Tropical Wood Carving Decoration
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 |
商品图片
AI分析
🪵 Tropical Wood Carving Decorations
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Tropical Wood Carvings"?
Tropical wood carvings are artistic items made from hardwoods (such as mahogany, teak, rosewood, etc.), primarily used for home decoration, collectibles, or religious purposes. In international trade, these items are often misclassified due to ambiguities in material and form. They generally fall into three main categories based on material nature, form, and function:
1. Purely Wooden Decorative Statues/Artworks: Made entirely of wood, shaped into figures or ornamental objects.
2. Wooden Decorative Articles (General): Wooden items used for decoration but not necessarily statues (e.g., wall hangings, frames, small ornaments).
3. Non-Wood Imitations or Mixed-Material Items: Items that appear wooden but may involve non-wood materials (e.g., resin coatings, metal parts, or synthetic blends), or misclassified as "plastics" due to surface treatment.
⚠️ Key Distinction Points:
- If the item is 100% natural wood and shaped into a statue or figurine → Likely 4420.19
- If it is a wooden decorative article but not a statue (e.g., plaques, trays, non-figurative decor) → Likely 4420.90
- If the item is not truly wood (e.g., resin-coated, composite, or non-metallic industrial decor) → Potentially 3926.40
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
4420.19.00.00 |
Wooden statues and other carved ornamental articles, made of wood | Carved figures, religious idols, artistic wooden statues | ✅ Wood |
4420.90.80.00 |
Other wooden articles of furniture or decorative articles (not elsewhere specified) | Wooden plaques, wall art, non-statue decor, frames | ✅ Wood |
3926.40.00.90 |
Other articles of plastics and articles of other materials (non-metallic decorative items) | Resin-coated wood, composite materials, non-wood decorative items | ❌ Non-metallic/Plastic-like |
🔍 Important Reminder:
- Statues/Figurines: Must be classified under 4420.19.00.00 if made of wood. Do not misclassify as general decor (4420.90) to avoid higher tariffs.
- Non-Statue Decor: Items like wooden wall plaques, coasters, or decorative trays should go under 4420.90.80.00.
- Non-Wood Items: If the item is primarily resin, fiberglass, or synthetic but looks like wood, it may be classified under 3926.40.00.90. Misclassifying plastic as wood can lead to severe penalties.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4420.19.00.00 — Wooden Statues and Carved Ornamental Articles
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Section 301 Additional Tariff | 0.0% |
| Section 122 Tariff | +10% (against specific Chinese goods) |
| Total Tariff Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:4420.19.00.00 → FOOTNOTE:122 |
📌 Explanation:
- This is the most favorable classification for pure wooden statues.
- The Section 122 tariff (10%) is applied to certain Chinese goods under specific trade policies.
- No Section 301 tariff applies, making it significantly cheaper than other categories.
🎯 2. 4420.90.80.00 — Other Wooden Decorative Articles
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Section 301 Additional Tariff | +25.0% (from USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4420.90.80.00 → FOOTNOTE:9903.88.01 → FOOTNOTE:122 |
📌 Important Note:
- This category incurs a heavy Section 301 tariff of 25%, pushing the total rate to 38.2%.
- Applies to wooden items that are not statues (e.g., wall decorations, non-figurative ornaments).
- High cost makes this category less competitive unless value-added justification is strong.
🎯 3. 3926.40.00.90 — Other Plastic/Non-Metallic Decorative Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Additional Tariff | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:3926.40.00.90 → FOOTNOTE:122 |
📌 Caution:
- This classification is for non-wooden items (e.g., resin, fiberglass, or composite materials that resemble wood).
- If your product is truly wood, do not use this code to avoid false declaration penalties.
