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decorative sequins

CN → US
HS编码 关税税率 原产国 目的国 文档
3926903500 24.0% CN US 官方文档
3926903300 16.5% CN US 官方文档

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AI分析

✨ Decorative Sequins & Beads (Plastic/Non-Textile)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Decorative Sequins"?

Decorative sequins, beads, and bugles are essential embellishment materials used in fashion, apparel, crafts, and industrial manufacturing. In international trade, their classification depends heavily on material composition and state of assembly.

Based on the provided data, these items fall under Chapter 39 (Plastics and Articles Thereof), specifically Heading 3926 (Other articles of plastics and articles of other materials of headings 3901 to 3914).

Key Distinction:
- Unstrung/Unset Sequins & Beads: Small, individual decorative elements not assembled into strings or fixed onto other goods. → Classified under 3926.90.35.00.
- Plastic Handbags: Finished goods made of plastic materials, even if they contain decorative elements. → Classified under 3926.90.33.00.

⚠️ Critical Note:
- If your "sequins" are made of textile fabric or metal, this data does not apply (they would fall under Chapters 50–63 or 71).
- This guide strictly applies to plastic-made or non-textile material sequins/beads as per the provided HS Codes.
- The phrase "not strung (except temporarily) and not set" is the legal key to classifying loose decorative items.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicable Scenario Tax Rate (China → US)
3926.90.35.00 Beads, bugles, and spangles (sequins), not strung and not set; articles thereof. Loose plastic sequins, plastic beads for sewing/crafting, plastic bugles (tubes), not attached to fabric or jewelry. 14.0%
(Base: 6.5% + Additional: 7.5%)
3926.90.33.00 Handbags Finished plastic handbags, purses, or similar containers, even if decorated with sequins/beads. 6.5%
(Base: 6.5% + Additional: 0.0%)

🔍 Key Insight:
- Loose decorative items (sequins, beads) are considered "articles of plastic" and incur higher tariffs (14.0%) due to additional duties.
- Finished goods (like handbags) are classified as specific end-products and may have lower or zero additional duties (6.5% total).
- Do NOT misclassify loose sequins as "accessories" or "parts" of other goods; they have a specific subheading (3926.90.35.00).


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: As per current USITC and USTR regulations for Chinese goods.

🎯 1. 3926.90.35.00 —— Beads, Bugles, and Spangles (Unstrung, Unset)

Item Content
Base Tariff 6.5% (Ad valorem)
Additional Tariff (Section 301 / USTR) 7.5%
Total Tariff 14.0%
Tax Calculation CIF Value × 14.0%
De Minimis Exemption Not Applicable for Section 301 goods (generally)
Legal Basis Path HTSUS:3926.90.35.00USTR:Section 301 List 4Additional Duty: 7.5%

📌 Explanation:
- Base Rate (6.5%): Standard Most Favored Nation (MFN) rate for other articles of plastics.
- Additional Rate (7.5%): Applies to Chinese-origin goods under specific USTR exclusions. This is the critical cost driver.
- Total Cost Impact: A $10,000 shipment of loose plastic sequins will incur $1,400 in duties.


🎯 2. 3926.90.33.00 —— Handbags (Plastic/Other Material)

Item Content
Base Tariff 6.5%
Additional Tariff 0.0%
Total Tariff 6.5%
Tax Calculation CIF Value × 6.5%
De Minimis Exemption Not Applicable
Legal Basis Path HTSUS:3926.90.33.00USTR:Excluded or Lower Rate Category

📌 Explanation:
- Handbags, even if made of plastic, are classified as specific finished goods.
- No additional 7.5% duty applies (as per the provided data).
- Cost Efficiency: A $10,000 shipment of plastic handbags incurs only $650 in duties—50% less than loose sequins!


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)

✅ 1. Required Documentation Checklist (Missing Any = Delays)

Document Required Explanation
Commercial Invoice ✔️ Must clearly state: "Plastic Sequins, Unstrung, Not Set" or "Plastic Handbag".
Product Photos ✔️ Show individual sequins/beads (for 3926.90.35.00) vs. finished handbag (for 3926.90.33.00).
Material Composition Statement ✔️ Confirm material is plastic (e.g., PVC, PET, Acrylic). Non-plastic materials (metal, glass, textile) will be misclassified.
Packing List ✔️ Detail quantity per package. Ensure no mixing of loose beads and finished bags in a way that confuses customs.
Certified Lab Report (if requested) ✔️ Proves material is plastic (FTIR test).

