wig stand
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8306300000 | 87.7% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 8306290000 | 10.0% | CN | US | 官方文档 |
| 9618000000 | 21.9% | CN | US | 官方文档 |
商品图片
AI分析
🎭 Wig Stands (Mannequin Heads for Wigs)
🌐 HS Code Reference & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Wig Stands"?
A Wig Stand (also known as a mannequin head, wig holder, or display head) is a critical tool in the hair care, cosmetology, and theatrical industries. It serves as a support structure for styling, displaying, or storing wigs. In international trade, its classification depends heavily on its material (metal vs. plastic) and its specific function (decorative item, plastic accessory, or display model).
⚠️ Key Distinction Point:
- If made of base metals (e.g., iron, steel, aluminum) and considered a decorative item or part thereof → Look at Chapter 83.
- If made of plastics and considered a general plastic article or fastener/bracket → Look at Chapter 39.
- If specifically designed as a human-like display model → Look at Chapter 96.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Summary/Logic | Total Tax Rate |
|---|---|---|---|
8306.30.00.00 |
Base Metal Decorative Parts | Wig stand as a support structure, characterized as a part of metal ornaments or decorations. | 87.7% |
3926.30.50.00 |
Plastic Fasteners/Brackets | Wig stand as a connector or bracket, typically plastic, belonging to other plastic articles. | 22.8% |
3926.90.99.89 |
Other Plastic Articles | Wig stand as a miscellaneous plastic product, fitting the "catch-all" category for plastics. | 22.8% |
8306.29.00.00 |
Base Metal Ornaments/Parts | Wig stand as other ornaments or parts of articles of base metal. | 10.0% |
9618.00.00.00 |
Mannequin/Display Models | Wig stand used for display/support of human-like shape, fitting "activity display items" or mannequin use. | 21.9% |
🔍 Critical Insight:
- Metal stands face extreme tariffs (up to 87.7%) due to steel/aluminum duties, but can be optimized to 10% if classified correctly as "ornaments."
- Plastic stands offer a safer, more moderate tax burden (~22.8%).
- Display models fall into a niche category with a 21.9% rate, suitable if the stand is highly realistic or specialized for professional display.
💰 III. 2024/2025 Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: As per current Section 301 and IEEPA measures
🎯 1. 8306.30.00.00 —— Base Metal Decorative Part (High Risk)
| Item | Details |
|---|---|
| Base Duty | 2.7% |
| Section 301 Surtax | 25.0% |
| Section 122 Duty (Steel/Aluminum/Copper) | 50% |
| IEEPA Additional Duty | 10% (Standard China Surtax) |
| Total Tax Rate | 87.7% |
| Calculation Base | CIF Value × 87.7% |
| De Minimis Exemption? | ❌ No (Strictly denied) |
| Legal Basis Path | USITC:8306.30.00.00 → SEC301:25% → SEC122:50% → IEEPA:10% |
📌 Explanation:
- This is the highest risk category. The combination of Section 301 (25%) and Section 122 (50%) creates a punitive tariff.
- Strategy: Avoid this classification if possible unless the product is clearly a "metal ornament" and not a structural part.
🎯 2. 8306.29.00.00 —— Base Metal Ornament (Optimized Metal Route)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surtax | 0.0% |
| Section 122 Duty | 10% (Specific to this subheading) |
| IEEPA Additional Duty | 10% |
| Total Tax Rate | 10.0% |
| Calculation Base | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:8306.29.00.00 → IEEPA:10% |
📌 Strategy:
- If the stand is made of metal, try to argue it is a "decorative ornament" rather than a "structural part" to benefit from the 0% Section 301 rate.
- This is the most cost-effective metal option.
🎯 3. 3926.30.50.00 & 3926.90.99.89 —— Plastic Wig Stands (Stable Rate)
| Item | Details |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surtax | 7.5% |
| Section 122 Duty | 10% |
| IEEPA Additional Duty | 10% |
| Total Tax Rate | 22.8% |
| Calculation Base | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:3926.xx.xx.xx → SEC301:7.5% → SEC122:10% → IEEPA:10% |
📌 Strategy:
- For plastic stands, the rate is stable at 22.8%.
- Ensure the product is clearly described as a "plastic wig holder" or "display bracket" to fit3926.30.50.00(brackets) or3926.90.99.89(other plastics).
