Decorative Tapestry
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9701910000 | 10.0% | CN | US | 官方文档 |
| 6304991000 | 21.3% | CN | US | 官方文档 |
| 6304991500 | 28.8% | CN | US | 官方文档 |
| 5805004090 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🧶 Decorative Tapestry: HS Code Classification & US Customs Clearance Guide
🌐 HS Code Reference & Clearance Strategy | 2026 Latest Tariff Analysis | Professional Entry Protocol
📌 I. Product Definition: What is a "Decorative Tapestry"?
In international trade, a Decorative Tapestry is primarily a textile wall hanging used for interior decoration. It is distinct from carpets (floor coverings) and functional bedding.
Key Characteristics: * Function: Purely decorative or artistic (artistic expression, aesthetic enhancement). * Material: Typically wool, cotton, silk, or synthetic fibers (knitted, woven, or tufted). * Form: Large, often intricate designs, hung on walls.
⚠️ Critical Distinction:
- If the item is primarily for artistic/hobby purposes (e.g., hand-crafted art, limited edition), it may fall under Chapter 97 (Works of Art).
- If it is a mass-produced textile good for home decor, it falls under Chapter 63 (Other made-up textile articles) or Chapter 58 (Special woven fabrics).
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here are the four potential classifications, ranked by likelihood and tax implications.
| HS Code | Product Description & Matching Logic | Total Tax Rate | Tax Breakdown |
|---|---|---|---|
9701.91.00.00 |
Works of Art, Collages, and Similar Decorative Plaques 🔹 Match Logic: Classifies as decorative art/plaques. 🔹 Inference: Hand-crafted, artistic, or non-industrial decorative items. 🔹 Best For: High-value, artistic, or unique tapestries. |
10.0% | Base: 0.0% Add'l: 0.0% Section 301 (122 Clause): 10% |
6304.99.10.00 |
Other Made-Up Decorative Articles (Wool/Textile) 🔹 Match Logic: Wall hangings (tapestries) are decorative textile articles. 🔹 Inference: Assumed wool/textile fiber composition (standard for traditional tapestries). 🔹 Best For: Standard wool/cotton wall hangings. |
21.3% | Base: 3.8% Add'l: 7.5% Section 301 (122 Clause): 10% |
6304.99.15.00 |
Furniture Decoration Tapestries (Non-Knitted) 🔹 Match Logic: Specifically for "furniture decoration" or wall hangings. 🔹 Inference: Non-knitted/non-crocheted textile inferred from lack of conflicting material data. 🔹 Best For: General home decor tapestries not classified as art. |
28.8% | Base: 11.3% Add'l: 7.5% Section 301 (122 Clause): 10% |
5805.00.40.90 |
Hand-Woven Tapestry (Special Woven Fabric) 🔹 Match Logic: Matches "Tapestry" morphology exactly. 🔹 Inference: If it is a true hand-woven tapestry (not just printed), this is the most technically accurate textile code. 🔹 Best For: Authentic hand-woven tapestries where material is not synthetic/excluded. |
35.0% | Base: 0.0% Add'l: 25.0% Section 301 (122 Clause): 10% |
🔍 Key Insight:
-9701.91.00.00offers the lowest total tax (10%) but requires the item to be considered a "work of art" or "decorative plaque," not just mass-produced home decor.
-5805.00.40.90has the highest tax (35%) due to the 25% USITC additional duty on special woven fabrics, but is the most precise fit for "hand-woven tapestries."
-6304codes are the "safe" middle ground for general decorative textile wall hangings.
💰 III. 2026 US Tariff Rate Deep Dive (China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ 生效时间: 2025/2026 Tariff Structure (Including Section 301 & IEEPA)
🎯 1. 9701.91.00.00 – Works of Art / Decorative Plaques (LOWEST TAX)
| Item | Detail |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Additional Duty | 0% (No Section 301 penalty on this subheading) |
| IEEPA Additional Duty | +10% (Targeting Chinese products) |
| Total Effective Rate | 10% |
| De Minimis Eligibility | ❌ No (Deny de minimis for Section 301/IEEPA goods from China) |
| Legal Path | IEEPA:9903.01.25 → USITC:9701.91.00.00 |
📌 Explanation:
This is the most tax-efficient route IF you can prove the tapestry is a "work of art" or "decorative plaque" (e.g., signed artist, limited edition, hand-made art piece). Mass-produced printed tapestries will likely be reclassified.
🎯 2. 6304.99.10.00 – Decorative Textile Articles (MEDIUM TAX)
| Item | Detail |
|---|---|
| Base Duty | 3.8% |
| USITC Additional Duty | +7.5% |
| IEEPA Additional Duty | +10% |
| Total Effective Rate | 21.3% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9901.25 → USITC:6304.99.10.00 |
📌 Explanation:
Standard for wool/textile wall hangings. Higher than art classification but lower than special woven fabrics.
