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Plastic Table Decor

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
3924901050 13.3% CN US 官方文档
3924902000 13.4% CN US 官方文档
3926904000 12.8% CN US 官方文档
9403708020 35.0% CN US 官方文档

商品图片

AI分析

🍽️ Plastic Table Decor (Decorations)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Plastic Home & Office Accessories
📌 I. Product Definition & Classification: Do You Really Know "Plastic Table Decor"?

"Plastic Table Decor" is a broad category covering items used to beautify dining tables, office desks, or event spaces. In international trade, the specific HS Code depends heavily on the specific form and intended use (Home vs. Office/General), as well as the material composition.

Because the name "Plastic Table Decor" is generic, customs officials will look at the physical characteristics to determine the correct classification. The following analysis breaks down the 5 most likely HS Codes based on your product's specific nuances.

⚠️ Key Distinction Points:
- If it is a frame, plaque, or general ornament → Likely Chapter 39 (Plastics) or Chapter 94 (Furniture) depending on structure.
- If it resembles household textiles (e.g., plastic tablecloths, runners) → Likely Chapter 39 (Household Articles).
- If it is considered furniture (e.g., small stands, placemat holders) → Could be Chapter 94 (Furniture).


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Material/Logic Match
3926.40.00.90 Other articles of plastic (Other ornaments) General plastic ornaments, figurines, decorative statues Plastic Material + "Other Ornaments" fallback
3924.90.10.50 Other household articles of plastic (Like furnishings: curtains, tablecloths) Plastic table runners, decorative mats, "furnishing-like" decor Plastic Material + "Furnishings/Table decor" logic
3924.90.20.00 Other household articles of plastic (Other) Plastic office decor, photo frames, general "household" style decor Plastic Material + "Household/Office Decor" logic
3926.90.40.00 Other articles of plastic (Other) General plastic decorative items not specified elsewhere Plastic Material + "Other" general fallback
9403.70.80.20 Other furniture of plastic (For offices) Plastic decorative stands, desks, or furniture-like decor items Plastic Material + Office Use + "Furniture" definition

🔍 重点提醒 (Key Reminders):
- 3924 vs. 3926: If the item is used like a tablecloth, napkin, or placemat (flexible, textile-like function), use 3924. If it is a rigid ornament, 3926 is more appropriate.
- 3926 vs. 9403: If the "decor" is actually a stand or holder that qualifies as "furniture," it may fall under 9403. However, small decorative items are usually 3926.
- Tax Impact: Misclassification can lead to significant duty differences (e.g., 12.8% vs. 35.0%).


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Surcharges)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: From November 10, 2025 (and subsequent imports)

🎯 1. 3926.40.00.90 —— Plastic Ornaments (Other)

Item Content
Base Tariff 5.3% (ad valorem)
Section 301 Additional Tariff 0.0%
IEEPA Additional Tariff +10% (Targeting China/HK products, effective Nov 10, 2025)
Total Tariff 15.3%
Tax Calculation CIF Value × 15.3%
De Minimis Exemption Not Applicable (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.24USITC:3926.40.00.90

📌 Explanation:
- This code covers general plastic ornaments.
- The 10% IEEPA surcharge is the key cost driver here, added on top of the base 5.3%.
- Total 15.3% is a moderate rate compared to furniture classifications.


🎯 2. 3924.90.10.50 —— Household Articles (Like Furnishings/Tablecloths)

Item Content
Base Tariff 3.3% (ad valorem)
Section 301 Additional Tariff 0.0%
IEEPA Additional Tariff +10%
Total Tariff 13.3%
Tax Calculation CIF Value × 13.3%
De Minimis Exemption Not Applicable (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.24USITC:3924.90.10.50

📌 Note:
- If your product is flexible (e.g., plastic table runners, decorative mats), this is the most cost-effective classification.
- The logic is that it falls under "like furnishings" (similar to curtains/tablecloths).
- Total 13.3% is the lowest among the options, making it ideal if the product shape allows.


🎯 3. 3924.90.20.00 —— Other Household Articles (Other)

Item Content
Base Tariff 3.4% (ad valorem)
Section 301 Additional Tariff 0.0%
IEEPA Additional Tariff +10%
Total Tariff 13.4%
Tax Calculation CIF Value × 13.4%
De Minimis Exemption Not Applicable (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.24USITC:3924.90.20.00

📌 Note:
- This is a "catch-all" for household plastic decor that doesn't fit the "furnishing" category.
- Includes plastic frames, office desk ornaments, etc.
- Total 13.4% is nearly identical to 3924.90.10.50, but slightly higher base.


🎯 4. 3926.90.40.00 —— Other Plastic Articles (Other)

Item Content
Base Tariff 2.8% (ad valorem)
Section 301 Additional Tariff 0.0%
IEEPA Additional Tariff +10%
Total Tariff 12.8%
Tax Calculation CIF Value × 12.8%
De Minimis Exemption Not Applicable (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.24USITC:3926.90.40.00

📌 Note:
- This is a general "other" category for plastic goods.
- It has the lowest base tariff (2.8%) and the same 10% IEEPA surcharge.
- Total 12.8% is the lowest overall tax rate.
- Use Case: If the item is a rigid plastic ornament that doesn't fit neatly into "ornaments" (3926.40) or "household" (3924), this is the safest, cheapest fallback.


