Other Material Statuettes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 6913905000 | 23.5% | CN | US | 官方文档 |
| 6913901000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🏺 Other Material Statuettes & Ornamental Articles
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: What Exactly Are "Other Material Statuettes"?
In international trade, "Other Material Statuettes" is a broad category that typically excludes precious metals (Chapter 71) or specific materials like wood or stone (which may have their own chapters). It primarily captures decorative items made from plastics, ceramics, or other non-metallic, non-precious materials.
The classification hinges entirely on Material Composition and Production Method:
Plastic Statuettes (Chapter 39): Items made from polymers, resins, or synthetic materials. These are generally unvalued at production level unless they are specific high-value collectibles.
Ceramic Statuettes (Chapter 69): Items made from fired clay, porcelain, or earthenware. These are highly sensitive to value and origin of design (handmade vs. mass-produced mold).
⚠️ Key Distinction Point:
- If the item is ceramic and handmade by a professional sculptor or produced from molds of original sculptural models, with a value > $2.50, it falls under a preferential duty rate (0% basic duty).
- If the item is ceramic but mass-produced (not by a professional sculptor) or valued ≤ $2.50, it falls under the standard high-duty category.
- If the item is plastic, it generally falls under Chapter 39, regardless of value, with standard rates.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the precise breakdown for "Other Material Statuettes":
| HS Code | Product Description | Material | Production Type | Value Threshold | Basic Duty | Section 301/Additional Duty | Total Tax |
|---|---|---|---|---|---|---|---|
6913.90.10.00 |
Statues, statuettes, and handmade flowers | Ceramic | Handmade by professional sculptors OR produced from molds of original sculptural models | > $2.50 each | 0.0% | 7.5% | 7.5% |
6913.90.50.00 |
Other ornamental ceramic articles | Ceramic | Other (Mass-produced, no sculptor involvement, or value ≤ $2.50) | Any | 6.0% | 7.5% | 13.5% |
3926.40.00.90 |
Statuettes and other ornamental articles (Other) | Plastic | Any plastic material | Any | 5.3% | 0.0% | 5.3% |
3926.40.00.10 |
Bows and similar decorative products | Plastic | Decorative bows, gift-packaging items | Any | 5.3% | 0.0% | 5.3% |
🔍 Critical Note:
- Ceramics are split by value and artistry: The $2.50 threshold and "professional sculptor" clause are crucial for cost-saving.
- Plastics are uniform: No distinction is made for value or artistry in this dataset; all plastic ornamental statuettes fall under3926.40.00.90(unless they are bows/packaging, which go to.10).
💰 Part 3: 2026 Latest Tariff Rate Breakdown
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Note: Additional duties of 7.5% on ceramics and 0% on plastics suggest Section 301 or similar trade measures)
✅ Effective Time: Current rates as per provided data
🎯 1. 6913.90.10.00 —— Ceramic Statues/Statuettes (High-Value/Artistic)
| Item | Content |
|---|---|
| Basic Duty Rate | 0.0% (Ad valorem) |
| Additional Duty | +7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| Eligibility for De Minimis | ❌ No (Standard customs duties apply) |
| Legal Basis | Subheading 6913.90.10.00 (Special provision for professional sculptor works) |
📌 Explanation:
- This is the most favorable tariff for ceramic statuettes.
- Requirements: Must be proven to be either (a) handmade by a professional sculptor, or (b) produced from molds made from original models by a professional sculptor.
- Value Constraint: The retail value must be over $2.50 per unit. If it’s a $1.00 ceramic trinket, it cannot use this code.
🎯 2. 6913.90.50.00 —— Other Ceramic Ornamental Articles
| Item | Content |
|---|---|
| Basic Duty Rate | 6.0% (Ad valorem) |
| Additional Duty | +7.5% |
| Total Tax Rate | 13.5% |
| Tax Calculation | CIF Value × 13.5% |
| Eligibility for De Minimis | ❌ No |
| Legal Basis | Subheading 6913.90.50.00 (Catch-all for ceramics not meeting 6913.90.10.00 criteria) |
📌 Explanation:
- Applies to mass-produced ceramic figurines, vases, or ornaments.
- Applies if the item is valued at $2.50 or less.
- Higher cost: This is a significant cost driver for low-end ceramic imports.
🎯 3. 3926.40.00.90 —— Plastic Statuettes & Ornamental Articles
| Item | Content |
|---|---|
| Basic Duty Rate | 5.3% (Ad valorem) |
| Additional Duty | 0.0% |
| Total Tax Rate | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| Eligibility for De Minimis | ❌ No |
| Legal Basis | Subheading 3926.40.00.90 (Other plastic ornamental articles) |
📌 Explanation:
- Most cost-effective for decorative items in this dataset.
- No additional surcharges (like the 7.5% on ceramics) are listed in this specific data block.
- Applies to PVC, resin, ABS, or other plastic figurines, dolls, or decorative objects.
