Pastoral Owl Decorative Sculpture
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 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
| 9505101000 | 17.5% | CN | US | 官方文档 |
| 9505102500 | 10.0% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🦉 Pastoral Owl Decorative Sculpture
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: What Exactly is a "Pastoral Owl Sculpture"?
A "Pastoral Owl Decorative Sculpture" typically refers to ornamental items featuring owl motifs, often designed for indoor or outdoor garden decor. These sculptures are generally made from plastic, resin, glass, or other non-metal materials.
In international trade, the classification depends heavily on the primary material, intended use (e.g., Christmas/holiday decor vs. general decoration), and specific form. Misclassification can lead to significantly different tariff rates, especially under current US trade policies.
⚠️ Key Distinction Points:
- Is it a general decorative item made of plastic/resin? → Likely Chapter 39 or Chapter 71.
- Is it specifically marketed as Christmas/Holiday decor? → Likely Chapter 95.
- Is it considered imitation jewelry/accessories? → Likely Chapter 71.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Primary Material | Intended Use | Tax Rate (Total) |
|---|---|---|---|---|
3926.40.00.90 |
Other articles of plastics | Plastic, Resin | General Decorations | 15.3% |
7117.90.90.00 |
Imitation Jewelry | Plastic, Resin | Imitation Jewelry/Accessories | 28.5% |
9505.10.10.00 |
Festival Decorations (Glass/Other) | Glass, Non-metal | Holiday/Festival Decor | 17.5% |
9505.10.25.00 |
Christmas Decorations | Various | Christmas/Holiday Specific | 10.0% |
3926.40.00.10 |
Statues and Other Decorations (Plastic) | Plastic, Synthetic | General Statues/Decor | 15.3% |
🔍 Focus Reminder:
-9505.10.25.00offers the lowest total tax (10%) if the item is explicitly marketed and used as Christmas decoration.
-7117.90.90.00carries the highest risk (28.5%) if Customs deems the owl sculpture as "imitation jewelry" rather than a decor item.
-3926.40categories are standard for plastic/resin ornaments not specifically tied to holidays.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3926.40.00.90 & 3926.40.00.10 —— Plastic Statues/Decorations
| Item | Details |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surtax | 0.0% |
| Section 122 Surtax | 10% |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Eligible (subject to scrutiny if combined with other goods) |
| Legal Basis Path | Section 122: 10% → USITC: 3926.40 → Base: 5.3% |
📌 Explanation:
- These codes fall under Chapter 39 (Plastics).
- The 10% Section 122 tariff is applied to certain Chinese imports.
- Section 301 tariffs are currently 0% for this specific subheading, making it more favorable than imitation jewelry.
🎯 2. 7117.90.90.00 —— Imitation Jewelry/Accessories
| Item | Details |
|---|---|
| Base Tariff | 11.0% (ad valorem) |
| Section 301 Surtax | 7.5% |
| Section 122 Surtax | 10% |
| Total Tax Rate | 28.5% |
| Calculation | CIF Value × 28.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 7.5% → Section 122: 10% → USITC: 7117.90 → Base: 11.0% |
📌 Critical Warning:
- If Customs classifies the owl ornament as "imitation jewelry" (e.g., keychains, pendants worn as accessories), the tax jumps to 28.5%.
- This includes a Section 301 surtax (7.5%) plus the Section 122 surtax (10%).
- Avoid this classification unless the item is clearly a wearable accessory; otherwise, declare as "decorative sculpture."
🎯 3. 9505.10.10.00 & 9505.10.25.00 —— Festival/Christmas Decorations
A. 9505.10.10.00 (Festival Decorations, e.g., Glass/Other)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | 7.5% |
| Section 122 Surtax | 10% |
| Total Tax Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
B. 9505.10.25.00 (Christmas Decorations)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | 0.0% |
| Section 122 Surtax | 10% |
| Total Tax Rate | 10.0% |
| Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 122: 10% → USITC: 9505.10.25 → Base: 0.0% |
📌 Optimal Strategy:
-9505.10.25.00is the most cost-effective classification at 10% total tax.
- It has no Section 301 surtax and only the 10% Section 122 surtax.
