Wall Decor
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 4421913000 | 20.7% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 9701990000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Wall Decor (墙壁装饰)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition: What is "Wall Decor"?
Wall Decor is a broad category encompassing items designed to adorn interior or exterior walls. In international trade, the classification depends heavily on the material (wood, bamboo, plastic, metal, etc.) and the form (flat panels, statues, screens, artistic pieces). Misclassification can lead to significant duty discrepancies due to Section 301 and IEEPA tariffs.
⚠️ Critical Distinction Point:
- Wooden/Bamboo Items: Generally fall under Chapter 44 (unless specifically excluded).
- Plastic/Polymer Items: Fall under Chapter 39.
- Artistic/Statues: May fall under Chapter 39 or Chapter 97 (Artworks).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material/Form | Duty Category |
|---|---|---|---|
4421.91.98.80 |
Wooden or bamboo wall decorations, classified as other wooden articles | Wood / Bamboo | High Tariff |
3926.40.00.10 |
Plastic or other material wall decorations for decorative purposes | Plastic / Polymer | Moderate Tariff |
4421.91.30.00 |
Bamboo screens or sunshades used as wall decorations | Bamboo (Specific Form) | Moderate Tariff |
3926.40.00.90 |
Statues and other ornaments made of plastic or other materials | Plastic / Polymer (Statues) | Moderate Tariff |
9701.99.00.00 |
Wall hangings within the category of decorative artworks | Artistic Works | Low Base, High Add-on |
🔍 Key Insight:
- Chapter 44 applies to wood/bamboo.
- Chapter 39 applies to plastics/polymers.
- Chapter 97 applies to original works of art, prints, and photographs. Note that mass-produced decorative items are rarely classified here unless they qualify as genuine "artworks."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: USA (US)
✅ Origin: China (CN) (Implied by the presence of Section 301 and IEEPA 122 tariffs)
✅ Effective Date: Current as of 2025/2026
🎯 1. 4421.91.98.80 —— Wooden/Bamboo Wall Decor (General)
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% |
| Section 301 Surtax (122 Clause) | +25.0% |
| IEEPA Surtax (122 Clause) | +10.0% |
| Total Effective Rate | 38.3% |
| Calculation Method | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible (Subject to high duties) |
| Legal Basis Path | USITC:4421.91.98.80 → FOOTNOTE:301_25% → IEEPA:122_10% |
📌 Explanation:
- This is the standard rate for general wooden wall decor (e.g., wood panels, wooden signs).
- The 25% is the Section 301 tariff, and 10% is the IEEPA tariff.
- Total 38.3% is a significant cost driver for wooden imports.
🎯 2. 3926.40.00.10 —— Plastic Wall Decor (General)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surtax (122 Clause) | 0.0% |
| IEEPA Surtax (122 Clause) | +10.0% |
| Total Effective Rate | 15.3% |
| Calculation Method | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Eligible (Subject to IEEPA) |
| Legal Basis Path | USITC:3926.40.00.10 → IEEPA:122_10% |
📌 Explanation:
- Plastic wall decor benefits from a 0% Section 301 surtax (depending on specific product exclusions or policy updates).
- However, the 10% IEEPA tariff still applies.
- Total 15.3% is significantly lower than the wooden alternative.
🎯 3. 4421.91.30.00 —— Bamboo Screens / Sunshades
| Item | Content |
|---|---|
| Base Duty Rate | 10.7% |
| Section 301 Surtax (122 Clause) | 0.0% |
| IEEPA Surtax (122 Clause) | +10.0% |
| Total Effective Rate | 20.7% |
| Calculation Method | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4421.91.30.00 → IEEPA:122_10% |
📌 Explanation:
- Specific to bamboo screens or sunshades used as decor.
- Base rate is higher (10.7%), but no Section 301 surtax.
- Total 20.7% is competitive for bamboo products.
🎯 4. 3926.40.00.90 —— Plastic Statues & Ornaments
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surtax (122 Clause) | 0.0% |
| IEEPA Surtax (122 Clause) | +10.0% |
| Total Effective Rate | 15.3% |
| Calculation Method | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.40.00.90 → IEEPA:122_10% |
📌 Explanation:
- Covers statues and figurines made of plastic.
- Same rate as general plastic wall decor (3926.40.00.10).
- Ideal for resin or plastic figurines intended for wall mounting.
🎯 5. 9701.99.00.00 —— Decorative Artworks / Wall Hangings
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax (122 Clause) | 7.5% |
| IEEPA Surtax (122 Clause) | +10.0% |
| Total Effective Rate | 17.5% |
| Calculation Method | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (Artworks often scrutinized) |
| Legal Basis Path | USITC:9701.99.00.00 → FOOTNOTE:301_7.5% → IEEPA:122_10% |
📌 Explanation:
- Only applicable if the item is classified as an original work of art (e.g., paintings, prints, photographs).
