Hanging Decorations
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 8306290000 | 10.0% | CN | US | 官方文档 |
| 8306210000 | 22.0% | CN | US | 官方文档 |
商品图片
AI分析
🧶 Hanging Decorations (Plastic & Metal Ornaments)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Are "Hanging Decorations"?
Hanging decorations are non-functional ornamental items designed to be suspended for display during festivals, holidays, or daily interior design. In international trade, they are categorized based on material and specific usage characteristics. Since the product name "Hanging Decorations" is generic, classification depends on the inferred material (Plastic vs. Base Metal) and specific sub-category (Jewelry imitation vs. General Ornament).
⚠️ Key Distinction Point:
- If made of Plastic/Synthetic Materials: Falls under Chapter 39 (Articles of Plastics), specifically heading 3926.
- If made of Base Metals (e.g., Iron, Copper alloys): Falls under Chapter 83 (Miscellaneous Articles of Base Metal), specifically heading 8306.
- If imitating Jewelry: Falls under Chapter 71 (Imitation Jewelry), specifically heading 7117.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the 5 possible classifications derived from the generic name "Hanging Decorations."
| HS Code | Product Description & Logic | Material/Feature Inference | Clearance Category |
|---|---|---|---|
3926.40.00.10 |
Plastic Ornaments: Ornaments | Inferred as Plastic. Uses the specific sub-category for "Ornaments" under plastics. | Plastic Household/Decor Items |
7117.90.90.00 |
Imitation Jewelry: Other | Inferred as Imitation Jewelry. Matches the functional characteristic of "decorative jewelry." | Jewelry Category |
3926.40.00.90 |
Other Plastic Ornaments | Inferred as Plastic/Synthetic. Uses the "Catch-all/Other" sub-category for plastic ornaments. | Plastic Household/Decor Items |
8306.29.00.00 |
Base Metal Ornaments: Other | Inferred as Base Metal. Based on common sense, metal ornaments often fall here if not specifically statues/figurines. | Base Metal Decor Items |
8306.21.00.00 |
Base Metal Ornaments: Statues & Figurines | Inferred as Base Metal. Matches the form factor; assumes metal material for "decoration." | Base Metal Decor Items |
🔍 Critical Note:
- Plastic vs. Metal: The biggest risk is misdeclaring plastic items as metal or vice versa. Always check the Bill of Materials (BOM) or physical samples.
- Jewelry vs. Ornament: If the item resembles a necklace, bracelet, or earring but is not made of precious materials, it may be classified as 7117 (Imitation Jewelry). If it is a ball, star, or tinsel for a tree, it is likely 3926 or 8306.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current Rates (Includes Section 301 & 122 Clause Surcharges)
🎯 1. 3926.40.00.10 & 3926.40.00.90 —— Plastic Ornaments
These two codes cover plastic hanging decorations, differentiated by specific vs. catch-all sub-categories.
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 0.0% |
| 122 Clause Surcharge | +10% (Specific to certain plastic/home goods from China) |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No (Section 301/122 goods generally excluded from $800 exemption for large shipments, check specific CBP rulings) |
| Legal Basis Path | USITC:3926.40.00.10 → SECTION_301:0.0% → 122_CLAUSE:10% |
📌 Explanation:
- The Base Rate is 5.3% for plastic ornaments.
- Section 301 (10%) is not applied to these specific codes in the provided data (0.0%).
- However, the 122 Clause adds a flat 10%.
- Total Cost: 5.3% + 10% = 15.3%. This is a medium-high cost for plastic goods.
🎯 2. 7117.90.90.00 —— Imitation Jewelry (Hanging Decorations)
If customs determines the hanging decoration is functionally "imitation jewelry" (e.g., a decorative necklace with non-precious stones).
| Item | Content |
|---|---|
| Base Tariff | 11.0% |
| Section 301 Surcharge | +7.5% |
| 122 Clause Surcharge | +10% |
| Total Tariff Rate | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:7117.90.90.00 → SECTION_301:7.5% → 122_CLAUSE:10% |
📌 Explanation:
- Imitation jewelry faces higher base duties (11.0%).
- It incurs both Section 301 (7.5%) and 122 Clause (10%).
- Total Cost: 11.0% + 7.5% + 10% = 28.5%. This is a very high cost. Misclassifying plastic ornaments as jewelry can double your tax burden.
🎯 3. 8306.29.00.00 & 8306.21.00.00 —— Base Metal Ornaments
For hanging decorations made of iron, steel, or other base metals (e.g., metal stars, bells, chains).
A. 8306.29.00.00 (Other Base Metal Ornaments)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| 122 Clause Surcharge | +10% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:8306.29.00.00 → SECTION_301:0.0% → 122_CLAUSE:10% |
📌 Explanation:
- Base metal ornaments have a 0% Base Rate.
- No Section 301 surcharge applies here according to the data.
- Only the 122 Clause (10%) applies.
- Total Cost: 10.0%. This is the most tax-efficient classification if the material is indeed base metal.
