Wood Crafts
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 |
| 4414100000 | 21.4% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
| 4414900000 | 21.4% | CN | US | 官方文档 |
商品图片
AI分析
🪵 Wood Crafts (木质工艺品)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Wood Crafts"?
Wood crafts, in international trade, are not a single entity but a diverse category depending on material specificity, functionality, and final use. Misclassification is the most common cause of tariff shocks. Below are the four primary HS Code pathways derived from the latest 2026 tariff data, specifically tailored for imports into the United States.
⚠️ Key Distinction Points:
- General Wooden Decor: Standard wood, used purely for decoration → HS 4420.19.00.00 or 4420.90.80.00
- Tropical Wood Specifics: If the wood is explicitly defined as "tropical" (e.g., teak, mahogany) → HS 4414.10.00.00
- Toys/Models: If the item serves a play or hobbyist function (even if wooden) → HS 9503.00.00.90
- Frames/General Woodwork: Wooden frames or items not explicitly decorative but structural/aesthetic → HS 4414.90.00.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Use Specifics |
|---|---|---|---|
4420.19.00.00 |
Woodwork for decoration, of wood (other than inlaid wood) | Decorative statues, carved figurines, wall art | ✅ Generic Wood, Decorative Use |
4420.90.80.00 |
Other woodwork for decoration | High-value decorative items, complex wood carvings | ✅ Generic Wood, Decorative Use |
4414.10.00.00 |
Wooden frames, picture frames, mirror frames, etc. (of tropical wood) | Frames made specifically from tropical hardwoods | ✅ Tropical Wood, Decorative/Frame Use |
9503.00.00.90 |
Other toys; reduced-size ("scale") models and similar recreational models | Wooden toys, model kits, hobbyist figurines | ✅ Wood Material, Toy/Model Function |
4414.90.00.00 |
Wooden frames, picture frames, mirror frames, etc. (other) | Standard wooden frames, generic wooden decorative items | ✅ Generic Wood, Frame/Decorative Use |
🔍 Critical Reminder:
- "Toy" vs. "Decorative": If a wooden item can be played with by children (even if sold as a "craft"), it MUST be classified under Chapter 95 (9503.00.00.90). This avoids the 25% Section 301 tariff! - "Tropical Wood" Definition: If the wood species is not tropical (e.g., pine, oak, bamboo), it falls under4414.90.00.00or4420, not4414.10.00.00. Mislabeling non-tropical wood as tropical can lead to customs audits. - Inlaid Wood: If the wood craft involves intricate inlay work, it may fall under4420.10(not listed in current data but historically lower tax). Stick to the provided codes unless you have inlay.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current enforcement includes Section 301 and 122 clauses)
🎯 1. 4420.19.00.00 —— Woodwork for Decoration (Generic Wood)
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Section 301 Surcharge | 0.0% (Note: Some wood products may have been removed from 25% list, check latest USITC footnotes) |
| Section 122 Surcharge | +10% (Targeting China/Specific Goods) |
| Total Tariff Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Exemption? | ❌ No (Deemed de minimis) |
| Legal Basis Path | USITC:4420.19.00.00 → FOOTNOTE:122 |
📌 Explanation:
- This is the most favorable rate for general wooden decor.
- The 25% Section 301 tariff does not apply here (likely removed or excluded in latest reviews), but the 10% Section 122 tariff applies.
- Cost Advantage: 13.2% is significantly lower than other wood categories.
🎯 2. 4420.90.80.00 —— Other Woodwork for Decoration (Complex/High-Value)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:4420.90.80.00 → FOOTNOTE:9903.88.01 (Section 301) → FOOTNOTE:122 |
📌 Warning:
- This code carries the highest tax burden for wooden decor.
- The 25% Section 301 tariff applies here.
- Strategy: Avoid this code if possible. Repackage or reclassify as "Toys" or "Generic Frames" if structurally possible.
🎯 3. 4414.10.00.00 —— Wooden Frames of Tropical Wood
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:4414.10.00.00 → FOOTNOTE:301 (7.5%) → FOOTNOTE:122 |
📌 Note:
- Applicable ONLY if the wood is confirmed as "Tropical" (e.g., Teak, Mahogany, Rosewood).
- If you ship Pine or Oak frames, using this code is misclassification and risks penalties.
- The 7.5% surcharge is lower than the 25% for generic decor, but the material restriction is strict.
🎯 4. 9503.00.00.90 —— Wooden Toys & Models
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:9503.00.00.90 → FOOTNOTE:122 |
📌 Strategic Insight:
- Lowest Total Tariff (10%)!
- If your "wood craft" can be reasonably described as a toy, model, or hobbyist item, classify here.
- Example: Wooden puzzles, building blocks, miniature figurines, or "craft kits" sold for assembly by kids/hobbyists.
- Requirement: Must be marketed or structured as a toy/model, not just "decoration."
🎯 5. 4414.90.00.00 —— Wooden Frames (Other/Generic)
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:4414.90.00.00 → FOOTNOTE:301 (7.5%) → FOOTNOTE:122 |
📌 Note:
- Standard alternative to4414.10.00.00for non-tropical woods.