- However, if the item is resin-coated wood or a composite, this may be the correct classification, offering a low 15.3% tariff.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Items Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Include dimensions, weight, material composition, origin |
| ✅ Material Test Report | ✔️ | Verify wood vs. resin/composite (especially for 3926.40) |
| ✅ Product Photos (Including Labels) | ✔️ | Clear images of front, back, and base (check for "Made in China" stamps) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Wooden Statue" or "Wooden Decorative Article" |
| ✅ Packing List | ✔️ | List quantity, net/gross weight per carton |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable for preferential treatment (though limited for US) |
| ✅ Declaration of Material | ✔️ | Explicitly state "100% Natural Wood" or "Resin-Coated" |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Statues Under 4420.19, Decor Under 4420.90, Non-Wood Goes to 3926.40!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure wooden statue/figurine | 4420.19.00.00 |
Misdeclare as 4420.90.80.00 → +25% penalty |
| Wooden wall plaque or frame | 4420.90.80.00 |
Misdeclare as 4420.19 → Incorrect classification |
| Resin/plastic look-alike | 3926.40.00.90 |
Declare as wood → False declaration risk |
| Mixed wood + metal base | Consult expert | Assume 4420.19 → May trigger additional scrutiny |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Carvings | Provide design drawings and client approval to prove artistic intent |
| Wood + Non-Wood Composite | If >50% wood by value, still 4420.xxxx; if resin dominant, 3926.40 |
| Religious Statues | Same classification; ensure no cultural import restrictions apply |
| Antiques/Vintage | May qualify for exemption; provide age certification |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4420.19.00.00 |
13.2% (Wood Statue) | None | 4420.90 = 38.2%; 3926.40 = 15.3% |
| 🇨🇳 China | 4420.19.00.00 |
5-10% | CCC (if applicable) | No Section 301/122 |
| 🇪🇺 EU | 4420.19.00.00 |
0-2.5% (if EUTR compliant) | FSC/PEFC | Strict wood origin tracking |
| 🇬🇧 UK | 4420.19.00.00 |
0-2.5% | FSC/PEFC | Post-Brexit rules apply |
| 🇯🇵 Japan | 4420.19.00.00 |
0-5% | None | Low tariffs for decor |
📌 Conclusion:
- USA imposes the highest tariffs due to Section 301 and Section 122.
- EU/UK/Japan are more favorable for wooden decor.
- Misclassification in the US leads to severe financial loss (up to 25% extra).
📌 Part 6: Common Errors & Pitfall Avoidance (Lessons from Blood and Tears)
❌ Error 1: Declaring a wooden statue as 4420.90.80.00 to avoid scrutiny
👉 Consequence: You pay 38.2% instead of 13.2% → Overpayment by 25%!
❌ Error 2: Declaring resin/plastic items as wood (4420.19)
👉 Consequence: Customs inspection reveals material mismatch → Fine + Delay + Return
❌ Error 3: Using vague terms like "Wooden Craft" without specifying form
👉 Consequence: Customs classifies under most restrictive category (4420.90) → Higher Tax
✅ Correct Practice:
"Wooden Statue, Hand-Carved, Teak Wood, 30cm Height, Religious Figurine, Made in China, Model XYZ"
🎯 Part 7: Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mnemonic:
🔹 "Statues: 13.2%, Non-Statue Decor: 38.2%, Plastic Look-Alikes: 15.3%"
🔹 "HS Code Decides Fate, 25% Difference Can Break Your Profit, Wrong Declaration Means Big Fine!"
📌 Pro Tip:
If your wooden carvings are originating from Vietnam, Thailand, or Indonesia, you may apply for preferential tariffs or exemptions from Section 122/301.
It is highly recommended to apply for Advance Rulings or consult a licensed customs broker to confirm classification before shipment.
📣 Act Now:
📞 Contact a professional customs broker + Provide product photos + Request HS Code Advance Ruling
🚀 Ensure your tropical wood carvings clear customs smoothly, efficiently, and profitably!
✨ Professional clearance starts with accurate classification!
💼 Every cent of cost deserves precise calculation!
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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。