Resin Decorations
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 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
| 7117907500 | 10.0% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Resin Decorations – Comprehensive HS Code & Tariff Guide (2026 Update)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 Latest Tariff Rules | Expert-Level Compliance Framework
📌 One Product, Multiple Codes – Why the Tax Varies So Much!
Resin decorations are popular in home décor, gift markets, and retail displays. But here’s the catch: the same product can be classified under different HS Codes based on its form, function, and intended use, leading to wildly different tariffs — from 10% to 28.5%!
This guide breaks down every possible HS Code for resin decorations, explains why each applies, and gives actionable clearance advice to avoid costly mistakes.
📦 1. HS Code Breakdown: Which Code Fits Your Resin Decoration?
| HS Code | Product Description | Why It Applies | Tax Rate |
|---|---|---|---|
3926.40.00.90 |
Resin decorative items, made of resin, shaped as statues or ornamental objects | Used for artistic or decorative purposes (e.g., figurines, garden ornaments, wall art) | 15.3% |
3926.90.99.89 |
Resin decorative items, plastic-based, classified as “other” plastic products | Not specifically covered under 3926.40; broader category for non-standard resin décor | 22.8% |
7117.90.90.00 |
Resin pendants/hangings, made of resin, used as imitation jewelry | Designed to hang or be worn, mimics jewelry (e.g., keychains, earrings, necklaces) | 28.5% |
7117.90.75.00 |
Resin pendants/hangings, made of plastic, classified as imitation jewelry | Lower tax due to no USITC/IEEPA add-ons; often used for low-cost fashion accessories | 10.0% |
3926.40.00.90 |
Resin hangings/pendants, made of resin, used as decorative items (non-jewelry) | Falls under general decorative items, not jewelry, so lower tax than 7117 | 15.3% |
⚠️ Critical Insight:
- The same resin pendant can be taxed at 10% or 28.5%, depending on how it's described in customs declaration.
- Form matters: Is it a statue? →3926.40.00.90.
- Is it meant to be worn or hung like jewelry? →7117.90.90.00or7117.90.75.00.
💰 2. Tariff Breakdown: What’s Driving the Tax?
🎯 1. 3926.40.00.90 – Resin Decorative Items (Statues, Ornaments, Art)
| Component | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 15.3% |
| Legal Basis | IEEPA:9903.01.24 → 3926.40.00.90 → FOOTNOTE:9903.88.01 |
✅ When to Use This Code:
- Resin figurines (e.g., angels, animals, garden statues)
- Wall art, candle holders, decorative boxes
- Items not designed to be worn or resemble jewelry
🎯 2. 3926.90.99.89 – Other Resin Decorative Items (Plastic-Based, General Use)
| Component | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 22.8% |
| Legal Basis | IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
⚠️ Why Higher Tax?
- This code is not specific to artistic décor; it’s a “catch-all” for non-standard plastic items. - Section 301 (7.5%) applies because the product is made in China and falls under U.S. trade enforcement. - Not suitable for high-end art or collectibles — use3926.40.00.90instead.
🎯 3. 7117.90.90.00 – Resin Hangings / Pendants (Imitation Jewelry)
| Component | Detail |
|---|---|
| Base Duty | 11.0% |
| Additional Duty (Section 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 28.5% |
| Legal Basis | IEEPA:9903.01.24 → USITC:7117.90.90.00 → FOOTNOTE:9903.88.01 |
💡 Why So High?
- This code is specifically for imitation jewelry (e.g., resin earrings, keychains, pendants). - High base duty (11%) + Section 301 (7.5%) + IEEPA (10%) = 28.5%. - Best for: Fashion accessories, gift sets, seasonal holiday items.
🎯 4. 7117.90.75.00 – Resin Pendants (Plastic, Imitation Jewelry – Low Tax)
| Component | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 10.0% |
| Legal Basis | IEEPA:9903.01.24 → 7117.90.75.00 → FOOTNOTE:9903.88.01 |
✅ Best for: Low-cost, mass-market resin pendants (e.g., promotional items, cheap keychains). - No Section 301 duty → 0% extra. - Only 10% IEEPA tariff applies. - Ideal for: Bulk orders, non-branded items.
❗ Warning: If the item resembles jewelry (e.g., has a metal chain, is sold in a jewelry pack), even if made of plastic, it may still be reclassified to 7117.90.90.00 → 28.5% tax.
