Metal Decorations
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7418100055 | 70.5% | CN | US | 官方文档 |
| 7419805050 | 85.0% | CN | US | 官方文档 |
| 7418100019 | 70.5% | CN | US | 官方文档 |
| 7419800900 | 88.0% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🏺 Metal Decorations (Decorative Articles of Copper & Mixed Materials)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Metal Decorations"?
Metal Decorations are a broad category in international trade, primarily used for interior design, table settings, or artistic display. In customs classification, they are strictly divided based on material composition and specific form.
Copper Decorations (Articles of Copper):
Items primarily made of copper, including ornamental pieces, tableware (non-usable), or artistic sculptures. These fall under Chapter 74.
Non-Specific/Mixed Material Decorations:
Items where the material is not strictly defined as copper, or where copper is an minor component, often falling under "Other" categories or potentially plastics/resins if not strictly metallic.
⚠️ Key Distinction Point:
- If the item is strictly copper and fits specific household/decorative definitions →归类 to 7418/7419.
- If the item is a catch-all "other" copper product without specific usage defined → Higher tariffs apply.
- If the material is unclear or mixed (e.g., plastic/resin blend) → Significant tariff reduction possible, but requires strict material verification.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 possible HS Codes for "Metal Decorations," ranging from low to high tariff liability.
| HS Code | Product Description | Applicability / Summary | Tariff Profile |
|---|---|---|---|
3926.40.00.90 |
Decorations of Other Materials (e.g., Plastic/Resin) | Lowest Risk/Lowest Cost: Used if the decoration is NOT strictly copper, or contains significant non-metal components (e.g., plastic figurines, resin statues). | 15.3% |
7418.10.00.55 |
Copper Decorations (Tabletop/Home Decor) | Optimal for Standard Copper Decor: Specifically for copper items used as table or home decorations. "Other" category within copper articles. | 70.5% |
7418.10.00.19 |
Copper Household Articles (Decorative) | Alternative for Household Decor: Copper items for household use that are decorative. No material conflict. | 70.5% |
7419.80.50.50 |
Other Copper Articles (Catch-all) | High Risk/High Cost: Non-specific copper products, decorative items that don't fit specific pipe/fixture definitions. "Other" final category. | 85.0% |
7419.80.09.00 |
Other Copper Articles (Non-Specific Form) | Highest Risk/Highest Cost: Copper decorations with no specific form. No conflict with specific forms, but lacks specific duty-free or lower-tier classification. | 88.0% |
🔍 Critical Reminder:
- Material is King: If you can prove the item is not primarily copper (e.g., it's plastic with copper plating, or resin), moving to3926.40.00.90saves you ~70% in taxes.
- Specificity Matters: For pure copper,7418(Articles of copper for domestic use) is significantly cheaper than7419(Other copper articles).
- 7418 vs 7419:
-7418: Specific household/decorative uses.
-7419: General "other" copper products.
- Rule: Always try to classify under7418if it serves a decorative/household purpose, as7419attracts the highest surcharges.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 (Current Trade Environment)
The tariffs below are cumulative, combining Base Duty, Section 301 (25%), Section 232 (Aluminum/Copper Surcharge), and IEEPA (10%).
🎯 1. 3926.40.00.90 —— Decorations of Other Materials (Plastic/Resin/etc.)
Best Case Scenario for Cost Savings
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | 0% (Not applicable to plastics in this specific context per provided data) |
| IEEPA Surcharge | +10% (For China origin) |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No (Generally, customs duties apply, but value is low) |
| Legal Basis | Standard Chapter 39 rates + IEEPA 10% |
📌 Explanation:
- This is the cheapest option.
- Crucial: Only use this if the product is NOT primarily copper. If it is solid copper, this is misdeclaration and leads to severe penalties.
- If your "metal decoration" is actually copper-plated plastic, this code may apply.
🎯 2. 7418.10.00.55 & 7418.10.00.19 —— Copper Decorations / Household Articles
Optimal Classification for Pure Copper Decor
| Item | Content |
|---|---|
| Base Duty | 3.0% |
| Section 301 Surcharge | +7.5% |
| Section 232 Surcharge | +50% (Specific surcharge for Copper articles under "122 Clause") |
| IEEPA Surcharge | +10% |
| Total Effective Rate | 70.5% |
| Tax Calculation | CIF Value × 70.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:7418.10.00 → SECTION 232: 50% Copper Surcharge |
📌 Explanation:
- High but Acceptable: 70.5% is high, but significantly lower than the "Other" categories.
- Section 232 Impact: The 50% surcharge is the biggest driver of cost for copper.
- Differentiation: Both55and19have the same rate (70.5%). Choose55for general "decorations" and19for "household articles."
🎯 3. 7419.80.50.50 & 7419.80.09.00 —— Other Copper Articles
High-Risk Classification (Avoid if Possible)
| Item | Content |
|---|---|
| Base Duty | 0.0% (50.50) or 3.0% (09.00) |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge | +50% (Copper Surcharge) |
| IEEPA Surcharge | +10% |
| Total Effective Rate | 85.0% (50.50) or 88.0% (09.00) |
| Tax Calculation | CIF Value × 85-88% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:7419.80 → SECTION 232: 50% Copper Surcharge |
📌 Explanation:
- Avoid This: Unless the product is a generic "other" copper article that doesn't fit "household" or "decoration" specifically, do not use7419.