B. 8306.21.00.00 (Statues & Figurines of Base Metal)
| Item | Content |
|---|---|
| Base Tariff | 4.5% |
| Section 301 Surcharge | +7.5% |
| 122 Clause Surcharge | +10% |
| Total Tariff Rate | 22.0% |
| Tax Calculation | CIF Value × 22.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:8306.21.00.00 → SECTION_301:7.5% → 122_CLAUSE:10% |
📌 Explanation:
- If the item is deemed a "Statue" or "Figurine" rather than a general ornament, the base rate rises to 4.5%.
- It incurs both Section 301 (7.5%) and 122 Clause (10%).
- Total Cost: 4.5% + 7.5% + 10% = 22.0%.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Material Declaration Strategy (Crucial)
| Scenario | Recommended HS Code | Estimated Tax | Reason |
|---|---|---|---|
| Plastic Hanging Balls/Stars | 3926.40.00.10 |
15.3% | Specific plastic ornament code. Lower than jewelry. |
| Metal (Iron/Alloy) Chains/Bells | 8306.29.00.00 |
10.0% | Best Rate. 0% base + 122 clause. Avoid "Figurine" classification. |
| Imitation Necklace/Jewelry | 7117.90.90.00 |
28.5% | Highest risk. Only use if it is literally jewelry. |
| Metal Statues/Figurines | 8306.21.00.00 |
22.0% | Higher than general ornaments due to "Figurine" classification. |
🔥 Golden Rule:
"Plastic is 15.3%, Metal is 10%, Jewelry is 28.5%. Know your material!"
✅ 2. Documentation Requirements
| Document | Requirement | Why? |
|---|---|---|
| Product Description | Must specify material (e.g., "Plastic PVC Ornament" or "Iron Alloy Ornament"). | Prevents customs from assigning the highest applicable rate based on ambiguity. |
| Material Certificate | Provide supplier declaration of material composition. | Proves plastic/metal distinction. Critical for avoiding 7117 or 8306.21 errors. |
| Photos | Clear images showing texture and structure. | Helps customs distinguish between "Ornament" (3926/8306) and "Figurine" (8306.21). |
| Usage Intent | State "For Hanging Decoration" not "Wearable Jewelry". | Avoids 7117 classification. |
✅ 3. Common Mistakes & Pitfalls
❌ Mistake 1: Declaring Plastic ornaments as Base Metal
👉 Consequence: If caught, may face penalty for false declaration. Also, metal has lower tax (10%) but plastic is more common for cheap decorations. Be honest to avoid audits.
❌ Mistake 2: Declaring Plastic/Metal ornaments as Imitation Jewelry (7117)
👉 Consequence: Tax jumps from 15.3% or 10% to 28.5%. Unnecessary 10-18% cost increase! Only use 7117 if it is wearable jewelry.
❌ Mistake 3: Declaring General Metal Ornaments as Figurines (8306.21)
👉 Consequence: Tax jumps from 10% to 22.0%. Ensure items are "ornamental" (e.g., tinsel, balls) not "sculptural" (statues) to qualify for 8306.29.
✅ Correct Action:
"Hanging Plastic Ornament, PVC Material, For Christmas Tree Decoration, Not for Wearable Use."
🌍 V. Global Market Comparison (2026 Update)
| Market | Recommended HS Code (Plastic) | Recommended HS Code (Metal) | Key Note |
|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.10 (15.3%) |
8306.29.00.00 (10.0%) |
122 Clause is critical. Metal is cheaper. |
| 🇨🇳 China | 3926.40.00.10 (~5.3%) |
8306.29.00.00 (~0%) |
No Section 301/122. Standard MFN rates apply. |
| 🇪🇺 EU | 3926.40.00.90 (6.0%) |
8306.29.00.00 (5.8%) |
Generally low duties, but check EPR (packaging) rules. |
📌 Conclusion:
- The USA is the most complex due to 122 Clause and Section 301.
- Base Metal Ornaments (8306.29) offer the lowest total tariff (10%) for US imports from China.
- Plastic Ornaments (3926.40) are moderate at 15.3%.
- Avoid7117unless it is genuine imitation jewelry.
📌 VI. Final Checklist for Smooth Clearance
- Verify Material: Is it Plastic or Metal?
- Check Form: Is it an Ornament (Hanging/Ball) or a Figurine (Statue)?
- Avoid Jewelry Classification: Unless it’s worn, don’t use
7117. - Calculate Tax:
- Plastic: 15.3%
- Metal Ornament: 10.0%
- Metal Figurine: 22.0%
- Imitation Jewelry: 28.5%
- Prepare Docs: Material certificate, photos, clear description.
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Rule of Thumb:
🔹 "Plastic is 15%, Metal is 10%, Jewelry is 28%. Don't pay for what you don't have!"
🔹 "122 Clause hits everyone, but Section 301 misses Metal Ornaments. Use that!"
📌 Pro Tip:
If your product is mixed material (e.g., plastic with metal hooks), consult a customs broker for essential character determination. Often, the plastic part dominates, leading to 3926 classification.
📣 Take Action Now:
📞 Contact your freight forwarder with material specs.
📄 Request HS Code Pre-Ruling if unsure.
🚀 Optimize your supply chain by choosing the lowest-tariff material form (Metal Ornaments) where possible!
✨ Accurate Classification, Higher Profits!
💼 Every percentage point matters in customs duties!
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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。