Tooth Fairy Commemorative Coin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9705390040 | 17.5% | CN | US | 官方文档 |
| 9705390010 | 17.5% | CN | US | 官方文档 |
| 7118900019 | 17.5% | CN | US | 官方文档 |
| 7118900055 | 17.5% | CN | US | 官方文档 |
| 8306210000 | 22.0% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Tooth Fairy Commemorative Coin – HS Code & Tariff Guide (2026 Update)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 U.S. Tariff Deep Dive | Expert-Level Compliance Framework
📌 One Product, Multiple Codes – Why This Coin Is Taxed So Heavily
The Tooth Fairy Commemorative Coin is not just a novelty item — it’s a numismatic collectible with cultural significance, often issued by governments or mints to celebrate childhood traditions. However, its classification under U.S. Customs law depends on material, purpose, and intrinsic value, leading to different HS Codes and tariff treatments.
⚠️ Critical Insight:
- If the coin is not made of gold or precious metals, it falls under non-gold commemorative coins → lower tariff
- If it contains gold or silver, it’s treated as precious metal coinage → higher tax burden
- All variants are subject to U.S. trade sanctions under Section 301, IEEPA, and Section 122 — even if it's a "tooth fairy" coin
📦 二、HS Code Classification Breakdown (2026 U.S. Tariff Authority)
| HS Code | Product Description | Key Features | Tax Implication |
|---|---|---|---|
9705.39.00.40 |
Non-gold commemorative coin with numismatic value | Made of base metals (e.g., copper, nickel, brass), not gold/silver, issued for collecting or cultural symbolism | ✅ 17.5% Total Tax |
9705.39.00.10 |
Numismatic coin (metal-based), likely non-gold | Likely metallic commemorative coin, issued by a national mint, not for circulation, not gold | ✅ 17.5% Total Tax |
7118.90.00.19 |
Other gold or precious metal coins (non-circulating) | Gold-plated or solid gold coin, even if themed (e.g., Tooth Fairy), counts as gold coin | ✅ 17.5% Total Tax |
7118.90.00.55 |
Other coins (metal: gold, silver, copper, etc.) | Non-gold but metallic, not for use as currency, designed for collection | ✅ 17.5% Total Tax |
8306.21.00.00 |
Decorative small items (e.g., novelty coins) | Low-value, non-numismatic, made of base metals, not intended as collectibles | ❌ 22.0% Total Tax |
🔍 Why So Many Codes?
The same coin can be classified differently based on: - Material (gold vs. copper) - Intended use (collectible vs. decoration) - Origin (U.S. mint vs. foreign mint) - Value (face value vs. market value)
💰 三、2026 U.S. Tariff Breakdown – Full Legal & Policy Detail
✅ Applicable to: All imports into the United States (US)
✅ Origin: Any country (China, Mexico, India, UK, etc.)
✅ Effective Date: November 10, 2025 (post-Section 122 enforcement)
🎯 1. 9705.39.00.40 — Non-Gold Numismatic Commemorative Coin
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS §9705.39.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC Footnote 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 17.5% | — |
📌 Explanation:
- This code applies to coins with numismatic value, not gold, not for circulation
- Even if it's a "Tooth Fairy" coin, if it's not gold, it's still taxed at 17.5% due to U.S. trade policy on foreign collectibles
- No de minimis exemption — even small value items are fully taxed
🎯 2. 9705.39.00.10 — Metal-Based Numismatic Coin (Likely Non-Gold)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS §9705.39.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC: 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 17.5% | — |
📌 Note:
- This code is identical in tax treatment to9705.39.00.40
- Used when the coin is metallic but not gold/silver, and issued for commemoration or collection
- No difference in tariff — only in description
🎯 3. 7118.90.00.19 — Gold or Precious Metal Coins (Non-Circulating)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS §7118.90.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC: 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 17.5% | — |
📌 Key Point:
- Even if the coin is gold-plated or made of 24K gold, it’s still taxed at 17.5%
- Does not qualify for lower rate — gold coins are treated as high-value collectibles
- No de minimis — even a $10 gold coin is taxed fully
🎯 4. 7118.90.00.55 — Other Coins (Metal: Gold, Silver, Copper, etc.)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS §7118.90.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC: 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 17.5% | — |
📌 Clarification:
- Applies to non-gold coins made of other metals (e.g., silver, copper, brass)
- Even if it's a novelty coin, if it's not for circulation, it's taxed at 17.5%
- No difference in rate vs. gold coins — all collectible coins are treated equally
🎯 5. 8306.21.00.00 — Decorative Small Items (e.g., Novelty Coins)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 4.5% | HTSUS §8306.21.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC: 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 22.0% | — |
⚠️ Big Warning:
- This code applies only if the coin is NOT considered a numismatic collectible
- If it's not issued by a national mint, not for collecting, not valuable, and used as decoration or gift → 22.0% tax
- 22.0% is 4.5% higher than other codes — avoid this classification if possible
🛠️ 四、Customs Clearance Best Practices (Pro Tips)
✅ 1. Required Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Photos (front/back, close-up of mint mark) | ✔️ | Proves material, design, and origin |
| ✅ Certificate of Authenticity (COA) | ✔️ | Proves it's a genuine commemorative coin, not a novelty item |
| ✅ Mintage Details (year, quantity, face value) | ✔️ | Helps prove numismatic value |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Commemorative Coin – Not for Circulation – Numismatic Value" |
| ✅ Origin Certificate (CO) | ✔️ | If from China, Vietnam, or India, may trigger higher scrutiny |
| ✅ Test Report (material analysis) | ✔️ | Proves not gold/silver → avoids 7118.90.00.19 and 7118.90.00.55 |
✅ 2.申报技巧(Key Rules)
🔥 "Numismatic vs. Novelty — One Word Can Change Your Tax!"
