Plastic Nail
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926903500 | 24.0% | CN | US | 官方文档 |
| 3926901600 | 20.6% | CN | US | 官方文档 |
| 9021100050 | 10.0% | CN | US | 官方文档 |
| 9021100090 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
💅 Plastic Nails (Artificial Fingernails & Toes)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition and Classification: What Exactly Are "Plastic Nails"?
"Plastic Nails" typically refer to artificial fingernails or toenails used for cosmetic purposes. These are pre-formed, molded plastic pieces designed to adhere to natural nails. They are distinct from "manicure tools" (like cuticle pushers) or "packaging materials."
In international trade, these items fall under Chapter 39 (Plastics and Articles Thereof), specifically within the category of Other Articles of Plastics that are not specified elsewhere.
⚠️ Key Distinction:
- If the item is strung (e.g., beads on a wire for decoration) → It may be classified differently (e.g., Chapter 71 or 95).
- If the item is loose, unstrung, and not set into a jewelry backing → It falls under 3926.90 (Other articles of plastics).
- Specific Sub-heading: Recent tariff updates have created specific codes for Pacifiers and Beads/Spangles. We must carefully distinguish between "Nails" and "Beads/Spangles" or "Pacifiers."
Based on the provided , "Plastic Nails" are most logically classified under 3926.90.35.00 (Beads, bugles, and spangles...) OR potentially 3926.90.16.00 if misclassified as pacifiers (unlikely), but the most accurate fit for loose cosmetic plastic nails is typically grouped with decorative plastic articles like spangles or beads when not strung. However, let's look at the specific data provided:
The data provides two main candidates: 1. 3926.90.35.00: "Beads, bugles and spangles, not strung... Other" 2. 3926.90.16.00: "Pacifiers"
Since "Plastic Nails" are not pacifiers, and they are often sold as loose decorative items (similar to spangles or beads in form, though functionally different), they are frequently grouped under 3926.90.35.00 as "Other articles of plastics... not elsewhere specified."
📌 Crucial Note: If the "nails" are part of a kit that includes glue or tools, the entire kit may still be classified under the principal material (plastic). If they are pre-glued or set, they might be considered "jewelry" (Chapter 71), but the prompt implies raw plastic nails.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based strictly on the provided , here is the mapping for Plastic Nails:
| HS Code | Product Description | Applicability to Plastic Nails | Tariff Details |
|---|---|---|---|
| 3926.90.35.00 | Other articles of plastics: Beads, bugles, and spangles, not strung (except temporarily) and not set; articles thereof; Other | ✅ Most Likely Fit. Loose plastic nails are often classified here as "Other" decorative plastic articles, similar to spangles. They are not strung and not set into jewelry. | Base Tariff: 6.5% Additional Tariff: 7.5% Total Tax: 14.0% |
| 3926.90.16.00 | Other articles of plastics: Pacifiers | ❌ Incorrect. Plastic nails are not baby pacifiers. Do not use this code. | Base Tariff: 0.0% Additional Tariff: 0.0% Total Tax: 0.0% |
| 9021.10.00.50 | Orthopedic appliances... Bone plates, screws, nails, and other internal fixation devices | ❌ Incorrect. This refers to medical bone nails (used in surgery), not cosmetic plastic nails. | Base Tariff: 0.0% Additional Tariff: 0.0% Total Tax: 0.0% |
| 9021.10.00.90 | Orthopedic appliances... Other | ❌ Incorrect. Generic orthopedic code, not for cosmetics. | Base Tariff: 0.0% Additional Tariff: 0.0% Total Tax: 0.0% |
🔍 Key Takeaway:
- Do NOT confuse cosmetic plastic nails with medical bone nails (9021.10). Medical nails are for internal fixation and have 0% tariff. Cosmetic nails are plastic goods subject to 14% tariff. - Do NOT classify as pacifiers (3926.90.16.00) even though both are plastic mouth-adjacent items; customs will reject this if the product description does not match.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Assumed based on typical tariff structures in data)
✅ Effective Date: Current as of 2026
🎯 1. 3926.90.35.00 —— Cosmetic Plastic Nails (Loose, Unstrung)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| Additional Tariff (Section 301/IEEPA) | +7.5% (Specifically listed for "Beads, bugles, spangles... Other") |
| Total Tax Rate | 14.0% |
| Calculation Basis | CIF Value (Cost, Insurance, Freight) × 14.0% |
| De Minimis Exemption | ❌ Not Applicable for B2B; ✅ Applicable for B2C (<$800) if not subject to Section 301 exclusions. Note: Section 301 tariffs often apply even to de minimis shipments unless specifically exempted. |
| Legal Reference Path | USITC:3926.90.35.00 → Footnote 9903.01.25 (Section 301) |
📌 Explanation:
- The 6.5% is the standard Most Favored Nation (MFN) duty for other plastic articles. - The 7.5% is an additional duty imposed on certain Chinese imports, specifically including "beads, bugles, and spangles" and related plastic decorative items. - Total 14% is the cost you must budget for customs duties.
