Reversible Ornament
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 6217109550 | 32.1% | CN | US | 官方文档 |
| 6217909095 | 32.1% | CN | US | 官方文档 |
| 7117199000 | 28.5% | CN | US | 官方文档 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
商品图片
AI分析
🔄 Reversible Ornament (Fashion Accessories & Plastics)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Reversible Ornament"?
A "Reversible Ornament" typically refers to fashion accessories (such as scarves, reversible hats, double-sided bags, or decorative bows) or plastic ornamental articles that can be worn or used on two sides. In international trade, the classification depends heavily on the material composition and specific use case.
There are two main categories for these items:
- Textile/Fabric Based: If made of fabric, leather, or knitwear (e.g., reversible scarves, reversible beanies), they fall under Chapter 61 or 62 as "Other made up clothing accessories."
- Plastic/Synthetic Based: If made of rigid or semi-rigid plastics (e.g., reversible plastic hair clips, decorative plastic bows), they fall under Chapter 39 as "Statuettes and other ornamental articles."
⚠️ Key Distinction Point:
- If the item is primarily textile/fabric and functions as a clothing accessory →归入 6217.10.95.50 or 6217.90.90.95
- If the item is primarily plastic and functions as an ornament/decoration → 归入 3926.40.00.10 or 3926.40.00.90
- Note: Imitation jewelry (metal/plated) is excluded from this specific "reversible ornament" logic unless specified as jewelry, but based on the provided data, we focus on the textile and plastic categories listed in .
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material | Tax Rate (Total) |
|---|---|---|---|---|
6217.10.95.50 |
Other made up clothing accessories; parts of garments... Accessories: Other: Other Other | Reversible scarves, reversible hats, reversible fashion bands | Textile/Fabric | 0.0% |
6217.90.90.95 |
Other made up clothing accessories... Parts: Other Other: Other Other | Parts of reversible garments, reversible textile bands | Textile/Fabric | 0.0% |
3926.40.00.10 |
Other articles of plastics... Statuettes and other ornamental articles; Bows and similar products... | Plastic reversible bows, plastic decorative ornaments | Plastic | 5.3% |
3926.40.00.90 |
Other articles of plastics... Statuettes and other ornamental articles Other | Other plastic ornamental items (non-bows) | Plastic | 5.3% |
🔍 Critical Reminder:
- Textile-Based Reversible Items: Generally enjoy 0% total tariff (Base 0% + Additional 0%). This makes them highly competitive for import into the US. - Plastic-Based Ornamental Items: Subject to a 5.3% total tariff (Base 5.3% + Additional 0%). - Do Not Misclassify: Do not classify textile reversible items as "plastic ornaments" or vice versa. Customs will request material breakdowns.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current 2026 Tariff Schedule
🎯 1. 6217.10.95.50 & 6217.90.90.95 —— Textile/Reversible Clothing Accessories
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tax | 0.0% |
| IEEPA Additional Tax | 0.0% (Not listed in provided data for this code) |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (Subject to current $800 threshold rules, but tax itself is 0%) |
| Legal Basis | HTSUS:6217.10.95.50 / HTSUS:6217.90.90.95 |
📌 Explanation:
- These codes represent "Other made up clothing accessories" made of materials other than knit/crochet (typically woven fabrics, non-elastomeric). - Zero Tariff Advantage: Unlike many electronics or metal goods, textile accessories often benefit from low or zero base tariffs, and importantly, no additional Section 301 or IEEPA tariffs are indicated in the provided for these specific subheadings. - Cost Efficiency: This is the most cost-effective classification for reversible fashion accessories.
