Set Ornaments
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8306210000 | 22.0% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 9503000071 | 10.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🎁 Set Ornaments (Decorative Sets / Toy Sets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Are "Set Ornaments"?
"Set Ornaments" is a broad commercial term that lacks specific material or functional definition in the Harmonized System (HS). It typically refers to: 1. Decorative Items: Non-functional artistic items (e.g., figurines, wall hangings) packaged together. 2. Toy Sets: Play items that are decorative in nature (e.g., model kits, puzzle sets, doll accessories).
⚠️ Critical Classification Dilemma:
Because the material and specific function are not explicitly defined, customs authorities require reasonable inference based on common industry practices. The following HS Codes represent the most probable classifications based on different inferred scenarios.
📦 II. HS Code Classification Matrix (Based on Inferred Attributes)
| HS Code | Product Description | Inference Basis | Total Tax Rate |
|---|---|---|---|
8306.21.00.00 |
Other Ornaments (Metal/Alloy Base) | Inferred as decorative; "Other ornaments" category. No material conflict if assumed metal/alloy. | 22.0% |
3926.40.00.90 |
Ornaments of Plastics | Matched via "Ornamental Articles"; inferred as plastic (common toy/decor material). | 15.3% |
9503.00.00.71 |
Toys / Sets (Model/Puzzle) | Identified as "Toy Set"; inferred as model/puzzle. Fits under toys/accessories. | 10.0% |
3926.90.99.89 |
Other Plastic Articles | Inferred as plastic decorative set; catch-all for plastics not elsewhere specified. | 22.8% |
3926.40.00.10 |
Ornaments of Plastics (Specific) | Matched via "Ornamental Articles"; inferred as plastic/other material under "Other". | 15.3% |
9703.90.00.00 |
Sculptures & Statues (Other) | Inferred as artistic/decorative; matches "Sculptures/Statues" via function. | 17.5% |
🔍 Key Insight:
- Plastic-based items dominate the classification (3926series) due to high production volume. - Toys (9503) offer the lowest base tax but require proof of "play value." - Metal/General Ornaments (8306) carry higher tariffs if not classified as plastic.
💰 III. 2026 Tariff Rate Breakdown (Detailed Tax Structure)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Includes Section 301 & IEEPA tariffs)
🎯 1. 8306.21.00.00 – Other Ornaments (Inferred Metal/General)
| Item | Detail |
|---|---|
| Base Duty | 4.5% |
| Section 301 (Trade War) | 7.5% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 22.0% |
| Calculation | CIF Value × 22.0% |
| Legal Basis | Standard USITC Duty + Trade Remedies |
🎯 2. 3926.40.00.90 – Ornaments of Plastics
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 (Trade War) | 0.0% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| Legal Basis | IEEPA:9903.01.25 → USITC:3926.40.00.90 |
🎯 3. 9503.00.00.71 – Toys (Sets/Models)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (Trade War) | 0.0% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 10.0% |
| Calculation | CIF Value × 10.0% |
| Legal Basis | IEEPA:9903.01.24 → USITC:9503.00.00.71 |
🎯 4. 3926.90.99.89 – Other Plastic Articles (Catch-All)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 (Trade War) | 7.5% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| Legal Basis | Standard USITC Duty + Trade Remedies |
🎯 5. 3926.40.00.10 – Ornaments of Plastics (Specific Subheading)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 (Trade War) | 0.0% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| Legal Basis | Same as 3926.40.00.90 |
🎯 6. 9703.90.00.00 – Sculptures & Statues
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (Trade War) | 7.5% |
| 122 Clause / IEEPA | 10.0% |
| Total Tax Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| Legal Basis | IEEPA:9903.01.24 → USITC:9703.90.00.00 |
📌 Tax Breakdown Explanation: - Base Duty: The standard Most Favored Nation (MFN) rate applied to all imports. - Section 301 (7.5%): The "Trade War" tariff imposed on many Chinese goods. Note: It is 0% for some plastic ornaments (
3926.40) but applies to others (8306,3926.90). - 122 Clause / IEEPA (10%): A specific additional tariff targeting Chinese imports under the International Emergency Economic Powers Act. This applies universally across all 6 codes.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Preparation Checklist (Do Not Skip!)
