Christmas Party Supplies
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9505105020 | 10.0% | CN | US | Official Doc |
| 9505102500 | 10.0% | CN | US | Official Doc |
| 9505906000 | 10.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
Product Images
AI Analysis
ππ Christmas Party Supplies (Holiday & Entertainment Goods)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Low Risk & Cost
π I. Product Definition & Classification: Do You Really Understand "Christmas Party Supplies"?
"Christmas Party Supplies" is a broad commercial term covering a wide variety of items used for holiday celebrations, decorations, and festive entertainment. In international trade, these items are not classified as a single entity. Instead, they are divided based on specific purpose, material composition, and form factor.
There are two main pathways for classification: 1. Specific Holiday Items: Items explicitly defined as "Christmas decorations" or "festival supplies" β Fall under Chapter 95 (Toys, Games, Sports Equipment). 2. General Party/Decorative Items: Items like plastic bows, generic party favors, or multi-purpose decorations β May fall under Chapter 39 (Plastics) or the "Other" category of Chapter 95.
β οΈ Key Distinction Point:
- If the item is explicitly a Christmas decoration (e.g., ornaments, trees, lights) β Use 9505.10.xx codes.
- If the item is a generic party supply (e.g., plastic streamers, bows, general entertainment props) β Check 9505.90.xx or 3926.40.xx based on material and specific description.
- Material Check: If the item is purely plastic and used as a decorative accessory (like a bow) without a clear "holiday-only" function, it might be classified under plastics (3926), but often customs prefers the "Other" holiday category if marketed as such.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
The following HS Codes are derived from the provided data analysis. Note that "Other" (ε εΊ) categories are used when no specific sub-heading fits perfectly, but the general description matches.
| HS Code | Product Description | Application Scenario | Tax Rate Summary |
|---|---|---|---|
9505.10.50.20 |
Christmas Celebratory Articles (Specific) | Items clearly marketed as Christmas decorations, ornaments, or festive goods. No material conflict. | 10.0% |
9505.10.25.00 |
Christmas Decorations & Accessories (Specific) | Items explicitly defined for Christmas celebration use. Matches "decorations" definition. No material conflict. | 10.0% |
9505.90.60.00 |
Other Festival/Entertainment Articles (Generic) | "Party Supplies" broadly. Falls under "Other" (ε εΊ) for festival/entertainment use. No material conflict. | 10.0% |
3926.40.00.90 |
Other Plastic Articles (Generic) | Inferred plastic party supplies (e.g., plastic decor items). Classified as "Other" plastics due to multi-use nature. | 15.3% |
3926.40.00.10 |
Bows and Similar Decorative Products (Plastic) | Plastic bows, ribbons, and similar decorative items. Common in party supplies. No material conflict. | 15.3% |
π Key Insight:
- 9505 codes are generally preferred for explicitly holiday-themed items because they target the purpose (Christmas/Party).
- 3926 codes apply if the item is primarily plastic and lacks a specific "holiday" function (e.g., a generic plastic bow that could be used for gift wrapping any day of the year).
- The "Other" (ε Άδ») categories in 9505 are safe "catch-all" options if the specific sub-type isn't listed, provided there is no material conflict (e.g., if it's plastic, it's still allowed in 9505 if it's a party item).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 9505.10.50.20 & 9505.10.25.00 & 9505.90.60.00
Category: Holiday/Party Supplies (Chapter 95)
| Item | Content |
|---|---|
| Basic Duty Rate | 0.0% (ad valorem) |
| USITC Surtax (Section 301) | 0.0% (Note: Some Chapter 95 items may have been excluded or have 0% base, but see below) |
| 122 Clause Surtax | +10.0% (Specific policy add-on for these goods) |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value Γ 10.0% |
| De Minimis Eligibility | β Not Applicable (Usually, commercial shipments are subject to full duty; verify de minimis thresholds) |
| Legal Basis Path | IEEPA:122-Clause β USITC:9505.xx |
π Explanation:
- These codes benefit from a 0% basic duty.
- The 10% total tax comes entirely from the "122 Clause Surtax" (a specific US trade policy measure).
- No Section 301 (25%) or IEEPA (10%) surtax is listed for these specific HS codes in the provided data, making them more favorable than plastic goods.
π― 2. 3926.40.00.90 & 3926.40.00.10
Category: Plastic Articles (Chapter 39)
| Item | Content |
|---|---|
| Basic Duty Rate | 5.3% (ad valorem) |
| USITC Surtax (Section 301) | 0.0% (As per provided data for this specific sub-category) |
| 122 Clause Surtax | +10.0% (Specific policy add-on) |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis Path | IEEPA:122-Clause β USITC:3926.40.xx |
π Explanation:
- These codes have a higher base duty (5.3%) because they are classified as general plastic articles.
- They are also subject to the 10% 122 Clause Surtax.
- Total 15.3% is 5.3% higher than the holiday-specific codes.