🎯 4. 3926.40.00.10 —— Plastic Bows & Decorative Packaging
| Item | Content |
|---|---|
| Basic Duty Rate | 5.3% (Ad valorem) |
| Additional Duty | 0.0% |
| Total Tax Rate | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| Eligibility for De Minimis | ❌ No |
| Legal Basis | Subheading 3926.40.00.10 (Bows and similar decorative products) |
📌 Explanation:
- Specifically for bows, ribbons, gift-packaging accessories made of plastic.
- Do not use this for statuettes; use3926.40.00.90instead.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Essential Documentation Checklist
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state Material (Ceramic vs. Plastic) and Use (Ornamental/Statuette). |
| ✅ Commercial Invoice | ✔️ | Must list Unit Value. Critical for determining if Ceramic items qualify for the >$2.50 threshold. |
| ✅ Proof of Sculpture Origin | ✔️ | For 6913.90.10.00 only: Provide letters from artists, mold creation certificates, or design patents to prove "professional sculptor" origin. |
| ✅ Product Photos | ✔️ | Clear images showing material texture (glaze for ceramic, matte/shine for plastic). |
| ✅ Packing List | ✔️ | Ensure no mixed containers with different materials unless properly segregated in invoice. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Ceramic Value Check, Plastic Code Simple, Sculptor Proof Required!"
| Scenario | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| Plastic Figurine | 3926.40.00.90 (5.3%) |
6913.90.50.00 (13.5%) |
Overpayment of 8.2% |
| Ceramic Statue (> $2.50, Artist-made) | 6913.90.10.00 (7.5%) |
6913.90.50.00 (13.5%) |
Overpayment of 6.0% |
| Ceramic Ornament (≤ $2.50, Factory-made) | 6913.90.50.00 (13.5%) |
6913.90.10.00 (7.5%) |
Under-declaration risk, penalties, back taxes |
| Plastic Bow | 3926.40.00.10 (5.3%) |
3926.40.00.90 (5.3%) |
Same rate, but wrong description may cause delays |
📌 Warning:
- Do not claim6913.90.10.00for mass-produced ceramic items just to save 6%. Customs will audit the "sculptor" claim. If you cannot prove it, you will face back taxes + penalties. - Plastic items are straightforward. Ensure they are not classified as "Toys" (Chapter 95) or "Jewelry" (Chapter 71) by mistake.
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Ceramic base + Plastic top) | Classify based on essential character. Usually, if ceramic is the main body, it may fall under Chapter 69. |
| Set of Statuettes | Each unit must be evaluated individually for the >$2.50 threshold if ceramic. |
| Resin Figurines | Resin is typically treated as Plastic under Chapter 39 (3926.40.00.90) unless specifically defined otherwise. |
| Wooden Statuettes | Not included in this data. Wooden items usually fall under Chapter 44 or Chapter 97. Do not use these codes for wood. |
🌍 Part 5: Global Market Quick Comparison
| Market | Recommended HS Code (Plastic) | Recommended HS Code (Ceramic - High Value) | Recommended HS Code (Ceramic - Low Value) |
|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 (5.3%) |
6913.90.10.00 (7.5%) |
6913.90.50.00 (13.5%) |
| 🇨🇳 China | Check latest Chinese HS | Check latest Chinese HS | Check latest Chinese HS |
| 🇪🇺 EU | Varies by exact material | Varies by exact material | Varies by exact material |
📌 Conclusion:
- The US market offers a significant incentive for high-value artistic ceramics. If you can document the "professional sculptor" origin, you save 6% on duty.
- Plastic statuettes remain stable at 5.3% with no additional surcharges in this dataset, making them a low-risk, predictable import category.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring mass-produced ceramic mugs/statues as 6913.90.10.00 to avoid duty.
👉 Consequence: Customs rejects the "sculptor" claim → Back taxes (6%) + 20% penalty.
❌ Mistake 2: Labeling a plastic resin action figure as "Statue" and using 6913.90.50.00.
👉 Consequence: Material misclassification → Delay in inspection + potential fine.
❌ Mistake 3: Ignoring the $2.50 threshold for ceramic items.
👉 Consequence: A $1.00 ceramic item declared under the $2.50+ code is an immediate red flag.
✅ Correct Practice:
"Plastic Resin Statue, 10cm, Decorative, Model XYZ" →
3926.40.00.90
"Ceramic Handmade Figurine by Artist A, Value $5.00, Mold from Original Sculpture" →6913.90.10.00
🎯 Part 7: Conclusion: Precision in Material & Value is Key!
🎯 Remember the Mantra:
🔹 "Plastic is 5.3%, Ceramic is Split: Artist & Value Define the Rate!"
🔹 "Prove the Sculptor, Save 6%; Prove the Value, Avoid Penalties!"
📌 Pro Tip:
If your ceramic statuettes are handcrafted but you cannot provide formal "sculptor" documentation, consider re-evaluating your supply chain. Can you partner with a recognized artist to generate the necessary certificates? The 6% duty savings (13.5% vs 7.5%) is significant for high-volume imports.
📣 Immediate Action:
📞 Contact your customs broker
📄 Prepare Artistic Proof for Ceramic Items
📦 Segregate Plastic vs. Ceramic Shipments
🚀 Ensure Unit Value > $2.50 for Ceramic Claims
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Duty Savings Are Hidden in the Details of Material and Artistry!
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。