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human model

CN → US
HS编码 关税税率 原产国 目的国 文档
9618000000 21.9% CN US 官方文档
9503000073 10.0% CN US 官方文档
9021390000 10.0% CN US 官方文档
9503000071 10.0% CN US 官方文档

商品图片

AI分析

🧍‍♂️ Human Model (Mannequin / Display Dummy)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 Part 1: Product Definition & Classification – Do You Really Know What a "Human Model" Is?

A Human Model (commonly referred to as a Mannequin, Dress Form, or Display Dummy) is primarily used in retail, fashion exhibitions, and interior design to showcase clothing, accessories, or body posture. In international trade, its classification heavily depends on its primary purpose and physical characteristics.

⚠️ Key Classification Divergence:
- If intended for commercial display/fashion → Typically falls under 9618.00.00.00 (Sewing dolls and other mannequins).
- If intended as a toy, collectible, or play item → May fall under 9503.00.00.71 or 9503.00.00.73 (Toys, models, dolls).
- If classified as a medical/anatomical aid → Could potentially fall under 9021.39.00.00 (Artificial body parts, though rare for standard fashion models).


📦 Part 2: HS Code Classification Details (Based on Provided Data)

HS Code Product Description Application Scenario Key Matching Logic
9618.00.00.00 Sewing Dolls and Other Mannequins and Like Models; Adjustable Jointed Dress Forms Fashion retail displays, tailoring training, museum exhibitions Exact Match: The summary explicitly states the name "Model" matches "Sewing dolls and other human models" perfectly, with no material conflict.
9503.00.00.73 Other Toys; Reduced-Scale Models Collectible figurines, play dolls, toy replicas Inference: Inferred as a "doll" or "reduced-scale model" under toy categories, fitting the scope of toys and similar entertainment models.
9021.39.00.00 Other Artificial Parts of the Body Anatomical training models, specialized medical displays Inference: Treated as an extension of artificial body parts/accoutrements; serves as a "catch-all" under "Other" without material conflict.
9503.00.00.71 Other Toys; Reduced-Scale Models Children's toys, display models for kids Inference: Common sense dictates "models" are often plastic/metal/wooden figures, fitting the logic of "models and similar entertainment models" for children's toys/display.

🔍 Critical Reminder:
- 9618.00.00.00 is the most standard and accurate classification for professional fashion mannequins used in retail.
- 9503 Series applies only if the item is explicitly marketed as a toy or collectible doll for children/entertainment, not for serious fashion display.
- 9021 Series is a low-probability fallback unless the item is specifically an anatomical training aid. Misclassification as a toy (9503) can lead to significant tax differences.


💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: 2025/2026 Period (Based on provided tax details)

🎯 1. 9618.00.00.00 —— The Standard Fashion Mannequin

Item Content
Base Duty Rate 4.4% (Ad Valorem)
Retaliatory Surcharge (Section 301/907) 7.5%
122 Clause Surcharge 10% (Specific to certain Chinese-origin goods under recent trade policies)
Total Effective Tax Rate 21.9%
Tax Calculation CIF Value × 21.9%
De Minimis Eligibility No (Generally, mannequins are considered commercial items, not de minimis)
Legal Basis Path USITC:9618.00.00.00Base:4.4% + Section 301/Retaliation:7.5% + 122 Clause:10%

📌 Explanation:
- This is the highest tax scenario among the listed options but also the most compliant for professional fashion models.
- The 21.9% total includes the base duty plus significant political surcharges (Section 301/Retaliation and 122 Clause).
- Warning: If you declare as a "Toy" (9503) to avoid the 7.5% retaliation tax, customs may audit and reclassify, leading to penalties.

🎯 2. 9503.00.00.73 & 9503.00.00.71 —— Toy/Collectible Models

Item Content
Base Duty Rate 0.0%
Retaliatory Surcharge 0.0%
122 Clause Surcharge 10%
Total Effective Tax Rate 10.0%
Tax Calculation CIF Value × 10.0%
De Minimis Eligibility No (Toys > $800 are taxable; <$800 may be de minimis but high-risk for mannequins)
Legal Basis Path USITC:9503.00.00.71/73Base:0% + Section 301:0% + 122 Clause:10%

📌 Explanation:
- Lower Tax: Only 10% total, as toys often enjoy lower base duties and may be exempt from certain retaliatory surcharges.
- High Risk: This classification only applies if the product is genuinely a toy. Using it for adult fashion mannequins is fraudulent misdeclaration. Customs may seize goods if they detect "commercial display" features (e.g., professional materials, adjustable joints for sizing).

🎯 3. 9021.39.00.00 —— Artificial Body Parts (Anatomical)

Item Content
Base Duty Rate 0.0%
Retaliatory Surcharge 0.0%
122 Clause Surcharge 10%
Total Effective Tax Rate 10.0%
Tax Calculation CIF Value × 10.0%
De Minimis Eligibility No
Legal Basis Path USITC:9021.39.00.00Base:0% + Section 301:0% + 122 Clause:10%

📌 Explanation:
- This is a technical fallback. Unless your "model" is explicitly for medical/anatomical training, do not use this code. It invites scrutiny due to the mismatch between "medical" HS chapter and "fashion" product description.


🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Required Documentation Checklist (Non-Negotiable)

Document Must Provide Description
Product Specification Sheet ✔️ Material (plastic, fiberglass, wood), dimensions, weight, intended use (fashion vs. toy).
Product Photos ✔️ Clear images showing joints, materials, and any branding. Distinguish "fashion dummy" from "plastic toy".
Commercial Invoice ✔️ Must explicitly state "Fashion Display Mannequin" (for 9618) OR "Plastic Collectible Model" (for 9503). Do NOT use vague terms like "Dummy".
Proof of Use ✔️ For 9618: Retail store context. For 9503: Packaging showing "Toy for Children" or "Collectible Series".
Packing List ✔️ Detail if components (heads, arms, legs) are separate or assembled.

✅ 2. Declaration Strategy (Key Mantras)

🔥 "Match Purpose, Avoid Fraud, Tax Savings Must Be Legal!"

Scenario Correct HS Code Wrong Approach Consequence
Professional Fashion Mannequin 9618.00.00.00 Declaring as Toy (9503) Customs Audit: Seizure, fines, retroactive tax of 21.9% vs 10%.
Children's Play Doll 9503.00.00.71/73 Declaring as Mannequin (9618) Overpayment: Pay 21.9% instead of 10%.
Anatomical Training Model 9021.39.00.00 Declaring as Toy Misdeclaration: Rejected at border due to lack of medical compliance docs.
Mixed Shipment (Toys + Mannequins) Split Declaration Mixing under one code Penalty: Both parts may be taxed at the highest rate (21.9%).

✅ 3. Special Case Handling

Situation Recommendation
Fiberglass vs. Plastic Both fall under 9618 if for display. Material does not change HS Code here, but affects durability claims.
Adjustable Joints Confirms classification as "Mannequin" (9618), not a solid toy statue.
Packaging Labels If packaging says "For Collectors Only" or "14+ Toy", customs may lean towards 9503. If it says "For Retail Display", stick to 9618.
High-Value Artistic Mannequins Still 9618. Do not try to classify as "Art" (4413/4421) unless it is a standalone sculpture, not a display tool.

🌍 Part 5: Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Estimated Duty (China Origin) Certification Requirements Notes
🇺🇸 USA 9618.00.00.00 21.9% (High due to surcharges) None specific High Tax Risk: 122 Clause + Retaliation applies.
🇪🇺 EU 9618.00.00.00 ~6% CE (if plastic components) No Section 301 or 122 Clause. Lower cost than US.
🇨🇳 China 9618.00.00.00 ~4.4% CCC (if toys, but 9618 usually exempt) Base duty only. No US-style surcharges.
🇬🇧 UK 9618.00.00.00 ~6% UKCA (if toys, but 9618 exempt) Post-Brexit, similar to EU but independent.
🇯🇵 Japan 9618.00.00.00 ~6% PSE (if electrical, but 9618 usually exempt) Stable duty rates.

📌 Conclusion:
- USA is the most expensive market for mannequins due to complex surcharges (21.9%).
- EU/UK/Japan offer lower, stable duties (~6%).
- Risk Management: Do not undervalue by misclassifying as toys (9503) in the US. The penalty risk outweighs the 11.9% tax difference.


📌 Part 6: Common Errors & Pitfall Guide (Lessons Learned from Blood & Tears)

Error 1: Declaring a Fashion Mannequin as a "Toy" (9503) to save 11.9% in taxes.
👉 Consequence: US Customs and Border Protection (CBP) frequently audits mannequins. If found, you will pay back taxes + interest + penalties. Total cost exceeds 21.9% anyway.

Error 2: Using vague descriptions like "Display Item" or "Plastic Figure" on the invoice.
👉 Consequence: Customs will assign their own HS Code (often the highest duty one) + delay shipment.

Error 3: Ignoring the 122 Clause Surcharge.
👉 Consequence: Unexpected 10% tax at the border, causing cash flow issues. Always budget for the full 21.9% for US imports.

Error 4: Mixing Toys and Mannequins in one container without splitting the HS Code.
👉 Consequence: If any item is audited, the whole shipment may be flagged. Always separate declarations.

Correct Practice:

"Fashion Display Mannequin, Fiberglass, Adjustable Joints, for Retail Clothing Display, Made in China"
➡️ Use HS Code: 9618.00.00.00
➡️ Declare Value: CIF
➡️ Calculate Tax: CIF × 21.9%


🎯 Part 7: Conclusion – Professional Declaration, Time-Saving, Cost-Efficient!

🎯 Remember the Mantra:

🔹 "Fashion Mannequin is 9618, Toy Doll is 9503. Don't Mix Them!"
🔹 "US Tax is 21.9%, EU is 6%. Choose Market Wisely!"
🔹 "Misdeclaration Saves Nothing, Only Costs Time and Money!"


📌 Pro Tip:
If you are exporting to the US, consider pre-booking the HS Code via an Advance Ruling with CBP if you have high-volume shipments. This provides legal certainty for the 21.9% rate and avoids last-minute surprises.
For EU/UK, the process is smoother, but ensure your CE/UKCA compliance is ready if any part is deemed a toy.


📣 Immediate Action Required:

📞 Contact your customs broker with clear product photos and usage intent.
🚀 Declare accurately from day one to ensure smooth customs clearance, avoid seizures, and protect your profit margins.


Professional Clearance Starts with Accurate Classification!
💼 Every Dollar of Duty is a Profit Decision. Make the Right One!

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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。