Tropical Wood Carved Decorations
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4420190000 | 13.2% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
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AI分析
🪵 Tropical Wood Carved Decorations
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition and Classification: Do You Really Understand "Tropical Wood Carved Decorations"?
Tropical wood carved decorations are artistic items made from tropical timber, typically used as statues, ornaments, or decorative objects. In international trade, they are classified based on their material, form, and primary use. Misclassification can lead to significant duty differences due to trade policies (e.g., Section 301, Section 122 tariffs).
⚠️ Key Distinction:
- If classified as statues/decorations of wood (Ch 44): Subject to specific tariff lines for wood articles.
- If misclassified as plastic or other non-wood materials (Ch 39): Lower base duty but potentially incorrect for customs valuation.
- Trade Policy Impact: US imports from China face additional tariffs under Section 301 (25%) and Section 122 (10%).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Basis | Total Tax Rate (US) |
|---|---|---|---|---|
4420.19.00.00 |
Tropical wood carved decorations, wooden material, form is statues or ornaments | Decorative statues, figurines, wooden sculptures | Wood | 13.2% |
4420.90.80.00 |
Tropical wood carved decorations, wooden material, use as decorations | General wooden ornamental items, not specifically statues | Wood | 38.2% |
3926.40.00.90 |
Tropical wood craft goods, form is decorative items, material inferred as non-metallic | Incorrect classification if wood – may be used for mixed-material items or misdeclared | Non-metallic/Other | 15.3% |
🔍 Key Reminder:
-4420.19.00.00is for wooden statues/ornaments → Lower tax burden if correctly classified.
-4420.90.80.00is for other wooden decorative items → Higher tax due to "other" category.
-3926.40.00.90is for plastic/craft items → Only applicable if items are not primarily wood (e.g., wood-core with plastic coating). Risk of misclassification penalty if declared incorrectly.
💰 3. 2026 Latest Tariff Rate Details (Including Surcharges and Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Section 301 & 122 tariffs active)
🎯 1. 4420.19.00.00 – Tropical Wood Carved Decorations (Wooden Statues/Ornaments)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% (ad valorem) |
| USITC Surtax (Section 301) | +0.0% (Note: Section 301 may not apply to all Ch 44 items; verify current exclusion lists) |
| Section 122 Surcharge | +10% (For Chinese-origin goods, effective until further notice) |
| Total Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ Not Eligible (Value > $800 triggers duty) |
| Legal Basis Path | HTSUS:4420.19.00.00 → IEEPA:9903.01.24 (Section 122) |
📌 Explanation:
- Base duty is low (3.2%), but Section 122 adds 10% for Chinese imports.
- No Section 301 surcharge currently applied to this subheading (verify with latest USITC announcements).
- Total 13.2% is relatively favorable compared to other wood decor categories.
🎯 2. 4420.90.80.00 – Other Tropical Wood Decorations (Non-Statue Wood Items)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% |
| USITC Surtax (Section 301) | +25.0% (Applied to "other" wood articles from China) |
| Section 122 Surcharge | +10% |
| Total Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:4420.90.80.00 → USITC:9903.88.01 (Section 301) → IEEPA:9903.01.24 (Section 122) |
📌 Note:
- High tariff burden (38.2%) due to combined Section 301 (25%) and Section 122 (10%).
- Applies to wooden decorative items not classified as statues (e.g., trays, frames, general ornaments).
- Critical to distinguish between "statue" (4420.19.00.00) and "other decoration" (4420.90.80.00).
🎯 3. 3926.40.00.90 – Tropical Wood Craft Goods (Non-Metallic Inference)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| USITC Surtax (Section 301) | +0.0% (Not applicable to Ch 39 for this subheading) |
| Section 122 Surcharge | +10% |
| Total Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3926.40.00.90 → IEEPA:9903.01.24 (Section 122) |
📌 Warning:
- This classification is only valid if the item is NOT primarily wood.
