mini ornament
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9703100000 | 17.5% | CN | US | 官方文档 |
| 7117909000 | 28.5% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 9703900000 | 17.5% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🎁 Mini Ornament (Decorative Statuettes & Articles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Know What "Mini Ornament" Is?
"Mini Ornament" is a generic term in international trade, primarily referring to small-scale decorative items used for interior decoration, gift-giving, or collection. These items generally fall into two main categories based on their material and aesthetic form:
- Artistic Sculptures/Statuettes: Items that mimic artistic statues, often made of resin, ceramic, wood, or plastic, designed for ornamental purposes.
- Imitation Jewelry/Non-precious Metal Accessories: Items that resemble jewelry but are made from base metals, plastics, or glass, categorized as "imitation jewelry" or other ornamental articles.
⚠️ Key Classification Distinction:
- If the item is primarily a sculptural/statue form (ornamental art) → It likely falls under Chapter 97 (Works of Art, Collectors' Pieces and Antiques).
- If the item is made of plastic and functions as an ornamental article (not a statue) → It likely falls under Chapter 39 (Plastics and Articles Thereof).
- If the item is made of base metal and resembles jewelry → It likely falls under Chapter 71 (Imitation Jewelry).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 possible HS Codes for "Mini Ornament," categorized by their logical reasoning:
| HS Code | Product Description | Logical Basis (From Data) | Material Implication |
|---|---|---|---|
9703.10.00.00 |
Sculptures and Statuettes, of Plaster or of Other Materials | Summary: Fits the form of "sculpture/statue" for decorative use; no material conflict. | Any material (Plaster, Resin, Clay, etc.) as long as it mimics a statue. |
7117.90.90.00 |
Imitation Jewelry: Other | Summary: Reasonably inferred as non-precious metal imitation jewelry due to decorative use and "Other" subheading fit. | Base metal, alloy, or mixed materials resembling jewelry. |
3926.40.00.90 |
Other Articles of Plastics and Articles of Other Materials of Heading 39.01 to 39.14: Statuettes and Other Ornamental Articles | Summary: Product name/usage "Statuettes and other ornamental articles" matches exactly; no material conflict with plastic inference. | Plastic is the primary assumed material. |
9703.90.00.00 |
Sculptures and Statuettes, of Plaster or of Other Materials (Other) | Summary: Similar form to "sculpture/statue"; uses "Fallback Subheading" principle and "Reasonable Material Inference." | Any material other than those specified in 9703.10, fitting the statue aesthetic. |
3926.40.00.10 |
Other Articles of Plastics: Statuettes and Other Ornamental Articles | Summary: Fits usage "ornamental articles"; under "Other" rules, reasonably inferred as plastic or other materials. | Plastic or similar synthetic materials. |
🔍 Critical Insight:
- Form vs. Material: The classification heavily depends on whether customs officers view the item primarily as an art object (Ch 97) or a manufactured commodity (Ch 39/71).
- Plastic Dominance: Codes3926.40.00.90and3926.40.00.10specifically target plastic ornamental articles. If your mini ornament is plastic, these are strong candidates.
- Statue Aesthetic: Codes9703.10.00.00and9703.90.00.00are for items that look like statues/sculptures, regardless of material (as long as it's not specifically excluded).
💰 III. 2026 Latest Tariff Rate Detailed Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 Policies (including Section 301 & Section 122)
🎯 1. 9703.10.00.00 & 9703.90.00.00 —— Sculptures and Statuettes
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surtax | +7.5% (Standard Section 301 rate for Chapter 97 in this context) |
| Section 122 Tariff | +10.0% (Specific surtax for certain goods from China) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis for Section 301/122 goods) |
| Legal Basis Path | Section 301: 9703 → Section 122: 10% → HTSUS: 9703 |
📌 Explanation:
- Although the base tariff is 0%, the Section 301 (7.5%) and Section 122 (10%) surtaxes push the total to 17.5%.
- Note: Section 97 (Works of Art) often enjoys lower base rates, but the additional trade remedy tariffs still apply.
🎯 2. 7117.90.90.00 —— Imitation Jewelry (Other)
| Item | Content |
|---|---|
| Base Tariff | 11.0% (Ad Valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 28.5% |
| Tax Calculation | CIF Value × 28.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 7117 → Section 122: 10% → HTSUS: 7117.90.90 |
📌 Note:
- This is the highest base tariff among the options (11%).
- Even with the same surtaxes, the total 28.5% is significantly higher than the sculpture/plastic options.
- Only use this if the item is clearly imitation jewelry (e.g., brooches, necklaces, bracelets made of base metal).
🎯 3. 3926.40.00.90 & 3926.40.00.10 —— Other Articles of Plastics (Statuettes/Ornamental)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surtax | 0.0% (Note: Data indicates 0% surtax for these specific subheadings in this context) |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Eligible (Due to Section 122) |
| Legal Basis Path | Section 122: 10% → HTSUS: 3926.40 |
📌 Explanation:
- This offers the lowest total tax rate (15.3%) among all options.
- Crucial Condition: The item MUST be made of plastic or classified under Heading 39.
