Garden Decoration Sculpture
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6913105000 | 17.5% | CN | US | 官方文档 |
| 6913905000 | 23.5% | CN | US | 官方文档 |
| 6810990080 | 35.0% | CN | US | 官方文档 |
| 6810195000 | 38.9% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Garden Decoration Sculpture
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Understanding "Garden Decoration Sculptures"
Garden decoration sculptures encompass a wide range of ornamental items used to enhance outdoor spaces. These can be made from ceramic, resin, stone, concrete, plastic, or composite materials. Due to the diversity of materials, classification depends heavily on the primary material composition and intended use.
In international trade, these items are primarily classified under: - Ceramic Decorations: If made predominantly of ceramic. - Stone/Cement Decorations: If made of concrete, natural stone, or人造石 (artificial stone). - Plastic/Resin Decorations: If made of plastics or resin.
⚠️ Key Distinction:
- Material is critical: The same "garden sculpture" can fall into different HS codes based on material.
- Usage matters: Items must be primarily for decoration, not functional (e.g., plant pots if purely decorative may differ from functional pots).
- No single code fits all: Importers must identify the primary material to select the correct HS code.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Application Scenario | Primary Material | Tax Rate (China-Origin, US Import) |
|---|---|---|---|---|
6913.10.50.00 |
Ceramic Statuettes & Similar Ornamental Ceramic Articles | Ceramic garden ornaments, figurines, vases | Ceramic | 17.5% |
6913.90.50.00 |
Other Ceramic Articles | Other ceramic garden decorations | Ceramic | 23.5% |
6810.99.00.80 |
Other Articles of Cement, Concrete or Artificial Stone | Concrete statues, stone-like decorations, planters | Cement/Concrete/Artificial Stone | 35.0% |
6810.19.50.00 |
Paving Blocks, Bricks & Similar Articles of Cement, Concrete | Decorative paving stones, stone-like garden slabs | Cement/Concrete/Artificial Stone | 38.9% |
3926.40.00.90 |
Other Articles of Plastics | Plastic/resin garden ornaments, statues | Plastic/Resin | 15.3% |
🔍 Critical Reminder:
- Ceramic items are classified under Chapter 69.
- Stone/Cement items are classified under Chapter 68.
- Plastic items are classified under Chapter 39.
- Misclassification can lead to significant tax differences (e.g., 15.3% vs. 38.9%).
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 6913.10.50.00 — Ceramic Statuettes & Ornamental Ceramic Articles
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10% (for China/HK products, from Nov 10, 2025) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6913.10.50.00 |
📌 Explanation:
- "Section 301 Surcharge 7.5%": From the US Trade Act Section 301 additional tariffs.
- "IEEPA 10%": Additional tariff under the International Emergency Economic Powers Act for China-origin products.
- Total 17.5%: Moderate tax rate for ceramic decorations.
🎯 2. 6913.90.50.00 — Other Ceramic Articles
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 23.5% |
| Tax Calculation | CIF Value × 23.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6913.90.50.00 |
📌 Note:
- Higher than6913.10.50.00due to the 6% base tariff.
- Applies to non-statue ceramic decorations (e.g., ceramic tiles, other ornamental items).
🎯 3. 6810.99.00.80 — Other Articles of Cement, Concrete or Artificial Stone
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6810.99.00.80 |
📌 Note:
- High tax rate due to 25% Section 301 surcharge.
- Applies to concrete statues, stone-like decorations, planters made of cement/concrete/artificial stone.
🎯 4. 6810.19.50.00 — Paving Blocks, Bricks & Similar Articles of Cement, Concrete
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 38.9% |
| Tax Calculation | CIF Value × 38.9% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6810.19.50.00 |
📌 Note:
- Highest tax rate in this category.
- Applies to decorative paving stones, slabs made of cement/concrete.
🎯 5. 3926.40.00.90 — Other Articles of Plastics
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 0% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.40.00.90 |
📌 Note:
- Lowest tax rate among all options.
- No Section 301 surcharge for plastic garden decorations.
