Marine Animal Wood Slice
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 9503000073 | 10.0% | CN | US | 官方文档 |
| 9503000071 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🐠 Marine Animal Wood Slice
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Expert Import Strategy
📌 One Product, Four Critical HS Codes – Know the Difference or Pay the Price!
🌿 I. Product Definition & Classification: What Exactly Is a "Marine Animal Wood Slice"?
A Marine Animal Wood Slice is a decorative, artistic, or craft item made from wood (or bamboo) that is shaped, carved, or sliced to resemble marine animals such as whales, dolphins, octopuses, fish, or sea turtles. These are typically non-functional, non-working, non-mechanical items used for home décor, wall art, or collectibles.
⚠️ Key Legal Distinction:
- If it's just a carved wooden shape with no electrical components, moving parts, or function → Not a toy, not a model, not a working device → Must be classified under wood articles (Chapter 44), not toys (Chapter 95). - If it's labeled or intended for children under 12, it may be misclassified as a toy — but only if it's designed for play.🔍 Critical Insight:
- The form (animal shape) does not determine the HS Code.
- The material (wood/bamboo), function (decorative), and intended use (art, display) are the deciding factors.
📦 II. HS Code Classification Breakdown (2026 Official Tariff Authority)
| HS Code | Product Description | Material | Intended Use | Functional? | Taxable? |
|---|---|---|---|---|---|
4421.99.98.80 |
Other articles of wood: Other: Other: Other: Other Other | Wood | Decorative, artistic, non-functional | ❌ No | ✅ Yes |
4421.91.98.80 |
Other articles of wood: Other: Of bamboo: Other: Other Other | Bamboo | Decorative, artistic, non-functional | ❌ No | ✅ Yes |
📌 Why These Codes?
-4421.99.98.80applies to wooden items not specifically listed elsewhere — including carved animal shapes, wood slices, artistic wood crafts. -4421.91.98.80applies only if the material is bamboo — even if the shape is a dolphin or whale. - Both fall under "Other articles of wood" because they are not furniture, not toys, not musical instruments, not boxes, not flooring.❌ Common Misclassification: - Not
9503.00.00.71or9503.00.00.73→ These are for "children’s toys" — only if the item is intended for play, has moving parts, or is labeled for children. - Not4418.99.90.00→ That’s for wooden furniture — this is not a chair, table, or shelf.
💰 III. 2026 U.S. Tariff Breakdown (With Add-on Taxes – Full Legal Detail)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all subsequent imports)
🎯 1. 4421.99.98.80 — Wooden Marine Animal Slice (Wood)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.3% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Emergency Economic Powers Act Tax | +0.0% (not applicable to this code) |
| Total Effective Duty | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| De Minimis Threshold | ❌ Not eligible (denied under 19 U.S.C. § 1304) |
| Legal Basis Path | USITC:4421.99.98.80 → FOOTNOTE:9903.88.01 → SECTION 301:9903.01.25 |
📌 Explanation: - The 3.3% base tariff is standard for unlisted wood articles. - The +25% USITC 301 tariff applies because this product originates from China and is not a raw material or unprocessed wood. - No IEEPA tax applies here — only certain goods (e.g., electronics, steel) are subject to IEEPA. - Total: 28.3% — not 0%, not 5%, not 10% — this is the real cost.
🎯 2. 4421.91.98.80 — Marine Animal Slice Made from Bamboo
| Item | Detail |
|---|---|
| Base Duty Rate | 3.3% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Tax | +0.0% |
| Total Effective Duty | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | USITC:4421.91.98.80 → FOOTNOTE:9903.88.01 → SECTION 301:9903.01.25 |
📌 Key Note: - Even though it’s bamboo, the same tariff applies. - Bamboo is treated as wood under U.S. tariff law (HTSUS Chapter 44). - No preferential treatment — bamboo does not qualify for lower rates just because it’s “eco-friendly” or “renewable”.
