Decorative Items
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 |
商品图片
AI分析
🖼️ Decorative Items (Statuettes & Ornamental Articles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic通关 Strategy
📌 Part 1: Product Definition & Classification – What Exactly Are "Decorative Items"?
In international trade, "Decorative Items" is a broad category covering statuettes, ornamental figures, figurines, and decorative sculptures. Their classification depends heavily on material, function, and perceived artistic value.
Key Classification Criteria: - Material: Plastic, metal (non-precious), or other composite materials. - Form: Statuettes, figurines, or general ornamental articles. - Value: Artistic pieces vs. mass-produced souvenirs.
⚠️ Critical Distinction:
- Mass-produced plastic/metal ornaments → Often fall under Chapter 39 (Plastics) or Chapter 71 (Imitation Jewelry).
- Artistic sculptures/statuettes (especially if handcrafted or limited edition) → May qualify for Chapter 97 (Art).
- Non-precious metal imitations → Classified under Chapter 71 (Imitation Jewelry).
📦 Part 2: Detailed HS Code Breakdown (2026 Latest Tariff Authority)
Based on the provided data, here are the five most relevant HS Codes for "Decorative Items" imported from China to the US:
| HS Code | Product Description | Material/Feature Inference | Tax Logic Summary |
|---|---|---|---|
3926.40.00.90 |
Statuettes and other ornamental articles | Plastic or other materials (non-precious) | Base: 5.3% + Section 301: 0% + 122 Clauses: 10% = 15.3% |
9703.10.00.00 |
Statuettes (Sculptures/Art) | Artistic form, general "other" fallback category | Base: 0% + Section 301: 7.5% + 122 Clauses: 10% = 17.5% |
7117.90.90.00 |
Imitation Jewelry (Non-precious metal) | Inferred as non-precious metal ornamental pieces | Base: 11.0% + Section 301: 7.5% + 122 Clauses: 10% = 28.5% |
3926.40.00.10 |
Ornamental Articles (Plastic/Other) | Plastic or other materials, no material conflict | Base: 5.3% + Section 301: 0% + 122 Clauses: 10% = 15.3% |
9703.90.00.00 |
Other Statuettes & Ornaments (Fallback) | Artistic form, general "other" fallback + reasonable material | Base: 0% + Section 301: 7.5% + 122 Clauses: 10% = 17.5% |
🔍 Key Insight:
- Plastic ornaments (3926.40.x0) generally have a lower base tariff (5.3%) but are still subject to the 10% "122 Clause" tariff.
- Artistic sculptures (9703.xx.xx) often have 0% base tariff but attract a higher Section 301 surcharge (7.5%), plus the 122 Clause.
- Metal imitations (7117.90.90) carry the highest burden (28.5%) due to a high base tariff (11%) combined with surcharges.
💰 Part 3: 2026 Tariff Rate Breakdown (Detailed Policy Analysis)
✅ Applicable Market: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025–2026 (Current Trade Policy Cycle)
🎯 1. 3926.40.00.90 & 3926.40.00.10 – Plastic/Material Ornaments
| Item | Detail |
|---|---|
| Base Duty | 5.3% (Standard MFN Rate) |
| Section 301 (Add-on) | 0.0% (Not applicable for this subheading under current 301 exclusions or specific tariff schedule) |
| Section 122 Clause | 10.0% (Specific "122 Clause" tariff applied to Chinese imports) |
| Total Duty Rate | 15.3% |
| Duty Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ No (Not eligible for Section 321 de minimis if value > $800, or if specific rules apply) |
| Legal Path | HTSUS: 3926.40 → Section 122: 10% |
📌 Explanation:
- The 0% Section 301 is crucial here. Unlike many electronics or textiles, certain plastic ornamental items are exempt from the heavy 25% Section 301 tariff.
- However, the 10% "122 Clause" remains mandatory, making the effective rate 15.3%.
🎯 2. 9703.10.00.00 & 9703.90.00.00 – Statuettes (Art/Sculptures)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (Often duty-free for art/statuettes) |
| Section 301 (Add-on) | 7.5% (General 301 surcharge on Chinese goods) |
| Section 122 Clause | 10.0% |
| Total Duty Rate | 17.5% |
| Duty Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ No |
| Legal Path | HTSUS: 9703 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- Even if the base rate is 0%, the 17.5% total burden is significant due to the combined 7.5% (301) + 10% (122) surcharges.
- This applies to both specific statuettes (9703.10) and general ornamental sculptures (9703.90).
🎯 3. 7117.90.90.00 – Imitation Jewelry (Non-Precious Metal)
| Item | Detail |
|---|---|
| Base Duty | 11.0% (Higher base rate for metal items) |
| Section 301 (Add-on) | 7.5% |
| Section 122 Clause | 10.0% |
| Total Duty Rate | 28.5% |
| Duty Calculation | CIF Value × 28.5% |
| De Minimis Exemption | ❌ No |
| Legal Path | HTSUS: 7117.90 → Section 301: 7.5% → Section 122: 10% |
📌 Warning:
- This is the most expensive category for decorative items.
- If your "decoration" contains non-precious metal (e.g., zinc alloy, brass, steel figures), it will likely be classified here, jumping your duty to nearly 30%.
