Simulated Lemon
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9503000073 | 10.0% | CN | US | 官方文档 |
| 6702906500 | 34.5% | CN | US | 官方文档 |
| 6702104000 | 13.4% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🍋 Simulated Lemon (Artificial Fruit Decor)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What is a "Simulated Lemon"?
A Simulated Lemon is an artificial replica of a fresh lemon, typically used for home decor, kitchen styling, photography props, or educational models. It is non-edible and made from materials like plastic, resin, or synthetic fibers.
In international trade, classification depends heavily on:
1. Material Composition (Plastic, Resin, Other Materials)
2. Primary Function (Toy/Model, Decorative Item, Artificial Flower/Fruit)
3. Intended Use (Entertainment vs. Decoration)
⚠️ Key Classification Divergence:
- If viewed as a Toy/Model → Classified under Chapter 95
- If viewed as Artificial Fruit/Decoration → Classified under Chapter 67
- If viewed as a Plastic Ornament → Classified under Chapter 39
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Feature | Total Tax Rate |
|---|---|---|---|---|
9503.00.00.73 |
Simulated Lemon as a Model/Entertainment Model | Toys, educational models, children’s play items | Plastic/Resin, Model Type | 10.0% |
9503.00.00.90 |
Simulated Lemon as Other Model/Toy | General toys, collectible models | Plastic/Resin, Other Category | 10.0% |
6702.90.65.00 |
Simulated Lemon as Artificial Fruit/Other Materials | Home decor, floral arrangements, non-plastic materials | Non-plastic (e.g., fabric, resin blend) | 34.5% |
6702.10.40.00 |
Simulated Lemon as Artificial Fruit (Plastic) | Decorative items, kitchen props | Plastic | 13.4% |
3926.40.00.90 |
Simulated Lemon as Plastic Ornament (Other) | General plastic decorations | Plastic | 15.3% |
3926.40.00.10 |
Simulated Lemon as Plastic Ornament (Bow-like) | Decorative bows/items | Plastic | 15.3% |
🔍 Key Distinction:
- Chapter 95 (Toys/Models): Lowest tax burden (10%), if classified as a toy or model.
- Chapter 67 (Artificial Flowers/Fruits): Higher tax (13.4%–34.5%), depending on material.
- Chapter 39 (Plastic Articles): Medium-high tax (15.3%), if classified as general plastic ornaments.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onwards)
🎯 1. 9503.00.00.73 & 9503.00.00.90 – Simulated Lemon as Model/Toy
| Item | Details |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| Section 301 Surtax | 0% |
| IEEPA Surtax | +10% (Targeting Chinese/HK products) |
| Total Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Exemption? | ❌ No (deny_de_minimis applies to Chinese-origin goods under IEEPA) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9503.00.00.73/90 |
📌 Explanation:
- The 10% IEEPA surtax is the only additional duty.
- No Section 301 surtax applies to these subheadings.
- Lowest total tax rate among all options!
🎯 2. 6702.10.40.00 – Simulated Lemon as Artificial Fruit (Plastic)
| Item | Details |
|---|---|
| Basic Tariff | 3.4% |
| Section 301 Surtax | 0% |
| IEEPA Surtax | +10% |
| Total Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6702.10.40.00 |
📌 Explanation:
- Basic tariff is low (3.4%), but IEEPA adds 10%.
- Suitable for plastic-based decorative lemons.
🎯 3. 6702.90.65.00 – Simulated Lemon as Artificial Fruit (Other Materials)
| Item | Details |
|---|---|
| Basic Tariff | 17.0% |
| Section 301 Surtax | 7.5% |
| IEEPA Surtax | +10% |
| Total Rate | 34.5% |
| Tax Calculation | CIF Value × 34.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6702.90.65.00 |
📌 Explanation:
- Highest tax rate among all options.
- Applies to lemons made from non-plastic materials (e.g., fabric, paper, mixed resin).
- Avoid this classification if possible!
🎯 4. 3926.40.00.90 & 3926.40.00.10 – Simulated Lemon as Plastic Ornament
| Item | Details |
|---|---|
| Basic Tariff | 5.3% |
| Section 301 Surtax | 0% |
| IEEPA Surtax | +10% |
| Total Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.40.00.90/10 |
📌 Explanation:
- Moderate tax burden.
