Iron Decoration
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326190080 | 87.9% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 8306290000 | 10.0% | CN | US | 官方文档 |
| 9505906000 | 10.0% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
商品图片
AI分析
🔩 Iron Decoration (Iron Art Decor)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Metal Decor
📌 I. Product Definition & Classification: What is "Iron Decoration"?
"Iron Decoration" is a broad category in international trade, covering items made primarily of iron or steel used for aesthetic purposes. However, under the Harmonized System (HS), the exact function, form, and intended use drastically change the classification and, consequently, the tariff burden.
Crucially, there is a massive divergence in tax rates depending on whether the item is classified as a "General Steel Product" or a "Specific Ornamental Item."
⚠️ Critical Distinction Point:
- If the item is a generic steel item with no specific decorative classification → It falls under "Other articles of iron or steel" → HIGH TAX (87.9%).
- If the item is explicitly a statue, figurine, or festive decoration → It falls under "Statues and other ornamental castings" or "Festive articles" → LOW TAX (10%).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided dataset, here are the four potential HS codes for Iron Decorations, ranging from general steel products to specific ornamental items.
| HS Code | Product Description | Application Scenario | Key Distinction |
|---|---|---|---|
7326.19.00.80 |
Iron decorations, material: iron, form: decorative, unworked/semi-worked non-specific steel goods. | Generic iron frames, basic metal ornaments not specifically enumerated elsewhere. | ❌ High Tax. Considered "Other articles of iron/steel." |
7326.90.86.88 |
Iron decorations, material: iron, use: decorative, other articles of iron or steel. | General Iron Art Decor (e.g., decorative gates, generic railings, unclassified iron art). | ❌ High Tax. This is the default for most "Iron Art" if not specifically statues. |
8306.29.00.00 |
Iron decorations, material: base metal, form: decoration, fits "statues and other ornamental castings of base metals." | Statues, Figurines, Ornamental Castings (e.g., garden gnomes, bronze/iron statues, decorative plaques). | ✅ Low Tax. Must be clearly defined as "ornamental/statuary." |
9505.90.60.00 |
Iron art craft gifts, material: iron art (metal), use: gift, category: festive/recreational articles. | Festive/Gift Items (e.g., Christmas ornaments, holiday-themed iron decorations, party decor). | ✅ Low Tax. Must be used for festivals or entertainment. |
🔍 Key Insight:
-7326.90.86.88is the most common classification for general "Iron Art" (like wrought iron fences, generic shelves, or industrial-style decor). It carries the highest risk. -8306.29.00.00is a viable alternative ONLY IF the item is clearly a statue, figurine, or ornamental casting. -9505.90.60.00is applicable ONLY IF the item is specifically for holidays (e.g., Christmas, Halloween) or gifts.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Section 301, Section 232, IEEPA)
🎯 1. 7326.19.00.80 & 7326.90.86.88 —— General Iron Decorations (High Risk)
These two codes share the same tax structure in the provided data. They are classified under "Other articles of iron or steel."
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 232 Tariff (Steel/Aluminum/Copper) | +50.0% |
| Total Effective Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ NOT Available |
| Legal Basis Path | USITC:7326 → Section 301: Footnote 9903.88.01 → Section 232: Steel/Aluminum |
📌 Explanation:
- The 25% is the standard Section 301 tariff on many Chinese goods. - The 50% is the Section 232 tariff specifically for steel products (iron/steel imports). - Total 87.9% is extremely high. This applies to generic iron decor that does not qualify as "statuary" or "festive items."
🎯 2. 8306.29.00.00 —— Statues & Ornamental Castings (Low Risk)
If your iron decoration is clearly a statue, figurine, or ornamental casting, it may qualify for this lower-rate code.
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | 0.0% (Note: Check latest updates, but data shows 0%) |
| Section 232 Tariff | 10.0% (Specific to this subheading in the provided data) |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ NOT Available |
| Legal Basis Path | USITC:8306 → Section 232: 10% |
📌 Explanation:
- This code benefits from a 0% base rate and no Section 301 surcharge (per the provided data). - Only a 10% Section 232 tariff applies. - Savings: 77.9% less than the general iron code.
- Requirement: Product must be explicitly marketed and described as "ornamental statues," "castings," or "figurines."
🎯 3. 9505.90.60.00 —— Festive & Gift Items (Low Risk)
If your iron decoration is intended for holidays, parties, or as gifts, it may qualify for this code.
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | 0.0% |
| Section 232 Tariff | 10.0% (Specific to this subheading in the provided data) |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ NOT Available |
| Legal Basis Path | USITC:9505 → Section 232: 10% |
📌 Explanation:
- Similar to statues, this code has a 0% base rate and no Section 301 surcharge. - Only a 10% Section 232 tariff applies. - Savings: 77.9% less than the general iron code.
