Garden Decoration
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 6815992000 | 35.0% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 9703900000 | 17.5% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Garden Decoration (Garden Ornamental Figurines)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: Do You Really Understand "Garden Decorations"?
Garden decorations are artistic or decorative items placed outdoors to enhance the visual appeal of gardens, patios, lawns, or landscapes. These include figurines, statues, fountains, wind chimes, and ornamental planters. In international trade, their classification depends heavily on material, form, and intended use.
⚠️ Key Differentiation Points: - If made of plastic, non-metallic, or composite materials → likely falls under plastic or other non-metallic decorative articles
- If made of stone, mineral, ceramic, or natural rock → may be classified under stone or mineral-based decorative items
- If resembling sculptures or statues (especially artistic or handcrafted) → could qualify as works of art
- No clear material stated? → Use common sense and typical production practices for reasonable inference
📦 Two, HS Code Classification Details (2026 Updated Tariff Authority)
| HS Code | Product Description | Typical Use Case | Material Assumption | Classification Basis |
|---|---|---|---|---|
3926.90.99.89 |
Other plastic articles, not elsewhere specified; garden ornaments | Outdoor plastic figurines, garden stakes, fake flowers, plastic animals | ✅ Plastic (common for mass-produced garden decor) | Based on common material usage and product function |
6815.99.20.00 |
Other articles of stone, plaster, or cement; decorative items | Stone statues, garden rocks, concrete planters, ceramic ornaments | ✅ Stone, mineral, or cement-based | Common material for garden decor; no specific mention of metal |
3926.40.00.90 |
Other ornamental articles, not elsewhere specified; plastic or non-metal | Decorative figurines, garden art, wall hangings | ✅ Plastic or non-metallic | Matches "ornamental" purpose and typical form |
9703.90.00.00 |
Works of art, not elsewhere specified; sculptures, figurines | Handmade, artistic, or unique garden sculptures | ✅ Any material (artistic value > utility) | Classified as "art" if artistic intent is evident |
3926.40.00.10 |
Ornamental articles of plastic or other non-metallic materials | Mass-produced garden figurines, resin statues, plastic birds | ✅ Plastic or synthetic non-metal | Matches use and material commonality |
🔍 Critical Insight:
- No material stated? → Use industry standard assumptions (e.g., plastic = common; stone = premium/artisanal)
- Artistic design? → Consider9703.90.00.00even if made of plastic
- Avoid overcomplicating – if not clearly defined, default to most common material used in the category
💰 Three, 2026 Updated Tariff Breakdown (Including附加 Taxes & Policy Rules)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 3926.90.99.89 — Other Plastic Articles (Garden Decor)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Additional Duty | +7.5% (from USITC under Section 301) |
| Section 122 Tariff (IEEPA) | +10% (International Emergency Economic Powers Act) |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ Not available (denied under U.S. de minimis rules) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Plastic garden decor is subject to all three layers: base tariff, Section 301, and IEEPA
- The 10% IEEPA tariff applies to all goods from China, regardless of origin
- No de minimis relief → even small shipments face full duty
🎯 2. 6815.99.20.00 — Other Stone/Mineral Articles (Garden Decor)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Duty | +25.0% (USITC 301 Tariff List) |
| Section 122 Tariff (IEEPA) | +10% (IEEPA – China-specific) |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6815.99.20.00 → FOOTNOTE:9903.88.01 |
📌 Important Note:
- Despite 0% base tariff, 25% Section 301 and 10% IEEPA make this the highest tariff among all options
- Commonly applied to stone, concrete, or mineral-based garden ornaments
- Even if hand-carved or artisanal, if made in China, 35% applies
🎯 3. 3926.40.00.90 — Other Ornamental Articles (Non-Metallic, Plastic)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Duty | +0.0% (not on this list) |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.40.00.90 → FOOTNOTE:9903.88.01 |
📌 Why This Is Lower:
- No Section 301 duty (not listed under 301 Tariff List)
- Only base + IEEPA apply → 15.3% total
- Best for plastic or synthetic non-metallic garden decor
🎯 4. 9703.90.00.00 — Works of Art (Sculptures, Figurines)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9703.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Key Condition:
