natural and artificial stone materials
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6810191200 | 39.9% | CN | US | 官方文档 |
| 6802100000 | 39.8% | CN | US | 官方文档 |
| 6810990020 | 35.0% | CN | US | 官方文档 |
| 6810191200 | 39.9% | CN | US | 官方文档 |
| 3926904000 | 12.8% | CN | US | 官方文档 |
商品图片
AI分析
🪨 Natural & Artificial Stone Materials (Natural and Artificial Stone Materials)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Stone"?
In international trade, "stone materials" are broadly divided into two distinct categories based on their origin and processing method:
Natural Stone (天然石材): Sliced, polished, or roughly shaped blocks/quarried rock that retains its natural geological characteristics. Artificial/Engineered Stone (人造石材): Composite materials made by binding stone particles, aggregates, or resins (like quartz, marble slabs, or ceramic stones) to create a uniform product.
⚠️ Key Distinction Point:
- If the material is quarried, cut, or polished natural rock (e.g., Granite, Marble, Travertine) → Classified under Chapter 68 (Articles of Stone) or Chapter 25 (less common for processed goods). - If the material is man-made/composite (e.g., Quartz countertops, Resin-bound stone, Agglomerated stone) → Classified under 6810 or potentially Chapter 39 if primarily plastic/resin-based. - The "兜底" (Catch-all) Principle: For artificial stones that don't fit specific sub-headings, customs often apply a "catch-all" rule under 6810.19 or 6810.99, leading to significant tax variances.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the specific HS Codes mapped to your product type:
| HS Code | Product Description | Material Characteristic | Tax Burden | Key Reasoning |
|---|---|---|---|---|
6810.19.12.00 |
Artificial Stone Products (Artificial Lithic Materials) | Composite/Artificial Stone | 39.9% | Matches artificial stone characteristics. Based on "Catch-all Principle" (兜底原则). |
6802.10.00.00 |
Worked Natural Stone | Natural Stone & Works | 39.8% | Matches Natural Stone. No conflict in form or use. |
6810.99.00.20 |
Other Artificial Stone Articles | Artificial Stone (Agglomerated) | 35.0% | Material matches artificial stone. Based on "Catch-all Category Rule" (兜底类目规则). |
6810.19.12.00 |
Artificial Stone Products | Artificial Stone | 39.9% | Matches artificial stone attributes. Based on "Catch-all Category Rule" (兜底类目规则). |
3926.90.40.00 |
Other Articles of Plastic | Resin/Plastic-Based Synthetic Material | 12.8% | Infer as Resin or Plastic-composed synthetic material. Classified as "Other Material Articles". |
🔍 Critical Insight:
- Natural Stone (6802) and Standard Artificial Stone (6810) carry high tariff burdens (~39-40%). - Resin-heavy Artificial Stone (3926) offers a significant tax advantage (12.8%), but requires proof that the material is primarily plastic/resin. -6810.99.00.20is a middle-ground "catch-all" for artificial stone with a slightly lower base tax (0.0% base, but still hits ~35% total with surcharges).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 2025 (Including subsequent imports)
🎯 1. 6810.19.12.00 & 6802.10.00.00 —— Natural/Standard Artificial Stone
| Item | Detail |
|---|---|
| Base Tariff | 4.8% - 4.9% (Ad Valorem) |
| USITC Add-on Tariff | +25.0% (Section 301 / 加征关税) |
| 122 Clause Tariff | +10.0% (Section 122 / 122条款关税) |
| Total Tax Rate | 39.8% - 39.9% |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption? | ❌ No (Deny de_minimis) |
📌 Explanation:
- Base Tariff: Low (4.8-4.9%) because stone is often viewed as a raw/semi-processed good. - Section 301 (+25%): Standard punitive tariff on Chinese goods. - Section 122 (+10%): Additional levy applied to specific stone/ceramic products from China. - Total ~39.9%: This is a HIGH tariff tier. Misclassification here can severely impact profit margins.
🎯 2. 6810.99.00.20 —— Artificial Stone (Catch-All Category)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Add-on Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ No |
📌 Note:
- The Base Tariff is 0%, which makes this slightly cheaper than6810.19.12.00. - However, it still incurs the full 35% surcharge burden. - This code is used when the specific artificial stone product doesn't fit other narrow sub-headings, relying on the "Catch-all Category Rule".