- Requirement: The product must be explicitly marketed, packaged, and sold as Christmas/Holiday decoration.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (No Compromises)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (e.g., "Resin," "PVC"), Dimensions, Weight |
| ✅ Product Photos | ✔️ | Clear images showing the item as a decorative object, not jewelry |
| ✅ Commercial Invoice | ✔️ | Description: "Plastic Owl Decorative Ornament, for Christmas/Garden Use" |
| ✅ Marketing Materials/Packaging | ✔️ | Photos of packaging showing "Holiday Decor" or "Christmas Ornament" labels |
| ✅ Packing List | ✔️ | Item count, gross/net weight |
✅ 2. Declaration Techniques (Key Mantra)
🔥 "Declare by Use, Not Just Material! Package Matters!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Owl ornament sold in a gift box with "Christmas" branding | 9505.10.25.00 (10%) |
Declare as "Plastic Toy" or "General Decor" → 15.3% or higher |
| Owl keychain worn as an accessory | 7117.90.90.00 (28.5%) |
Try to declare as "Decor" → High risk of penalty |
| Owl garden statue made of plastic | 3926.40.00.10 (15.3%) |
Declare as "Jewelry" → 28.5% |
| Owl ornament made of glass | 9505.10.10.00 (17.5%) |
Declare as "Plastic" → Misclassification risk |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Orders | Ensure packaging reflects the intended use (e.g., "Holiday Decor") to justify 9505.10.25.00. |
| Mixed Shipments | If shipping both Christmas and general decor, separate HS Codes in the commercial invoice. Do not mix. |
| Material Ambiguity | If unsure if it's resin or plastic, provide a third-party material test report to support 3926.40. |
| "Seasonal" vs. "Year-Round" | If sold year-round but marketed as Christmas decor, Customs may still accept 9505.10.25.00 if packaging/labeling strongly indicates holiday use. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 9505.10.25.00 |
10% | None | Best rate for Christmas decor. |
| 🇨🇳 China | 9505.10.10.00 |
~5-10% | CCC (if applicable) | No Section 122/301 taxes. |
| 🇪🇺 EU | 9505.10.00 |
0% (if under €150) | CE | Low value exemption may apply. |
| 🇬🇧 UK | 9505.10.00 |
0% | UKCA | Post-Brexit rules vary. |
| 🇦🇺 Australia | 9505.10.00 |
5% | RCM | No major surtaxes. |
📌 Conclusion:
- The US market is the most complex due to Section 301 and Section 122 tariffs.
-9505.10.25.00(10%) is the strategic sweet spot for US imports, provided the product is clearly Christmas-themed.
- Avoid7117.90.90.00(28.5%) unless the item is undeniably wearable jewelry.
📌 VI. Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring a Christmas owl as "General Plastic Decor" (3926.40)
👉 Consequence: Pay 15.3% instead of 10%. Unnecessary cost increase of 50% on the tax portion.
❌ Error 2: Declaring a garden statue as "Christmas Decor" (9505.10.25.00)
👉 Consequence: Customs flags mismatch between product and declared use. Delays, audits, or penalties.
❌ Error 3: Using vague descriptions like "Owl Figurine" without specifying use
👉 Consequence: Customs assigns a default higher rate (e.g., 28.5% if seen as jewelry).
❌ Error 4: Ignoring Packaging
👉 Consequence: If packaging says "Christmas Gift," but you declare 3926.40, Customs will demand proof or reclassify to 9505.
✅ Correct Approach:
"Plastic Owl Christmas Ornament, 6-inch, For Indoor/Outdoor Holiday Decoration, Model OWL-01"
🎯 VII. Conclusion: Smart Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Christmas = 10%, General Plastic = 15.3%, Jewelry = 28.5%!"
🔹 "Packaging Defines Purpose, Purpose Defines Tax!"
🔹 "Section 122 is always 10%, but Section 301 varies. Choose wisely!"
📌 Pro Tip:
If your owl ornaments are not primarily for Christmas, but still plastic decor, 3926.40.00.10 (15.3%) is safer than risking a high penalty for misdeclaring as jewelry or holiday decor.
📣 Immediate Action:
📞 Contact your customs broker + Provide product photos + Explicitly state "Christmas Decor" in the invoice if applicable.
🚀 Clear customs smoothly, reduce costs, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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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。