🎯 5. 3926.40.00.90 – Resin Hangings (Non-Jewelry Decor)
| Component | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax | 15.3% |
| Legal Basis | IEEPA:9903.01.24 → 3926.40.00.90 → FOOTNOTE:9903.88.01 |
✅ Use This If:
- The item is a hanging decoration (e.g., wall art, mobiles, Christmas ornaments)
- Not intended to be worn
- No jewelry-like features (no chains, clasps, or earrings)
🛠️ 3. Customs Clearance Best Practices (Avoid Costly Mistakes!)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Photos (Front, Back, Side) | ✔️ | Show form, size, function – critical for classification |
| ✅ Product Description (in申报 language) | ✔️ | Must match HS Code (e.g., “resin pendant for home decor” vs “imitation jewelry”) |
| ✅ Commercial Invoice | ✔️ | Clearly state intended use and material |
| ✅ Packing List | ✔️ | Show quantity, weight, packaging |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, expect IEEPA + Section 301 |
| ✅ Test Report (if applicable) | ✔️ | For safety (e.g., RoHS, REACH, CPSIA) |
| ✅ Sample (optional) | ✔️ | For pre-clearance review |
✅ 2.申报技巧 (Pro Tips)
🔥 “Describe It Right, Pay Less Tax!”
| Scenario | Correct HS Code | Wrong Code | Result |
|---|---|---|---|
| Resin angel statue (for shelf) | 3926.40.00.90 |
7117.90.90.00 |
Save 13.2% |
| Resin keychain with chain | 7117.90.90.00 |
3926.40.00.90 |
Pay 28.5% instead of 15.3% |
| Resin pendant (no chain, no jewelry look) | 3926.40.00.90 |
7117.90.75.00 |
Pay 15.3% vs 10% |
| Resin hanging (no wear, no chain) | 3926.40.00.90 |
7117.90.90.00 |
Save 13.2% |
📌 Key Rule:
- If it looks like jewelry, acts like jewelry, sells like jewelry → use7117.90.90.00
- If it’s a decoration, not wearable → use3926.40.00.90
✅ 3. Special Cases & Risk Zones
| Situation | Recommended Action |
|---|---|
| Resin pendant with metal chain | Must use 7117.90.90.00 → 28.5% tax |
| Resin figurine sold in jewelry box | Still 3926.40.00.90 if not wearable |
| Resin earrings (no metal) | Use 7117.90.90.00 → 28.5% |
| Resin ornament with ribbon | Use 3926.40.00.90 → 15.3% |
| Resin item from Vietnam/Mexico | Check for IEEPA exemption → may qualify for 0% |
🌍 4. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 or 7117.90.90.00 |
10%–28.5% | FCC, CPSIA | High risk of 301/IEEPA |
| 🇨🇳 China | 3926.40.00.90 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3926.40.00.90 |
0% (if CE) | CE, RoHS | No 301/IEEPA |
| 🇦🇺 Australia | 3926.40.00.90 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3926.40.00.90 |
0% | PSE | No additional tariffs |
📌 Insight:
- USA is the only market with 301 + IEEPA tariffs on resin décor from China. - Vietnam/Mexico/Thailand products may avoid 301/IEEPA if origin is verified.
📌 5. Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling a resin keychain “a decorative item” to avoid jewelry tax
👉 Result: Customs reclassifies it → 28.5% tax + penalties
❌ Mistake 2: Using 3926.90.99.89 for a high-end resin statue
👉 Result: 22.8% tax (vs 15.3%) → unnecessary cost
❌ Mistake 3: Not showing photos of the product’s actual form
👉 Result: Customs delays or incorrect classification
✅ Correct Approach:
Use precise language:
- “Resin wall hanging, non-wearable, decorative item, 15.3% tariff”
- Never say “jewelry” if it’s not meant to be worn.
🎯 6. Final Verdict: How to Minimize Tax & Maximize Profit
🔥 Pro Tip:
- If your resin pendant is NOT wearable, don’t call it jewelry.
- Use3926.40.00.90→ 15.3% instead of 28.5%.
- If it’s cheap, mass-market, and made of plastic, try7117.90.75.00→ 10.0%.📌 Golden Rule:
The name you use in customs declaration determines the tax.
📣 Take Action Now!
📞 Contact a customs broker + provide product photos + description
🚀 Apply for an Advance Ruling (Pre-Clearance) to lock in the correct HS Code
💼 Reclassify if needed — even small changes in description can save thousands
✨ Your resin decoration’s fate is in the details.
💼 One wrong word → 13.2% more tax. One right word → big savings.
🎯 Precision in classification = Profit in clearance!
🛑 Don’t gamble with tariffs — classify like a pro!
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。
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。