- If declared as "wooden" but classified under Ch 39, customs may reassess and impose penalties.
- Use only for mixed-material items or wood-core products with significant non-wood components.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Checklist (All Required)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material (wood type), dimensions, weight, usage |
| ✅ Product Photos (Clear) | ✔️ | Show texture, finish, and any labels |
| ✅ Commercial Invoice | ✔️ | Describe as "Tropical Wood Carved Statue" or "Wooden Ornament" |
| ✅ Packing List | ✔️ | Quantity, gross/net weight, package dimensions |
| ✅ Certificate of Origin (CO) | ✔️ | Prove Chinese origin for tariff calculation |
| ✅ Material Declaration | ✔️ | Confirm 100% wood or mixed materials |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Statue vs. Decoration: Know the Form, Avoid the 38%!"
| Scenario | Correct HS Code | Wrong Action |
|---|---|---|
| Wooden statue/figurine | 4420.19.00.00 (13.2%) |
Declare as "ornament" → 4420.90.80.00 (38.2%) |
| General wooden decor (e.g., tray, frame) | 4420.90.80.00 (38.2%) |
Declare as "statue" → Risk of penalty |
| Wood with plastic coating | 3926.40.00.90 (15.3%) |
Declare as "wood" → Misclassification risk |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed-Material Items | If >50% wood by weight/value, classify under Ch 44; otherwise Ch 39 |
| Antique or Handcrafted | Provide artisan certification to justify decorative value |
| OEM/Custom Orders | Include design specs to prove "statue" vs. "ornament" intent |
| Section 301 Exclusions | Check if your product code is on the exclusion list (rare for Ch 44) |
🌍 5. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 US | 4420.19.00.00 |
13.2% (China) | None | 4420.90.80.00 at 38.2% |
| 🇨🇳 China | 4420.19.00.00 |
5-10% | FSC (if sustainable) | Lower duties for domestic use |
| 🇪🇺 EU | 4420.19.00.00 |
0-2% | FSC/PEFC | No Section 122 equivalent |
| 🇬🇧 UK | 4420.19.00.00 |
0-5% | FSC | Post-Brexit tariffs may vary |
| 🇦🇺 Australia | 4420.19.00.00 |
5% | None | No major surtaxes |
📌 Conclusion:
- US has the highest effective tariff for wooden decor due to Section 122 and Section 301.
- EU/UK/Australia are more favorable with minimal or no surtaxes.
- Correct classification is critical to avoid 25%+ additional duties.
📌 6. Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring "wooden statues" as "wooden ornaments" (4420.90.80.00)
👉 Consequence: Tax increases from 13.2% to 38.2% → +$25 per $100 value!
❌ Error 2: Using Ch 39 (3926.40.00.90) for pure wood items
👉 Consequence: Customs reassessment + penalty → Potential seizure or fine
❌ Error 3: Not specifying "tropical wood" in description
👉 Consequence: Ambiguity leads to higher default duties or delays
❌ Error 4: Ignoring Section 122 (10%) for Chinese origin
👉 Consequence: Underpaid duties + interest + penalties
✅ Correct Practice:
"Tropical Wood Carved Statue, Mahogany, Handcrafted, Decorative Figurine, Model XYZ, 100% Wood"
🎯 7. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mnemonic:
🔹 "Statue is 13%, Ornament is 38%, Wood is King, Ch 44 Wins!"
🔹 "Section 122 adds 10%, Section 301 adds 25% – Know your Code!"
📌 Pro Tip:
- If your product qualifies as "statue", insist on 4420.19.00.00 for 13.2% duty.
- Avoid 4420.90.80.00 unless it’s truly not a statue (e.g., trays, frames).
- Do NOT use Ch 39 for pure wood items to save duty – risk of penalty is high.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Pre-Ruling
🚀 Ensure smooth clearance, efficient export, and max profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar 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。