Wooden Butterfly 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 |
| 4414900000 | 21.4% | CN | US | 官方文档 |
| 4414100000 | 21.4% | CN | US | 官方文档 |
| 4420190000 | 13.2% | CN | US | 官方文档 |
商品图片
AI分析
🦋 Wooden Butterfly Decoration: HS Code Classification & U.S. Customs Clearance Guide
🌐 HS Code Reference & Clearance Strategy | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Wooden Butterfly Decoration"?
The "Wooden Butterfly Decoration" is a versatile decorative item, often used for interior design, festive ornaments (e.g., Christmas trees), or craft materials. In international trade, its classification depends strictly on its specific form, usage, and structural characteristics.
⚠️ Key Distinction Point:
- Is it a standalone sculpture/statue or general decoration? → Likely 4420.19.00.00
- Is it a general wooden ornament under "other"? → Likely 4420.90.80.00
- Is it a frame-like hanging ornament resembling a picture frame? → Likely 4414.90.00.00 or 4414.10.00.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five specific HS Code classifications for wooden butterfly decorations, along with their exact tax structures.
| HS Code | Product Description | Tax Summary | Tax Detail Breakdown |
|---|---|---|---|
4420.19.00.00 |
Wooden butterfly decoration; matches category of wooden statues and other ornaments | 13.2% | Base Duty: 3.2% Additional Duty: 0.0% Section 122 Duty: 10% |
4420.90.80.00 |
Wooden butterfly decoration; belongs to other wooden ornaments | 38.2% | Base Duty: 3.2% Additional Duty: 25.0% Section 122 Duty: 10% |
4414.90.00.00 |
Wooden butterfly hanging ornament; classified as frame/decoration-like items | 21.4% | Base Duty: 3.9% Additional Duty: 7.5% Section 122 Duty: 10% |
4414.10.00.00 |
Wooden butterfly hanging ornament; fits tropical wooden picture frames, photo frames, mirrors, or similar items | 21.4% | Base Duty: 3.9% Additional Duty: 7.5% Section 122 Duty: 10% |
4420.19.00.00 |
Wooden butterfly hanging ornament; fully matches wooden statues and other ornaments classification | 13.2% | Base Duty: 3.2% Additional Duty: 0.0% Section 122 Duty: 10% |
🔍 Key Insight:
- The lowest tax rate (13.2%) applies when the item is classified under 4420.19.00.00 (Wooden Statues/Ornaments), where no Section 301 Additional Duty is applied. - The highest tax rate (38.2%) applies when classified under 4420.90.80.00 (Other Wooden Ornaments), which incurs a 25% Additional Duty (likely Section 301). - The middle tax rate (21.4%) applies when classified under 4414.xx.xx (Wooden Frames), which incurs a 7.5% Additional Duty.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by "Section 122" and typical tariff structures)
✅ Effective Time: Current Tariff Regime
🎯 1. 4420.19.00.00 —— Wooden Statues & Other Ornaments (LOWEST TARIFF STRATEGY)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% (ad valorem) |
| Section 301 Additional Duty | 0.0% (Exempt or Not Applicable) |
| Section 122 Duty | 10.0% (Specific provision for certain Chinese imports) |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Exemption? | ❌ Not Applicable (Section 122 usually overrides de minimis or requires full reporting) |
| Legal Basis Path | HTSUS:4420.19.00.00 → Section 122: 10% |
📌 Explanation:
- This classification is the most cost-effective for wooden butterfly decorations. - The key is avoiding the "Additional Duty" column. Under 4420.19, the additional duty is 0%, saving you 7.5%–25% compared to other codes. - Section 122 is a specific tariff provision that applies regardless of the HS subheading, adding a flat 10%.
🎯 2. 4420.90.80.00 —— Other Wooden Ornaments (HIGHEST TARIFF)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% (ad valorem) |
| Section 301 Additional Duty | +25.0% (High penalty rate) |
| Section 122 Duty | +10.0% |
| Total Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption? | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4420.90.80.00 → Section 301: 25% → Section 122: 10% |
📌 Warning:
- This code carries a 25% Additional Duty, likely due to Section 301 tariffs on specific wooden goods or general China tariffs. - Avoid this code if possible unless your product truly fits "other wooden ornaments" with no better classification.