- Requirement: Product must be clearly for festive, entertainment, or gift purposes (e.g., Christmas trees, holiday wreaths, party decorations).
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Iron Art Decoration," "Material: Iron/Steel," "Use: Decorative/Festive/Statuary." |
| ✅ Product Photos | ✔️ | High-resolution images showing the item's form. For 8306 or 9505, show it in a decorative/festive context. |
| ✅ Commercial Invoice | ✔️ | Do NOT just write "Iron Piece." Use precise terms: "Iron Ornamental Statue" or "Christmas Iron Decor." |
| ✅ Description of Use | ✔️ | Explicitly state if it is for "Festive Purpose" or "Statuary/Ornamental" to justify lower HS codes. |
| ✅ Packaging List | ✔️ | Show items clearly as finished decorative goods, not raw steel materials. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Statues & Festive = 10%; Generic Iron = 87.9%!"
| Scenario | Correct HS Code | Reason |
|---|---|---|
| General Iron Shelf/Frame/Gate | 7326.90.86.88 |
Classified as "Other articles of iron/steel." |
| Iron Garden Gnome/Statue | 8306.29.00.00 |
Classified as "Statues and other ornamental castings." |
| Christmas Iron Ornament | 9505.90.60.00 |
Classified as "Festive, entertainment, or gift articles." |
| Iron Picture Frame | 7326.19.00.80 |
Often considered "other articles," not specifically statuary. |
⚠️ Warning:
- Do NOT try to classify a generic iron shelf as a "statue" (8306) to save tax. Customs will scrutinize the product. If it’s not clearly an artistic casting or figurine, it will be reclassified to7326, resulting in back taxes + penalties. - Ensure the product description on the invoice matches the HS Code justification.
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| Mixed Shipment | If you ship both statues and generic iron decor, separate shipments or clearly itemize with different HS codes to avoid blanket classification of the higher rate. |
| "Iron Art" Labeling | Avoid using the vague term "Iron Art" in isolation. Specify: "Iron Ornamental Casting" or "Festive Iron Decoration." |
| Material Verification | Ensure the product is iron/steel. If it contains significant non-ferrous metals (e.g., copper, brass), Section 232 tariffs may still apply, but HS codes might differ. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Remarks |
|---|---|---|---|
| 🇺🇸 USA | 8306.29.00.00 / 9505.90.60.00 |
10% (if qualified) | Avoid 7326 (87.9%). |
| 🇺🇸 USA | 7326.90.86.88 |
87.9% | High risk for generic decor. |
| 🇨🇳 China | 7326 / 8306 |
0% - 10% | Domestic tariffs are much lower; no Section 301/232. |
| 🇪🇺 EU | 7326 / 8306 |
0% - 6% | No Section 301/232. Check local VAT. |
| 🇬🇧 UK | 7326 / 8306 |
0% - 6% | Post-Brexit tariffs vary, but generally lower than US. |
📌 Conclusion:
- The USA is the only market with these punitive Section 301 (25%) and Section 232 (50%/10%) tariffs.
- Strategic Action: If your product can be legally classified as statuary (8306) or festive (9505), you save 77.9% in tariffs.
- If it is generic iron decor, budget for 87.9% or consider supply chain adjustments (e.g., third-country assembly) if legally permissible.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Using "Iron Decoration" as the sole product name
👉 Consequence: Customs may default to 7326.90.86.88 (87.9%).
✅ Fix: Use specific terms like "Iron Ornamental Statue" or "Festive Iron Ornament."
❌ Mistake 2: Classifying generic iron frames as "Statues" (8306)
👉 Consequence: Customs audit, reclassification, back taxes, and potential fraud penalties.
✅ Fix: Only use 8306 for actual statues/figurines.
❌ Mistake 3: Ignoring Section 232 Steel Tariffs
👉 Consequence: Underpayment by 10-50%.
✅ Fix: Always check if the product is subject to Section 232 steel/aluminum tariffs.
🎯 VII. Conclusion: Precision Classification Saves Money
🎯 Remember:
🔹 "Statues & Festive = 10%; Generic Iron = 87.9%."
🔹 "Your product description dictates your tax rate."
🔹 "Do not misclassify generic decor as statuary to evade taxes."
📌 Pro Tip:
If your iron decorations are ornamental statues or festive items, ensure your marketing materials, invoices, and product labels clearly reflect this use. This justification is critical for defending the lower HS code during customs audits.
📣 Immediate Action:
📞 Consult a Customs Broker to review your product specs.
📝 Revise Invoice Descriptions to be as specific as possible.
🚀 Classify Correctly:8306.29.00.00or9505.90.60.00if eligible, to save 77.9% in tariffs.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff 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。