Christmas Tree
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7018905000 | 41.6% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 9505102500 | 10.0% | CN | US | Official Doc |
| 7018105000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Christmas Tree Decorations & Ornaments
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π 1. Product Definition & Classification: Do You Really Understand "Christmas Tree Items"?
Christmas tree decorations encompass a wide variety of festive items, ranging from glass baubles and plastic ornaments to artificial trees and lighting. In international trade, these products are strictly classified based on material composition and specific holiday usage. Misclassification can lead to significant tariff discrepancies, especially under current US-China trade policies.
β οΈ Key Distinction Points:
- Glass Ornaments: Hand-blown or molded glass items β Typically classified under Chapter 70.
- Plastic Ornaments: Molded plastic figures, beads, or wreaths β Typically classified under Chapter 39.
- Specific Holiday Items: Items explicitly identified for Christmas celebration β May fall under Chapter 95 with lower base duties.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Material |
|---|---|---|---|
7018.90.50.00 |
Glass blow-worked small statues and ornaments | Hand-blown glass baubles, intricate glass decorations | β Glass |
3926.40.00.10 |
Decorative articles of plastics or other materials | General plastic decorative items, non-specific holiday use | β Plastic/Other |
3926.40.00.90 |
Other articles of plastics | General plastic ornaments, generic decorative items | β Plastic |
9505.10.25.00 |
Christmas decorations and articles | Specific Christmas-themed items (baubles, tree tops, garlands) | Any (Material Secondary) |
7018.10.50.00 |
Glass and glassware, including glass bead | Small glass decorative items, glass beads | β Glass/Glass-like |
π Critical Reminder:
- If the item is explicitly for Christmas (e.g., "Christmas Bauble," "Santa Figurine"), 9505.10.25.00 is often the preferred code due to lower base duties.
- If the item is glass but not specifically for Christmas (e.g., general decorative glass beads), it falls under 7018.10.50.00 or 7018.90.50.00, attracting higher tariffs.
- Plastic items are generally classified under 3926.40.xxxx, regardless of whether they are used for Christmas, unless explicitly marketed as Christmas-specific.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025 November 10 onwards (including subsequent imports)
π― 1. 7018.90.50.00 ββ Glass Blow-Worked Ornaments
| Item | Content |
|---|---|
| Base Duty | 6.6% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 (IEEPA) Surcharge | +10.0% (Targeting China/HK products) |
| Total Tax Rate | 41.6% |
| Tax Calculation | CIF Value Γ 41.6% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:7018.90.50.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "Base Duty 6.6%" is the standard MFN rate for glass ornaments.
- "Section 301 Surcharge 25%" is applied due to Chinese origin.
- "Section 122 Surcharge 10%" is a new/additional levy targeting specific Chinese imports.
- Total 41.6% is a high tariff burden. Accurate material declaration is crucial.
π― 2. 3926.40.00.10 / 3926.40.00.90 ββ Plastic Decorations
| Item | Content |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 (IEEPA) Surcharge | +10.0% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3926.40.00.xx |
π Note:
- Both3926.40.00.10(Decorative articles) and3926.40.00.90(Other plastic articles) share the same total rate of 15.3%.
- The key difference is the specific sub-category:.10is for "decorative articles," while.90is a residual category.
- Significant savings compared to glass items (15.3% vs. 41.6% or 35.0%).
π― 3. 9505.10.25.00 ββ Christmas Decorations
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 (IEEPA) Surcharge | +10.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value Γ 10.0% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:9505.10.25.00 |
π Strategic Advantage:
- This is the most cost-effective classification for Christmas items.
- Zero base duty and zero Section 301 surcharge make it highly attractive.
- Condition: The item must be explicitly identified as a Christmas decoration. Generic items mislabeled as Christmas items will be rejected.
π― 4. 7018.10.50.00 ββ Glass/Glass-like Small Decorative Items
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 (IEEPA) Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:7018.10.50.00 β FOOTNOTE:9903.88.01 |
π Comparison:
- Lower than7018.90.50.00(41.6%) but significantly higher than plastic (15.3%) and Christmas-specific (10.0%).
- Applies to "small glass articles" that may not be fully "blow-worked statues."