🎯 3. 4414.90.00.00 & 4414.10.00.00 —— Wooden Frames (MIDDLE TARIFF)
| Item | Content |
|---|---|
| Base Duty Rate | 3.9% (ad valorem) |
| Section 301 Additional Duty | +7.5% (Moderate penalty rate) |
| Section 122 Duty | +10.0% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption? | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4414.xx.xx → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- If the butterfly decoration is structured like a frame (e.g., a hollow wooden frame with a butterfly motif, or used to hang photos), it may fall under Chapter 44 (Articles of Wood). - The 7.5% Additional Duty is significantly lower than the 25% in 4420.90, but higher than the 0% in 4420.19. - 4414.10 specifies tropical wood, while 4414.90 is for non-tropical wood. Ensure the wood type matches the subheading.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (No Exceptions)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing the butterfly’s structure: Is it solid? Hollow? Frame-like? |
| ✅ Product Specification Sheet | ✔️ | Dimensions, weight, material (wood type), usage (decoration vs. frame). |
| ✅ Commercial Invoice | ✔️ | Must describe item as "Wooden Butterfly Decoration" – avoid vague terms. |
| ✅ Packing List | ✔️ | Detail net/gross weight, quantity, and packaging type. |
| ✅ Wood Material Declaration | ✔️ | Confirm if wood is tropical (e.g., teak, mahogany) or non-tropical (e.g., pine, birch). |
| ✅ ISPM 15 Mark | ✔️ | If solid wood packaging is used, it must be heat-treated and marked. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Structure Defines Code, Wood Type Matters, Description Must Be Precise!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Solid wooden butterfly ornament (no frame function) | 4420.19.00.00 – "Wooden Statue/Ornament" |
Declaring as "Frame" → Incorrect structure |
| Wooden butterfly with a hollow frame back | 4414.90.00.00 – "Wooden Frame Decoration" |
Declaring as "Statue" → Incorrect function |
| Tropical wood butterfly (e.g., Mahogany) | 4414.10.00.00 – "Tropical Wood Frame" |
Using 4414.90 → Misclassification |
| General wooden butterfly (non-tropical, non-frame) | 4420.19.00.00 – "Other Wooden Ornament" |
Using 4420.90.80.00 → Higher tax |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Wooden Butterflies | Provide design drawings to prove it’s a "statue/orament" (4420.19) rather than "other" (4420.90). |
| Mixed Materials | If the butterfly has non-wood elements (e.g., metal wings, plastic eyes), the classification may change to Chapter 83 or 70. Ensure >50% wood by weight for Chapter 44. |
| Packaging with Frames | If the butterfly is housed in a wooden frame for display, declare the frame (4414) if the frame is the primary value/function. |
| Section 122 Compliance | All entries under these codes incur 10% Section 122 duty. Ensure your accounting system can capture this specific line item. |
📌 V. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Using 4420.90.80.00 without justification
👉 Consequence: You pay 25% Additional Duty unnecessarily.
👉 Fix: If it’s a standard ornament, try to justify 4420.19.00.00 (0% Additional Duty).
❌ Error 2: Misidentifying Wood Type in Frame Code
👉 Consequence: Using 4414.90 for tropical wood → Customs audit, potential penalties.
👉 Fix: Verify wood species. Use 4414.10 for tropical, 4414.90 for non-tropical.
❌ Error 3: Vague Description: "Wooden Decor"
👉 Consequence: Customs may assign the highest tariff code (4420.90.80.00) due to uncertainty.
👉 Fix: Be specific: "Solid Pine Wooden Butterfly Ornament, No Frame Function, HTS 4420.19.00.00".
✅ Correct Declaration Example:
"Wooden Butterfly Ornament, Solid Pine, Non-Tropical, Not a Frame, For Home Decoration, Model WB-01"
HS Code:4420.19.00.00
Total Duty: 13.2%
🎯 VI. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Frame vs. Ornament: Structure is Key!"
🔹 "Tropical vs. Non-Tropical: Wood Type Matters!"
🔹 "13.2% vs. 38.2%: One HS Code Makes a 25% Difference!"
📌 Pro Tip:
- Always aim for 4420.19.00.00 if the product is a standalone wooden ornament/statue, as it has 0% Additional Duty.
- Use 4414.xxxx only if the item is structurally a frame or has significant frame-like functionality.
- Avoid 4420.90.80.00 unless you cannot justify any other classification, as it incurs the highest Additional Duty (25%).
📣 Immediate Action:
📞 Consult a Customs Broker to pre-classify your specific wooden butterfly design.
📄 Provide Detailed Photos & Material Specs to ensure accurate HTSUS assignment.
🚀 Optimize Your Supply Chain by choosing the lowest tax HS Code to maximize profit margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar in Tax is a Dollar of Lost 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。