🛠️ IV. Customs Clearance Best Practices (Real-World Tips)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state: “Marine Animal Wood Slice, Decorative, Non-Functional, Not a Toy” |
| ✅ Packing List | ✔️ | Show total weight, dimensions, number of units |
| ✅ Product Photos | ✔️ | Show carving details, material (wood/bamboo), no electronics |
| ✅ Material Certificate | ✔️ | Confirm it’s wood or bamboo, not plastic or resin |
| ✅ Origin Certificate (CO) | ✔️ | Prove China origin → essential for 301 tariff |
| ✅ Declaration of Non-Toy Use | ✔️ | Optional but strongly recommended — “Not intended for children under 12” |
| ✅ Sample (if possible) | ✔️ | For customs inspection — avoid delays |
✅ 2.申报技巧(申报口诀)
🔥 “Material First, Function Second, Label Third — Mislabel = 28.3% Tax!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Wooden dolphin slice, no electronics | 4421.99.98.80 |
9503.00.00.73 |
28.3% vs 0% → You pay 28.3% extra! |
| Bamboo whale slice, for wall art | 4421.91.98.80 |
9503.00.00.71 |
Same risk — 28.3% tax |
| Item labeled “for kids” or “fun” | Still 4421.99.98.80 |
9503.00.00.73 |
If not for play, you’re wrong → penalties |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Item has a small LED light | ❌ Not allowed — even a tiny light makes it “electrical” → may trigger new classification (e.g., 9405.40.00.00) → higher tax or rules |
| Item is part of a set (e.g., ocean animals collection) | ✅ Still 4421.99.98.80 — as long as each piece is non-functional |
| Item is sold as “children’s art project” | ❗ High Risk — if intended for kids under 12, even if decorative, customs may reclassify as toy → 0% base, but 28.3% extra if origin is China |
| Selling to retailers (not direct to consumers) | ✅ Still apply same rules — origin and material matter most |
🌍 V. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4421.99.98.80 or 4421.91.98.80 |
28.3% | None (no CE/FCC) | High risk if misclassified |
| 🇨🇳 China | 4421.99.98.80 |
5% | CCC (if applicable) | No 301 tax |
| 🇪🇺 European Union | 4421.99.98.80 |
0% (if EU origin) | CE | No 301 tax |
| 🇦🇺 Australia | 4421.99.98.80 |
5% | RCM | No 301 tax |
| 🇯🇵 Japan | 4421.99.98.80 |
0% | PSE | No 301 tax |
📌 Insight:
- Only the U.S. imposes the 28.3% tax on these items from China. - If you ship from Vietnam, Thailand, or Mexico, you may avoid the 301 tariff — 0% or 5%.
📌 VI. Common Mistakes & Legal Pitfalls (Avoid These!)
❌ Mistake 1: Labeling it as “Children’s Art” or “Fun Decor”
👉 Result: Customs may assume it’s a toy → reclassify to 9503.00.00.73 → 0% base, but 28.3% total → you still pay 28.3% — but now you’re wrong.
❌ Mistake 2: Using “wood slice” in the description but not showing it’s carved into an animal
👉 Result: Customs may think it’s raw wood → lower duty? → No! — it’s still a finished article, not raw material.
❌ Mistake 3: Not declaring it’s non-functional
👉 Result: If customs suspects it’s a toy, they may delay or request a test — costs time and money.
✅ Correct Labeling Example:
“Decorative Marine Animal Wood Slice, Hand-Carved from Sustainable Wood, Intended for Wall Display, Not a Toy, Not for Children Under 12, Model: Whale-001”
🎯 VII. Final Verdict: Know the Code, Save the Money!
🎯 Remember This Rule:
🔹 Wood =
4421.99.98.80
🔹 Bamboo =4421.91.98.80
🔹 Not a toy = No9503
🔹 China origin = +25% on top of 3.3% = 28.3% total🚨 Biggest Risk:
- Misclassifying as a toy → you pay 28.3% anyway, but you’re wrong → audit risk, penalties, delays.
📣 Call to Action: Don’t Guess — Get It Right!
📞 Contact a U.S. Customs Broker + Provide:
- Product photos
- Material type (wood/bamboo)
- Intended use (decorative, not for kids)
- Origin (China or elsewhere)🚀 Apply for an Advance Ruling (Pre-Clearance) — get official confirmation of the correct HS Code before shipment.
✨ Pro Tip:
If your product is made in Vietnam, Mexico, or Thailand, and you can prove origin, you may avoid the 25% USITC tariff — total tax drops to 3.3%.
📌 Your Product. Your Risk. Your Tax.
✅ Accurate HS Code = 28.3% or 3.3%
❌ Wrong HS Code = 28.3% + penalties + delays
📣 Don’t Let a Simple Label Cost You Thousands!
🎯 Classify Right. Pay Less. Ship Faster.
💼 Your profit depends on precision — not guesswork.
✨ Expert Customs Strategy Starts with the Right HS Code!
💼 One mistake = 28.3% extra. One correct decision = saved thousands.
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。
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。