- Base rate is 0%, but surtaxes still apply.
- 122 Clause Surtax is 7.5% (lower than the standard 25%).
- Warning: Misclassifying mass-produced decor as "Artwork" is a high-risk customs violation.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state material (Wood, Bamboo, Plastic). |
| ✅ Product Images | ✔️ | Show front, back, and packaging. Distinguish between "Decor" and "Art." |
| ✅ Commercial Invoice | ✔️ | Use precise HS Code descriptions. Avoid vague terms like "Gift." |
| ✅ Origin Certificate (CO) | ✔️ | Essential for proving Chinese origin (for 122 Clause application). |
| ✅ Material Declaration | ✔️ | Specifically declare if bamboo or wood is used to trigger Chapter 44. |
✅ 2. Classification Strategy (Key Pitfalls)
🔥 "Material is King, Form is Queen!"
| Scenario | Correct HS Code | Risk if Incorrect |
|---|---|---|
| Wooden Panel | 4421.91.98.80 |
If misclassified as plastic → Audit Risk |
| Bamboo Screen | 4421.91.30.00 |
If misclassified as general wood → Higher Duty (38.3%) |
| Plastic Statue | 3926.40.00.90 |
If misclassified as art → Penalty for False Declaration |
| Painting/Print | 9701.99.00.00 |
If mass-produced → 0% Base rate denied, back-taxes + fines |
| Mixed Materials | Check Primary Material | If mixed, the principal material determines the chapter. |
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| Bamboo vs. Wood | Bamboo is often treated similarly to wood in Chapter 44, but specific subheadings (like 4421.91.30) offer different rates. Verify if the product is a "screen" or "panel." |
| Plastic Resin Statues | Often confused with art. If mass-produced, use 3926.40.00.90. Do not claim 9701 unless it is a limited edition or handcrafted original. |
| Section 122 Clauses | The data indicates specific "122 Clause" tariffs. Ensure your commercial invoice accurately reflects the value to avoid under/over-declaration issues. |
| De Minimis (Section 321) | ❌ Note: Most of these HS codes are not eligible for de minimis entry ($800) if they are subject to IEEPA or Section 301 surcharges. Plan for formal entry. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4421.91.98.80 / 3926.40.00.10 |
15.3% - 38.3% | High surtaxes apply due to 122 Clauses. |
| 🇨🇳 China | 4421.91.98.80 / 3926.40.00.10 |
~5-10% | Lower base rates, no 301/IEEPA. |
| 🇪🇺 EU | 4421.91.98.80 / 3926.40.00.10 |
~5-7% | No Section 301/IEEPA. CE Marking required. |
📌 Conclusion:
- The USA is the most challenging market due to 122 Clause tariffs.
- Plastic decor (3926.40.00.10) is the most cost-effective option (15.3%).
- Wooden decor (4421.91.98.80) is the most expensive (38.3%).
- Bamboo screens (4421.91.30.00) offer a middle ground (20.7%).
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Classifying mass-produced wooden wall art as "Original Artwork" (9701).
👉 Consequence: Customs will reject the 0% base rate and apply 38.3% + penalties.
❌ Mistake 2: Ignoring the "122 Clause" in tariff calculations.
👉 Consequence: Under-declaration of duties by 10-25%, leading to seizure or fines.
❌ Mistake 3: Confusing "Bamboo Screens" with "Wooden Panels."
👉 Consequence: Using 4421.91.98.80 (38.3%) instead of 4421.91.30.00 (20.7%) unnecessarily increases costs.
✅ Best Practice:
"Precise Material Declaration + Specific Form Description = Accurate Duty."
Example: "Bamboo Woven Wall Screen, Handmade, Decorative" →4421.91.30.00
🎯 VII. Conclusion: Optimize Your Supply Chain
🎯 Key Takeaway:
- Plastic Decor is the cheapest to import to the US (15.3%).
- Bamboo Screens are a good middle ground (20.7%).
- Wooden Decor is expensive (38.3%) – consider pricing strategies or alternative materials.
📌 Pro Tip:
If your product is made of recycled plastic or sustainable bamboo, highlight this in marketing to justify value, but ensure accurate HS coding for customs.
📣 Action Step:
📞 Consult a Customs Broker before shipping!
📝 Prepare Detailed Product Photos showing material and construction.
🚀 Plan for Full Formal Entry due to high tariff rates.
✨ Smart Classification Saves Money!
💼 Every percentage point of duty affects your bottom line.
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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。