| Scenario | Correct HS Code | Wrong Code | Tax Risk |
|---|---|---|---|
| Coin issued by national mint, limited mintage, collectible | 9705.39.00.40 or 9705.39.00.10 |
8306.21.00.00 |
❌ 22% vs. 17.5% |
| Gold-plated coin, but not pure gold | 7118.90.00.19 |
8306.21.00.00 |
❌ 22% vs. 17.5% |
| Plain copper coin, no mint mark, sold as gift | 8306.21.00.00 |
9705.39.00.40 |
❌ 22% vs. 17.5% |
| Coin with "Tooth Fairy" theme, but issued by U.S. Mint | 9705.39.00.40 |
8306.21.00.00 |
❌ 22% vs. 17.5% |
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Coin is gold-plated but not pure gold | Use 7118.90.00.19 — 17.5%, not 22% |
| Coin is from a foreign mint (e.g., UK, Canada) | Apply for pre-ruling — may qualify for lower rate |
| Coin is part of a set (e.g., 5-piece "Tooth Fairy" series) | 申报为“set” — may qualify for lower average tax |
| Coin is under $100 value | Still taxed at 17.5% — no de minimis for collectibles |
| Coin is used in a children’s gift box | Do not split — declare as coin + gift → full tax on coin |
🌍 五、Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 9705.39.00.40 or 8306.21.00.00 |
17.5% – 22.0% | None (but documentation critical) | No de minimis |
| 🇨🇳 China | 9705.39.00.40 |
5% | None | No extra tariffs |
| 🇪🇺 European Union | 9705.39.00.40 |
0% (if CE) | CE | No additional duties |
| 🇦🇺 Australia | 9705.39.00.40 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 9705.39.00.40 |
0% | PSE | No extra tariffs |
📌 Takeaway:
- U.S. is the only market with 17.5%–22.0% tariffs on commemorative coins
- China, EU, Australia, Japan are much more favorable for exporters
📌 六、常见错误 & How to Avoid Them
❌ Mistake 1: Calling a numismatic coin a "novelty gift"
👉 Result: Wrong HS Code → 22% tax instead of 17.5% → $1,000+ in extra cost
❌ Mistake 2: Not providing mint mark or COA
👉 Result: Customs assumes it's a decoration → 8306.21.00.00 → 22%
❌ Mistake 3: Using generic name like "Tooth Fairy Coin" without context
👉 Result: No proof of numismatic value → higher risk of misclassification
✅ Correct Labeling:
"Commemorative Coin – 2025 Tooth Fairy Series – Issued by [Country] Mint – Limited Mintage – Numismatic Value – Not for Circulation"
🎯 七、Final Verdict: Tax Strategy for Tooth Fairy Coins
🔥 The 17.5% tax is unavoidable if the coin is a collectible
🔥 The 22.0% tax is avoidable — if you misclassify it as a decoration✅ Best Practice:
- Always classify as numismatic if it’s not a plain gift item
- Provide COA, photos, mintage data
- Use9705.39.00.40or9705.39.00.10for non-gold coins
- Use7118.90.00.19or7118.90.00.55for gold/silver coins
- Avoid8306.21.00.00unless it’s truly a decorative item
📣 Call to Action: Secure Your Import Now!
📞 Contact a U.S. Customs Broker + Submit product photos + COA + invoice
🚀 Apply for Advance Ruling (Pre-Approval) — lock in 17.5% tax before shipment
💼 Save thousands — one correct HS Code = 4.5% lower tax
✨ Remember:
🎯 "A Tooth Fairy Coin is not just a coin — it’s a tax decision."
🎯 "One wrong code = 22% tax. One right code = 17.5% — and peace of mind."
📌 Pro Tip:
If your coin is from a non-China origin (e.g., Canada, UK, Mexico), you may qualify for IEEPA exemption — 0% extra duty.
👉 Apply for pre-ruling to confirm.
📣 Act Now:
📩 Send product details to your customs broker today
🛡️ Avoid delays, fines, and overpayment
💰 Maximize your profit — one correct HS Code at a time!
🌟 Professional Compliance Starts Here.
💼 Your coin’s value shouldn’t be eroded by a wrong code.
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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。