- Risk: Misclassifying a Christmas-specific item as a generic plastic item leads to overpaying taxes. Conversely, misclassifying a generic plastic item as a holiday item might lead to customs rejection if the item doesn't meet the "Christmas" definition.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Documentation Checklist (All Required)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Detail material (plastic, paper, fabric), dimensions, and intended use (Christmas vs. Generic Party). |
| β Product Photos (Clear) | βοΈ | Must show the item in context (e.g., hanging on a tree vs. on a table). Distinguish between "Christmas ornament" and "plastic bow". |
| β Commercial Invoice | βοΈ | Must use precise English descriptions: e.g., "Christmas Tree Ornaments" vs. "Plastic Decorative Bows". Avoid vague terms like "Party Goods". |
| β Packing List | βοΈ | Separate different HS codes if mixing items. |
| β Material Declaration | βοΈ | Crucial for distinguishing between 9505 (any material) and 3926 (plastic). |
β 2. Declaration Strategy (Key Mantra)
π₯ βBe Specific, Not Generic! Holiday Items in 9505, Plastic Bows in 3926!β
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Christmas Ornaments (Glass, Wood, Plastic) | Use 9505.10.xx | Declare as "Plastic Decorations" β 15.3% Tax (Overpay!) |
| Plastic Christmas Bows | Use 9505.10.xx (if explicitly for Christmas) | Declare as 3926.40.00.10 β 15.3% Tax (Overpay!) |
| Generic Plastic Streamers (Not holiday-specific) | Use 3926.40.00.90 | Declare as "Party Supplies" β Risk of classification error if not clearly festive |
| Mixed Box (Ornaments + Plastic Bows) | Split Declaration | Lump all as "Party Supplies" β High risk of audit and penalty |
π Critical Tip:
- If an item is marketed as "Christmas", always prioritize 9505.10.xx codes. The 10% tax rate is lower than the 15.3% for plastics.
- If an item is generic (e.g., a plastic bow sold year-round), use 3926.40.xx. Do not force it into 9505 if it lacks holiday association.
β 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Multi-Material Items (e.g., Plastic Ornament with Metal Hook) | Classify based on essential character. If plastic dominates, check 9505 first (since it allows "other" materials in many sub-headings), then fallback to 3926 if specifically a plastic accessory. |
| OEM Private Label | Ensure the product name on the invoice matches the manufacturer's catalog. If the catalog says "Christmas Decoration", use 9505. |
| "Party Supplies" Box | If the box contains both Christmas items and generic plastic items, split the shipment or declare separately to avoid a blanket classification that might be challenged. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 9505.10.xx |
10.0% (122 Clause) | Best rate for Christmas items. Avoid 3926 (15.3%) if possible. |
| π¨π³ China | 9505.10.xx |
Varies (Check local tariff) | Import duty may differ. No 122 Clause. |
| πͺπΊ EU | 9505.00.xx |
0% - 2.7% | Generally lower duties. No US-style surtaxes. |
| π¬π§ UK | 9505.00.xx |
0% - 5% | Post-Brexit rules apply. |
π Conclusion:
- The US market has a unique 122 Clause Surtax structure.
- For Christmas-specific items, 9505 codes are optimal (10% total).
- For generic plastic party goods, 3926 codes are standard (15.3% total).
- Do not over-classify generic items as Christmas items if they lack clear holiday branding, as this can lead to customs fraud allegations.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring all "Party Supplies" as 9505.90.60.00
π Consequence: If the item is a generic plastic bow with no holiday link, customs may reclassify to 3926.40.00.90, leading to back taxes (5.3% difference) + penalties.
β Mistake 2: Using "Plastic Toys" as a description for Christmas Ornaments
π Consequence: Ornaments are not always "toys". Misclassification leads to delays. Use "Christmas Decorations".
β Mistake 3: Ignoring the "122 Clause"
π Consequence: Assuming 0% duty because basic duty is 0%. Fail! The 10% surtax is mandatory for these US imports.
β Mistake 4: Mixing Christmas and Non-Christmas items in one HS Code
π Consequence: Customs audit. Split declarations are safer.
β Correct Approach:
"Christmas Tree Ornaments, Plastic, Assorted Colors, Model XMAS-01" β 9505.10.50.20
"Plastic Decorative Bows, White, Roll, Model BOW-WHT" β 3926.40.00.10 (if not explicitly Christmas)
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "Christmas Specific? Use 9505 (10%)."
πΉ "Generic Plastic? Use 3926 (15.3%)."
πΉ "Don't Guess, Declare!"
π Pro Tip:
If your products are not originally from China (e.g., Vietnam, Thailand), verify if they qualify for exemptions from the 122 Clause Surtax. Some non-China origins may have 0% total duty for these codes.
Always request an Advance Ruling from US Customs (CBP) if you are importing large volumes of mixed "Party Supplies".
π£ Immediate Action:
π Consult your customs broker + Provide Product Photos + Request HS Code Pre-Ruling
π Ensure your Christmas Party Supplies clear customs smoothly, legally, and cost-effectively!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every cent of tax saved is profit earned!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.