Drawing Board Pendant
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926903500 | 16.5% | CN | US | 官方文档 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 8306210000 | 22.0% | CN | US | 官方文档 |
| 8306290000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Drawing Board Pendant (Art/Decorative Pendant)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition & Classification: Do You Really Know the "Drawing Board Pendant"?
The "Drawing Board Pendant" is a versatile item that straddles the line between plastic accessories, imitation jewelry, and metal ornaments. In international trade, its classification depends entirely on the primary material and intended use. It is generally categorized into three main groups:
- Plastic Resin/Board Pendants: Usually decorative, keychain attachments, or bag charms made of acrylic, PVC, or resin.
- Imitation Jewelry Pendants: Designed to be worn around the neck, even if made of base metals or plastic, mimicking precious jewelry.
- Metal Ornamental Pendants: Small statues or decorative items made of base metals (zinc alloy, iron, etc.).
⚠️ Key Distinction Point:
- If it is purely plastic/resin and used as a bag charm/keychain → Classified under Chapter 39 (Plastics)
- If it is designed to be worn as jewelry (even if non-precious) → Classified under Chapter 71 (Imitation Jewelry)
- If it is metal and used as an ornament/decoration → Classified under Chapter 83 (Base Metal Articles)
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Material Conflict? |
|---|---|---|---|
3926.90.35.00 |
Plastic board pendant, unstrung plastic articles | Bag charms, keychains, decorative plastic items | ❌ No conflict (Pure Plastic) |
7117.90.90.00 |
Imitation jewelry, drawing board pendant | Necklaces, wearable decorative items | ❌ No obvious material conflict (Jewelry Classification) |
3926.40.00.90 |
Plastic or resin decorative hanging ornaments | Decorative accessories, non-wearable plastic decor | ❌ No (Plastic Ornaments) |
8306.21.00.00 |
Metal drawing board pendant, base metal ornaments | Metal decor, statues, base metal figures | ✅ Base Metal Used |
8306.29.00.00 |
Metal drawing board pendant, other small statues/decorations | General metal decorative accessories | ✅ Base Metal Used |
🔍 Key Reminder:
- If the pendant is meant to be worn (even if made of cheap plastic), Customs may prefer Chapter 71 (Imitation Jewelry).
- If it is clearly a bag accessory or toy (not for wearing on the neck), Chapter 39 (Plastics) is more appropriate.
- Metal items must be declared under Chapter 83, with specific attention to whether they are "statues" or "general ornaments."
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3926.90.35.00 —— Plastic Board Pendant (Unstrung Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surtax | 0.0% |
| Section 122 Surtax | 10.0% |
| Total Tax Rate | 16.5% |
| Tax Calculation | CIF Value × 16.5% |
| De Minimis Eligible? | ❌ No (Deny De Minimis for Section 122 items) |
| Legal Basis Path | Section 122: 9903.01.25 → USITC: 3926.90.35.00 |
📌 Explanation:
- This code applies to purely plastic pendants that are not strung (i.e., not sold as part of a necklace chain).
- The 10% Section 122 tariff is specifically applied to certain plastic articles from China.
- Total 16.5% is moderate but significant for low-margin accessories.
🎯 2. 7117.90.90.00 —— Imitation Jewelry Pendant
| Item | Content |
|---|---|
| Base Tariff | 11.0% (ad valorem) |
| Section 301 Surtax | 7.5% |
| Section 122 Surtax | 10.0% |
| Total Tax Rate | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | IEEPA: 9903.01.24 → Section 301: 9903.88.01 → Section 122: 9903.01.25 → USITC: 7117.90.90.00 |
📌 Note:
- If Customs determines the item is jewelry (even if plastic/base metal), it falls under Chapter 71.
- This code incurs Section 301 (7.5%) AND Section 122 (10%), resulting in a higher total rate (28.5%).
- Risk: High tariff burden. Ensure the item is clearly marketed as "decorative" not "jewelry" to avoid this classification if possible.
🎯 3. 3926.40.00.90 —— Plastic/Resin Decorative Ornaments
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surtax | 0.0% |
| Section 122 Surtax | 10.0% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | Section 122: 9903.01.25 → USITC: 3926.40.00.90 |
📌 Note:
- This code is for plastic/resin decorative items that are not strung.
- Lower base tariff (5.3%) than3926.90.35.00, but still subject to the 10% Section 122.
- Suitable for bulk decorative accessories where jewelry classification is avoided.