🎯 3. 3926.90.40.00 —— Resin/Plastic-Based Synthetic Stone
| Item | Detail |
|---|---|
| Base Tariff | 2.8% |
| USITC Add-on Tariff | 0.0% (Exempt from Section 301) |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption? | ❌ No |
📌 Strategic Advantage:
- This is the LOWEST TARIFF option (12.8%). - Why? It is classified under Chapter 39 (Plastics), which often has different trade remedy status than Chapter 68 (Stone/Ceramics). - Requirement: You must prove the product is primarily composed of resin/plastic (e.g., high resin content in quartz countertops) to justify this classification. If challenged, customs may reclassify to6810, resulting in back taxes.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail: Material composition (e.g., "93% Quartz + 7% Resin"), dimensions, finish. |
| ✅ Composition Analysis Report | ✔️ | Crucial for 3926 vs 6810. Lab test showing resin vs. stone content ratio. |
| ✅ Product Photos | ✔️ | Clear images of the product, label, and cross-section (if possible) to show material structure. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Artificial Stone Countertop" or "Natural Granite Slab". Avoid vague terms like "Building Material". |
| ✅ Bill of Lading | ✔️ | Standard shipping document. |
| ✅ Origin Certificate | ✔️ | Required for trade remedy assessments. |
✅ 2. Classification Strategy & Tips
🔥 “Material is Key, Composition Wins!”
| Scenario | Recommended HS Code | Risk Level | Reason |
|---|---|---|---|
| 100% Natural Granite/Marble | 6802.10.00.00 |
Low | Unambiguous natural stone. |
| High-Resin Quartz (e.g., >50% Resin) | 3926.90.40.00 |
Medium | Justifies 12.8% tariff. Needs lab report. |
| Standard Artificial Stone (Stone-dominant) | 6810.19.12.00 or 6810.99.00.20 |
High | Default classification. High tax (~35-40%). |
| Mixed/Packaged Stone Items | Depends on Primary Material | N/A | Do not split shipments to confuse customs. |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Stone | Provide design specs and material composition sheets. Avoid generic "Stone" descriptions. |
| Resin-Based Countertops | Strongly consider 3926.90.40.00 if resin content is high. Submit a technical declaration explaining the binding agent. |
| Stone + Metal Parts | If the stone is the essential character, classify under Stone (68xx). If metal is essential, check Chapter 73/76. |
| Sample Shipments | Even samples are subject to full tariffs if value > $800 (De Minimis doesn't apply to these codes from China). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Total Tariff | Certification/Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.40.00 (if resin) |
12.8% | Best Option if resin-heavy. 6810/6802 → ~39.9%. |
| 🇨🇳 China | 6802/6810 |
Low (5-10%) | No Section 122/301 applies to China. |
| 🇪🇺 EU | 6802/6810 |
~6-8% | No heavy Section 301/122 equivalents. |
| 🇨🇦 Canada | 6802/6810 |
~5-10% | CUSMA benefits may apply if originating in NA. |
📌 Conclusion:
- The US market is the most punitive due to Section 301 (+25%) and Section 122 (+10%). - Optimization Strategy: If your artificial stone has a significant resin component, push for3926.90.40.00to save ~27% in tariffs. - Natural Stone has no easy way out in the US market for Chinese origin; expect ~39.8%.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling "Quartz Countertops" simply "Stone" without specifying material.
👉 Consequence: Customs defaults to 6810 (39.9%).
👉 Fix: Specify "Engineered Stone with Resin Binder" to argue for 3926 (12.8%).
❌ Mistake 2: Splitting a shipment of Natural Stone slabs and Artificial Stone tiles to confuse the system.
👉 Consequence: Customs audit, penalties, and potential seizure.
👉 Fix: Declare accurately by material type.
❌ Mistake 3: Ignoring the "122 Clause" (+10%).
👉 Consequence: Underestimating landed cost by 10%.
👉 Fix: Always include 122 Clause in cost calculations for Chinese stone/ceramics entering the US.
✅ Correct Declaration Example:
"Artificial Stone Countertop, 93% Quartz Content, 7% Polymer Resin Binder, Polished Finish, Model XYZ, Origin: China"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Resin High? Go 3926 (12.8%)."
🔹 "Natural Stone? Expect 39.8%."
🔹 "Artificial Stone Default? Catch-all 6810/6810 (35-39%)."
🔹 "Don't Guess, Prove It!"
📌 Pro Tip:
If your product is Artificial Stone with >50% Resin, consider requesting a Pre-Ruling (Advance Ruling) from US Customs to confirm eligibility for 3926.90.40.00. This provides legal certainty and protects against back-taxes.
📣 Immediate Action:
📞 Engage a licensed customs broker.
📄 Prepare material composition reports.
🚀 Classify correctly to maximize profit margins in the US market.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point of tax saved is pure profit!
用户评价
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。