micro landscape
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7018905000 | 41.6% | CN | US | 官方文档 |
| 7018105000 | 35.0% | CN | US | 官方文档 |
| 9503000071 | 10.0% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Micro Landscape (Miniature Decorative Scenes)
🌐 HS Code & Tariff Guide | 2026 U.S. Customs Classification & Duty Breakdown | Expert Compliance Strategy
📌 One Product, Multiple Classifications — Know Which HS Code Applies to Your Micro Landscape!
📦 1. Product Definition & Key Classification Logic
A micro landscape is a small-scale decorative scene, typically crafted from glass, resin, plastic, ceramic, or mixed materials. These are not toys or functional items, but artistic, ornamental displays used for home decor, office aesthetics, or collector’s pieces.
⚠️ Critical Insight:
The correct HS Code depends entirely on material composition and form, not just the name "micro landscape".
Misclassification leads to overpayment, delays, or penalties.
🧩 2. HS Code Breakdown (2026 U.S. Tariff Schedule – All Data from Official Source)
| HS Code | Product Description | Material Focus | Duty Implications |
|---|---|---|---|
7018.90.50.00 |
Glass or glass-like small sculptures and decorative items; lampwork glass art | Glass / Lampwork Glass | 🔥 41.6% Total Duty |
7018.10.50.00 |
Glass, artificial gemstone, or similar small decorative items (non-jewelry) | Glass / Non-jewelry decorative | 🔥 35.0% Total Duty |
9503.00.00.71 |
Decorative models or scenes; non-toy, non-functional, purely aesthetic | Model/Display Art | ⚠️ 10.0% Total Duty |
3926.40.00.90 |
Decorative items made of plastic, resin, or ceramic | Resin / Plastic / Ceramic | 🟡 15.3% Total Duty |
3926.90.99.89 |
Other decorative articles made of plastic, resin, or glass | Mixed materials (resin/glass/plastic) | 🔥 22.8% Total Duty |
✅ Key Takeaway:
- Glass-based micro landscapes →7018.90.50.00or7018.10.50.00
- Plastic/resin-based →3926.40.00.90or3926.90.99.89
- Model-like, non-toy, decorative →9503.00.00.71
- Mixed materials? → Use the "other" category (3926.90.99.89) as a fallback
💰 3. Detailed Tariff Analysis (U.S. 2026 – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025–2026 (ongoing trade policies)
🎯 1. 7018.90.50.00 — Glass or Glass-Like Decorative Sculptures
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Tariff | 6.6% | U.S. HTSUS Section 7018 |
| Section 301 (USITC) Additional Duty | 25.0% | U.S. Trade Act §301 – China tariffs |
| Section 122 (IEEPA) Emergency Tariff | 10.0% | International Emergency Economic Powers Act (IEEPA) |
| Total Duty | 41.6% | Sum of all three |
📌 Why This Applies:
- The item is glass-based, handcrafted (e.g., lampwork), and non-functional
- Not a mirror, window, or container → not covered by other glass codes
- Falls under "other glass articles" for decorative use🔍 Legal Pathway:
IEEPA:9903.01.25→USITC:7018.90.50.00→FOOTNOTE:9903.88.01
🎯 2. 7018.10.50.00 — Non-Jewelry Glass Decorative Items
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Tariff | 0.0% | HTSUS 7018.10.50 |
| Section 301 (USITC) Additional Duty | 25.0% | U.S. Trade Act §301 |
| Section 122 (IEEPA) Emergency Tariff | 10.0% | IEEPA – China-specific |
| Total Duty | 35.0% | Sum of 25% + 10% |
📌 Why This Applies:
- Made of glass or artificial gemstone, but not jewelry
- Used for decoration, not wearable or functional
- Excludes items like beads, pendants, or rings🔍 Legal Pathway:
IEEPA:9903.01.24→USITC:7018.10.50.00→FOOTNOTE:9903.88.01
🎯 3. 9503.00.00.71 — Decorative Model or Scene (Non-Toy)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Tariff | 0.0% | HTSUS 9503.00.00 |
| Section 301 (USITC) Additional Duty | 0.0% | Not listed under 301 list |
| Section 122 (IEEPA) Emergency Tariff | 10.0% | IEEPA applies to China-origin goods |
| Total Duty | 10.0% | Only IEEPA 10% |
📌 Why This Applies:
- The item is a model or display scene, not a toy
- Designed for aesthetic display, not play or function
- Falls under "other decorative models" in 9503.00.00🔍 Legal Pathway:
IEEPA:9903.01.24→9503.00.00.71→FOOTNOTE:9903.88.01⚠️ Critical Note:
- If the item looks like a toy, even if not functional, customs may reclassify it → risk of higher duty
- Must prove non-play intent via packaging, labeling, and marketing
🎯 4. 3926.40.00.90 — Plastic/Resin/Ceramic Decorative Items
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Tariff | 5.3% | HTSUS 3926.40.00 |
| Section 301 (USITC) Additional Duty | 0.0% | Not on 301 list |
| Section 122 (IEEPA) Emergency Tariff | 10.0% | IEEPA applies |
| Total Duty | 15.3% | 5.3% + 10% |
📌 Why This Applies:
- Made of resin, plastic, or ceramic
- Not glass-based → not eligible for glass codes
- Used for decorative display, not industrial or functional🔍 Legal Pathway:
IEEPA:9903.01.24→3926.40.00.90→FOOTNOTE:9903.88.01