| Document | Required? | Reason |
|---|---|---|
| ✅ Product Photos | ✔️ | Must show the "Set" contents clearly. Are they toys? Decor? Material? |
| ✅ Material Specification | ✔️ | Crucial for distinguishing between 3926 (Plastic), 8306 (Metal), etc. |
| ✅ Intended Use Declaration | ✔️ | Are these for play (Toy) or display (Ornament)? This changes HS Code. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Set of Ornaments" or "Toy Set" with unit price. |
| ✅ Packaging List | ✔️ | Show how items are bundled. Are they sold as a single unit? |
✅ 2. Classification Strategy (Key Tips)
🔥 "Material First, Function Second!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Plastic Figurines/Decor | 3926.40.00.90 or 10 |
Base duty 5.3%, Section 301 is 0%. Lowest total tax for plastic decor. |
| Children's Play Toys | 9503.00.00.71 |
Base duty 0%, Section 301 is 0%. Only 10% IEEPA. Best Rate. |
| Metal/Glass Decor | 8306.21.00.00 |
If not plastic, likely metal. Higher base duty (4.5%) + 7.5% Section 301. |
| Artistic Statues | 9703.90.00.00 |
If high-value, artistic, and not toys. 0% Base, but 7.5% Section 301. |
| Mixed Material/Undefined | 3926.90.99.89 |
High Risk. Highest tax (22.8%). Avoid unless unavoidable. |
✅ 3. Special Considerations
| Issue | Advice |
|---|---|
| "Set" Definition | Ensure the set is classified as a whole, not by the most valuable component. If it’s a toy set, 9503 is preferred. |
| Plastic Inference | If the material is unclear, US Customs may assume plastic (3926) or metal (8306). Provide material tests if possible. |
| Toy vs. Decor | If the item has movable parts or is marketed to children, it’s likely a Toy (9503). If static and for display, it’s Ornament (8306/3926). |
| Section 301 Exemptions | Check if your specific HS Code has an excluded product list (EPL). Most 3926 plastics do not have exemptions. |
🌍 V. Global Market Comparison (2026 Overview)
| Country | Recommended HS Code | Est. Total Tax | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 |
15.3% | FTC, CPSIA (if toy) |
| 🇪🇺 EU | 3926.90.99 |
4.5% | CE, REACH, RoHS |
| 🇨🇳 China | 9503.00.00 |
0% (Import Duty) | CCC (if toy) |
| 🇬🇧 UK | 3926.40.00 |
6.5% | UKCA |
📌 Conclusion:
The US imposes significant additional tariffs (Section 301 + IEEPA). Choosing the correct HS Code based on material and function can save up to 12-13% in taxes.
📌 VI. Common Mistakes & Pitfalls (Learn from These!)
❌ Mistake 1: Declaring "Plastic Decorations" but they are actually Toys
👉 Risk: Misclassification. If they are toys, 9503 (10%) is cheaper than 3926 (15.3%). But if they are not toys, using 9503 leads to seizure/fines.
❌ Mistake 2: Assuming all "Ornaments" are Metal (8306)
👉 Risk: If they are plastic, 8306 has a higher base duty (4.5% vs 5.3%? No, 3926 base is 5.3%, but Section 301 is 0% for 3926 vs 7.5% for 8306). Wait, 8306 total is 22%, 3926 is 15.3%. Plastic is cheaper!
❌ Mistake 3: Using "Other Plastic Articles" (3926.90.99.89) when 3926.40 (Ornaments) is available
👉 Risk: 3926.90 includes Section 301 (7.5%), making it 22.8% total. 3926.40 has 0% Section 301, making it 15.3%. Save $7.50 per $100!
🎯 VII. Conclusion: Optimize Your Clearance!
🎯 Key Takeaways:
1. Material Matters: If plastic, aim for 3926.40 (15.3%).
2. Function Matters: If toys, aim for 9503.00 (10.0%).
3. Avoid the Catch-All: 3926.90 is the most expensive (22.8%).
4. Documentation: Provide clear photos and material specs to avoid "reasonable inference" penalties.
💡 Pro Tip:
If your product is a plastic ornament, confirm if it qualifies as an "Ornamental Article" under3926.40. If yes, you save 7.5% in Section 301 tariffs compared to general plastic articles!
📣 Action Required:
📝 Review Product Photos → Determine Material (Plastic vs. Metal) → Determine Use (Toy vs. Decor) → Select Lowest Tax HS Code.
🚀 Clear Customs Smoothly, Maximize Profit Margins!
✨ Professional Classification, Significant Savings!
💼 Don't let ambiguous names cost you thousands in duties.
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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。