Other wood decorative articles
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4420190000 | 13.2% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 4419909100 | 20.7% | CN | US | 官方文档 |
| 4419199000 | 13.2% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🪵 Other Wood Decorative Articles (Decorative Wood Products)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Compliance Strategy
📌 I. Product Definition & Classification: What Exactly Are "Other Wood Decorative Articles"?
"Other wood decorative articles" refer to wooden items primarily designed for aesthetic display rather than functional utility (like furniture or tableware). In international trade, these are broadly categorized under Chapter 44 (Wood and Articles of Wood) and Chapter 49 (Printed Matter...) depending on specific material composition and manufacturing processes.
The key distinction lies in: 1. Material Composition: Solid wood vs. processed wood (veneer, chipboard). 2. Function: Purely decorative vs. functional utility. 3. Specific Form: Carvings, frames, statues, or generic wooden ornaments.
⚠️ Key Distinction Point:
- If the item is a solid wood carving or decorative object, it often falls under 4420 or 4421.
- If the item is wooden tableware or kitchenware, it falls under 4419.
- Misclassification can lead to significant tariff discrepancies (e.g., 3.2% vs. 38.2%).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the matching HS Codes for "Other wood decorative articles":
| HS Code | Product Description & Summary | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
4420.19.00.00 |
Wooden Decorations Summary: Match successful. Product name explicitly includes "wooden" material and "decorative" purpose, fully complying with classification explanations regarding material and item name requirements. |
Wooden statues, wall hangings, decorative carvings, ornaments. | 13.2% |
4420.90.80.00 |
Other Wooden Articles, Decorative Summary: Matching Basis: Product name explicitly includes "wooden" material and belongs to "decorative" purpose, fully complying with the classification definition of wooden decorative articles and other wooden products under this code. |
Generic wooden decorative items not specifically listed in 4420.19. | 38.2% |
4419.90.91.00 |
Other Wooden Tableware/Kitchenware Summary: Match successful. Product explicitly includes material "wooden," matching the "wooden" requirement in classification; "other" aligns semantically with "other" in product name, no material or form conflict. |
Note: Often used if "decorative" overlaps with tableware functions. | 20.7% |
4419.19.90.00 |
Other Wooden Articles Summary: Match Point: Material is wooden, purpose falls under other categories; since product name is "other wooden products," it is consistent with "other" and "wooden" attributes in the target code, no material conflict. |
General wooden crafts or decorative items not fitting specific subcategories. | 13.2% |
4421.99.98.80 |
Other Wooden Articles Summary: Product name and classification name are completely consistent, satisfying the definition of "other wooden products" in terms of material (wooden) and category (other). |
Broad category for wooden articles not elsewhere specified. | 38.3% |
🔍 Critical Reminder:
-4420.19.00.00vs.4420.90.80.00: The difference lies in specificity. If the item is a clear "decoration" (statue, frame),4420.19is preferred for lower tax. If it’s a generic wooden item without clear decorative function,4420.90may apply, but beware of the higher tax.
-4419Series: Only applies if the item is used for tableware or kitchen purposes (e.g., wooden serving trays, cutting boards), even if decorative.
-4421Series: A catch-all for "other wooden articles." Use cautiously due to high tariffs in some contexts.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: November 10, 2025 (including subsequent imports)
🎯 1. 4420.19.00.00 —— Wooden Decorations (Lowest Tariff Option)
| Item | Content |
|---|---|
| Basic Tariff | 3.2% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge (Section 122) | 10.0% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ No (High risk of scrutiny) |
| Legal Basis Path | HTSUS:4420.19.00.00 → IEEPA:Section 122 |
📌 Explanation:
- This is the most favorable classification for pure wooden decorations.
- The Section 122 tariff (10%) is applied under IEEPA, but there is no Section 301 additional tariff (0%) for this specific subheading.
- Total rate: 13.2%. This is the recommended classification if the item is clearly defined as a "decoration."
🎯 2. 4420.90.80.00 —— Other Wooden Decorative Articles (High Tariff Risk)
| Item | Content |
|---|---|
| Basic Tariff | 3.2% (ad valorem) |
| Section 301 Surcharge | 25.0% |
| IEEPA Surcharge (Section 122) | 10.0% |
| Total Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4420.90.80.00 → Section 301:9903.88.01 → IEEPA:Section 122 |
📌 Note:
- This classification applies when the item is not specifically listed under4420.19.
- It incurs the maximum Section 301 surcharge (25%) plus IEEPA (10%).
- Total rate: 38.2%. This is highly expensive and should be avoided if a lower-rate classification is valid.