🎯 5. 3926.90.99.89 — Other Decorative Articles (Mixed Materials)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Basic Tariff | 5.3% | HTSUS 3926.90.99 |
| Section 301 (USITC) Additional Duty | 7.5% | Partially covered under 301 list |
| Section 122 (IEEPA) Emergency Tariff | 10.0% | Applies to all China-origin goods |
| Total Duty | 22.8% | 5.3% + 7.5% + 10% |
📌 Why This Applies:
- Mixed materials: e.g., resin base + glass elements + plastic parts
- No single material dominates → use "other" category
- Falls under "other articles" in 3926.90.99🔍 Legal Pathway:
IEEPA:9903.01.24→USITC:3926.90.99.89→FOOTNOTE:9903.88.01⚠️ Warning:
- This is the highest risk for overpayment
- If glass dominates, reclassify to7018.90.50.00→ 41.6%
- If plastic dominates, use3926.40.00.90→ 15.3%
🛠️ 4. Customs Clearance Best Practices (Pro Tips)
✅ 1. Essential Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Photos (360° + close-ups) | ✔️ | Show material, construction, non-toy nature |
| ✅ Material Composition Sheet | ✔️ | Prove if glass, resin, plastic, or mixed |
| ✅ Commercial Invoice | ✔️ | Must state "Decorative Micro Landscape", not "toy" or "model" |
| ✅ Packing List | ✔️ | Show no packaging intended for children |
| ✅ Certificate of Origin (CO) | ✔️ | Required for duty calculation |
| ✅ Test Reports (RoHS, CE, etc.) | ✔️ | Optional but helpful for compliance |
| ✅ Product Description (in English) | ✔️ | Avoid vague terms like "miniature art" |
✅ 2.申报技巧(Key Tips)
🔥 "Material First, Name Second — Glass vs. Plastic is Everything!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Glass + handcrafted | 7018.90.50.00 |
Wrongly declared as 3926.40.00.90 |
| Resin base + glass top | 3926.90.99.89 |
Overpaid if declared as 7018.90.50.00 |
| Model-like, no function | 9503.00.00.71 |
Mistaken as toy → 25%+ duty |
| Mixed materials, no dominant part | 3926.90.99.89 |
Avoid "generic" labels |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Mixed materials (glass + resin) | Use 3926.90.99.89 only if resin dominates; otherwise, reclassify to glass code |
| Looks like a toy but is decorative | Include disclaimers in packaging: "Not for children", "Decorative Only" |
| Custom-made or artist-made | Provide artist statement or design sketch to support non-commercial intent |
| Bulk shipment with multiple types | Split by material — don’t group glass and plastic together |
🌍 5. Global Duty Comparison (2026)
| Country | Recommended HS Code | Base Duty | IEEPA/301? | Total Duty |
|---|---|---|---|---|
| 🇺🇸 USA (China origin) | Varies by material | 0–10% | ✅ Yes | 10%–41.6% |
| 🇨🇳 China | 7018.90.50.00 / 3926.40.00.90 |
5% | ❌ No | 5% |
| 🇪🇺 EU | 7018.90.50.00 / 3926.40.00.90 |
0% | ❌ No | 0% |
| 🇦🇺 Australia | 3926.40.00.90 |
5% | ❌ No | 5% |
| 🇯🇵 Japan | 3926.40.00.90 |
0% | ❌ No | 0% |
📌 Insight:
- U.S. is the only market with 301 + IEEPA tariffs
- China, EU, Japan, Australia have no extra tariffs on micro landscapes
📌 6. Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring all micro landscapes as 3926.40.00.90
👉 Result: Overpaying if glass-based → 41.6% vs 15.3%
❌ Mistake 2: Calling it a "toy" or "model" in invoice
👉 Result: Re-classified as toy → 25%+ duty, possible seizure
❌ Mistake 3: Not proving material composition
👉 Result: Customs may default to highest duty category
❌ Mistake 4: Grouping glass and plastic items in one shipment
👉 Result: All items taxed at highest rate → massive overpayment
✅ Best Practice:
"Material First, Intent Second — Show, Don’t Tell!"
🎯 7. Final Verdict: How to Choose the Right HS Code
✅ Step-by-Step Decision Tree:
- What is the main material?
- Glass →
7018.90.50.00or7018.10.50.00 - Plastic/Resin →
3926.40.00.90 - Mixed →
3926.90.99.89 -
Model-like, no function →
9503.00.00.71 -
Is it decorative only?
-
Yes → not a toy → avoid
9503.00.00.71if it looks like a toy -
Is it handcrafted?
-
Yes → lampwork glass? →
7018.90.50.00applies -
Is it for children?
- No → add disclaimer: "Not for children", "Decorative Only"
📣 Call to Action: Avoid Costly Mistakes!
📞 Contact a U.S. Customs Broker + Provide:
- Product photos
- Material list
- Commercial invoice
- Request Advance Ruling (Pre-Clearance)🚀 Pro Tip:
If your micro landscape is made in Vietnam, Mexico, or Thailand, you may avoid IEEPA + 301 tariffs → Total duty: 0%–5%
✨ Your micro landscape deserves precision — not penalty!
💼 One wrong HS Code = 25% more cost. Get it right the first time.
🎯 Remember:
🔹 Glass? → 41.6%
🔹 Plastic? → 15.3%
🔹 Model? → 10.0%
🔹 Mixed? → 22.8%
🔹 Toy? → 25%+ — Avoid at all costs!
📌 Pro Tip:
Use "micro landscape", "decorative display", "artistic miniature" — never "toy", "model kit", or "playset" in shipping documents.
📣 Ready to Ship?
📬 Get your HS Code pre-approved today — avoid delays, overpayment, and penalties!
🛠️ Let your art shine — without the tax storm.
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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。