Squirrel Decoration
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 |
| 6913905000 | 23.5% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 6913105000 | 17.5% | CN | US | 官方文档 |
| 4420190000 | 13.2% | CN | US | 官方文档 |
商品图片
AI分析
🐿️ Squirrel Decoration (Wood/Plastic/Ceramic Figurines)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Art & Decor
📌 I. Product Definition: What is a "Squirrel Decoration"?
In international trade, a "Squirrel Decoration" is generally classified as an ornament, statue, or artistic item. It is not a functional toy or a live animal product. The critical factor for customs classification is the material composition, which determines the HS Code and the applicable tax rate.
⚠️ Key Distinction:
- Plastic/Synthetic: Falls under Chapter 39 (Articles of Plastic).
- Ceramic/Porcelain: Falls under Chapter 69 (Ceramic Products).
- Wood/Other Non-Metal: Falls under Chapter 44 (Wood and Articles of Wood).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Material Inference | Summary Description | Base Tariff | Additional Tax (USITC) | Section 301 / IEEPA Tax | Total Tax Rate |
|---|---|---|---|---|---|---|
3926.40.00.90 |
Plastic / Synthetic | Decorative statue/item | 5.3% | 0.0% | 10% | 15.3% |
6913.90.50.00 |
Ceramic | Decorative statue/item | 6.0% | 7.5% | 10% | 23.5% |
3926.40.00.10 |
Plastic / Synthetic | Decorative statue/art item | 5.3% | 0.0% | 10% | 15.3% |
6913.10.50.00 |
Porcelain | Decorative statue/item | 0.0% | 7.5% | 10% | 17.5% |
4420.19.00.00 |
Wood / Non-Metal | Decorative statue/item | 3.2% | 0.0% | 10% | 13.2% |
🔍 Important Note:
- The data provided indicates that Plastic and Wood categories have 0% Additional Tax (USITC 301) in this specific dataset, while Ceramic and Porcelain carry a 7.5% Additional Tax.
- All categories include a 10% Tax (likely Section 301 or IEEPA surcharge) and a specific Base Tariff.
- Total Tax = Base + Additional + Surcharge.
💰 III. Detailed Tariff Breakdown by Material
🎯 1. Plastic Squirrel Decorations (3926.40.00.90 & 3926.40.00.10)
| Item | Content |
|---|---|
| HS Code | 3926.40.00.90 or 3926.40.00.10 |
| Material | Plastic or other synthetic materials |
| Base Tariff | 5.3% |
| Additional Tax (USITC) | 0.0% |
| Section 122 / IEEPA Tax | 10% |
| Total Tax Rate | 15.3% |
| Legal Basis | 3926.40 (Plastic articles) + Specific surcharge provisions |
📌 Explanation:
- Plastic decorations are generally taxed at a moderate rate.
- No USITC additional tax applies in this specific dataset, making it more cost-effective than ceramic.
- The 10% surcharge is likely a standard Section 301 or IEEPA levy on Chinese-origin plastic goods.
🎯 2. Ceramic Squirrel Decorations (6913.90.50.00)
| Item | Content |
|---|---|
| HS Code | 6913.90.50.00 |
| Material | Ceramic |
| Base Tariff | 6.0% |
| Additional Tax (USITC) | 7.5% |
| Section 122 / IEEPA Tax | 10% |
| Total Tax Rate | 23.5% |
| Legal Basis | 6913.90 (Ceramic statues) + USITC Footnote + Surcharge |
📌 Explanation:
- Ceramic goods face higher tariffs due to the 7.5% USITC additional tax.
- Combined with the base and surcharge, this is the most expensive option (23.5%).
- Requires strict material declaration to avoid misclassification.
🎯 3. Porcelain Squirrel Decorations (6913.10.50.00)
| Item | Content |
|---|---|
| HS Code | 6913.10.50.00 |
| Material | Porcelain (a type of ceramic) |
| Base Tariff | 0.0% |
| Additional Tax (USITC) | 7.5% |
| Section 122 / IEEPA Tax | 10% |
| Total Tax Rate | 17.5% |
| Legal Basis | 6913.10 (Porcelain statues) + USITC Footnote + Surcharge |
📌 Explanation:
- Although the Base Tariff is 0%, the 7.5% USITC tax and 10% surcharge still apply.
- Total rate is 17.5%, which is lower than ceramic (23.5%) but higher than plastic/wood.