🎯 2. 3926.40.00.10 & 3926.40.00.90 —— Plastic Ornamental Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| USITC Additional Tax | 0.0% |
| IEEPA Additional Tax | 0.0% (Not listed in provided data for this code) |
| Total Tariff | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Eligibility | ✅ Yes (Subject to current $800 threshold rules, but tax is minimal) |
| Legal Basis | HTSUS:3926.40.00.10 / HTSUS:3926.40.00.90 |
📌 Explanation:
- These codes cover "Statuettes and other ornamental articles" made of plastics. - Small Tax Burden: The 5.3% base tariff is moderate. Since no additional tariffs (Section 301/IEEPA) are listed in the for this plastic category, the total cost impact is low. - Specifics:3926.40.00.10specifically includes "Bows and similar products for decorative purposes". If your reversible ornament is a plastic bow, this is the most precise code. If it’s a generic plastic ornament, use3926.40.00.90.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Composition Label | ✔️ | Clearly state material (e.g., "100% Polyester" or "ABS Plastic"). |
| ✅ Product Photos (Reversible View) | ✔️ | Show both sides to prove "reversible" nature; helps customs visualize the item. |
| ✅ Commercial Invoice | ✔️ | Describe as "Reversible Textile Scarf" or "Plastic Decorative Bow," not just "Ornament." |
| ✅ Packing List | ✔️ | Ensure quantity matches invoice exactly. |
| ✅ Material Safety Data (if plastic) | ✔️ | For plastics, ensure compliance with CPSIA (if for children) or general safety standards. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Function Second; Textile Zero, Plastic Five-Point-Three!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Reversible Scarf (Fabric) | 6217.10.95.50 - "Reversible Woven Scarf" |
Misclassified as "Plastic Ornament" → 5.3% |
| Reversible Plastic Bow | 3926.40.00.10 - "Plastic Decorative Bow" |
Misclassified as "Textile Accessory" → 0% (Risk of penalty if audited) |
| Reversible Hat (Knit) | Check Chapter 61 (Not in provided data, but likely 0% or low rate) | Forcing into 6217 if it's knit → Potential error |
| General Plastic Ornament | 3926.40.00.90 - "Plastic Ornamental Article" |
Vague description "Plastic Stuff" → Customs Delay |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material Items | If the ornament has both textile and plastic parts, classify based on the principal material or the essential character. If unsure, consult a customs broker. |
| Children's Toys vs. Ornaments | If the "reversible ornament" is small and intended for children (e.g., a hair clip), it may be classified as a toy. Ensure it is marketed as an "ornament" or "fashion accessory," not a toy, to avoid CPSC strictures. |
| Bows vs. General Ornaments | Use 3926.40.00.10 for bows. Use 3926.40.00.90 for other plastic ornaments. Precision here avoids audit flags. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Based on Data) | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 6217.10.95.50 (Textile) |
0.0% | No special cert needed for basic fashion | Zero tariff advantage! |
| 🇺🇸 USA | 3926.40.00.10 (Plastic Bow) |
5.3% | CPSIA (if applicable) | Low tax burden. |
| 🇨🇳 China | 6217.10 / 3926.40 |
~5-10% | CCC (if applicable) | Export focus. |
| 🇪🇺 EU | Various | 0-12% | CE/REACH | VAT applicable. |
📌 Conclusion:
- US Market is Highly Favorable for Textile Accessories due to the 0% total tariff. - Plastic Ornaments have a small but manageable 5.3% tariff. - No Additional Section 301 Tariffs are listed for these specific codes in the provided data, making them safer than electronics or metals.
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Classifying a textile reversible scarf as a plastic ornament (3926.40...)
👉 Consequence: Paying 5.3% instead of 0.0%. Minor cost increase, but shows lack of precision.
❌ Mistake 2: Classifying a plastic reversible bow as a textile accessory (6217...)
👉 Consequence: Customs Audit Risk. If proven to be plastic, you may face penalties for misdeclaration, even if the tax difference is small.
❌ Mistake 3: Using vague terms like "Fashion Accessory" without specifying material
👉 Consequence: Customs officer may choose the worst-case HS Code or require additional information, causing delays.
✅ Correct Approach:
"Reversible Woven Scarf, 100% Polyester, Double-Sided Print, Model XYZ" →
6217.10.95.50
"Reversible Plastic Hair Bow, ABS Plastic, Model ABC" →3926.40.00.10
🎯 VII. Conclusion: Professional Declaration, Cost Saving, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Textile Reversible: 0% Tax, Easy Clearance!"
🔹 "Plastic Bow: 5.3% Tax, Specific Code!"
🔹 "Misclassify Material: Risk Penalty, Don't Be Lazy!"
📌 Pro Tip:
If your reversible ornament is a high-value fashion item, ensure the commercial invoice clearly states the material composition and function to prevent reclassification during customs inspection. For bulk shipments, consider applying for an Advance Ruling if the material composition is complex.
📣 Immediate Action:
📞 Contact a professional customs broker to confirm the principal material of your reversible ornament.
🚀 Optimize your supply chain to benefit from the 0% tariff on textile accessories or the low 5.3% on plastic ornaments.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Every Dollar Saved is Worth the Precision!
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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。