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 like3926.40.00.90and9703.90.00.00are 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:3926.40.00.90 → SECTION_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:9703.10.00.00 → SECTION_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:6913.10.50.00 → SECTION_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:7117.90.90.00 → SECTION_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。
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。