Resin Button
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9606214000 | 0.0% | CN | US | 官方文档 |
| 9606216000 | 39.7% | CN | US | 官方文档 |
| 7117905500 | 24.7% | CN | US | 官方文档 |
| 3926902500 | 24.0% | CN | US | 官方文档 |
| 7117907500 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🔘 Resin Buttons (Button Clasps)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Resin Buttons"?
Resin buttons are fastening devices made from synthetic resins (acrylic, polyester, etc.). In international trade, their classification depends heavily on the material composition, function, and intended use (fashion accessory vs. functional clothing part). Misclassification leads to significant duty discrepancies, especially under US trade policies.
⚠️ Key Distinction Points:
- Are they functional fasteners for clothing? → Likely Chapter 96.
- Are they decorative accessories (jewelry)? → Likely Chapter 71.
- Are they generic plastic parts not specific to buttons? → Likely Chapter 39.
- Are they raw materials (resin-based)? → Specific subheadings apply based on resin type.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicability | Material/Feature | Total Duty (US/CN) |
|---|---|---|---|---|
9606.21.40.00 |
Buttons of acrylic resin or polyester resin | Functional clothing fasteners | Acrylic/Polyester Resin | 0.3¢/line/gross + 4.6% + 25% + 10% |
9606.21.60.00 |
Buttons of plastic | Generic plastic buttons | Plastic (General) | 39.7% |
7117.90.55.00 |
Imitation Jewelry & Other Articles | Decorative jewelry components | Imitation Jewelry | 24.7% |
3926.90.25.00 |
Other Articles of Plastic | Non-button plastic goods | General Plastic | 24.0% |
7117.90.75.00 |
Articles of Plastic, Used as Jewelry Accessories | Low-duty decorative parts | Plastic Jewelry Parts | 10.0% |
🔍 Key Reminder:
- Functional vs. Decorative: If the button is purely decorative and resembles jewelry, it may fall under 7117 (Imitation Jewelry). If it is a standard clothing button, it falls under 9606.
- Material Specificity: Acrylic/Polyester resins have a specific subheading (9606.21.40) with a unique specific duty (per line), while generic "plastic" buttons fall under9606.21.60with ad valorem duties.
- Trade War Impact: Most categories incur 25% Section 301 tariffs and 10% IEEPA tariffs if applicable. Only7117.90.75.00currently shows 0% additional tariffs (excluding base), making it the lowest risk if structurally compliant.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Ongoing (Check for updates)
🎯 1. 9606.21.40.00 —— Buttons of Acrylic Resin or Polyester Resin
| Item | Content |
|---|---|
| Base Duty | 0.3¢ per line/gross + 4.6% |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Duty | Complex (Specific + Ad Valorem + Surcharges) |
| Tax Calculation | (Value × 4.6%) × 1.35 + (0.3¢/line/gross) |
| De Minimis Eligible? | ❌ No (Generally, Section 301 goods are excluded from de minimis) |
| Legal Basis Path | USITC:9606.21.40.00 → FOOTNOTE:9903.88.01 (25%) → IEEPA:9903.01.24 (10%) |
📌 Explanation:
- This is the most precise classification for high-quality acrylic/polyester buttons.
- The 0.3¢/line/gross is a specific duty, meaning it charges per button, which can add up for large volumes.
- Total burden is high due to 35% combined surcharges (25% + 10%).
🎯 2. 9606.21.60.00 —— Buttons of Plastic
| Item | Content |
|---|---|
| Base Duty | 4.7% |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Duty | 39.7% |
| Tax Calculation | CIF Value × 39.7% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | USITC:9606.21.60.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.24 |
📌 Note:
- If the resin cannot be specifically identified as "acrylic" or "polyester," customs may default to this "plastic" category.
- Higher effective rate than the acrylic-specific one for large volumes due to lack of specific duty benefit, but simpler to calculate.
🎯 3. 7117.90.55.00 —— Imitation Jewelry & Other Articles
| Item | Content |
|---|---|
| Base Duty | 7.2% |
| Section 301 Duty | +7.5% (Note: Lower Section 301 rate for some jewelry items) |
| IEEPA Duty | +10.0% |
| Total Duty | 24.7% |
| Tax Calculation | CIF Value × 24.7% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | USITC:7117.90.55.00 → FOOTNOTE:9903.07.01 (7.5%) → IEEPA:9903.01.24 |
📌 Strategy:
- If the button is decorative (e.g., large, gem-like, fashion-forward), classify as Imitation Jewelry.
- Significantly lower duty (24.7%) compared to functional buttons (~39.7%).
- Must prove decorative intent (e.g., sold as accessories, not just fasteners).
🎯 4. 3926.90.25.00 —— Other Articles of Plastic
| Item | Content |
|---|---|
| Base Duty | 6.5% |
| Section 301 Duty | +7.5% |
| IEEPA Duty | +10.0% |
| Total Duty | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | USITC:3926.90.25.00 → FOOTNOTE:9903.07.01 → IEEPA:9903.01.24 |
📌 Note:
- Use only if the item is not clearly a button or jewelry (e.g., plastic fasteners that don't fit other categories).