🎯 4. 8306.21.00.00 —— Metal Base Metal Ornaments (Statues/Figures)
| Item | Content |
|---|---|
| Base Tariff | 4.5% (ad valorem) |
| Section 301 Surtax | 7.5% |
| Section 122 Surtax | 10.0% |
| Total Tax Rate | 22.0% |
| Tax Calculation | CIF Value × 22.0% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | IEEPA: 9903.01.24 → Section 301: 9903.88.01 → Section 122: 9903.01.25 → USITC: 8306.21.00.00 |
📌 Note:
- Applies to metal pendants that resemble statues or figures.
- Incurs Section 301 (7.5%) and Section 122 (10%).
- Total 22.0% is high due to Section 301 surtax.
🎯 5. 8306.29.00.00 —— Metal Other Small Statues/Ornaments
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | 0.0% |
| Section 122 Surtax | 10.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | Section 122: 9903.01.25 → USITC: 8306.29.00.00 |
📌 Note:
- This is the lowest tax rate among all options (10.0%).
- Applies to metal ornaments that are not specific statues/figures (general metal decor).
- No Section 301 surtax, only Section 122.
- Strategic Advantage: If your metal pendant is general decor (not a figure), this is the most cost-effective classification.
🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material (Plastic/Metal), Dimensions, Weight, Intended Use |
| ✅ Product Photos (Clear Labels) | ✔️ | Show front/back, packaging, and any jewelry-like features (e.g., necklace chain) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Drawing Board Pendant" and material |
| ✅ Packing List | ✔️ | Detail items per box, avoid mixing different HS codes |
| ✅ Material Composition Statement | ✔️ | Confirm % of plastic vs. metal vs. accessories |
| ✅ Origin Certificate | ✔️ | For US origin verification |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Matters: Plastic is Cheaper, Metal is Tricky, Jewelry is Expensive!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Pendant (Bag Charm) | 3926.90.35.00 or 3926.40.00.90 |
Misdeclare as jewelry → 28.5% |
| Plastic Pendant (Wearable) | 7117.90.90.00 |
Misdeclare as plastic → Penalty + Back Taxes |
| Metal Pendant (General Decor) | 8306.29.00.00 |
Misdeclare as statue → 22.0% |
| Metal Pendant (Statue/Figure) | 8306.21.00.00 |
Misdeclare as general decor → Penalty |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material (Plastic + Metal) | Declare based on essential character. If metal frame dominates → Chapter 83. If plastic fill dominates → Chapter 39. |
| Pendant with Necklace Chain | If sold as a set, the entire item may be classified as Imitation Jewelry (7117.90.90.00) → 28.5% Tax. Avoid if possible. |
| OEM Custom Pendants | Provide design files to prove it is a decorative item, not jewelry. |
| Bulk Wholesale | Use 3926.40.00.90 or 8306.29.00.00 for lower tax rates. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 8306.29.00.00 |
10% (China) | None | Lowest tax for metal decor |
| 🇨🇳 China | 3926.90.35.00 |
6.5% | None | Base tariff only |
| 🇪🇺 EU | 3926.90.90 |
0-4% | CE | No Section 122 |
| 🇬🇧 UK | 3926.90.90 |
0-4% | UKCA | Post-Brexit rules apply |
| 🇯🇵 Japan | 3926.90.90 |
0-6% | PSE | Low tariff |
📌 Conclusion:
- USA is the only market with Section 122 (10%) and Section 301 complexities.
- Metal general decor (8306.29.00.00) is the most tax-efficient for US imports.
- Plastic decor is better than Imitation Jewelry to avoid high surtaxes.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring a metal pendant as plastic
👉 Consequence: Customs inspection → Back taxes + Penalty + Detention
❌ Error 2: Declaring a necklace set as a bag charm
👉 Consequence: Misclassification → 28.5% tax instead of 15-22%
❌ Error 3: Ignoring Section 122
👉 Consequence: All items above incur 10% Section 122. Failing to account for this leads to budget overruns.
❌ Error 4: Using vague terms like "Accessory"
👉 Consequence: Customs ambiguity → Delay in clearance
✅ Correct Practice:
"Plastic Drawing Board Pendant, Bag Charm, Unstrung, Model XYZ, No Necklace Chain"
"Metal Decorative Pendant, General Ornament, Not a Statue, Model ABC"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Plastic is 15-16%, Jewelry is 28.5%, Metal Decor is 10%, Metal Statue is 22%!"
🔹 "HS Code determines your tax. A small change can save thousands!"
📌 Pro Tip:
If your pendant is originating from Vietnam, Mexico, or Thailand, you may be eligible for IEEPA exemptions, reducing taxes to 0-5%.
Recommend applying for an Advance Ruling (Pre-classification) to avoid clearance risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Pre-classification
🚀 Let your pendants pass customs smoothly, boost efficiency, and maximize profits!
✨ Professional clearance starts with accurate classification!
💼 Every cent of your cost deserves precise calculation!
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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。