- Same tax rate as tropical frames, but applicable to Pine, Oak, Cherry, etc.
- Better than4420.90.80.00(38.2%) for frame-like items.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Document Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify wood type (e.g., "Pine," "Teak," "Bamboo"). Crucial for distinguishing 4414.10 vs 4414.90. |
| ✅ Product Photos | ✔️ | Show the item in use. If it looks like a toy, it supports 9503.00.00.90. If it looks like decor, support 4420. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code. E.g., "Wooden Toy Train" vs. "Wooden Decorative Statue." |
| ✅ Material Declaration | ✔️ | Explicitly state if wood is treated with chemicals (affects phytosanitary rules). |
| ✅ Packaging List | ✔️ | Ensure no mixed HS Codes in one shipment unless properly declared. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Toy Status Lowers Tax, Wood Type Defines Frame, Decor Depth Determines Rate!"
| Scenario | Correct HS Code | Incorrect Practice | Consequence |
|---|---|---|---|
| Wooden toy train | 9503.00.00.90 (10%) |
Declare as "Wooden Decor" (4420) |
Overpay 3.2%–28.2% + Penalty Risk |
| Wooden frame (Oak) | 4414.90.00.00 (21.4%) |
Declare as "Tropical Wood" (4414.10) |
Customs Audit, Re-classification, Fines |
| Decorative Statue | 4420.19.00.00 (13.2%) |
Declare as "Other Woodwork" (4420.90) |
Overpay 25% (38.2% vs 13.2%) |
| Complex Inlaid Art | 4420.90.80.00 (38.2%) |
Try to force "Toy" status | Rejection if clearly not a toy |
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| "Craft Kits" for Kids | Declare as 9503.00.00.90 (Toy). Provide instructions showing assembly for play. Avoid "Decorative" language. |
| Tropical Wood Certs (CITES) | If using Rosewood, Mahogany, or Teak, you may need CITES permits. Ensure compliance to avoid seizure. |
| Wooden Frames with Glass | If the frame is the primary component, it stays 4414. If the glass art is primary, it might be 7009. Keep focus on the wooden part. |
| Bamboo Crafts | Bamboo is often treated as wood but may have different phytosanitary rules. Confirm if it falls under 4420 or specific bamboo codes. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.90 (if toy) |
10% | CPSC (if toy) | 9503 is best for cost. 4420.19 is best for decor. |
| 🇺🇸 USA | 4420.19.00.00 (decor) |
13.2% | N/A | No 25% tariff, only 10% Section 122. |
| 🇪🇺 EU | 4420.10 (typical) |
2.7% | FSC (Optional) | Lower base rates, no Section 301. |
| 🇨🇳 China | 4420.19 |
3.2% | N/A | Low base rate, no surcharges. |
| 🇬🇧 UK | 4420.19 |
0-3% | FSC | Post-Brexit rules similar to EU but independent. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and 122 tariffs.
- Toy Classification (9503) offers the lowest tariff (10%) for eligible items.
- Generic Decor (4420.19) is the sweet spot for non-toy wood crafts (13.2%).
- Avoid4420.90unless necessary, due to the 25% Section 301 surcharge.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring a wooden toy as "Decorative Statue"
👉 Result: Pay 13.2% instead of 10%. Not huge, but wrong classification risks future audits.
❌ Error 2: Declaring a Pine Frame as "Tropical Wood Frame" (4414.10)
👉 Result: Customs rejects the CITES/Tropical claim, reclassifies to 4414.90, and issues a penalty for misdeclaration.
❌ Error 3: Using 4420.90.80.00 for Simple Carvings
👉 Result: Paying 38.2% tax when 4420.19.00.00 (13.2%) would suffice. Overpayment by 25%.
❌ Error 4: Ignoring CITES for Tropical Woods
👉 Result: Seizure of goods at US Border if CITES permits are missing for species like Rosewood.
✅ Correct Approach:
"Wooden Building Blocks for Kids, Ages 3+, Pine Wood, Packaged for Play" →
9503.00.00.90
"Pine Wooden Picture Frame, 8x10 Inch, Unframed" →4414.90.00.00
"Carved Wooden Owl Figurine, Decorative" →4420.19.00.00
🎯 VII. Conclusion: Smart Classification, Maximize Profit!
🎯 Remember the Mantras:
🔹 "If it’s a toy, call it a toy – 10% wins!"
🔹 "If it’s decor, pick4420.19– 13.2% saves you 25%!"
🔹 "Never lie about Tropical Wood – CITES will bite you!"
🔹 "Avoid4420.90– 38.2% is too expensive!"
📌 Pro Tip:
If your wooden crafts are originating from Vietnam, Mexico, or Thailand, you may be eligible for USMCA or GSP exemptions, reducing taxes to 0%. Always verify origin!
📣 Immediate Action:
📞 Consult a Customs Broker for Advance Rulings on borderline "Toy vs. Decor" items.
📋 Ensure your invoices clearly describe the primary function and material.
🚀 Clearance success = Accurate HS Code + Proper Documentation!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent in Tax is a Percent of Your 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。