Ornaments
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 |
| 9703900000 | 17.5% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 9703100000 | 17.5% | CN | US | 官方文档 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
商品图片
AI分析
🏺 Ornaments (Decorative Articles / Statuettes)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition and Classification: What Exactly Are "Ornaments"?
Ornaments, in the context of international trade, are broadly defined as decorative articles intended to adorn interiors, gardens, or collections. They lack a primary utilitarian function (unlike furniture or lighting) and are primarily aesthetic.
In customs classification, they are split into two major logical categories based on Material and Artistic Form:
1. Material-Based Classification (Most Common):
- Items made of plastic, ceramics, glass, or non-precious metals.
- Classified under Chapter 39 (Plastics) or Chapter 71 (Imitation Jewelry).
- Key Factor: The specific material dictates the heading (e.g., Plastic → 3926; Imitation Jewelry → 7117).
2. Form-Based Classification (Artistic Exception):
- Items that are sculptural in nature (statuettes, figurines, artistic statues).
- Classified under Chapter 97 (Works of Art).
- Key Factor: If the item is deemed a "sculpture" or "statue" regardless of material (even if plastic/resin), it may fall under 9703. This is a high-value classification for art collectors but attracts significant "Section 301" tariffs on Chinese goods.
⚠️ Critical Distinction:
- If it looks like a cheap souvenir (plastic resin doll, plastic figurine) → Go to 3926 or 7117.
- If it looks like a statue (bronze statue, marble bust, artistic resin sculpture) → Go to 9703.
- Note: The "Statue" classification (9703) often has a 0% Base Tariff but carries higher USITC/Section 301 rates compared to standard plastic ornaments.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the four most likely HS Codes for Ornaments, along with their tax implications.
| HS Code | Product Description & Logic | Material/Form Inference | Total Tax Rate (CN Origin) |
|---|---|---|---|
3926.40.00.10 |
Ornamental articles of plastic | Plastic/Resin Decorations Common plastic figurines, holiday decorations, plastic ornaments. |
15.3% |
3926.40.00.90 |
Statuettes and ornamental articles of plastic (Other) | Plastic/Resin Statuettes Plastic-based statues or decorative items not specifically listed in .10. |
15.3% |
9703.90.00.00 |
Works of art: Original engravings, prints and lithographs (Note: Data implies Statues/Statuettes logic) | Statues & Statuettes Artistic sculptures, statuettes (material inferred as general/artistic). |
17.5% |
9703.10.00.00 |
Works of art: Original sculptures and statuary | Original Sculptures/Statues Artistic statues, regardless of material, fitting the "sculpture" category. |
17.5% |
7117.90.90.00 |
Imitation jewelry of base metal or other materials | Non-precious Metal/Imitation Jewelry Ornaments Decorative items resembling jewelry or made of non-precious metals. |
28.5% |
🔍 Key Insight:
- 3926 (Plastic): Lower base tariff (5.3%) + 10% Section 301 = 15.3%. Best for standard plastic decor.
- 9703 (Art/Statues): Zero base tariff (0.0%) + 7.5% Section 301 + 10% Section 301/122 = 17.5%. Higher total tax than plastic, despite 0% base, due to higher additive tariffs.
- 7117 (Imitation Jewelry): Highest base tariff (11.0%) + Additives = 28.5%. Avoid this for general ornaments unless they are specifically jewelry-like.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Post-November 2025 Policies (Section 301 / 122 Clauses)
🎯 1. 3926.40.00.10 & 3926.40.00.90 —— Plastic Ornamental Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 / 122 Clause Tax | 10.0% |
| Additional USITC/Surcharge | 0.0% |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Applicable (Section 301 goods usually excluded or subject to strict scrutiny) |
| Legal Basis Path | USITC:3926.40.00 → Section 301/122: 10% |
📌 Explanation:
- These codes cover the majority of mass-produced plastic decorations (e.g., Christmas baubles, plastic garden gnomes, plastic figurines). - The 15.3% rate is relatively competitive compared to other categories. - Crucial: Must clearly declare as "Plastic" to qualify for 3926. If declared generically as "Ornament," customs may downgrade to 9703 (higher tax) or 7117 (much higher tax).
🎯 2. 9703.90.00.00 & 9703.10.00.00 —— Statues and Statuettes (Works of Art)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 / 122 Clause Tax | 10.0% (Note: Data shows 7.5% Additional + 10% Clause = 17.5% Total) |
| Additional USITC/Surcharge | 7.5% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:9703 → Section 301: 10% + Surcharge: 7.5% |
📌 Explanation:
- Despite having a 0% Base Tariff, the total tax is 17.5% due to significant additive tariffs. - This category is for Statues, Statuettes, and Sculptures. - Risk: If you classify a plastic action figure as a "Statue" (9703) to try to get 0% base, you will pay more (17.5%) than if you classified it as "Plastic Ornament" (15.3%). - Recommendation: Only use 9703 if the item is legitimately an artistic sculpture or statue, not just a "plastic decoration."
