Sand Painting
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 |
| 3926909910 | 22.8% | CN | US | 官方文档 |
| 4421919300 | 35.0% | CN | US | 官方文档 |
| 4421999300 | 35.0% | CN | US | 官方文档 |
| 9701920000 | 17.5% | CN | US | 官方文档 |
| 9701910000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Sand Painting (Artistic & Theatrical Properties)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition and Classification: What Exactly is "Sand Painting"?
Sand painting, in the context of international trade and customs classification, generally refers to two distinct types of goods depending on its form and purpose:
- Artistic Works: Hand-executed artistic creations using sand, often falling under artistic goods or decorative plaques.
- Theatrical/Operatic Properties: Sand used as a scenic effect or property in stage sets, ballets, or operas.
⚠️ Critical Distinction:
- If the item is a finished artistic piece (e.g., a framed mosaic-style sand art), it may be classified as Mosaics or Decorative Plaques.
- If the item is raw material or unfinished sets used for theatrical scenery, it falls under Theatrical, Ballet, and Operatic Scenery and Properties.
- Wooden/Plastic Props: If the "sand painting" refers to props made of wood or plastic used in performances, they are classified under Wood or Plastics articles, not artistic media.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided , here are the precise HS Codes for items related to "Sand Painting" scenarios:
| HS Code | Product Description | Applicable Scenario | Material/Nature |
|---|---|---|---|
9701.92.00.00 |
Mosaics | Finished sand art works, decorative plaques, collages made with sand/grains | Artistic/Decorative |
4421.91.93.00 |
Other articles of wood: Of bamboo: Other: Theatrical, ballet, and operatic scenery and properties, including sets | Wooden props, stage sets, or scenery items (if sand is part of a theatrical set) | Wood/Bamboo |
4421.99.93.00 |
Other articles of wood: Other: Other: Other: Theatrical, ballet, and operatic scenery and properties, including sets | Similar to above, but for non-bamboo wood materials used in theater | Wood |
3926.90.99.89 |
Other articles of plastics: Other Other | Plastic props or decorative items used in performances | Plastic |
3926.90.99.10 |
Other articles of plastics: Other Laboratory ware | ⚠️ Not Applicable unless sand is used in a lab context (rare for "sand painting") | Plastic |
🔍 Key Reminder:
- Finished Art: Use9701.92.00.00(Mosaics).
- Stage Props/Set Pieces: Use4421.91.93.00or4421.99.93.00(if wooden/bamboo).
- Plastic Props: Use3926.90.99.89.
- Do NOT misclassify theatrical scenery as "art supplies" or "laboratory ware" unless explicitly intended for scientific use.
💰 3. 2026 Latest Tariff Rates Detail (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 9701.92.00.00 —— Mosaics (Finished Sand Art Works)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Exemption | ❌ Not Applicable (De minimis rules do not apply to these specific artistic categories if imported commercially) |
| Legal Basis Path | USITC:9701.92.00.00 → Section 301: 7.5% |
📌 Explanation:
- Artistic mosaics and collages are subject to a 7.5% additional tariff under Section 301.
- The base duty is 0%, so the total burden is 7.5%.
🎯 2. 4421.91.93.00 & 4421.99.93.00 —— Theatrical Scenery & Properties (Wood/Bamboo)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4421.91.93.00 → Section 301: 25.0% |
📌 Explanation:
- Theatrical props, sets, and scenery made of wood or bamboo are subject to a 25% additional tariff.
- This is a high tariff rate, significantly increasing the cost of stage production imports.
🎯 3. 3926.90.99.89 —— Other Plastic Articles (Plastic Props)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3926.90.99.89 → Section 301: 7.5% |
📌 Explanation:
- Plastic theatrical props fall under general plastic articles, subject to a 5.3% base rate plus a 7.5% additional tariff, totaling 12.8%.
