Plush Keychain
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9503000073 | 10.0% | CN | US | 官方文档 |
| 6307907500 | 14.3% | CN | US | 官方文档 |
| 3926909905 | 22.8% | CN | US | 官方文档 |
| 9503000071 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🧸 Plush Keychain (毛绒挂饰/钥匙扣)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Customs Strategy
📌 Part I: Product Definition & Classification: What Exactly is a "Plush Keychain"?
A plush keychain is a small accessory typically made of fabric (often polyester or acrylic) stuffed with soft filling, featuring a keyring, loop, or clip for attachment. In international trade, its classification hinges on two critical factors: Material Composition (Plastic vs. Textile) and Function/Use (Toy vs. Accessory).
Key Distinction Points: * Toy vs. Accessory: If it resembles a doll or animal and is primarily marketed as a play item or collectible, it leans towards Chapter 95 (Toys). * Material Conflict: If the "plush" is merely a surface layer and the structural integrity comes from plastic/resin (e.g., a plastic body with a fur-like coat), it may fall under Chapter 39 (Plastics). If it is genuinely textile-based, it falls under Chapter 63 (Made-up Textile Articles).
📦 Part II: HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application Scenario | Material/Logic Basis |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastic (Plastic-based Plush Pendant) | Plastic/resin body with fabric coating; no specific listing | ⚠️ Plastic Dominant: Classified as plastic articles when material is synthetic resin/plastic. |
9503.00.00.73 |
Other toys (Dolls/Plush Toy Accessory) | Plush toy form; clear "toy" or "collectible" nature | ✅ Toy Category: Fits "Dolls/Other Toys"; material inferred as textile/fabric. |
6307.90.75.00 |
Other made-up textile articles (Textile Pendant/Accessory) | Fabric-based pendant; no specific textile function | ✅ Textile Category: "Plush" implies textile material; used as an accessory/pendant. |
3926.90.99.05 |
Other plastic articles (General Plastic Accessory) | Unspecified material; fallback for plastic-like consumer goods | ⚠️ Plastic Fallback: Generic plastic consumer good if material is ambiguous but non-metallic. |
9503.00.00.71 |
Other toys (Dolls/Plush Toy - Specific Subheading) | Plush doll shape; explicitly classified as toy/doll | ✅ Toy Category: Direct match for "Dolls/Other Toys"; material inferred as plush/fabric. |
🔍 Critical Insight:
- Toys (9503) often have 0% Base Duty (minus Section 301/IEEPA penalties), making them potentially cheaper than plastic/textile counterparts if duties are structured favorably.
- Plastics (3926) generally carry higher base duties (5.3%) but may have different penalty structures.
- Textiles (6307) sit in the middle (4.3% base duty).
- The "Plush" Keyword is Ambiguous: Customs may interpret "plush" as either a textile (6307) or a plastic article with a fur-like finish (3926) depending on manufacturing details.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 Policy (Includes Section 301 & IEEPA)
🎯 1. The "Toy" Path: 9503.00.00.73 & 9503.00.00.71
Best for products clearly marketed as toys, dolls, or collectibles.
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 (Add'l Tariff) | 0.0% (Note: Data indicates 0% for these specific sub-codes in this dataset) |
| 122 Clause Tariff (IEEPA) | +10% (Targeting specific Chinese-origin goods) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Exemption | ⚠️ Check Specific Rules: While base is 0, the 10% IEEPA tariff may negate de minimis benefits depending on total shipment value and current CBP enforcement. |
| Legal Basis Path | IEEPA:9903.01.25 (122 Clause) → USITC:9503.00.00.73/71 |
📌 Explanation:
- The Base Duty is 0%, which is highly advantageous.
- The 10% IEEPA tariff is the primary cost driver.
- Net Cost: 10% total. This is significantly lower than the plastic category (22.8%).
🎯 2. The "Plastic" Path: 3926.90.99.89 & 3926.90.99.05
Best for hard plastic keychains with fur-like coating or ambiguous material.
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| Section 301 (Add'l Tariff) | +7.5% |
| 122 Clause Tariff (IEEPA) | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (High combined rate usually exceeds de minimis thresholds or is explicitly denied). |
| Legal Basis Path | IEEPA:9903.01.25 → 301:7.5% → Base:5.3% → USITC:3926.90.99.89/05 |
📌 Explanation:
- Base Duty (5.3%) + Section 301 (7.5%) + IEEPA (10%) = 22.8%.
- This is a high-cost classification.
- Section 301 applies heavily to plastic goods from China.
- Net Cost: 22.8% total. More than double the "Toy" classification.
🎯 3. The "Textile" Path: 6307.90.75.00
Best for purely fabric-based keychains/pendants.
| Item | Content |
|---|---|
| Base Duty Rate | 4.3% (Ad Valorem) |
| Section 301 (Add'l Tariff) | 0.0% (Note: Data indicates 0% for this sub-code) |
| 122 Clause Tariff (IEEPA) | +10% |
| Total Tax Rate | 14.3% |
| Tax Calculation | CIF Value × 14.3% |
| De Minimis Exemption | ⚠️ Dependent: May be eligible for de minimis if total value is low, but the 10% IEEPA still applies. |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6307.90.75.00 |
📌 Explanation:
- Base Duty (4.3%) + IEEPA (10%) = 14.3%.