🎯 4. Wooden Squirrel Decorations (4420.19.00.00)
| Item | Content |
|---|---|
| HS Code | 4420.19.00.00 |
| Material | Wood or other non-metallic materials |
| Base Tariff | 3.2% |
| Additional Tax (USITC) | 0.0% |
| Section 122 / IEEPA Tax | 10% |
| Total Tax Rate | 13.2% |
| Legal Basis | 4420.19 (Wood carvings/statues) + Surcharge |
📌 Explanation:
- Lowest Total Tax Rate (13.2%).
- No USITC additional tax applies.
- Wood decorations are highly competitive in terms of duty costs.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| Product Photos | ✅ | Clear images showing the item’s shape, finish, and material texture. |
| Material Declaration | ✅ | Explicitly state: "100% Plastic," "High-fire Porcelain," or "Solid Wood." |
| Commercial Invoice | ✅ | Must specify "Squirrel Decoration" or "Plastic/Ceramic Statue," not generic "Toy." |
| Packing List | ✅ | Include net/gross weight and dimensions. |
| Country of Origin | ✅ | Required for determining applicability of Section 301/IEEPA taxes. |
✅ 2. Declaration Tips (Critical Keywords)
🔥 "Be Specific: Material + Function"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Plastic Squirrel | "Plastic Decorative Statue, Squirrel Shape" | "Toy Squirrel" (Risk of Toy Classification) |
| Ceramic Squirrel | "Ceramic Ornamental Figurine, Squirrel" | "Household Ceramic" (Too vague) |
| Wooden Squirrel | "Wood Carving, Squirrel Decoration" | "Wooden Craft" (Too generic) |
📌 Why it matters:
- Misdeclaring a Plastic item as Wood to avoid taxes can lead to seizure, fines, and delays.
- Customs officers may request material test reports if the classification seems inconsistent with the price or appearance.
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| Mixed Materials | If the squirrel has plastic eyes or metal accessories, declare the primary material (e.g., if >50% is plastic, use HS 3926). |
| OEM/Custom Designs | Provide design files or samples to prove it is a "Decoration" and not a "Toy" (which might have different safety regulations). |
| High-Value Items | If the item is considered "Art" (e.g., limited edition porcelain), it may still fall under 6913 but could require additional proof of artistic value. |
🌍 V. Market Comparison (Quick Reference)
| Material | HS Code | Total Tax Rate | Cost Efficiency |
|---|---|---|---|
| 🪵 Wood | 4420.19.00.00 |
13.2% | 🟢 Best |
| 🧱 Plastic | 3926.40.00.90/10 |
15.3% | 🟡 Good |
| 🥣 Porcelain | 6913.10.50.00 |
17.5% | 🟠 Moderate |
| 🏺 Ceramic | 6913.90.50.00 |
23.5% | 🔴 Highest |
📌 Conclusion:
- For cost optimization, Wood and Plastic are the most favorable materials under this tariff structure.
- Ceramic/Porcelain items incur higher duties due to the 7.5% USITC additional tax.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Declaring a Ceramic squirrel as Plastic to save 8.2% in taxes.
👉 Consequence: Customs inspection reveals the true material → Fines, penalties, and retroactive tax payment.
❌ Mistake 2: Using the term "Toy" instead of "Decoration".
👉 Consequence: May trigger CPSC (Consumer Product Safety Commission) regulations for toys, requiring additional safety certifications.
❌ Mistake 3: Ignoring the Material Test Report.
👉 Consequence: If customs questions the material composition, lack of proof leads to held shipments.
✅ Correct Practice:
"Squirrel Ornament, Made of [Material], for Home Decoration Only. Not a Toy."
🎯 VII. Final Recommendations
🎯 Remember:
🔹 "Material is King: Wood (13.2%) < Plastic (15.3%) < Porcelain (17.5%) < Ceramic (23.5%)"
🔹 "Declare Clearly: Plastic, Ceramic, or Wood – Never ambiguous."
📌 Pro Tip:
If you are importing from China, ensure your supplier provides a Certificate of Origin and a Material Declaration Letter to support your HS Code classification. For high-volume imports, consider applying for an Advance Ruling to confirm the correct HS Code and duty rate before shipment.
📣 Action Plan:
1. Identify Material: Confirm if your squirrel is Wood, Plastic, Ceramic, or Porcelain.
2. Select HS Code: Use the table above to choose the correct code.
3. Prepare Docs: Invoice, Packing List, Photo, Material Declaration.
4. Calculate Cost: Apply the total tax rate (13.2%–23.5%) to your CIF value.
5. Clear Customs: Submit accurate declaration to avoid delays.
✨ Professional Clearance, Accurate Classification, Maximized Profit!
💼 Every percent saved on duty is pure profit!
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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。