- Section 301 Surcharge: The data explicitly states 0.0% Section 301 surtax for these codes, which is a significant cost advantage over Chapter 97 and 71.
- Section 122: Still applies 10%, resulting in a total of 15.3% (5.3% base + 10% S122).🔍 Comparison:
-3926.40.00.90/10: 15.3% (Lowest Total)
-9703.x0.00.00: 17.5%
-7117.90.90.00: 28.5% (Highest Total)
🛠️ IV. Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Required)
| Material | Required | Description |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear shots showing material texture (plastic vs. resin vs. metal). |
| ✅ Material Declaration | ✔️ | Explicitly state "100% PVC/Plastic" or "Resin/Ceramic." Do not use vague terms like "Mixed Material" without breakdown. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code logic. E.g., if using 3926, use "Plastic Ornamental Statuette." If 9703, use "Decorative Sculpture." |
| ✅ Packing List | ✔️ | Confirm value per unit and total weight. |
| ✅ Material Test Report | ✔️ | Optional but helpful to prove plastic composition if customs doubts the classification. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 “Material Dictates Code, Section 122 is the Trap, Plastic Wins on Rate!”
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Plastic Mini Ornament | 3926.40.00.90 or 3926.40.00.10 |
Lowest total tax (15.3%). No Section 301 surtax. |
| Resin/Ceramic/Wood Sculpture | 9703.10.00.00 or 9703.90.00.00 |
Fits "Sculpture/Statuette" definition. Tax is 17.5%. |
| Base Metal Jewelry-Like Item | 7117.90.90.00 |
High tax (28.5%). Avoid if possible unless it's clearly jewelry. |
| Unclear Material | ❌ Risk | Customs may default to higher rates or demand testing. |
⚠️ Critical Warning:
- Do NOT misdeclare plastic as "Sculpture" (9703) to avoid Section 301 if the material is clearly plastic. While9703has a 17.5% rate vs3926's 15.3%, the bigger risk is customs auditing and penalties for false declaration.
- Section 122: Both3926and9703are subject to this 10% surtax. It is non-negotiable for Chinese-origin goods.
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| Mixed Material (e.g., Plastic with Metal Base) | If >50% value or essential character is plastic, use 3926. If metal base dominates, consider 7117 (but expect higher tax). |
| "Gift" Items | Value declaration must be accurate. "Gift" status does not exempt from Section 301/122. |
| Sample Items | Even samples are subject to duties if declared as commercial entry. Use appropriate sample entry codes if eligible, but be cautious with Section 122 goods. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Req. | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 |
15.3% | FCC/Prop 65 (if plastic) | Lowest US Rate. Avoid 7117 (28.5%). |
| 🇺🇸 USA | 9703.10.00.00 |
17.5% | None specific | Slightly higher than plastic due to S301. |
| 🇪🇺 EU | 3926.40 |
~0-5% (Check DTAA) | REACH/ROHS | Generally lower duties, but strict chemical regs. |
| 🇨🇳 China | 3926.40 |
5.3% | CCC (if applicable) | Low import tariff, no extra surtaxes. |
📌 Conclusion:
- For the US Market, if your mini ornament is plastic,3926.40.00.90is the optimal choice due to the 15.3% total rate (lower than the 17.5% of sculptures and 28.5% of imitation jewelry).
- If it is not plastic (e.g., resin, ceramic), then9703.10.00.00is the next best option at 17.5%.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a plastic item as "Sculpture" (9703) to "save" on Section 301.
👉 Consequence: Customs may assess Section 301 anyway if material is proven plastic, plus penalties for misclassification. Also, you lose the benefit of the lower base rate in 3926.
❌ Mistake 2: Ignoring Section 122.
👉 Consequence: All listed HS Codes above include a 10% Section 122 surtax for Chinese goods. Forgetting this leads to underpayment and seizure.
❌ Mistake 3: Using vague descriptions like "Home Decor."
👉 Consequence: CBP may classify based on their best judgment, often resulting in the highest duty rate or a request for additional documentation, causing delays.
❌ Mistake 4: Assuming "Jewelry" is always 7117.
👉 Consequence: If it's plastic jewelry, it may still fall under 3926 or 6115 depending on type. 7117 is expensive (28.5%).
✅ Correct Practice:
"Mini Ornamental Statuette, 100% Plastic, PVC, for Home Decoration, Model XYZ"
→ Use3926.40.00.90for the best tax efficiency.
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Plastic + Ornament = 3926 (15.3%)"
🔹 "Statue Form + Any Material = 9703 (17.5%)"
🔹 "Jewelry Look + Base Metal = 7117 (28.5%)"
🔹 "Section 122 is Always 10%, Don't Forget It!"
📌 Pro Tip:
If you are unsure about the material composition (e.g., mixed resin/plastic), provide a detailed Bill of Materials (BOM) and photos to your customs broker. Consider applying for an Advance Ruling if the shipment value is high, to lock in the correct HS Code and avoid disputes.
📣 Immediate Action:
📞 Contact your broker with clear photos and material specs.
🚀 Choose3926.40.00.90for plastic ornaments to maximize profit margins in the US market.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point counts in your final landed cost!
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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。