🎯 4. 9618.00.00.00 —— Mannequin/Display Head (Niche Category)
| Item | Details |
|---|---|
| Base Duty | 4.4% |
| Section 301 Surtax | 7.5% |
| Section 122 Duty | 10% |
| IEEPA Additional Duty | 10% |
| Total Tax Rate | 21.9% |
| Calculation Base | CIF Value × 21.9% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:9618.00.00.00 → SEC301:7.5% → SEC122:10% → IEEPA:10% |
📌 Strategy:
- Use this if the stand is a detailed human head used specifically for display.
- It offers a slightly lower rate (21.9%) than general plastic brackets (22.8%).
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (Metal/Plastic), Dimensions, Weight |
| ✅ Product Photos | ✔️ | Clear images showing the stand's structure and any labels |
| ✅ Commercial Invoice | ✔️ | Must specify "Wig Stand" or "Mannequin Head" and HS Code |
| ✅ Packing List | ✔️ | Itemized list of contents |
| ✅ Material Declaration | ✔️ | Explicitly state if it is 100% Plastic, Iron, Steel, or Aluminum |
✅ 2. Declaration Tips (Crucial Mnemonics)
🔥 "Metal for Decor, Plastic for Bracket, Head for Display!"
| Scenario | Recommended HS Code | Avoid |
|---|---|---|
| Metal Stand (Simple structure) | 8306.29.00.00 (10%) |
8306.30.00.00 (87.7%) |
| Plastic Stand (Bracket/Holder) | 3926.30.50.00 (22.8%) |
3926.90.99.89 if 3926.30.50.00 fits better |
| Human Head Model (Detailed) | 9618.00.00.00 (21.9%) |
8306.30.00.00 |
| General Plastic Holder | 3926.90.99.89 (22.8%) |
Misclassifying as "Toy" or "Furniture" |
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| Mixed Materials | If a plastic stand has a metal screw, declare based on the principal material (Plastic). |
| OEM/Custom | Provide design drawings to prove it is a "wig stand" and not a "mannequin torso" (different chapter). |
| Packaging | Ensure the packaging clearly states "Wig Stand" to avoid confusion with "Cosmetic Display Stands" which might have different duties. |
🌍 V. Global Market Comparison (2024/2025)
| Country/Region | Recommended HS Code | Tariff (Approx.) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.30.50.00 or 8306.29.00.00 |
22.8% (Plastic) / 10% (Metal Ornament) | Avoid 8306.30.00.00 due to 87.7% tax. |
| 🇪🇺 EU | 3926.90.99 or 8306.30 |
4-6% (Standard) | No Section 301/122 equivalents. Lower risk. |
| 🇨🇳 China | 3926.30 or 8306.30 |
5-10% | Export duties may apply. |
| 🇬🇧 UK | 3926.90 |
4-5% | Post-Brexit tariff structure. |
📌 Conclusion:
- The US market is the most challenging due to Section 301 and Section 122 tariffs.
- Plastic wig stands are the safest bet for cost control in the US (22.8%).
- Metal stands must be carefully classified as "ornaments" (8306.29.00.00) to avoid the 87.7% tax trap.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a metal stand as 8306.30.00.00 (Parts)
👉 Consequence: 87.7% Tax!
👉 Fix: Argue it is a "Decorative Item" (8306.29.00.00) if possible.
❌ Error 2: Describing a plastic stand as "Metal"
👉 Consequence: Customs inspection, delay, and potential penalties for misdeclaration.
👉 Fix: Accurate material description is key.
❌ Error 3: Ignoring Section 122 Duties on Metal
👉 Consequence: Unpredictable high costs for steel/aluminum components.
👉 Fix: Prefer plastic or use the "Ornament" classification for metal.
🎯 VII. Conclusion: Smart Classification, Profitable Clearance!
🎯 Remember:
🔹 "Plastic is Safe (22.8%)! Metal is Tricky (10% vs 87.7%)! Head is Niche (21.9%)!"
🔹 "HS Code Determines Cost. Wrong Code = Bankruptcy!"
📌 Pro Tip:
If you are exporting plastic wig stands, ensure the description emphasizes "Plastic Wig Holder/Stand" to fit 3926.30.50.00 or 3926.90.99.89.
If you are exporting metal stands, consult a customs broker to see if 8306.29.00.00 (10%) is justifiable as a "decorative piece" rather than a "part."
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Product Photos + Request Advance Ruling
🚀 Optimize Your Tariff, Clear Smoothly, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar 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。