- No Section 301 for this specific textile sub-code in this dataset.
- Net Cost: 14.3% total. A middle-ground option, cheaper than plastic but more expensive than toys.
🛠️ Part IV: Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail: Material (e.g., "100% Polyester Outer, PP Cotton Filling"), Dimensions, Weight. |
| ✅ Material Composition Sheet | ✔️ | Crucial for distinguishing between 3926 (Plastic) vs. 6307/9503 (Textile/Toy). |
| ✅ Photos (Front/Back/Tags) | ✔️ | Show keyring type, stuffing, and any "Toy" branding or warnings. |
| ✅ Commercial Invoice | ✔️ | Describe clearly: "Plush Keychain, Polyester, Model XYZ". Avoid vague terms like "Accessory". |
| ✅ Packing List | ✔️ | Show quantity and net/gross weight. |
✅ 2. Classification Strategy (Key Takeaways)
| Scenario | Recommended HS Code | Total Tax | Why? |
|---|---|---|---|
| Marketed as "Toy/Doll" | 9503.00.00.73 / .71 |
10.0% | Lowest tax rate. Base duty 0%. |
| Pure Fabric Pendant | 6307.90.75.00 |
14.3% | Moderate tax. No Section 301. |
| Hard Plastic with Fur | 3926.90.99.89 / .05 |
22.8% | Highest tax. High base + Section 301. |
🔥 "Toy vs. Plastic" Rule of Thumb:
If your plush keychain looks like a character/doll and is sold in toy stores, argue for9503(10%).
If it is a simple abstract shape made of hard plastic with a fur coating, customs may insist on3926(22.8%).
If it is a soft fabric patch/pendant, argue for6307(14.3%).
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| De Minimis (Section 321) | For shipments under $800: - 9503 (10%) may still apply, but if the total tax is low, it might be exemptable. - 3926 (22.8%) will definitely incur tax and require full entry filing. |
| Material Ambiguity | Provide a third-party lab test confirming the shell material. If it's >50% textile, push for 6307 or 9503. |
| "Keychain" Labeling | Emphasize "Plush Doll/Toy" in the description to trigger 9503. Avoid "Plastic Pendant" wording. |
🌍 Part V: Global Market Comparison (2026 Outlook)
| Market | Recommended HS Code | Est. Total Duty (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.73 |
10.0% (10% IEEPA) | FCC/CPSC if applicable |
| 🇺🇸 USA | 3926.90.99.89 |
22.8% (5.3% Base + 7.5% 301 + 10% IEEPA) | High compliance burden |
| 🇨🇳 China | 9503 |
~5-10% (Import Duty) | CCC Certification |
| 🇪🇺 EU | 9503 |
0-4.5% (Standard) | CE Marking (Safety) |
| 🇬🇧 UK | 9503 |
0-4.5% | UKCA Marking |
📌 Conclusion:
- USA is the most complex market due to IEEPA (122 Clause) and Section 301.
- Aim for9503(Toys) in the US to save ~12-13% in tariffs compared to plastic classifications.
- EU/UK are more favorable, with standard duties around 0-4.5% for toys.
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a plush doll keychain as 3926 (Plastic)
👉 Consequence: Pay 22.8% instead of 10%. Overpayment of ~12.8% per unit.
👉 Fix: Prove it's a "Toy" via marketing materials and shape.
❌ Error 2: Using vague description "Accessory"
👉 Consequence: Customs may reclassify to the highest possible duty rate (3926 or 6307) due to lack of info.
👉 Fix: Use specific terms: "Plush Toy Keychain" or "Textile Pendant".
❌ Error 3: Ignoring the "122 Clause" (IEEPA 10%)
👉 Consequence: Even if Base Duty is 0% (e.g., Toys), the 10% IEEPA still applies. Total is never 0%.
👉 Fix: Budget for 10% minimum for US-bound goods from China.
✅ Correct Declaration Example:
"Plush Toy Keychain, Polyester Fabric, PP Cotton Filling, Keyring Attached, Model ABC, Not for Children Under 3"
🎯 Part VII: Conclusion: Smart Classification Saves Money!
🎯 Remember:
🔹 "Plush = Toy? Use 9503 (10%)."
🔹 "Plush = Plastic? Use 3926 (22.8%)."
🔹 "Plush = Fabric? Use 6307 (14.3%)."
🔹 "IEEPA 10% is unavoidable for China-origin goods in the US."
📌 Pro Tip:
If your product is soft, fabric-based, and toy-like, always push for 9503.00.00.73 or .71. The 0% base duty saves you significant money compared to plastic or textile alternatives.
📣 Immediate Action:
📞 Verify Material: Confirm if your plush keychain is >50% textile or plastic.
🚀 Apply for Advance Ruling: If high volume, request a binding ruling from CBP to lock in the9503classification.
💼 Optimize Packaging: Label as "Toy" or "Collectible" to support9503classification.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on Saving These 12.8% Tariffs!
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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。