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Hanging Ornament

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 Ornament (Suspended Decorative Items)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 I. Product Definition & Classification: What exactly is a "Hanging Ornament"?

A "Hanging Ornament" is a broad category encompassing decorative items designed to be suspended from ceilings, walls, windows, or trees. In international trade, the key to classification lies not just in the name, but in the material composition and specific use.

Since the input provides multiple potential HS Codes, it indicates that the final classification depends heavily on the physical material (Plastic, Base Metal, Imitation Jewelry) which may not be fully specified in the generic name "Hanging Ornament."

⚠️ Key Distinction Point:
- If made of Plastic/Synthetic Materials → Likely falls under Chapter 39 (General Plastics) or Chapter 71 (Imitation Jewelry).
- If made of Base Metal (non-precious) → Falls under Chapter 83 (Articles of Base Metal).
- Critical Check: Does it look like jewelry? If yes, Chapter 71 might apply. If it’s purely decorative (e.g., tinsel, plastic balls, metal stars), Chapter 39 or 83 is more likely.


📦 II. HS Code Classification Details (Based on Provided Data)

HS Code Product Description Material Inference Classification Logic
3926.40.00.10 Other articles of plastic – Ornaments Plastic Explicitly named "Hanging Ornament" matches "Decorations." Classified as a catch-all for plastic decor.
7117.90.90.00 Imitation Jewelry – Other Mixed/Decorative Inferred as "Imitation Jewelry" due to decorative nature. No material conflict found.
3926.40.00.90 Other articles of plastic – Ornaments (Other) Plastic Catch-all for plastic decorations. Inferred material is plastic or synthetic.
8306.29.00.00 Bells and bell-less clappers; Statuettes and other ornaments – Other Base Metal Morphologically matches "Decorations." Reasonably inferred as base metal without conflict.
8306.21.00.00 Bells and bell-less clappers; Statuettes and other ornaments – Of base metal Base Metal Morphological match. Reasonably inferred as base metal or other materials, compatible with "Other Decorations."

🔍 Focus Reminder:
- Plastic Items: Use 3926.40.00.10 or 3926.40.00.90. The difference between .10 and .90 often lies in specific sub-category definitions or country-specific interpretations, but both are plastic. - Jewelry-like Items: If the ornament is worn or resembles a necklace/pendant, use 7117.90.90.00 (Imitation Jewelry). - Metal Items: Use 8306.21.00.00 or 8306.29.00.00. 8306.21 is specifically for base metal ornaments, while 8306.29 is the "Other" category.


💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: Current rates include Section 301 and Section 232/IEEPA impacts as per provided data.

🎯 1. 3926.40.00.10 & 3926.40.00.90 —— Plastic Ornaments

Item Content
Base Duty Rate 5.3% (ad valorem)
Section 301 Additional Duty 0.0% (Note: Provided data shows 0.0% for Section 301 specifically, but highlights Section 122)
Section 122 Duty 10.0%
Total Effective Rate 15.3%
Tax Calculation CIF Value × 15.3%
De Minimis Applicability No (High tax burden prevents de minimis benefits in many contexts)
Legal Basis Path HTSUS:3926.40Section 122 Tariff

📌 Explanation:
- Plastic ornaments have a relatively moderate base rate of 5.3%.
- The 10% Section 122 tariff is the dominant additional cost.
- Total 15.3% is significant but lower than metal/jewelry alternatives.

🎯 2. 7117.90.90.00 —— Imitation Jewelry (Decorative)

Item Content
Base Duty Rate 11.0% (ad valorem)
Section 301 Additional Duty 7.5%
Section 122 Duty 10.0%
Total Effective Rate 28.5%
Tax Calculation CIF Value × 28.5%
De Minimis Applicability No
Legal Basis Path HTSUS:7117.90Section 301 + Section 122

📌 Note:
- If customs classifies your ornament as "Imitation Jewelry," the tax jumps significantly.
- Base 11% + 7.5% (Sec 301) + 10% (Sec 122) = 28.5%.
- This is a high-risk classification if the item is clearly just a decoration (e.g., plastic bauble) and not jewelry.

🎯 3. 8306.29.00.00 —— Base Metal Ornaments (Other)

Item Content
Base Duty Rate 0.0% (ad valorem)
Section 301 Additional Duty 0.0%
Section 122 Duty 10.0%
Total Effective Rate 10.0%
Tax Calculation CIF Value × 10.0%
De Minimis Applicability No
Legal Basis Path HTSUS:8306.29Section 122

📌 Explanation:
- This is the most tax-efficient option among the provided codes.
- Base duty is 0%, and Section 301 is 0% for this specific subheading (according to provided data).
- Only the 10% Section 122 applies.
- Total 10% is the lowest liability.