✅ 2. Declaration Tips (Critical Mnemonics)

🔥 "Loose Beads Pay More, Bags Pay Less! Clarify Material, Avoid Stress!"

Scenario Correct Declaration Incorrect Action Consequence
Loose plastic sequins 3926.90.35.00 Declare as "Fashion Accessories" or "Parts of Garments" 14% Duty vs. potential 0-5% if misclassified (but high risk of penalty)
Plastic Handbags 3926.90.33.00 Declare as "Bags" without material specification May be reassigned to higher duty categories
Mixed Shipment Split Declaration Declare all as "Plastic Articles" Customs will inspect and reclassify, causing delays
Non-Plastic Sequins Wrong HS Code Using 3926 codes for metal/glass sequins Misdeclaration Penalty + Rejection

✅ 3. Special Cases Handling

Situation Handling Advice
Sequins on a Garment If sequins are sewn onto fabric, the garment is usually classified under Chapter 61/62 (Textiles), NOT 3926. The sequins are considered part of the garment. Do not use 3926.90.35.00 for sequined clothes!
Bejeweled Handbags If the bag is plastic but heavily decorated with non-plastic beads, consult classification carefully. The base material of the bag often dictates the chapter.
Bulk vs. Retail Bulk sequins for manufacturers → 3926.90.35.00. Retail-ready sequin packets → Still 3926.90.35.00 if unstrung.
Origin Labeling Clearly mark "Made in China" to ensure correct application of additional duties.

🌍 V. Global Main Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Required Notes
🇺🇸 United States 3926.90.35.00 14.0% (6.5% + 7.5%) None (General) High additional duty for plastic accessories.
🇺🇸 United States 3926.90.33.00 6.5% (6.5% + 0%) None (General) Lower duty for finished handbags.
🇪🇺 European Union 3926 90 97 (Likely) ~6.0% CE, REACH (Plastics) No Section 301 equivalent, but REACH compliance is strict.
🇨🇳 China (Import) 3926 90 90 ~5-10% CCC (if applicable) Varies by specific subheading.
🇬🇧 United Kingdom 3926 90 97 ~6.0% UKCA Post-Brexit tariffs align closely with EU.

📌 Conclusion:
- US Market: Plastic sequins/beads face significantly higher tariffs (14%) compared to finished plastic handbags (6.5%).
- Supply Chain Strategy: If you are manufacturing finished handbags, the tariff advantage is clear. If you are exporting loose sequins, factor in the 7.5% additional duty into your pricing.
- EU/Other Markets: Generally lower tariffs, but strict chemical safety (REACH) regulations apply to plastic materials.


📌 VI. Common Errors & Pitfalls (Lessons Learned)

Error 1: Classifying sequined garments as "plastic sequins"
👉 Consequence: Wrong HS Code, potential 14% duty on entire garment if misclassified, or penalty for misdeclaration.
Correct: Garments are classified under Chapter 61/62 (Textiles).

Error 2: Declaring mixed materials as "plastic"
👉 Consequence: If sequins contain metal or glass, they cannot be classified under 3926.
Correct: Identify material correctly. Metal sequins → Chapter 71; Glass beads → Chapter 70.

Error 3: Ignoring the "Unstrung/Unset" condition
👉 Consequence: If sequins are pre-strung or set on backing, they may fall under different headings (e.g., 3926.90.97 or textiles).
Correct: Ensure products are loose and not permanently attached for 3926.90.35.00.

Correct Declaration Example:

"Plastic Sequins, Assorted Colors, Unstrung, Unset, For Clothing Decoration, HS Code: 3926.90.35.00, Origin: China"


🎯 VII. Conclusion: Professional Declaration Saves Money!

🎯 Remember the Mnemonic:

🔹 "Loose Plastic Beads: 14% (6.5+7.5)"
🔹 "Plastic Handbags: 6.5% (6.5+0)"
🔹 "Sequins on Clothes? Think Textile, Not Plastic!"


📌 Tips:
- If your product is textile-based (fabric sequins), do not use these HS Codes. Seek classification under Chapters 50–63.
- Always provide photos and material specs to customs brokers to avoid reclassification delays.
- For high-volume shipments, consider applying for Exclusions under Section 301 (if applicable) to reduce the 7.5% additional duty.


📣 Immediate Action:

📞 Contact a licensed customs broker + Provide product photos + Verify material composition
🚀 Clear customs smoothly, reduce costs, and boost profitability!


Professional Clearance Starts with Accurate Classification!
💼 Every dollar saved in duty is pure 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。

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。