🎯 1. 3926.40.00.90 & 3926.40.00.10 —— Ornamental Articles of Plastic

Item Content
Basic Tariff 5.3% (ad valorem)
Section 301 Additional Tariff +0.0% (No Section 301 additional tariff for these specific sub-codes in this dataset)
Section 122 Tariff +10% (Against China/Hong Kong products)
Total Tariff Rate 15.3%
Tax Calculation CIF Value × 15.3%
Can De Minimis Exemption Apply? No (deny_de_minimis)
Legal Basis Path USITC:3926.40.00.90SECTION_122:10%

📌 Explanation:
- "Basic Tariff 5.3%" is the standard Most Favored Nation (MFN) rate for plastic ornamental articles;
- "Section 122 Tariff 10%" is a specific additional tariff;
- Total 15.3% is a moderate-high tariff. Must be factored into cost planning!


🎯 2. 9703.10.00.00 & 9703.90.00.00 —— Original Sculptures and Statuary

Item Content
Basic Tariff 0.0% (ad valorem)
Section 301 Additional Tariff +7.5% (Section 301 additional tariff applies)
Section 122 Tariff +10% (Against China/Hong Kong products)
Total Tariff Rate 17.5%
Tax Calculation CIF Value × 17.5%
Can De Minimis Exemption Apply? No (deny_de_minimis)
Legal Basis Path USITC:9703.10.00.00SECTION_301:7.5%SECTION_122:10%

📌 Note:
- Although the basic tariff is 0%, the additional tariffs bring the total to 17.5%;
- Even "original sculptures" from China face additional tariffs due to trade policy;
- Do not assume "Art" equals "Zero Tariff" – additional tariffs still apply.


🎯 3. 6913.10.50.00 —— Ceramic Statues and Ornamental Ceramic Articles

Item Content
Basic Tariff 0.0% (ad valorem)
Section 301 Additional Tariff +7.5% (Section 301 additional tariff applies)
Section 122 Tariff +10% (Against China/Hong Kong products)
Total Tariff Rate 17.5%
Tax Calculation CIF Value × 17.5%
Can De Minimis Exemption Apply? No (deny_de_minimis)
Legal Basis Path USITC:6913.10.50.00SECTION_301:7.5%SECTION_122:10%

📌 Note:
- Ceramic decorations follow the same tariff structure as sculptures (0% basic + 17.5% additional);
- This is the correct classification for porcelain, pottery, and ceramic figurines;
- Misclassifying ceramics as plastic (3926) would result in 15.3% (lower), but is illegal if the material is clearly ceramic.


🎯 4. 7117.90.90.00 —— Imitation Jewelry of Base Metal or Other Materials

Item Content
Basic Tariff 11.0% (ad valorem)
Section 301 Additional Tariff +7.5% (Section 301 additional tariff applies)
Section 122 Tariff +10% (Against China/Hong Kong products)
Total Tariff Rate 28.5%
Tax Calculation CIF Value × 28.5%
Can De Minimis Exemption Apply? No (deny_de_minimis)
Legal Basis Path USITC:7117.90.90.00SECTION_301:7.5%SECTION_122:10%

📌 Warning:
- This is the highest tariff among all decoration categories listed (28.5%);
- Applies to decorative items that resemble jewelry (e.g., decorative brooches, non-precious metal chains) but are classified as imitation jewelry;
- Ensure the item is not misclassified as a general ornamental article to avoid 28.5% if it genuinely fits a lower tariff category.


🛠️ Four, Customs Clearance Practical Advice (Battlefield Pitfall Avoidance Guide)

✅ 1. Documentation Checklist (None Can Be Omitted)

Document Required Description
Product Specification Sheet ✔️ Includes dimensions, material composition (e.g., 100% Ceramic, Plastic), weight
Product Photos (Clear & Detailed) ✔️ Must show material texture, any branding, and overall shape
Commercial Invoice ✔️ Clearly state "Decorative Ornament", "Sculpture", or "Statuette"; Avoid vague terms like "Gift"
Packing List ✔️ Detail contents per box; Avoid splitting shipments unnecessarily
Material Declaration ✔️ Explicitly state material (e.g., "Resin", "Ceramic", "Plastic"); Critical for correct HS Code
Proof of Artistic Originality (if claiming 9703) ✔️ If claiming HS Code 9703, provide artist statement or design proof to justify "Sculpture" status

✅ 2. Declaration Tips (Key Mantra)

🔥 “Material First, Form Second, Name Precise, Tariff Clear!”

