other material statue
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8306210000 | 22.0% | CN | US | 官方文档 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 6913905000 | 23.5% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 6913901000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🗿 Other Material Statue (Statuettes/Decorative Figurines)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Understanding "Other Material Statues"
"Statuettes" or "Decorative Statues" are non-functional artistic objects used primarily for decoration, collection, or display. In international trade, the crucial differentiator is Material Composition. If the statue is not made of metal (Chapter 83), ceramic (Chapter 69, though some ceramics fall here), glass, stone, or wood specifically designated elsewhere, it falls under the "Other Materials" catch-all category.
Common materials include: * Resin/Polymer: The most common "Other Material." * Plastic: Often misclassified but specific rules apply. * Composite Materials: Mixtures not specified in other chapters.
⚠️ Key Distinction Point:
- If made of Ceramic → Often falls under 6913 (Porcelain/Ceramic Statuettes).
- If made of Base Metal → Falls under 8306 (Statuettes of Base Metal).
- If made of Plastic/Resin → Falls under 3926 (Articles of Plastics/Resins).
- "Other Material" is a residual category. Accurate material identification is critical to avoid high penalties.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four most likely classifications for "Other Material Statues" with their corresponding tax breakdowns.
| HS Code | Product Description | Material/Logic Match | Total Tax Rate | Key Risk Factor |
|---|---|---|---|---|
8306.21.00.00 |
Statuettes and other ornamental articles, of base metal | Mismatch Risk: Classified as "Base Metal," but user input says "Other Material." Logic: Fallback for metallic-looking items. | 22.0% | High tariff due to Section 122 & 301 tariffs. Misclassification penalty if not metal. |
3926.40.00.90 |
Statuettes and other ornamental articles, of plastics | Perfect Match: "Other Materials" often includes resin/plastic. "Statuettes" matches explicitly. | 15.3% | Lower tax base. Best for resin/plastic items. |
3926.40.00.10 |
Statuettes and other ornamental articles, of plastics | Perfect Match: Specific subheading for plastic statuettes. "Other Materials" covers plastics. | 15.3% | Identical tax to .90, but different administrative classification. |
6913.90.50.00 |
Statuettes, ornaments, of porcelain or china | Mismatch Risk: Classified as Ceramic. "Other Material" is a stretch unless it’s composite ceramic. | 23.5% | Highest Tax. Avoid unless item is truly ceramic/porcelain. |
6913.90.10.00 |
Statuettes, ornaments, of other ceramic materials | Partial Match: "Other Material" could be non-porcelain ceramic. | 17.5% | Moderate-High tax. Applicable for stone-like or composite ceramics. |
🔍 Critical Note:
- The term "Other Material" is ambiguous. Customs will look at the primary component.
- Resin/Plastic = 3926 (Lowest Tax).
- Ceramic/Stoneware = 6913 (Higher Tax).
- Metal = 8306 (Middle Tax).
- Misclassification (e.g., calling plastic "other material" to avoid 3926) is a common audit trigger.
💰 III. 2026 Latest Tariff Rate Detailed Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by "Section 122" and "301" references in data)
✅ Effective Date: Current 2026 Tariff Schedule
🎯 1. 3926.40.00.90 & 3926.40.00.10 —— Statuettes of Plastics (Recommended for Resin/Plastic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 (Trade War) | 0.0% (Note: Data shows 0.0% for this specific subheading, likely due to exclusion lists or specific plastic categories) |
| Section 122 (IEEPA) | +10.0% (Additional duty on Chinese imports) |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Applicable (Section 321 de minimis usually does not apply to high-risk or restricted goods, but verify with current CBP guidance) |
| Legal Basis | USITC:3926.40.00.10/90 + IEEPA:122 |
📌 Interpretation:
- This is the most cost-effective classification if the item is indeed plastic/resin.
- The 0% Section 301 rate is a significant advantage over metal or ceramic.
- Ensure the material test report explicitly states "Polymer/Resin/Plastic" to support this claim.
🎯 2. 8306.21.00.00 —— Statuettes of Base Metal
| Item | Content |
|---|---|
| Base Tariff | 4.5% |
| Section 301 (Trade War) | +7.5% |
| Section 122 (IEEPA) | +10.0% |
| Total Tax Rate | 22.0% |
| Calculation | CIF Value × 22.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC:8306.21.00.00 + USITC:Footnote301 + IEEPA:122 |
📌 Interpretation:
- Higher total tax than plastics.
- Only use if the statue is primarily base metal (e.g., brass, zinc alloy).
- If it’s a plastic statue with metal paint, it is not 8306.