- Only applies if the item qualifies as a genuine work of art (e.g., hand-sculpted, unique design, artistic value)
- Not for mass-produced plastic figurines
- Must provide artistic proof: design sketches, artist statement, photos of craftsmanship
🎯 5. 3926.40.00.10 — Ornamental Articles of Plastic or Other Non-Metallic Materials
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Duty | +0.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Duty | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.40.00.10 → FOOTNOTE:9903.88.01 |
📌 Best for:
- Plastic garden figurines
- Resin statues
- Mass-produced decorative items
- No artistic claim → 15.3% is the lowest possible for plastic decor
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Include size, material, weight, design, intended use |
| ✅ High-Resolution Product Photos | ✔️ | Show material, craftsmanship, label, packaging |
| ✅ Commercial Invoice | ✔️ | Must state exact product name, HS Code, origin, CIF value |
| ✅ Packing List | ✔️ | List quantity, weight, packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, may qualify for lower duty |
| ✅ Material Test Report | ✔️ | Prove plastic/non-metallic (e.g., lab report) |
✅ Artistic Proof (if claiming 9703.90.00.00) |
✔️ | Sketches, artist bio, photos of creation process |
✅ 2.申报技巧 (Key Rules to Remember)
🔥 "Material First, Art Second, Name Matters!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plastic garden animal figurine (mass-produced) | 3926.40.00.10 or 3926.40.00.90 |
6815.99.20.00 |
35% vs 15.3% → +20% tax |
| Hand-carved stone statue | 6815.99.20.00 |
3926.40.00.10 |
35% vs 35% (but risk of rejection) |
| Unique, artistic resin sculpture | 9703.90.00.00 |
3926.40.00.10 |
17.5% vs 15.3% → but may qualify for art status |
| No material info provided | Use 3926.40.00.10 (plastic assumption) |
Guess wrong | Risk of duty adjustment + penalties |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Product name says "garden decoration" but no material | Default to plastic → use 3926.40.00.10 or 3926.40.00.90 |
| Artistic design, hand-painted, limited edition | Apply for 9703.90.00.00 with proof of artistry |
| Stone/stone-like material, but made in China | Accept 35% duty – no escape unless origin changes |
| Mixed material (plastic + metal base) | Classify by dominant material → if plastic > metal, use plastic code |
| Importing via e-commerce (small parcels) | No de minimis relief → must pay full duty |
🌍 Five, Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.10 (plastic) |
15.3% | None (unless art) | 35% for stone; no de minimis |
| 🇨🇳 China | 3926.40.00.10 |
5% | CCC (if applicable) | No extra tariffs |
| 🇪🇺 EU | 3926.40.00.10 |
0% (if CE compliant) | CE, RoHS | No 301/IEEPA |
| 🇦🇺 Australia | 3926.40.00.10 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3926.40.00.10 |
0% | PSE | No extra tariffs |
📌 Insight:
- USA is the only market with high附加 taxes on garden decor
- China-origin plastic decor faces 15.3% in US – much lower than stone (35%)
- Best strategy: Use plastic-based designs to avoid 35% tariff
📌 Six, Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Labeling a plastic figurine as stone to avoid tariffs
👉 Result: Customs audit → duty adjustment + penalties + seizure
❌ Mistake 2: Claiming 9703.90.00.00 for a mass-produced plastic garden animal
👉 Result: Rejection → reclassification + 17.5% vs 15.3% → still overpay
❌ Mistake 3: Not providing photos or material proof
👉 Result: Customs delays, request for clarification, hold-up at port
❌ Mistake 4: Using generic name like "garden decoration" without specifying material
👉 Result: Wrong HS Code assigned → higher duty paid
✅ Correct Approach:
“Plastic Garden Figurine – Resin Animal, 12-inch, Outdoor Use, Model XYZ, Made in China, CIF $25.00”
🎯 Seven, Conclusion: Smart Classification = Lower Cost, Faster Clearance!
🎯 Remember the Golden Rules:
🔹 "Plastic = Lower Duty, Stone = Higher Duty"
🔹 "Artistic = 17.5%, Mass-Produced = 15.3%"
🔹 "No de minimis in US – Pay Full Duty!"
🔹 "Material Assumption is Key – Don’t Guess!"
📌 Pro Tip:
If your garden decor is made in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption → 0% to 5% duty
✅ Apply for Advance Ruling (Pre-Approval) to lock in the correct HS Code and avoid surprises.
📣 Take Action Now:
📞 Contact a licensed customs broker + provide product photos + specs
🚀 Get HS Code pre-ruling before shipping
💼 Save thousands in duties and avoid delays!
✨ Smart Importing Starts with Accurate Classification!
💼 Your profit margin depends on the right HS Code.
🚀 Export with confidence. Import with precision.
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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。