🛠️ Part 4: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Must-Have)
| Document | Requirement | Why It Matters |
|---|---|---|
| Product Specifications | ✔️ Detailed | Must explicitly state material (e.g., "ABS Plastic", "Zinc Alloy", "Resin") to prove classification. |
| Material Composition | ✔️ Critical | If >90% plastic → 3926.40. If metal → 7117.90. If "Art" → 9703. |
| High-Res Photos | ✔️ Multiple Angles | Show if it looks like "Statue" (Art) or "Ornament" (Plastic). |
| Commercial Invoice | ✔️ Precise Description | Use terms like "Plastic Statuettes" or "Ornamental Figures". Avoid vague "Decorations". |
| Certificate of Origin | ✔️ CO | Required to prove China origin (triggers 122/301 clauses). |
✅ 2. Declaration Strategy (Pro Tips)
🔥 "Material First, Form Second, Avoid 'Art' Traps!"
| Scenario | Correct HS Code Strategy | Risk if Wrong |
|---|---|---|
| Plastic Garden Gnome | 3926.40.00.90 (15.3%) |
If declared as "Metal" → 28.5% |
| Metal Figure (Non-Precious) | 7117.90.90.00 (28.5%) |
If declared as "Plastic" → Penalty + Audit |
| Hand-Carved Wooden Statue | 9703.10.00.00 (17.5%) |
If declared as "Plastic" → 15.3% (Lower, but risk of false declaration) |
| Mass-Produced Souvenir | 3926.40.00.10 (15.3%) |
If declared as "Art" → 17.5% (Higher, but acceptable if justified) |
📌 Crucial Tip:
- Do not over-classify as Art (9703) unless you have proof of artistic intent (e.g., limited edition, artist signature). Otherwise, customs may reject it and force you to pay the higher Section 301 tax (7.5% vs 0%).
- Do not under-classify Plastic as Metal. This is a high-risk audit trigger.
✅ 3. Special Scenarios & Mitigation
| Scenario | Action Plan |
|---|---|
| Mixed Materials (Plastic + Metal Parts) | Declare based on primary material or substantial transformation. If metal parts >50%, likely 7117. |
| "Art" Claim for Mass Production | Only use 9703 if you can prove non-mass-production. Otherwise, stick to 3926 (15.3%) to avoid 301 surcharge scrutiny. |
| Small Value Shipments (<$800) | Still subject to Section 122 Clause (10%). De minimis may not apply to "Section 122" goods. Check specific rules. |
| Re-export from Vietnam/Mexico | If re-exported from US/Third Country, origin might change, potentially avoiding China-based 122 Clause (if rules of origin are met). |
🌍 Part 5: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 or 9703.10.00.00 |
15.3% – 28.5% | Detailed Material Proof | Highest combined burden (301+122). |
| 🇨🇳 China | Same as above | 5.3% – 11.0% | None | No Section 301/122. |
| 🇪🇺 EU | 9703 or 3926 |
0% – 6% | CE + Material Compliance | No Section 301; lower base rates. |
| 🇯🇵 Japan | 9703 or 3926 |
0% – 3% | JIS/PL | Very low tariffs for decor. |
📌 Conclusion:
- USA is the most expensive market for decorative items due to the 122 Clause (10%) and Section 301 (0% or 7.5%).
- Plastic items (3926.40) are the cheapest (15.3%) due to 0% Section 301.
- Metal imitations (7117) are the most expensive (28.5%) due to high base rate + surcharges.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling a metal statue "Plastic" to save tax.
👉 Result: Customs audit, penalty, and forced reclassification to 28.5%.
❌ Error 2: Claiming "Art" (9703) for mass-produced plastic figures.
👉 Result: Higher Section 301 surcharge (7.5%) applied unnecessarily.
❌ Error 3: Ignoring the "122 Clause" (10%) in cost calculations.
👉 Result: Underestimated landed cost by 10%, leading to profit loss.
❌ Error 4: Mixed shipment without clear material breakdown.
👉 Result: Customs may split the shipment and tax each part at the highest rate.
✅ Best Practice:
"Plastic Statuettes, 10cm, Resin, Hand-Painted, Model ABC, No Precious Metal"
🎯 Part 7: Conclusion – Smart Declaration, Lower Cost
🎯 Remember the Rule:
🔹 "Plastic is King (15.3%)", Metal is Queen (28.5%), Art is Prince (17.5%).
🔹 "Material Proof > Artistic Claims" to avoid 301 surcharge.
🔹 "122 Clause (10%) is Mandatory" for all China-origin goods in this category.
📌 Pro Tip:
If your decorative items are re-exported from Vietnam or Mexico, investigate if they qualify for origin change to avoid the 122 Clause.
Pre-classification Ruling is highly recommended to lock in the 15.3% rate for plastic items.
📣 Take Action Now:
📞 Contact a licensed customs broker + Submit material specs + Apply for Advance Ruling.
🚀 Ensure your decorative items sail through US customs with minimal duty!
✨ Precise Classification = Maximum Profit!
💼 Don't let a 13% difference (15.3% vs 28.5%) eat your margins!
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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。