Scenario Correct Declaration Method Error to Avoid
Plastic Figurine 3926.40.00.90 Misdeclaring as "Sculpture" → 17.5% (Higher)
Ceramic Vase 6913.10.50.00 Misdeclaring as "Glass" or "Plastic" → Audit Risk
Artistic Statue 9703.10.00.00 Misdeclaring as "Plastic Ornament" → 15.3% vs 17.5% (Minor difference, but compliance matters)
Metal Jewelry-Shaped Decor 7117.90.90.00 Misdeclaring as "General Ornament" → 15.3% vs 28.5% (Major Risk)

✅ 3. Special Case Handling

Scenario Handling Advice
Mixed Material Items If an ornament is 50% Plastic + 50% Metal, determine the "Essential Character". Usually, the material giving it its main decorative value dictates the code. Consult a customs broker.
"Gift" Sets If a decoration is part of a gift set (e.g., ornament + candle), declare the principal item. Do not split unless necessary.
High-Value Art vs. Mass-Produced Decor For HS Code 9703, ensure the item is not merely a mass-produced toy. If it’s a factory-molded plastic statue, 3926 is safer and often accurate.
Imitation Jewelry If the item looks like jewelry but is decorative, consider if 7117 is appropriate. If it’s a brooch pin, it likely is.

🌍 Five, Global Major Market Customs Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Requirements Remarks
🇺🇸 USA 3926.40.00.90 / 9703.10.00.00 15.3% - 17.5% CPC (for toys/decor) High additional tariffs apply
🇨🇳 China 3926.40.00.90 / 9703.10.00.00 0% - 5% N/A Low import duties
🇪🇺 EU 3926.40.90 / 9703.00.00 0% - 4% CE, REACH, CPSR No Section 301/122 equivalent
🇬🇧 UK 3926.40.90 / 9703.00.00 0% - 4% UKCA, CPSR Post-Brexit rules apply
🇦🇺 Australia 3926.40.90 / 9703.00.00 5% RCM, Safety Standards No major additional tariffs

📌 Conclusion:
- USA is the most expensive market for decorations due to Section 301 and Section 122 tariffs;
- EU/UK/Australia are significantly cheaper, with no retaliatory tariffs;
- Cost Optimization: Consider sourcing decorations from Vietnam or Mexico for US market to avoid Section 301/122 (if eligible).


📌 Six, Common Mistakes & Pitfall Guide (Lessons Learned)

Mistake 1: Declaring "Plastic Figurine" as "Sculpture" (9703) to save money
👉 Consequence: Customs may reject it if it’s not an "original sculpture", leading to reclassification and 17.5% instead of 15.3%, plus delays.

Mistake 2: Declaring "Ceramic Vase" as "Glass Ornament"
👉 Consequence: Material mismatch triggers customs inspection, potential fines, and 17.5% rate if corrected.

Mistake 3: Using vague terms like "Home Decor" or "Gift" on Invoice
👉 Consequence: Customs cannot determine HS Code → Hold for Inspection → Delays of weeks.

Mistake 4: Misclassifying "Imitation Jewelry" as "General Ornament"
👉 Consequence: Tariff drop from 28.5% to 15.3%, but if caught, Penalties + Back Taxes apply.

Correct Approach:

“Resin Statuette, Decorative, Not for Play, Model XYZ, 100% Resin”
“Ceramic Ornamental Vase, Glazed, 20cm Height”
“Original Sculpture, Bronze Cast, Edition 10, Artist: Name”


🎯 Seven, Conclusion: Precise Classification Saves Money and Time!

🎯 Remember the Mantra:

🔹 “Material Defines Code, Form Defines Subcode, Name Defines Clarity.”
🔹 “Plastic is 15.3%, Ceramic is 17.5%, Jewelry is 28.5% – Don’t Guess, Check!”


📌 Pro Tip:

If your decorations are sourced from Vietnam, Thailand, or Mexico, you may be eligible to avoid Section 301 and 122 tariffs, reducing costs significantly.
Apply for Advance Rulings for high-volume items to ensure compliance.


📣 Immediate Action:

📞 Contact a Professional Customs Broker + Provide Clear Product Photos + Declare Exact Materials
🚀 Let Your Decorations Clear Customs Smoothly, Efficiently, and Profitably!


Professional Customs Clearance Starts with Precise Classification!
💼 Every Cent of Cost is Worth Calculating Precisely!

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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。

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。