- Risk of reclassification by customs if deemed a "button."
🎯 5. 7117.90.75.00 —— Articles of Plastic, Used as Jewelry Accessories
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | 0.0% |
| IEEPA Duty | +10.0% |
| Total Duty | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligible? | ❌ No (IEEPA applies) |
| Legal Basis Path | USITC:7117.90.75.00 → IEEPA:9903.01.24 |
📌 Critical Advantage:
- Lowest Tax Rate: Only 10% IEEPA applies. No base duty, no Section 301.
- Strict Condition: Must be clearly defined as jewelry accessories or decorative items, not functional clothing fasteners.
- Best Option: If your resin buttons are fashionable, decorative, and can be justified as jewelry components, this is the most cost-effective classification.
🛠️ 4. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Preparation Checklist (Essential)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material breakdown (Acrylic vs. Polyester vs. Generic Plastic) |
| ✅ Photos (Clear) | ✔️ | Show shape, size, and whether it looks like a button or jewelry |
| ✅ Intended Use Statement | ✔️ | Explicitly state: "For use as fashion accessories/jewelry components" if targeting 7117 |
| ✅ Commercial Invoice | ✔️ | Use precise names: "Decorative Resin Buttons" vs. "Clothing Fasteners" |
| ✅ Material Test Report | ✔️ | To prove material composition (Acrylic/Polyester) for 9606.21.40 |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Function vs. Fashion: Choose Wisely!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Standard Shirt Buttons | 9606.21.40.00 (if Acrylic) or 9606.21.60.00 |
Misdeclare as Jewelry → Risk of Penalty |
| Decorative/Fashion Buttons | 7117.90.75.00 (Lowest Duty) |
Misdeclare as Clothing Fasteners → 39.7% |
| Raw Resin Granules | 3926.90.25.00 |
Misdeclare as Finished Goods → Rejection |
| Mixed Bulk Orders | Split by use/function | Single HSC for mixed types → Audit Risk |
✅ 3. Special Case Handling
| Situation | Advice |
|---|---|
| OEM Custom Buttons | Provide design files to prove decorative intent if claiming 7117 |
| Buttons with Metal Eyes | May be reclassified as "Metal Fasteners" or mixed materials; consult specialist |
| Small Samples (<$800) | Still subject to tariffs if flagged as Section 301/IEEPA goods (De Minimis exceptions apply but are risky for China-origin goods) |
| Resin Type Dispute | If customs disputes "Acrylic," default to "Plastic" (9606.21.60) with higher duty |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 7117.90.75.00 (if decorative) |
10.0% | Lowest rate; 9606 ~39.7% |
| 🇺🇸 USA | 9606.21.40.00 (Acrylic) |
~35%+ | Specific duty + surcharges |
| 🇪🇺 EU | 9606.21.00 |
0-6.5% | No Section 301; Lower base rates |
| 🇨🇳 China | 9606.21.00 |
0-15% | Import duty varies; No IEEPA |
| 🇬🇧 UK | 9606.21.00 |
0-6.5% | Post-Brexit tariffs; No US surcharges |
📌 Conclusion:
- USA is the most challenging market due to Section 301 and IEEPA tariffs.
- Strategic Shift: If selling to the US, emphasize the decorative/jewelry aspect to utilize7117.90.75.00(10% total) instead of functional button categories (35-40% total).
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling "Resin Buttons" just "Buttons" without specifying material.
👉 Consequence: Customs may default to 9606.21.60.00 (39.7%) if acrylic cannot be proven.
❌ Mistake 2: Using 7117 for standard shirt buttons.
👉 Consequence: Customs rejection for misclassification; audits and back taxes.
❌ Mistake 3: Ignoring IEEPA 10% tariff.
👉 Consequence: Underpayment of duties; seizure or penalties.
❌ Mistake 4: Mixing functional and decorative buttons in one shipment without clear separation.
👉 Consequence: Entire shipment may be reclassified under the highest duty rate.
✅ Correct Practice:
"Decorative Resin Buttons for Fashion Accessories, Model XYZ, Made of Acrylic Resin, Non-Functional as Fasteners"
🎯 7. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember:
🔹 "Function = 9606 (High Duty), Decoration = 7117 (Low Duty)"
🔹 "Acrylic/Polyester has specific duty, Plastic has ad valorem"
🔹 "IEEPA 10% applies to almost all China-origin goods in US"
📌 Pro Tip:
If your resin buttons are fashion-focused, declare them as "Jewelry Accessories" under 7117.90.75.00 to save up to 30% in duties.
Always provide photographs and material specs to support your classification.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide product images + Apply for Advance Ruling if volume is large
🚀 Clear customs smoothly, reduce costs, and maximize profits!
✨ Professional clearance starts with precise classification!
💼 Every cent of tax 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。