- Applies to plastic/resin statues, ornaments.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documents Checklist (All Are Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include material, dimensions, weight, purpose |
| ✅ Material Certificate | ✔️ | Proof of primary material (ceramic, concrete, plastic) |
| ✅ Product Photos (Including Label) | ✔️ | Clear images showing design, material texture, brand |
| ✅ Commercial Invoice | ✔️ | Must specify "Garden Decoration Sculpture" and material |
| ✅ Packing List | ✔️ | Detail contents to avoid misclassification |
| ✅ Certificate of Origin (CO) | ✔️ | If non-China origin, may apply for preferential rates |
| ✅ Third-Party Test Report | ✔️ | If applicable (e.g., RoHS for plastic items) |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Material First, Not Just 'Decoration'!"
| Scenario | Correct Declaration | Error |
|---|---|---|
| Ceramic statue | 6913.10.50.00 |
Misdeclare as plastic → 15.3% (underpayment risk) |
| Concrete planter | 6810.99.00.80 |
Misdeclare as ceramic → 17.5% (overpayment risk) |
| Plastic ornament | 3926.40.00.90 |
Misdeclare as ceramic → 17.5% (overpayment risk) |
| Mixed material | Declare primary material | Vague description → Delay/Inspection |
📌 Key Point:
- Do NOT just declare "Garden Decoration". You must specify the material.
- If mixed materials, declare the primary material (by value or volume).
- Provide material certificates to support your declaration.
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Decorations | Provide design drawings + material specs to avoid "generic" classification |
| Resin vs. Plastic | Resin is often classified as plastic (3926.40.00.90), but confirm with CBP |
| Stone-Like Plastic | If visually stone-like but made of plastic, still declare as plastic (3926.40.00.90) |
| Ceramic with Metallic Parts | If ceramic is primary, declare as ceramic (6913.10.50.00 or 6913.90.50.00) |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China-Origin) | Certification Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 USA | Varies by Material | 15.3%–38.9% | None for basic decor | High Section 301 surcharge for cement/plastic? No, only cement has 25% |
| 🇨🇳 China | Varies by Material | 0%–10% | CCC (if applicable) | No additional surtaxes |
| 🇪🇺 EU | Varies by Material | 0%–6% | CE (if applicable) | No Section 301 |
| 🇦🇺 Australia | Varies by Material | 5%–10% | RCM (if applicable) | No additional surtaxes |
| 🇯🇵 Japan | Varies by Material | 0%–5% | PSE (if applicable) | No additional surtaxes |
📌 Conclusion:
- USA has the highest effective tax rates due to Section 301 + IEEPA surcharges.
- Plastic decorations (3926.40.00.90) have the lowest US tax rate (15.3%).
- Concrete/Stone decorations (6810.99.00.80) have the highest US tax rate (35.0%).
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "Garden Decoration" without specifying material
👉 Consequence: Customs will classify based on visual appearance → High tax rate + Inspection delay
❌ Error 2: Misdeclaring concrete statues as ceramic
👉 Consequence: Tax underpaid by 17.5% → Back taxes + Penalties
❌ Error 3: Declaring plastic statues as ceramic to avoid Section 301
👉 Consequence: If caught, 45% penalty + Goods Retention
❌ Error 4: Not providing material certificates
👉 Consequence: Customs demands additional documentation → Storage fees + Delays
✅ Correct Practice:
"Ceramic Garden Statue, 12-inch, Outdoor Use, Model XYZ, Material: Ceramic, Origin: China"
🎯 VII. Conclusion: Professional Declaration Saves Costs!
🎯 Remember Mnemonic:
🔹 "Material First, Not Just 'Decoration'!"
🔹 "Plastic 15%, Ceramic 17-23%, Concrete 35-39%, Choose Wisely!"
🔹 "HS Code Determines Tax, Misclassification Costs Thousands!"
📌 Pro Tip:
If your sculptures are originally from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, reducing taxes to 0%~5%.
It is recommended to apply for Advance Ruling (Pre-classification) before shipment to avoid clearance risks.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Garden Decorations Clear Customs Smoothly, Boost Profits, and Expand Markets!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is Pure Profit!
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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。