Photo Decor
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9703900000 | 17.5% | CN | US | 官方文档 |
| 3926400010 | 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 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Photo Decor (Photographic Decorative Items)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Photo Decor"?
"Photo Decor" refers to decorative items that incorporate photographic prints, images, or artistic reproductions. In international trade, these items are highly heterogeneous, ranging from framed prints to 3D sculptures with photographic elements. The correct HS Code depends heavily on the material, form, and primary function (artistic sculpture vs. plastic ornament vs. non-precious imitation jewelry).
⚠️ Key Distinction Point:
- If the item is primarily an artistic sculpture/statue (e.g., a resin figurine with a photo print) → Look at Chapter 97.
- If the item is primarily a plastic ornament/decoration (e.g., a plastic snow globe or ornament with a photo) → Look at Chapter 39.
- If the item is a non-precious imitation piece of jewelry (e.g., a photo pendant or necklace) → Look at Chapter 71.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four most likely classifications for "Photo Decor":
| HS Code | Product Description | Application Scenario | Primary Material/Feature |
|---|---|---|---|
9703.90.00.00 |
Sculptures and statuettes, other | Artistic sculptures, statues with decorative photo elements | Based on fallback category; inferred from shape similar to sculptures. |
3926.40.00.10 |
Ornaments and decorations, of plastics | Plastic ornaments, decorative items made of plastic | Plastic or similar material; matches decorative purpose. |
9703.10.00.00 |
Original sculptures and statuettes | Original artistic works in sculpture/statue form | Fallback category; matches decorative purpose of sculptures. |
7117.90.90.00 |
Imitation jewelry, of other materials | Photo pendants, photo necklaces, non-precious decorative jewelry | Inferred as non-precious imitation jewelry based on use. |
🔍 Key Reminder:
- Plastic Ornaments (3926.40.00.10) and Resin/Plastic Decor (3926.40.00.90) often have lower base tariffs but are subject to specific trade measures.
- Sculptural Decor (9703.xx) is treated as artistic works, often attracting higher additional tariffs under Section 301.
- Imitation Jewelry (7117.90.90.00) has a higher base tariff but may be classified differently if not worn as jewelry.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (for imports thereafter)
🎯 1. 9703.90.00.00 —— Sculptures and Statuettes, Other
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (High value threshold for Section 301 applies) |
| Legal Basis Path | USITC:9703.90.00.00 → Section 301: 7.5% → IEEPA:9903.01.24: 10% |
📌 Explanation:
- "Base 0%" reflects the low duty for artistic sculptures.
- "Section 301 Surtax 7.5%": Applies to many art/sculpture items from China.
- "IEEPA 10%": Standard surcharge for Chinese goods under International Emergency Economic Powers Act.
- Total 17.5% is moderate but significant for low-margin decor.
🎯 2. 3926.40.00.10 —— Ornaments and Decorations, of Plastics
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | 0.0% |
| IEEPA Surcharge | +10% |
| Total Tariff | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.40.00.10 → IEEPA:9903.01.25: 10% |
📌 Note:
- Base tariff is higher (5.3%) than sculptures, but no Section 301 surtax applies here.
- IEEPA 10% still applies.
- Total 15.3% is slightly lower than sculptures due to the 0% Section 301 rate.
- Applies to plastic snow globes, plastic ornaments with photos, etc.
🎯 3. 9703.10.00.00 —— Original Sculptures and Statuettes
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:9703.10.00.00 → Section 301: 7.5% → IEEPA:9903.01.24: 10% |
📌 Note:
- Same rate as9703.90.00.00because both are in Chapter 97 (Works of Art).
- Applies only if the item qualifies as an "Original" sculpture. Mass-produced photo decor usually falls under9703.90.00.00.
🎯 4. 7117.90.90.00 —— Imitation Jewelry, of Other Materials
| Item | Content |
|---|---|
| Base Tariff | 11.0% |
| Section 301 Surtax | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tariff | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:7117.90.90.00 → Section 301: 7.5% → IEEPA:9903.01.24: 10% |
📌 Warning:
- Highest Tariff Among Options (28.5%).
- Only classify as "Imitation Jewelry" if the item is worn on the body (necklace, bracelet, pendant).