🎯 5. 9403.70.80.20 —— Plastic Furniture (For Offices)

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Additional Tariff +25.0%
IEEPA Additional Tariff +10%
Total Tariff 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Exemption Not Applicable (deny_de_minimis)
Legal Basis Path IEEPA:9901.25USITC:9403.70.80.20FOOTNOTE:9903.01.24

📌 Critical Warning:
- This code is for furniture (e.g., plastic stands, desks, shelving units used for decor).
- The 25% Section 301 tariff is extremely high.
- Total 35.0% is the highest tax rate.
- Do NOT use this unless the item is clearly a piece of furniture (e.g., a large plastic table, a sturdy stand). Small decorative items should not be classified here to avoid excessive duties.


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)

✅ 1. Required Documentation Checklist (All are Mandatory)

Document Mandatory Explanation
Product Specifications ✔️ Must detail material (100% Plastic? ABS? PVC?), dimensions, weight.
Product Photos ✔️ Clear images of the item in use (e.g., on a table) to prove "decor" purpose.
Commercial Invoice ✔️ Must clearly state "Plastic Table Decor" or "Plastic Ornament." Avoid vague terms like "Gift."
Packing List ✔️ Show individual items to prove they are not "furniture sets."
Material Declaration ✔️ Confirm no wood, metal, or textile components (which would change HS Code).
Origin Certificate (CO) ✔️ Required to prove CN origin for IEEPA calculation.

✅ 2. Declaration Tips (Key Mantras)

🔥 “Plastic Shape Matters, Furniture is Expensive, General Fallback is Cheapest!”

Situation Correct Declaration Wrong Practice
Plastic Figurines/Statues 3926.40.00.90 Misdeclare as "Furniture" → 35% Duty
Plastic Table Runners/Mats 3924.90.10.50 Misdeclare as "Ornaments" → 15.3%
Plastic Desk Ornaments 3926.90.40.00 or 3924.90.20.00 Misdeclare as "Furniture" → 35%
Small Plastic Stands 3926.90.40.00 Claim as "Furniture" → 35%

✅ 3. Special Scenarios Handling

Scenario Handling Advice
Mixed Materials If the decor has metal parts (e.g., a plastic figure on a metal base), it may fall under Metal Articles or Mixed Material rules. Keep it 100% plastic to stay in Chapter 39.
Packaging as Decor If the box itself is decorative plastic, declare the contents as the primary product.
Custom OEM Decor Provide design drawings to prove it is a "decorative item" and not "furniture."
Office vs. Home If used in both, 3926 (General Plastic) or 3924 (Household) are safer than 9403 (Furniture).

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Remarks
🇺🇸 USA 3926.90.40.00 12.8% None usually Lowest Duty Option
🇨🇳 China 3926.90.40.00 5.3% None Low base duty
🇪🇺 EU 3926.90.40.00 6.5% CE/RoHS No IEEPA surcharge
🇬🇧 UK 3926.90.40.00 6.5% UKCA Post-Brexit rules apply
🇦🇺 Australia 3926.90.40.00 5.0% None Low duty

📌 Conclusion:
- USA is the most complex market due to IEEPA 10% + Section 301 25% (for furniture).
- For US Imports, 3926.90.40.00 (12.8%) or 3924.90.10.50 (13.3%) are the most cost-effective.
- Avoid 9403 unless it is clearly furniture, as the 35% rate is prohibitive.


📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)

Mistake 1: Calling a plastic figurine "Office Furniture"
👉 Consequence: Duty jumps from 12.8% to 35.0%Massive Cost Increase!

Mistake 2: Using "Tablecloth" code for a rigid plastic plaque
👉 Consequence: Customs may reject 3924.90.10.50 due to material/form mismatch → Delays/Re-inspection

Mistake 3: Vague Declaration "Plastic Gift"
👉 Consequence: Customs assigns a generic code with higher duty or asks for clarification → Clearance Delay

Mistake 4: Ignoring IEEPA 10% Surcharge
👉 Consequence: Underestimating costs by 10% → Profit Erosion

Correct Approach:

"Plastic Table Ornament, Rigid, 100% PVC, Decorative Statue, Model XYZ"
Use 3926.90.40.00 for the best balance of cost and safety.


🎯 VII. Conclusion: Professional Declaration, Save Cost, Ensure Smooth Clearance!

🎯 Remember the Mantra:

🔹 "Plastic Decor, Check Shape: Furniture is 35%, General is 12.8%."
🔹 "IEEPA 10% Applies to All, Don't Miss It!"
🔹 "Lowest Duty for Plastic Ornaments: 3926.90.40.00!"


📌 Tips:
- If your product is flexible (like a plastic table runner), use 3924.90.10.50 (13.3%).
- If your product is rigid (like a statue or vase), use 3926.90.40.00 (12.8%).
- Never classify small plastic decor as Furniture (9403) unless it is structurally a piece of furniture.


📣 Immediate Action:

📞 Consult a professional customs broker + Provide product photos + Apply for HS Code Pre-ruling if uncertain.
🚀 Ensure your plastic table decor clears customs smoothly, efficiently, and cost-effectively!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of duty cost deserves precise calculation!

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。

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。