🎯 4. 8306.21.00.00 —— Base Metal Ornaments (Specific)

Item Content
Base Duty Rate 4.5% (ad valorem)
Section 301 Additional Duty 7.5%
Section 122 Duty 10.0%
Total Effective Rate 22.0%
Tax Calculation CIF Value × 22.0%
De Minimis Applicability No
Legal Basis Path HTSUS:8306.21Section 301 + Section 122

📌 Warning:
- While it is a "Base Metal Ornament," this specific subheading carries a higher base rate (4.5%) and a Section 301 surcharge (7.5%).
- Total 22% is moderate, but significantly higher than 8306.29.00.00.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Documentation Checklist (Non-negotiable)

Document Required? Explanation
Product Material Statement ✔️ Must explicitly state "Plastic," "Base Metal (e.g., Zinc Alloy)," or "Glass." Crucial for choosing between 39, 71, or 83.
Product Photos ✔️ Clear images showing texture, weight (if heavy, likely metal), and usage (hanging vs. wearing).
Commercial Invoice ✔️ Description should match the chosen HS Code logic (e.g., "Plastic Christmas Ornament" vs. "Zinc Alloy Ornament").
Packing List ✔️ Detail weights and dimensions.
Customs Ruling (Optional but Recommended) ✔️ If unsure between 39 and 83, apply for an advance ruling.

✅ 2. Classification Strategy (Key Mnemonic)

🔥 "Material First, Use Second, Tax Third!"

Scenario Correct HS Code Reason Total Tax
Plastic Decor (e.g., baubles, plastic angels) 3926.40.00.10 or .90 Material is plastic; generic ornament. 15.3%
Jewelry-like (e.g., pendant necklaces, bracelets) 7117.90.90.00 Used as adornment for body, fits "Imitation Jewelry." 28.5%
Heavy Metal Decor (e.g., stars, stars, bells) 8306.29.00.00 Base metal, general decoration, lowest tax path. 10.0%
Specific Metal Ornament 8306.21.00.00 If customs demands a more specific metal subheading. 22.0%

✅ 3. Special Situations

Situation Handling Advice
Mixed Materials (e.g., Metal frame + Plastic ornament) Declare as the principal material or the component that gives the essential character. If it's mostly plastic decoration, lean towards 3926.
Seasonal Decor (e.g., Christmas Ornaments) Often classified under 3926.40.00 or 8306.29. Ensure description says "Ornament" not "Toy."
LED/Hanging Light Ornaments If it has lights, it might fall under Chapter 85 (Electrical). Check if lights are integral. If so, classification changes completely.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code (Plastic) Tax Rate Notes
🇺🇸 USA 3926.40.00.10 15.3% Includes 10% Sec 122. Metal options vary widely.
🇨🇳 China 3926.90.90.00 ~10% Different subheadings; verify local tariff.
🇪🇺 EU 3926.90.97 3.9% Lower base duty; no similar Sec 122.
🇬🇧 UK 3926.90.99 4.5% Post-Brexit tariffs may differ slightly.

📌 Conclusion:
- The US market is the most expensive for these goods due to Section 122 and Section 301 tariffs.
- Plastic (3926) offers a middle-ground tax rate (15.3%).
- Base Metal (8306.29) offers the lowest tax (10%) if the product is indeed base metal.
- Jewelry (7117) is the most expensive (28.5%) and should be avoided if the item is not wearable jewelry.


📌 VI. Common Errors & Pitfalls (Lessons Learned)

Error 1: Classifying a plastic ornament as "Imitation Jewelry" (7117)
👉 Consequence: Tax jumps from 15.3% to 28.5%. Avoid this unless it's clearly a necklace/bracelet.

Error 2: Classifying a metal ornament under a general "Miscellaneous" heading without checking 8306
👉 Consequence: Misclassification penalties or delays. Use 8306.29.00.00 for the best rate (10%).

Error 3: Ignoring Section 122 Duty
👉 Consequence: Unexpected 10% tax at customs. All provided codes include a 10% Section 122 duty. Budget for this!

Error 4: Not specifying material in the invoice
👉 Consequence: Customs officer may choose the highest possible tax rate (e.g., Jewelry at 28.5%). Always specify "Plastic" or "Base Metal."

Correct Practice:

"Plastic Hanging Ornament, Christmas Decoration, No Electrical Components, Model XYZ" OR "Zinc Alloy Hanging Ornament, Decorative Star, No Precious Metal, Model ABC"


🎯 VII. Conclusion: Professional Declaration, Cost Efficiency!

🎯 Remember the Mnemonic:

🔹 "Plastic is 15%, Metal is 10%, Jewelry is 28%!"
🔹 "Specify material on invoice, avoid the 10% penalty!"
🔹 "Section 122 hits all, so plan your margin well!"


📌 Pro Tip:
If your hanging ornaments are plastic, use 3926.40.00.10 (15.3%).
If they are metal, use 8306.29.00.00 (10.0%) for the lowest cost.
If they are jewelry, expect 28.5%.

📣 Immediate Action:

📞 Contact your customs broker with photos and material specs.
🚀 Apply for a Pre-Ruling if the material is ambiguous.
💰 Optimize your supply chain: If metal is feasible, it saves 8.3% in taxes compared to plastic, and 18.5% compared to jewelry.


Professional Clearance Starts with Precise Classification!
💼 Every Percent Saved is Pure Profit!

用户评价

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。

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。