- The 25% Section 301 is higher than the 7.5% in7418.
- Total tax exceeds 85%, making imports economically unviable for low-margin goods.
🛠️ Part 4: Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state Material Composition (e.g., "100% Copper" vs. "Plastic with Copper Plating"). |
| ✅ Material Certificate | ✔️ | If claiming 3926 (Plastic/Other), you MUST prove it is NOT primarily copper. |
| ✅ Product Photos | ✔️ | Clear images showing shape, finish, and any markings. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code logic (e.g., "Copper Decorative Vase" vs. "Other Metal Object"). |
| ✅ Packing List | ✔️ | Weight and dimensions to verify valuation. |
✅ 2. Classification Strategy (Key Mnemonic)
🔥 "Material First, Form Second, 7418 is Key!"
| Scenario | Correct HS Code | Risk |
|---|---|---|
| Pure Copper Decor (Vase, Sculpture) | 7418.10.00.55 |
✅ Low Risk (70.5% Tax) |
| Pure Copper Household Item | 7418.10.00.19 |
✅ Low Risk (70.5% Tax) |
| "Other" Copper Article (No clear use) | 7419.80.50.50 |
❌ High Tax (85.0%) |
| Plastic/Resin Decor (Copper-colored) | 3926.40.00.90 |
✅ Lowest Tax (15.3%) |
| Mixed Material (Hard to define) | Consult Expert | ⚠️ Medium Risk |
📌 Warning:
- Never declare a solid copper item as3926(Plastic) to save taxes. Customs labs will detect the material composition.
- Penalty: Misclassification leads to back taxes, fines, and potential seizure.
✅ 3. Special Circumstances Handling
| Situation | Recommendation |
|---|---|
| Copper-Plated Plastic | Declare as 3926.40.00.90 IF the base material is plastic and copper is merely a surface finish (<5% by weight). Provide material test report. |
| Solid Copper Sculpture | Must use 7418. Do not try to classify as "Art" under different chapters. |
| Set of Decorations | If packed together (e.g., copper tray + plastic coasters), declare as principal material or split if possible. Usually, the dominant material dictates the HS code. |
| Origin: Non-China | If the copper decoration is from Vietnam or Malaysia, the IEEPA 10% and Section 301 25% may be waived, drastically reducing the 70.5% rate. |
🌍 Part 5: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Est. Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7418.10.00.55 |
70.5% | None specific | Highest tariffs due to Section 232 (50% Copper). |
| 🇪🇺 EU | 7418.10 |
~3-5% | CE (if applicable) | No Section 232 equivalent. Much cheaper for copper. |
| 🇨🇳 China | 7418.10 |
3-10% | CCC (if applicable) | Low base duty. |
| 🇬🇧 UK | 7418.10 |
~5% | UKCA | Post-Brexit tariffs generally lower than US for metals. |
📌 Conclusion:
- USA is the hardest market for copper imports due to the 50% Section 232 surcharge.
- If your target market is the US, consider non-copper alternatives (e.g., brass, bronze, or plated plastic) if classification allows, or source from non-China origins to mitigate IEEPA/Section 301 risks.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Solid Copper as "Plastic Decoration" (3926)
👉 Consequence: Customs lab test shows 100% copper. Back taxes (55% difference) + Penalties.
❌ Error 2: Using 7419 (Other) instead of 7418 (Household/Decor)
👉 Consequence: Paying 85% tax instead of 70.5%. Wasted money.
❌ Error 3: Not disclosing Material Composition
👉 Consequence: Declaration of "Metal Decor" is too vague. Customs holds shipment for material verification.
❌ Error 4: Ignoring Section 232
👉 Consequence: Assuming "3% base duty" is the final rate. Shocking realization at border: 70.5%.
✅ Correct Approach:
"Copper Decorations: 100% Copper, Decorative Vase, Model XYZ. HS Code 7418.10.00.55. CIF Value: $10,000. Tax Est: $7,050."
🎯 Part 7: Conclusion: Precision in Classification Saves Millions!
🎯 Remember This Mnemonic:
🔹 "7418 is the Gold Standard for Copper Decor."
🔹 "7419 is a Tax Trap (85%+)."
🔹 "3926 is for Non-Copper (15.3%)."
🔹 "Section 232 is the 50% Copper Killer."
📌 Pro Tip:
If your product is copper-plated (not solid copper), consult a customs broker immediately. You may be eligible for 3926 or a different chapter, saving you ~55% in taxes. However, you must provide material analysis reports to prove the base material is not copper.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
📄 Provide Material Composition Report
🔍 Apply for Advance Ruling (if available)
🚀 Ensure your HS Code is defensible!
✨ Professional Clearance Starts with Precise Classification!
💼 Every 1% of Tax Savings 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。