- Suitable if the product is clearly a plastic decorative item but not a toy or artificial fruit.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (Plastic, Resin, etc.), dimensions, weight |
| ✅ Product Photos | ✔️ | Clear images showing texture, packaging, and any labels |
| ✅ Commercial Invoice | ✔️ | Clearly state "Simulated Lemon for Decor/Toy" |
| ✅ Packing List | ✔️ | Confirm quantity, gross weight, net weight |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, for preferential treatment (not applicable for CN-US) |
| ✅ Material Declaration | ✔️ | Explicitly state if plastic, resin, or mixed materials |
✅ 2. Classification Strategy (Golden Rules)
🔥 "Toy/Model First, Plastic Second, Artificial Fruit Last!"
| Scenario | Recommended HS Code | Tax Rate | Risk Level |
|---|---|---|---|
| Sold as a Toy/Educational Model | 9503.00.00.73 or 9503.00.00.90 |
10.0% | ✅ Low |
| Sold as Kitchen Decor (Plastic) | 6702.10.40.00 |
13.4% | ✅ Low-Medium |
| Sold as General Plastic Ornament | 3926.40.00.90 |
15.3% | ✅ Medium |
| Sold as Decor (Non-Plastic Materials) | 6702.90.65.00 |
34.5% | ❌ High |
📌 Key Tip:
- Classify as Toy/Model (9503) if the product has any educational, play, or collectible value. This yields the lowest tax (10%).
- Avoid6702.90.65.00unless the material is explicitly non-plastic and non-toy.
✅ 3. Special Handling Cases
| Scenario | Recommendation |
|---|---|
| OEM Custom Simulated Lemons | Provide design drawings + client contract to prove "toy/model" intent |
| Mixed Packaging (Toys + Decor) | Declare separately to avoid misclassification |
| Plastic + Fabric Mix | Use 3926 or 6702 depending on dominant material; consult customs broker |
| Samples for Promotion | Still subject to IEEPA 10%; no de minimis exemption for CN-origin |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.73/90 |
10.0% | None | Best for toys/models |
| 🇨🇳 China | 9503.00.00.73/90 |
5% | CCC (if toy) | No IEEPA surtax |
| 🇪🇺 EU | 9503.00.00 |
0% | CE (if toy) | No additional surtax |
| 🇬🇧 UK | 9503.00.00 |
0% | UKCA (if toy) | No additional surtax |
| 🇦🇺 Australia | 9503.00.00 |
5% | None | Low tariff |
📌 Conclusion:
- USA has the highest tax burden for Chinese-origin goods due to IEEPA.
- Classifying as Toy/Model (9503) is the most cost-effective strategy for US imports.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Artificial Fruit" (6702.90.65.00) when it’s plastic.
👉 Consequence: Tax jumps from 10% to 34.5% → Overpayment + Delays!
❌ Mistake 2: Splitting a "Toy Lemon" into "Plastic Ornament" + "Decor".
👉 Consequence: Misclassification → Penalties + Interest
❌ Mistake 3: Omitting material composition on the invoice.
👉 Consequence: Customs requests additional info → Delay in Release
❌ Mistake 4: Assuming de minimis exemption applies.
👉 Consequence: IEEPA surtax still applies to Chinese-origin goods → Unexpected 10% Cost
✅ Correct Approach:
"Plastic Simulated Lemon, Educational Model, Non-Edible, HS Code 9503.00.00.73, IEEPA 10% Applicable"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Golden Rule:
🔹 "Toy/Model = 10%, Plastic Decor = 15%, Artificial Fruit = 34.5%"
🔹 "Classify Smart, Save Big, Clear Fast!"
📌 Pro Tip:
- If your sim lemon is exporting to non-US markets (EU, China, UK), taxes are 0%–5% regardless of classification.
- Request a Pre-Ruling from US CBP if unsure about classification.
📣 Action Plan:
📞 Contact a Licensed Customs Broker
📄 Provide Product Photos + Material Declaration
🚀 Classify as9503for Lowest US Tax Burden
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Profit Earned!
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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。