🎯 3. 6304.99.15.00 – Furniture Decoration Tapestries (HIGHER TAX)
| Item | Detail |
|---|---|
| Base Duty | 11.3% |
| USITC Additional Duty | +7.5% |
| IEEPA Additional Duty | +10% |
| Total Effective Rate | 28.8% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9901.25 → USITC:6304.99.15.00 |
🎯 4. 5805.00.40.90 – Hand-Woven Tapestry (HIGHEST TAX)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Additional Duty | +25% (Critical Penalty!) |
| IEEPA Additional Duty | +10% |
| Total Effective Rate | 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:5805.00.40.90 → FOOTNOTE:9903.88.01 |
📌 Warning:
The 25% USITC additional duty makes this the most expensive option. Only use this code if the item is explicitly hand-woven and not eligible for art classification. For printed or machine-made tapestries, this code may be challenged by customs for incorrect material classification.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Requirement | Reason |
|---|---|---|
| Product Description | Must specify: "Hand-woven Tapestry" OR "Decorative Wall Hanging" | Determines Chapter 58 vs. 63 vs. 97 |
| Material Composition | 100% Wool? Cotton? Polyester? | Critical for distinguishing 6304 (textile) from 5805 (woven) |
| Artistic Proof | Artist signature, certificate of authenticity, limited edition number | Required to justify 9701.91.00.00 (10% tax) |
| Photos | Clear images of texture, weave, and backside | Proves hand-woven vs. printed |
| Commercial Invoice | Value must be accurate; no under-declaration | US Customs will scrutinize low-value textile imports |
| Country of Origin | Must be marked "Made in China" | Triggers IEEPA 10% surcharge |
✅ 2. Strategic Classification Tips
🔥 "Art is Cheap, Textiles are Expensive!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| High-end, signed, hand-made art piece | 9701.91.00.00 |
10% Tax. Best for profit margins. Requires proof of artistry. |
| Standard home decor, wool/cotton | 6304.99.10.00 |
21.3% Tax. Safe, compliant, widely accepted. |
| Machine-made, printed tapestry | 6304.99.15.00 |
28.8% Tax. Common for mass-market items. |
| Authentic hand-woven (no art proof) | 5805.00.40.90 |
35.0% Tax. High risk, high cost. Avoid if possible. |
⚠️ Critical Warning:
Do NOT misclassify a mass-produced printed tapestry as9701.91.00.00(Art). US Customs (CBP) regularly audits these claims. If caught, you will face penalties, seizure, and back duties.
✅ 3. Special Scenarios
| Scenario | Advice |
|---|---|
| Sample Orders (< $800) | ❌ De Minimis Does NOT Apply! Section 301/IEEPA goods from China are excluded from $800 exemption. Taxes must be paid. |
| Mixed Containers | If mixed with non-tapestry items, ensure separate invoices. CBP may apply highest duty rate to the entire shipment if unclear. |
| Dropshipping | Ensure supplier provides accurate HS Code and material details. Misdeclaration leads to fines. |
🌍 V. Global Market Comparison
| Market | Recommended HS Code | Est. Tax | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9701.91.00.00 (if art) |
10% | Aggressive auditing on art vs. textile |
| 🇺🇸 USA | 6304.99.10.00 (if textile) |
21.3% | Standard for home decor |
| 🇪🇺 EU | 6304.99 |
Varies (0-12%) | No Section 301; lower duties generally |
| 🇨🇳 China | 6304.99 |
10-15% | Import duty for foreign tapestries |
| 🇬🇧 UK | 6304.99 |
12% | Post-Brexit tariffs apply |
📌 VI. Common Pitfalls & How to Avoid Them
❌ Pitfall 1: Calling a "printed polyester wall hanging" a "Hand-Woven Tapestry"
👉 Consequence: Customs reclassifies to 6304 or 5805, leading to back taxes + 5% penalty.
❌ Pitfall 2: Assuming De Minimis ($800 exemption) applies
👉 Consequence: CBP has suspended de minimis for Section 301/IEEPA goods from China. You will be billed for taxes.
❌ Pitfall 3: Using 5805 for all tapestries
👉 Consequence: Unnecessary 35% tax burden. If it’s not hand-woven, use 6304.
✅ Best Practice:
For high-value items: Provide artist proof → Use
9701.91.00.00(10%).
For standard items: Specify material → Use6304.99.10.00(21.3%).
🎯 VII. Conclusion: Optimize Your Clearance
🎯 Key Takeaway:
"Is it Art or Cloth? Choose wisely, pay less!"
- Art (9701): 10% Tax → High Margin
- Wool/Textile (6304): 21.3% Tax → Balanced
- Woven (5805): 35% Tax → Avoid unless necessary
📌 Action Item:
1. Audit your product: Is it hand-made? Is it art?
2. Document everything: Certificates, photos, material specs.
3. Pre-classify: Consider an Advance Ruling from US CBP if your shipment value is significant.
📣 Ready to Ship?
📞 Consult a licensed customs broker for pre-shipment classification.
🚀 Accurate HS Codes mean smoother clearance, lower costs, and faster delivery!
✨ Professional Classification = Peace of Mind
💼 Don’t let 25% additional duties eat your profit!
用户评价
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。