🎯 4. 3926.90.99.10 —— Laboratory Ware (Plastic)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| Note | ⚠️ Only if explicitly for laboratory use. Misclassification here can lead to severe penalties. |
📌 Explanation:
- If sand or related items are imported for scientific/lab purposes (not artistic/theatrical), they may qualify for 0% duty. However, "Sand Painting" is rarely a lab item. Avoid this unless strictly applicable.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (None Can Be Skipped)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details on material (wood, plastic, art sand), dimensions, purpose (art vs. stage) |
| ✅ Photos of the Product | ✔️ | Clear images showing the item (e.g., framed sand art, wooden stage prop) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Sand Painting Artwork" or "Theatrical Scenery Props" |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping documents |
| ✅ Certificate of Origin (CO) | ✔️ | To determine eligibility for any potential preferential treatment (if applicable) |
| ✅ Third-Party Inspection Report | ✔️ | If required by customs for verification |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Art is Mosaic, Stage is Wood, Plastic Props are General, Lab is 0%!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Finished Sand Art Frame | 9701.92.00.00 (Mosaics) |
Declare as "Wooden Frame" → 25% |
| Wooden Stage Set with Sand Effect | 4421.91.93.00 or 4421.99.93.00 (Theatrical) |
Declare as "Furniture" → Higher Base Rate |
| Plastic Prop Used in Play | 3926.90.99.89 |
Declare as "Lab Ware" → Fraud Risk |
| Sand in a Lab Beaker | 3926.90.99.10 (If plastic lab ware) |
Declare as "Art Supply" → Unnecessary Tax |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Theatrical Props | Provide customer order + design drawings. Avoid "general use" terms. |
| Sand Art for Export (Non-US) | Tariffs vary. For US, use the above codes. For EU/China, different rules apply. |
| Mixed Shipments (Art + Props) | Declare separately. Mixing artistic and theatrical items may trigger audits. |
| Laboratory Sand Samples | Provide scientific research purpose letter. Must be strictly for lab use. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9701.92.00.00 (Art) |
7.5% | None specific | High tariff on wood/plastic props (25%/12.8%) |
| 🇨🇳 China | 9701.92.00.00 (Art) |
0% (Import) | N/A | Low duty on imported art |
| 🇪🇺 EU | 9701.92.00.00 (Art) |
0% (if certified) | CE (if plastic) | No additional Section 301-like tariffs |
| 🇬🇧 UK | 9701.92.00.00 (Art) |
0% | UKCA (if plastic) | Post-Brexit tariffs may vary |
📌 Conclusion:
- The US imposes significant additional tariffs on theatrical props (25%) and plastic items (12.8%), but only 7.5% on artistic mosaics.
- Strategic Tip: If importing sand paintings, declare them as artistic mosaics (9701.92.00.00) if they are finished art pieces, rather than theatrical props, to save 17.5% in tariffs.
📌 6. Common Errors & Pitfalls (Blood-Lesson Guide)
❌ Error 1: Declaring "Sand Painting" as "Laboratory Ware" (3926.90.99.10)
👉 Consequence: Customs will reject misclassification. Penalties + Back Taxes.
👉 Fix: Only use if genuinely for scientific labs.
❌ Error 2: Declaring Theatrical Props as "General Wood Articles" without specifying "Theatrical"
👉 Consequence: May face higher base duties or audit delays.
👉 Fix: Use 4421.91.93.00 or 4421.99.93.00 explicitly.
❌ Error 3: Not distinguishing between "Art" and "Props"
👉 Consequence: Paying 25% for art that could be 7.5%.
👉 Fix: Ensure invoice describes "Framed Sand Artwork" not "Stage Props."
✅ Correct Practice:
"Hand-Crafted Sand Artwork on Canvas, Framed, For Decorative Purpose, Not for Theatrical Use, Model SA-100, Origin: China"
🎯 7. Conclusion: Professional Declaration, Save Time & Cost!
🎯 Remember the Mnemonic:
🔹 "Art is Mosaic (7.5%), Stage is Wood (25%), Plastic is 12.8%, Lab is 0%!"
🔹 "HS Code decides your fate, 17.5% difference, declare wrong, pay double!"
📌 Pro Tip:
If your sand paintings are originally from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions or lower tariffs.
建议提前申请预裁定(Advance Ruling) to avoid clearance risks.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Sand Painting, Clear Smoothly, Export Efficiently, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your 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。
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。