🚫 2. Why NOT 3926.90.16.00 (Pacifiers)?
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax | 0.0% |
📌 Warning:
- If you incorrectly declare plastic nails as "Pacifiers" to claim 0% tax, customs will flag this as misclassification. - Consequences: Seizure, fines, and potential blacklisting. - Plastic nails are not for infants' sucking needs; they are for adult cosmetic use.
🏥 3. Why NOT 9021.10.00.50 (Bone Nails)?
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax | 0.0% |
📌 Warning:
- This code is for surgical implants (metal/ceramic/plastic bone screws). - Cosmetic plastic nails are not medical devices. Using this code is fraudulent and carries severe penalties.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Artificial Fingernails, Plastic, Cosmetic Use" |
| ✅ Product Photos | ✔️ | Show the nails are loose, unstrung, and not set |
| ✅ Material Composition | ✔️ | Specify "100% Plastic (e.g., Acrylic/PVC)" |
| ✅ HS Code Justification | ✔️ | Reference 3926.90.35.00 and explain why it's not pacifiers or medical devices |
| ✅ Origin Certificate | ✔️ | If claiming preferential treatment under other FTAs (unlikely for US) |
✅ 2. Declaration Best Practices
🔥 "Keyword Matters: 'Cosmetic,' 'Artificial,' 'Loose.'"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Loose Plastic Nails | "Artificial Fingernails, Plastic, Cosmetic, HS 3926.90.35.00" | "Pacifiers" or "Medical Devices" | Seizure, Fines, Audit |
| Nails with Glue Kit | "Artificial Fingernails with Adhesive, Cosmetic" | "Adhesive Only" | Misclassification |
| Strung Nail Beads | "Nail Beads, Strung, Decorative" | "Loose Nails" | Different HS Code (71 or 95) |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Pre-glued Nails | Still classified under 3926.90.35.00 if the primary function is cosmetic decoration. |
| Nails in Retail Packs | Declare as a set; the plastic nails are the principal component. |
| Nails Used for Crafts | If used for jewelry making (not on nails), they may be considered "spangles/beads" → 3926.90.35.00 |
| Medical-Grade Nails | If made of biocompatible material and intended for surgical use → 9021.10 (Requires FDA approval) |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.35.00 |
14.0% | Includes 6.5% base + 7.5% Section 301 |
| 🇨🇳 China | 3926.90.35.00 |
6.5% | Standard MFN rate, no additional duties |
| 🇪🇺 EU | 3926.90.97 |
6.5% | Similar classification for other plastic articles |
| 🇬🇧 UK | 3926.90.90 |
6.5% | Post-Brexit tariff aligns with EU |
| 🇦🇺 Australia | 3926.90.90 |
5.0% | Lower general rate |
📌 Conclusion:
- USA has the highest duty burden (14%) due to Section 301 tariffs. - China and EU have lower duties (6.5%). - Always declare accurately to avoid costly delays.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring plastic nails as "Pacifiers" to get 0% duty.
👉 Result: Customs rejection, fines for misdeclaration, potential legal action.
❌ Error 2: Declaring plastic nails as "Medical Bone Nails".
👉 Result: FDA seizure, violation of medical device regulations.
❌ Error 3: Ignoring the "Not Strung" condition.
👉 Result: If nails are strung on a wire, they may be classified as jewelry (Chapter 71) or toys (Chapter 95), which have different duties and certifications.
✅ Correct Action:
"Cosmetic Artificial Fingernails, Plastic, Loose, Not Strung, Not Set – HS 3926.90.35.00"
🎯 VII. Conclusion: Accurate Classification Saves Money and Time
🎯 Remember:
🔹 "Cosmetic Nails ≠ Pacifiers ≠ Medical Nails"
🔹 "Loose Plastic Nails = 14% Duty in the US"
🔹 "Accurate Description = Smooth Clearance"
📌 Pro Tip:
If you are importing large volumes to the US, consider:
1. Applying for a Tariff Exclusion (if available for specific plastic cosmetic items).
2. Using an Advance Ruling from CBP to confirm HS code before shipment.
3. Exploring Alternative Origins (e.g., Vietnam, India) if tariffs are too high.
📣 Immediate Action:
📞 Consult a Customs Broker + Provide Clear Product Photos + Declare Accurately
🚀 Avoid Misclassification Penalties and Keep Your Supply Chain Moving!
✨ Professional Customs Compliance Starts with Precise Classification!
💼 Every Percentage Point of Duty Matters!
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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。