🎯 3. 4419.90.91.00 —— Other Wooden Tableware (Mid-Range Tariff)
| Item | Content |
|---|---|
| Basic Tariff | 3.2% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| IEEPA Surcharge (Section 122) | 10.0% |
| Total Tax Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4419.90.91.00 → Section 301:9903.88.01 → IEEPA:Section 122 |
📌 Note:
- Apply only if the item has tableware or kitchenware function (e.g., decorative serving boards).
- Total rate: 20.7%. Lower than4420.90but higher than4420.19.
🎯 4. 4419.19.90.00 —— Other Wooden Articles (Low Tariff)
| Item | Content |
|---|---|
| Basic Tariff | 3.2% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge (Section 122) | 10.0% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4419.19.90.00 → IEEPA:Section 122 |
📌 Note:
- Similar to4420.19, this has no Section 301 surcharge.
- Total rate: 13.2%. Valid if the item is "other wooden articles" and not specifically tableware.
🎯 5. 4421.99.98.80 —— Other Wooden Articles (High Tariff Risk)
| Item | Content |
|---|---|
| Basic Tariff | 3.3% (ad valorem) |
| Section 301 Surcharge | 25.0% |
| IEEPA Surcharge (Section 122) | 10.0% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4421.99.98.80 → Section 301:9903.88.01 → IEEPA:Section 122 |
📌 Note:
- This is a broad catch-all for "other wooden articles."
- Incur the full Section 301 surcharge (25%).
- Total rate: 38.3%. Avoid unless no other classification fits.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Indispensable Documents)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material type (solid wood, veneer, MDF), dimensions, weight. |
| ✅ Product Photos (Clear) | ✔️ | Show the item from multiple angles, highlighting decorative features. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Wooden Decorative Articles" and HS Code. |
| ✅ Packing List | ✔️ | Detail contents to prove no hidden functional components. |
| ✅ Certificate of Origin | ✔️ | Required for IEEPA Section 122 application. |
| ✅ Material Declaration | ✔️ | Confirm no prohibited woods (e.g., endangered species under CITES). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Be Specific, Be Decorative, Avoid 'Other' if Possible!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Clear wooden statue/orament | 4420.19.00.00 (13.2%) |
Declare as "Wooden Toy" → Higher tax |
| Wooden wall art/frames | 4420.19.00.00 (13.2%) |
Declare as "Other Wooden Article" → 38.2% |
| Decorative serving tray | 4419.90.91.00 (20.7%) |
Declare as "Decoration" → Risk of reclassification |
| Generic wooden craft | 4419.19.90.00 (13.2%) |
Declare as 4421 → 38.3% |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (Wood + Metal/Plastic) | If wood is the primary material, declare under Chapter 44. Provide breakdown. |
| Painted/Varnished Wood | Still qualifies as wood. Provide paint composition for safety checks. |
| Endangered Wood Species | CITES Permit Required. If no permit, shipment will be detained. |
| Low-Value Shipments | De Minimis Exemption Does Not Apply due to IEEPA Section 122. Plan for duties. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4420.19.00.00 |
13.2% | None specific | High risk of Section 301 if misclassified. |
| 🇨🇳 China | 4420.19.00.00 |
0-5% | CCC (if applicable) | Low tariff for domestic trade. |
| 🇪🇺 EU | 4420.19.00 |
0-5% | CE (if applicable) | FLEGT verification for tropical woods. |
| 🇬🇧 UK | 4420.19.00 |
0-5% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 4420.19.00 |
0-5% | PSE (if electrical) | Low tariff for most wood products. |
📌 Conclusion:
- USA is the most challenging market due to Section 301 and IEEPA Section 122 tariffs.
- Accurate classification is critical to save 25% in tariffs.
- China-origin goods face higher tariffs in the US compared to other regions.
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring "Wooden Decorations" as "Furniture"
👉 Consequence: Misclassification → Penalties + Back Taxes.
❌ Mistake 2: Using vague terms like "Wooden Item"
👉 Consequence: Customs may assign the highest tariff (4420.90.80.00 → 38.2%).
❌ Mistake 3: Ignoring CITES Regulations for exotic woods
👉 Consequence: Shipment detained or destroyed.
❌ Mistake 4: Assuming De Minimis Exemption Applies
👉 Consequence: Unexpected 13.2%-38.3% bill at customs.
✅ Correct Approach:
"Wooden Decorative Statue, Hand-Carved, Solid Oak, Model XYZ, Origin: China"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Decorate = 4420.19 (13.2%), Other = 4420.90 (38.2%)."
🔹 "Specific is Profit, Vague is Tax."
📌 Pro Tip:
If your wooden decorative articles are originating from Vietnam, Thailand, or Malaysia, you may qualify for IEEPA exemptions or lower tariffs.
Recommend Advance Ruling for new product lines to avoid customs delays.
📣 Call to Action:
📞 Contact professional customs brokers + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your wooden decorations clear customs smoothly, maximize profits!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every percentage point 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。