🎯 3. 6913.90.10.00 & 6913.90.50.00 —— Ceramic/Porcelain Statuettes
| Item | Content |
|---|---|
| Base Tariff | 0.0% (.10) / 6.0% (.50) |
| Section 301 (Trade War) | +7.5% |
| Section 122 (IEEPA) | +10.0% |
| Total Tax Rate | 17.5% (.10) / 23.5% (.50) |
| Calculation | CIF Value × 17.5% or 23.5% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Interpretation:
- 6913.90.50.00 is the most expensive option (23.5%).
- Only applicable if the item is Ceramic/Porcelain.
- "Other Material" is a dangerous fallback here; if you guess wrong, you face heavy back-taxes.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Material Test Report | ✔️ CRITICAL | Must prove the primary material (Resin, Ceramic, Metal). Without this, CBP may assign the highest duty rate. |
| ✅ Product Photos | ✔️ | Show texture, weight, and details to distinguish plastic from ceramic. |
| ✅ Commercial Invoice | ✔️ | Describe as "Resin Decorative Statue" or "Plastic Statuette," NOT just "Other Material Statue." |
| ✅ Packing List | ✔️ | Include weight and dimensions for duty calculation. |
| ✅ Country of Origin Certificate | ✔️ | To verify Chinese origin for Section 122/301 application. |
✅ 2. Classification Strategy (Golden Rules)
🔥 “Material Dictates Duty, Not Description!”
| Scenario | Correct HS Code | Tax | Why? |
|---|---|---|---|
| Resin/Plastic Statue | 3926.40.00.90 |
15.3% | "Other Material" typically defaults to plastics/resins in this context. Lowest tax. |
| Metal Statue | 8306.21.00.00 |
22.0% | If it’s heavy, magnetic, or metallic-looking. |
| Ceramic/Clay Statue | 6913.90.10.00 |
17.5% | If it’s fragile, glazed, or ceramic-like. |
| Mixed Material | Consult Broker | Variable | If >50% plastic, likely 3926. If >50% metal, likely 8306. |
📌 Critical Tip:
- Do NOT use "Other Material" as the final classification. It is a legal descriptor, not a product type.
- If you declare "Other Material" without specifying plastic/ceramic/metal, CBP may reject the entry or assign the highest possible rate (23.5%).
✅ 3. Special Cases & Mitigation
| Situation | Recommendation |
|---|---|
| High-Value Collectibles | Consider Section 321 De Minimis if value <$800 and shipped directly to consumer (if eligible). Verify current CBP rules. |
| OEM Custom Statues | Provide design specs to prove material composition. |
| Packaging with Statue | Declare statue and packaging separately if packaging is significant (e.g., wooden box vs. plastic wrap). |
| Disputed Material | Request a Binding Ruling from CBP before shipment. Cost: ~$500–$1,000. Saves thousands in penalties. |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Est. Tax Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 |
15.3% | Includes 10% IEEPA + 5.3% Base. |
| 🇨🇳 China | 3926.40.00.90 |
~5-10% | Lower base rates. No Section 122. |
| 🇪🇺 EU | 3926.90.97 |
~4% | No additional trade war tariffs. |
| 🇬🇧 UK | 3926.90.97 |
~4% | Post-Brexit tariff structure. |
| 🇨🇦 Canada | 3926.40.90 |
~0-6% | FTA benefits if applicable. |
📌 Conclusion:
- The US market is the most expensive due to Section 122 and 301 tariffs.
- Plastic/Resin (3926) remains the most tax-efficient classification for "Other Material" statues.
- Ceramic (6913) and Metal (8306) carry higher duty burdens.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Plastic Statue as "Other Material" without specifying plastic.
👉 Consequence: CBP may classify as 6913 (Ceramic) by default due to lack of evidence → 23.5% tax instead of 15.3%.
❌ Error 2: Using 8306 for a Resin Statue that looks metallic.
👉 Consequence: Misclassification audit. Pay 22% instead of 15.3% + penalties.
❌ Error 3: Ignoring Section 122.
👉 Consequence: All Chinese-origin statues face an additional 10% tariff. Failure to declare leads to seizure.
✅ Correct Declaration Example:
"Decorative Resin Statuette, Hand-Painted, For Home Decoration, Model XYZ, 100% Resin"
🎯 VII. Conclusion: Precision Classification Saves Money
🎯 Key Takeaway:
🔹 "Other Material" is not a final classification. It must be defined as Plastic, Ceramic, or Metal.
🔹 Plastic/Resin (3926) is the cheapest (15.3%) and safest for most "other" statues.
🔹 Always provide Material Test Reports to justify your HS Code.
📌 Pro Tip:
If your statue is high-value or mixed material, apply for a CBP Binding Ruling before shipping. This locks in the 15.3% rate and prevents surprise audits.
📣 Immediate Action:
📞 Contact Your Customs Broker: Provide photos + material specs.
📝 Update Your Invoice: Change "Other Material Statue" to "Resin Decorative Statuette."
🚀 Optimize Your Duty Rate: From 23.5% → 15.3%!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point matters. Don’t leave money on the table.
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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。