Glitter
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926903500 | 24.0% | CN | US | 官方文档 |
| 3926903300 | 16.5% | CN | US | 官方文档 |
商品图片
AI分析
✨ Glitter, Spangles & Sequins (The Shiny Stuff)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 Part 1: Product Definition & Classification: Do You Really Know "Glitter"?
In international trade, "Glitter" is not just a single item. It refers to small, shiny particles or ornaments made of plastics and other materials (headings 3901–3914). The key to correct classification lies in two specific conditions: 1. Not Strung: Are they loosely packed? 2. Not Set: Are they individually attached to a backing (like on a craft sheet) or already sewn onto fabric?
⚠️ Critical Distinction: - If they are loose beads/bugles/spangles (not strung or set) → Goes to 3926.90.35.00 (General Other Articles). - If they are specifically Handbags made of plastic/artificial materials → Goes to 3926.90.33.00. - Note: If glitter is already strung into garlands or set on cards, it may fall under different headings (e.g., 9505 for festive articles). This guide strictly covers the loose/unset category as per the provided data.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the two relevant HS Codes for "Glitter" items:
| HS Code | Product Description | Key Characteristics | Tariff Rate (Total) |
|---|---|---|---|
3926.90.35.00 |
Other articles of plastics... Beads, bugles, and spangles, not strung and not set; articles thereof, not elsewhere specified or included: Other | Loose glitter, sequins, spangles, decorative plastic beads NOT attached to bags or clothing. | 14.0% |
3926.90.33.00 |
Other articles of plastics... Handbags | Plastic or artificial material handbags. Note: If glitter is merely a decorative element on a plastic handbag, the entire item may be classified by its primary function (Handbag). | 6.5% |
🔍 Key Reminder: - Loose Glitter/Sequins: If you are importing bulk loose glitter or sequins for crafts, they fall under 3926.90.35.00. - Plastic Handbags: If the "glitter" product is actually a finished handbag made of plastic/synthetic leather, it falls under 3926.90.33.00. - Do Not Mix: Do not classify a glittery handbag as "loose glitter" just because it is shiny. Function determines classification.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Detailed Tax Terms)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) (Based on the provided tax details implying US-China trade dynamics) ✅ Effective Time: Current 2026 Schedule
🎯 1. 3926.90.35.00 —— Loose Glitter, Spangles, Beads (Not Strung/Set)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff (Section 301 / USITC) | +7.5% |
| Total Tariff Rate | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Eligibility | ❌ No (Generally, goods from China subject to 301 tariffs do not qualify for de minimis exemption under current rules for Section 301 goods, though this depends on the specific 8-digit subheading and current CBP rulings. Given the high total tax, it is treated as a commercial entry.) |
| Legal Basis | USITC HTSUS 3926.90.35.00 + Additional Duties List 1 (or equivalent current list) |
📌 Explanation: - Base 6.5%: The standard Most Favored Nation (MFN) rate for other plastic articles. - Additional 7.5%: This is the Section 301 additional duty applicable to many Chinese plastic goods. - Total 14.0%: This is the effective landed cost impact. It is moderate compared to electronics, but still significant for low-margin craft supplies.
🎯 2. 3926.90.33.00 —— Plastic/Artificial Material Handbags
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff (Section 301 / USITC) | 0.0% |
| Total Tariff Rate | 6.5% |
| Tax Calculation | CIF Value × 6.5% |
| De Minimis Eligibility | ❌ No (Subject to standard de minimis limits, but Section 301 does not apply here.) |
| Legal Basis | USITC HTSUS 3926.90.33.00 |
📌 Explanation: - Base 6.5%: Standard MFN rate for handbags of plastics. - Additional 0.0%: Handbags of plastics are exempt from the highest tier of Section 301 additional duties in this specific dataset. - Savings: This is a 7.5% lower rate than loose glitter/spangles.