π οΈ 4. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
β 1. Documentation Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must clearly state material (Glass/Plastic) and purpose (Christmas Decoration). |
| β Product Photos | βοΈ | Clear images showing labels, packaging, and product details. |
| β Commercial Invoice | βοΈ | Must explicitly describe items as "Christmas Decorations" if using HS 9505. |
| β Packing List | βοΈ | List quantities and weights per SKU. |
| β Third-Party Test Reports | βοΈ | CPSIA (if applicable), RoHS, etc., depending on material and end-use. |
| β Certificate of Origin | βοΈ | Proof of Chinese origin for surcharge calculations. |
β 2. Declaration Tips (Key Mantra)
π₯ "Be Specific, Declare Material, Highlight Holiday Use!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Glass Bauble | "Glass Christmas Bauble, Ornament" β 7018.10.50.00 or 9505.10.25.00 |
"Glass Ball" β 7018.90.50.00 (Higher tax) |
| Plastic Santa | "Plastic Christmas Decoration, Santa Figurine" β 9505.10.25.00 |
"Plastic Statue" β 3926.40.00.xxxx (Higher base duty) |
| Mixed Box | Declare each item separately by material and use | "Mixed Christmas Gifts" β Risk of full box being taxed at highest rate |
| Artificial Tree | "Artificial Christmas Tree, Synthetic Fibers" β Different HS (Not in this list, usually 9505.10.90) | N/A |
β 3. Special Considerations
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If an ornament is glass with plastic hooks, it is usually classified by the principal material (glass). |
| Packaging | Ensure the primary packaging clearly states "Christmas Decoration." Customs officers rely on labeling. |
| Section 122 Impact | All items from China are subject to the +10% Section 122 surcharge in this dataset. No exemption. |
| De Minimis | No Section 321 (De Minimis) exemption for these items under current US-China trade rules. All shipments are subject to full duty. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 9505.10.25.00 |
10.0% | Best rate if explicitly Christmas item. |
| πΊπΈ USA | 3926.40.00.xxxx |
15.3% | If material is plastic and not specifically holiday-marked. |
| πΊπΈ USA | 7018.90.50.00 |
41.6% | High risk for glass items. Avoid if possible. |
| πͺπΊ EU | Various (Chapter 95/39/70) | 0% - 4% | No Section 301/122 equivalent. Lower overall cost. |
| π¨π³ China | Various | 5% - 10% | Import duties into China for exported Christmas goods are low. |
π Conclusion:
- USA Market: Highly sensitive to HS Code choice.9505.10.25.00offers the lowest cost (10%).
- Glass Items: Face 41.6% tariff. Consider switching to plastic or resin alternatives if possible.
- Plastic Items: Moderate tariff at 15.3%.
π 6. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Glass Baubles" as "Glass Balls" under 7018.90.50.00.
π Consequence: Tax jumps from 10.0% to 41.6%.
π Fix: Clearly state "Christmas Decoration" in description.
β Error 2: Declaring "Plastic Ornaments" as "General Plastic Figures" under 3926.40.00.90.
π Consequence: While rate is same (15.3%), risk of customs inquiry for misdescription.
π Fix: Use 3926.40.00.10 if decorative, or better yet, 9505.10.25.00 if Christmas-specific.
β Error 3: Ignoring Section 122 Surcharge.
π Consequence: Underpayment by 10% leads to penalties and delays.
π Fix: Always include +10% in cost calculations for China-origin goods.
π― 7. Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Mantra:
πΉ "Christmas Item = 9505.10.25.00 (10%)"
πΉ "Plastic Decoration = 3926.40.xxxx (15.3%)"
πΉ "Glass Decoration = 7018.xxxx (35%-41.6%)"
πΉ "Section 122 Adds 10% to All China Goods"
π Pro Tip:
If you are exporting from China, always ensure your commercial invoice and product packaging clearly state "Christmas Decoration" to qualify for HS 9505.10.25.00. This single change can save you 31.6% in duties on glass items and 5.3% on plastic items.
π£ Immediate Action:
π Consult with your customs broker to pre-classify your SKUs.
π Ensure all marketing materials and packaging align with HS 9505.10.25.00 if possible.
π Optimize your supply chain, minimize duties, maximize profit!
β¨ Professional Customs Compliance Starts with Accurate Classification!
πΌ Every Percent of Duty Saved is Pure Profit!
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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.