🎯 3. 7117.90.90.00 —— Imitation Jewelry / Other Ornamental Articles (Non-Precious)
| Item | Content |
|---|---|
| Base Tariff | 11.0% |
| Section 301 / 122 Clause Tax | 10.0% |
| Additional USITC/Surcharge | 7.5% |
| Total Effective Rate | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:7117.90.90 → Section 301: 10% + Surcharge: 7.5% |
📌 Explanation:
- This is the highest tax bracket for ornaments. - Applies to items that resemble jewelry or are made of base metals/non-precious materials designed for adornment. - Avoid this classification for general home decor (vases, figurines) unless they are specifically jewelry items.
🛠️ Part 4: Practical Customs Clearance Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state Material (e.g., 100% Plastic, Resin, Ceramic) and Use (Decorative, Not for Wear). |
| ✅ High-Res Photos | ✔️ | Show the item clearly. If it looks like a statue, customs may push for 9703. If it looks like a plastic toy/decor, aim for 3926. |
| ✅ Commercial Invoice | ✔️ | Use precise descriptions: "Plastic Ornamental Figurine for Home Decor" vs. "Artistic Statue." |
| ✅ Material Declaration | ✔️ | Explicitly state: "Made of PVC/Plastic, Non-precious materials, Imitation Jewelry (if applicable)." |
✅ 2. Declaration Strategies (Key Tips)
🔥 "Material First, Form Second, Name Precise, Tax Lowered!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Plastic Garden Gnome | 3926.40.00.10 (Plastic Ornament) |
"Statue" or "Resin Art" | Might get 17.5% (9703) or even higher. |
| Plastic Christmas Ball | 3926.40.00.90 or .10 |
"Ornamental Article" (Vague) | Customs may assign higher default rates. |
| Resin Buddha Figurine | 3926.40.00.10 (if mass-produced) |
"Statue" (9703) | Unnecessary 17.5% tax when 15.3% is possible. |
| Jewelry-Like Ornament | 7117.90.90.00 |
"Plastic Ornament" | Under-declaration Penalty! High risk of audit. |
📌 Crucial Tip:
- Do NOT declare plastic ornaments as "Statues" (9703) unless they are high-value art pieces. The 2.2% difference (17.5% vs 15.3%) is unnecessary cost if the item is mass-produced plastic. - Do NOT declare home decor as "Imitation Jewelry" (7117) unless it is wearable or jewelry-shaped. The 28.5% rate is punitive.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Materials | If an ornament has a plastic body with metal parts, declare the principal material. If metal >50%, consider 7117 (higher tax). If plastic >50%, use 3926. |
| Seasonal Ornaments (e.g., Christmas) | Clearly state "Seasonal Decorative Ornament, Plastic." Avoid "Toy" classification (which may have different duties). |
| Gift Sets | If ornaments are part of a gift set, ensure the principal value determines the HS Code. If the ornament is the main item, use its code. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.10 |
15.3% | None specific | High Section 301 burden. |
| 🇺🇸 USA | 9703.10.00.00 |
17.5% | None specific | 0% Base but high add-ons. |
| 🇪🇺 EU | 3926.90.97 |
~0-2% (with GSP/EBA) | CE, RoHS | Lower tariffs if eligible for preferences. |
| 🇨🇳 China | 3926.40.00 |
5.3% | CCC (if applicable) | No Section 301 surcharges. |
📌 Conclusion:
- The USA is the most challenging market for ornaments due to Section 301 and 122 Clause tariffs. - Plastic Ornaments (3926) are the most cost-effective classification (15.3%) for mass-produced items. - Statues (9703) are not tax-advantaged despite 0% base, due to additive tariffs.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling a plastic figurine a "Statue" to claim "Art" status
👉 Result: Customs rejects "Art" claim, charges 17.5% (9703) instead of 15.3% (3926). Waste of money.
❌ Mistake 2: Using vague terms like "Home Decor" without material specification
👉 Result: Customs assigns a default higher rate or requires manual review, causing delays.
❌ Mistake 3: Classifying jewelry-like ornaments as "Plastic Toys"
👉 Result: Compliance Violation. May face penalties. Must use 7117 or correct ornament code.
❌ Mistake 4: Ignoring the "122 Clause" (Section 301)
👉 Result: Unexpected 10% surcharge at customs. Must budget for this in cost calculations.
✅ Correct Practice:
"Plastic Ornamental Figurine, PVC Material, for Indoor Home Decoration, Not a Toy, Not Wearable Jewelry."
🎯 Part 7: Conclusion: Smart Classification Saves Money!
🎯 Remember the Golden Rules:
🔹 "Plastic is King: 3926 = 15.3%"
🔹 "Statues are Expensive: 9703 = 17.5% (Don't use unless artistic)"
🔹 "Jewelry is Heavy: 7117 = 28.5% (Avoid for decor)"
🔹 "Material Matters: Declare correctly to avoid penalties!"
📌 Pro Tip:
- If your ornaments are shipped from Vietnam, Mexico, or Thailand, you may qualify for Section 301 Exemptions, reducing taxes to 0-5%.
- Always apply for an Advance Ruling if the item is borderline between "Plastic Ornament" and "Statue."
📣 Immediate Action:
📞 Contact your customs broker with photos and material specs.
🚀 Classify as 3926.40.00.10 for standard plastic ornaments to minimize costs.
💼 Precision in classification = Profit in your pocket!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point counts!
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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。