🛠️ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: Material (e.g., PET plastic, PVC), Form (Loose, not strung), Use (Craft decoration). |
| ✅ Product Photos | ✔️ | Must show items are not strung and not set on backing. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Plastic Spangles, Not Strung" or "Plastic Handbags". Do not use vague terms like "Decorations". |
| ✅ Packing List | ✔️ | Detail net/gross weight. |
| ✅ Material Declaration | ✔️ | Confirm if it contains lead/cadmium (if applicable for consumer goods). |
✅ 2. Classification Strategy (Key Rules of Thumb)
🔥 “Shape and Attachment Matter! Loose = 14%, Handbag = 6.5%!”
| Scenario | Correct HS Code | Risk |
|---|---|---|
| Loose Glitter/Sequins in a box | 3926.90.35.00 (14%) |
Low. Straightforward. |
| Glitter on a Card (Set) | ❌ Incorrect under this data. Likely 9505 (Festive) or 4911 (Pictures). | High. Misclassification penalty. |
| Plastic Handbag with Glitter Design | 3926.90.33.00 (6.5%) |
Medium. Ensure it is primarily a bag. |
| String of Sequins (Garland) | ❌ Incorrect under this data. Likely 9505. | High. |
| Glitter mixed with beads | 3926.90.35.00 |
Medium. Classify by the dominant component or as "Other". |
✅ 3. Special Circumstances Handling
| Situation | Advice |
|---|---|
| Mixed Shipment | If importing both loose glitter and plastic handbags, separate the entries or declare separately on the line items to apply the correct tax rate for each. |
| "Glitter" is a Chemical Dye? | If it’s not plastic articles but rather a chemical glitter pigment, it may fall under 3203.00 or similar. Ensure material is Plastic/Synthetic to use 3926. |
| Small Parcel (De Minimis) | If shipping directly to consumers via e-commerce, check current CBP enforcement on Section 301 goods under Section 321 (de minimis). Currently, high scrutiny exists. Commercial clearance is safer for large volumes. |
🌍 Part 5: Global Market Clearance Comparison (2026 Snapshot)
| Market | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.35.00 |
14.0% | Section 301 applies. High cost for loose glitter. |
| 🇺🇸 USA | 3926.90.33.00 |
6.5% | Handbags benefit from lower/additional duty exemptions. |
| 🇪🇺 EU | 3926.90.97 | ~4-5% | No Section 301. Lower burden. |
| 🇨🇳 China (Import) | 3926.90.90 | ~6% | General tariff. |
| 🇬🇧 UK | 3926.90.97 | ~4-5% | Post-Brexit tariff structure. |
📌 Conclusion: - The US market penalizes loose plastic glitter/spangles more heavily (14%) than plastic handbags (6.5%). - If you are selling finished plastic handbags with glitter, you save money on duty compared to selling bulk glitter.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying "Glittery Handbags" as "Loose Glitter" (3926.90.35.00)
👉 Result: You pay 14% instead of 6.5%. Overpayment of 7.5% on CIF value.
❌ Mistake 2: Classifying "Loose Glitter" as "Handbags" (3926.90.33.00)
👉 Result: Customs Rejection/Penalty. Loose glitter is not a handbag. Misclassification leads to fines and delays.
❌ Mistake 3: Describing items vaguely as "Craft Supplies" 👉 Result: Customs cannot determine if it is strung, set, or loose. Holds the shipment for more info.
❌ Mistake 4: Ignoring "Not Strung/Not Set" Condition 👉 Result: If items are pre-strung, they may not fit 3926.90.35.00. Check Chapter 95 (Toys/Festive) or 61/62 (Clothing accessories).
✅ Correct Practice:
For Loose Glitter: "Plastic Sequins, 2mm, Gold, Not Strung, Not Set, for Craft Use." For Handbags: "Women’s Handbag, PVC Material, Glitter Finish, With Handle and Zipper Closure."
🎯 Part 7: Conclusion: Precise Classification, Maximize Profit!
🎯 Remember the Golden Rule:
🔹 "Loose Spangles = 14% (High Tax)"
🔹 "Plastic Handbags = 6.5% (Low Tax)"
🔹 "Strung/Setting? Check Other Chapters!"
📌 Pro Tip: If you are a manufacturer, consider if your product can be classified as a handbag (6.5%) rather than loose spangles (14%) if the design allows. However, honesty is paramount. Misclassification is fraud.
📣 Action Item:
📞 Consult a Customs Broker with photos of your product. 🚀 Apply for a Binding Ruling if your volume is high and classification is ambiguous. 💼 Accurate Description Saves Money: Don't let vague terms cost you 7.5% in duties!
✨ Professional Customs Clearance Starts with Correct Classification! 💼 Every Percent of Duty Counts!
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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。