- A photo frame or wall decor should NOT be classified here to avoid overpaying.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (None Can Be Missing)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (plastic, resin, wood, metal), dimensions, weight. |
| ✅ Product Photos (Including Label) | ✔️ | Clear view of the item, showing it is "decorative" and not functional machinery. |
| ✅ Commercial Invoice | ✔️ | Must describe item accurately (e.g., "Plastic Photo Ornament" or "Resin Sculpture"). Avoid vague terms like "Photo Decor." |
| ✅ Packing List | ✔️ | Show packing details to prove bulk/retail nature. |
| ✅ Material Declaration | ✔️ | Explicitly state if made of plastic, resin, or other materials to justify HS Code. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Defines Code, Form Defines Chapter, Vague Names Lead to Audit!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Ornament with Photo | 3926.40.00.10 (Ornaments, of plastics) |
Calling it "Plastic Toy" → 25%+ Tariff |
| Resin Figurine with Photo | 9703.90.00.00 (Sculpture, other) |
Calling it "Plastic Figure" → Risk of reclassification |
| Photo Pendant/Necklace | 7117.90.90.00 (Imitation Jewelry) |
Calling it "Decoration" → Lower tariff but risk of penalty if worn |
| Framed Photo Art | 4911.10.90.00 (Not in Data) or 9703.90.00.00 |
If artistic sculpture → 9703; if printed picture → 4911 |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Plastic body, Metal frame) | Declare the primary material (plastic) for 3926.40.00.10 if it defines the character. |
| Original Art vs. Mass Production | Only 9703.10.00.00 applies to original works. Mass-produced photo decor goes to 9703.90.00.00 or 3926. |
| Wearable Photo Items | If it’s a necklace, classify as 7117.90.90.00 despite higher tax. Misclassification leads to penalties. |
| Wall Hanging Photo Art | If it’s a flat picture, it may not be 9703. Consider 4911 (Picture prints). If 3D relief, 9703.90.00.00. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.10 or 9703.90.00.00 |
15.3% - 17.5% | None specific | Section 301 & IEEPA apply |
| 🇨🇳 China | 3926.40.00.10 or 9703.90.00.00 |
0% - 5% | CCC (if applicable) | No additional surtaxes |
| 🇪🇺 EU | 3926.40.90 or 9703.00 |
0% - 4.5% | CE (if electronic) | No Section 301 equivalent |
| 🇦🇺 Australia | 3926.40.00 or 9703.00 |
5% | None | Standard MFN rates |
| 🇯🇵 Japan | 3926.40 or 9703.00 |
0% - 3% | PSE (if electronic) | No additional surtaxes |
📌 Conclusion:
- USA is the most complex market due to IEEPA (10%) and Section 301 (0-7.5%) layers.
- China Origin matters: Even if shipped from Vietnam, if manufactured in China, US tariffs may still apply.
- Plastic Decor (3926) often has a slight edge in total tax (15.3%) over Sculptures (9703, 17.5%) due to 0% Section 301 rate.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned the Hard Way)
❌ Error 1: Calling all "Photo Items" "Furniture" or "Toys"
👉 Consequence: Misclassification → High fines + Re-export costs.
❌ Error 2: Using "Photo Frame" for a 3D Sculpture
👉 Consequence: Customs may reclassify as 4911 (lower tax) but penalize for misdescription if it’s clearly a sculpture.
❌ Error 3: Ignoring "Imitation Jewelry" classification for wearables
👉 Consequence: If you declare a photo necklace as "Decoration" (3926) to save tax, customs will catch it → Back taxes + Penalty.
❌ Error 4: Not declaring "Chinese Origin" correctly
👉 Consequence: Automatic 25%+ surtax if not properly documented.
✅ Correct Approach:
"Plastic Photo Ornament, 3-inch, Decorative, Model XYZ, Made in China" →
3926.40.00.10
"Resin Sculpture with Photo Print, 12-inch, Art Decor, Model ABC, Made in China" →9703.90.00.00
🎯 VII. Conclusion: Professional Declaration, Save Time & Money!
🎯 Remember the Mnemonic:
🔹 "Plastic Decor = 15.3% (3926), Sculpture = 17.5% (9703), Jewelry = 28.5% (7117)"
🔹 "HS Code Saves Lives, Tax Rates Decide Profits, Declare Accurately to Avoid Fines!"
📌 Pro Tip:
If your "Photo Decor" is high-value art, consider applying for an Advance Ruling (US CBP) to confirm the HS Code and tariff liability. This prevents sudden tax hikes at customs.
📣 Immediate Action:
📞 Contact a Professional Customs Broker
📸 Provide Clear Product Photos & Material Specs
🚀 Ensure Smooth Customs Clearance, Maximize Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar of Tariff 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。