Christmas decorations
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | Official Doc |
| 6702906500 | 34.5% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 6702104000 | 13.4% | CN | US | Official Doc |
| 9505102500 | 10.0% | CN | US | Official Doc |
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AI Analysis
π Christmas Decorations β HS Code & Tariff Guide 2026 | Full Customs Compliance Breakdown | Expert Advice for Exporters & Importers
π HS Code Reference & Customs Clearance Strategy | 2026 Updated Tariff Rules | Pro-Level Import Planning
π¦ 1. Product Definition & Classification: What Exactly Are "Christmas Decorations"?
Christmas decorations are festive items used to adorn homes, offices, trees, and public spaces during the holiday season. They include a wide range of products such as:
- Artificial trees and wreaths
- Ornaments (glass, plastic, ceramic)
- Lights and LED strings
- Nativity scenes and figurines
- Garland, tinsel, and seasonal garlands
- Holiday-themed figurines and display pieces (e.g., Santa, reindeer, snowmen)
β οΈ Key Distinction:
- If made from plastic, resin, or synthetic materials β likely falls under plastic-based decorative items
- If made from artificial flowers, leaves, or fruits β may qualify under non-plastic decorative materials
- If primarily figurative or sculptural β could be classified as "other decorative articles"
π 2. HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Applicable Scenario | Material/Structure Clue | Tax Rate |
|---|---|---|---|---|
3926.40.00.90 |
Other articles of plastics, not elsewhere specified, for decoration | Christmas figurines, decorative sculptures, non-artificial floral items | Made of plastic or other materials; no clear conflict with plastic classification | 15.3% |
6702.90.65.00 |
Other artificial flowers, leaves, fruits, and parts thereof | Decorative items made from non-plastic synthetic materials, e.g., paper, fabric, resin-coated materials | Common in artificial greenery, wreaths, floral arrangements | 34.5% |
3926.40.00.10 |
Other articles of plastics, not elsewhere specified (Other category) | General-purpose decorative items with no clear material conflict | Used as a fallback when no better fit exists; default for decorative items | 15.3% |
6702.10.40.00 |
Artificial flowers, leaves, and fruits, plastic-based | Items clearly made from plastic (e.g., PVC, ABS, polystyrene) | Common in plastic ornaments, fake berries, tree branches | 13.4% |
9505.10.25.00 |
Other articles for Christmas festivities, not elsewhere specified | General Christmas decoration (e.g., Santa figures, snowmen, holiday displays) | Used when no specific material or form fits other codes; broad "catch-all" | 10.0% |
π Critical Insight:
- Material determines tax β plastic vs. non-plastic is the key factor in choosing the correct HS Code
- Form and function matter β figurines vs. garlands vs. lights each have different classifications
- No single code fits all β misclassification leads to overpayment, delays, or penalties
π° 3. 2026 U.S. Tariff Breakdown (Detailed & Compliant)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (with ongoing enforcement)
π― 1. 3926.40.00.90 β Other Plastic Decorative Articles
| Item | Detail |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Threshold | β Not eligible (denied under U.S. de minimis rule) |
| Legal Basis Path | IEEPA:9903.01.25 β Section 122:9903.01.24 β 3926.40.00.90 |
π Explanation:
- This code applies to non-specific decorative plastic items (e.g., Santa figurines, reindeer statues).
- No Section 301 tariff applies, but 10% IEEPA tariff is mandatory.
- Best for items where material is plastic but not clearly defined.
π― 2. 6702.90.65.00 β Other Artificial Flowers & Foliage (Non-Plastic)
| Item | Detail |
|---|---|
| Base Duty | 17.0% |
| Additional Tariff (Section 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 34.5% |
| Tax Calculation | CIF Value Γ 34.5% |
| De Minimis Threshold | β Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 β Section 301:9903.88.01 β 6702.90.65.00 |
π Explanation:
- Applies to artificial greenery made from non-plastic materials (e.g., paper, fabric, felt, resin-coated).
- Highest tariff in this list due to combined 301 + IEEPA.
- Commonly used for wreaths, garlands, and floral arrangements.
π― 3. 3926.40.00.10 β Other Plastic Articles (General "Other" Code)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Threshold | β Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 β Section 122:9903.01.24 β 3926.40.00.10 |
π Explanation:
- Fallback code when no better fit exists.
- Used when no clear material conflict with plastic.
- Same rate as3926.40.00.90, but less specific.
π― 4. 6702.10.40.00 β Plastic Artificial Flowers & Foliage
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Threshold | β Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 β Section 122:9903.01.24 β 6702.10.40.00 |
π Explanation:
- Lowest tariff among plastic-based items.
- Applies only if the item is clearly plastic-based (e.g., PVC leaves, plastic berries).
- Best choice for plastic ornaments or fake greenery.
π― 5. 9505.10.25.00 β Other Christmas Festivity Articles (Catch-All)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF Value Γ 10.0% |
| De Minimis Threshold | β Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 β Section 122:9903.01.24 β 9505.10.25.00 |
π Explanation:
- Lowest tax rate β ideal for non-specific holiday decorations.
- Used when the item is clearly festive but doesnβt fit other material-based codes.
- Best for Santa figures, snowmen, holiday statues, or mixed-material displays.
π οΈ 4. Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
β 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: βChristmas Decoration β Figurine / Garland / Ornamentβ |
| β Packing List | βοΈ | Shows quantity, weight, and item types |
| β Product Photos (with labels) | βοΈ | Proves material (plastic vs. fabric vs. paper) |
| β Material Certificate / Lab Test | βοΈ | Proves composition (e.g., βPVC-basedβ, βnon-plastic resinβ) |
| β Certificate of Origin (CO) | βοΈ | Required for tariff eligibility (e.g., China vs. Vietnam) |
| β Bill of Lading (B/L) | βοΈ | Proof of shipment |
| β Pre-Approval Letter (if available) | βοΈ | Helps avoid disputes |
β 2.η³ζ₯ζε·§οΌη³ζ₯ε£θ―οΌ
π₯ βMaterial First, Form Second, Code Last β Tax Drops 10%!β
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plastic Santa figurine | 3926.40.00.90 or 3926.40.00.10 |
6702.90.65.00 |
Overpay 19.2% |
| Artificial wreath (paper/fabric) | 6702.90.65.00 |
3926.40.00.90 |
Overpay 20.1% |
| Mixed-material snowman display | 9505.10.25.00 |
6702.10.40.00 |
Overpay 3.4% |
| Plastic Christmas tree branches | 6702.10.40.00 |
3926.40.00.90 |
Underpay β audit risk |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Mixed-material decoration (plastic + fabric) | Use 9505.10.25.00 β safest fallback |
| Custom-made figurine with unknown material | Provide lab report + photos β apply for advance ruling |
| Importing from Vietnam/Mexico | May qualify for IEEPA exemption β 0% tariff |
| Small shipment (<$800) | β No de minimis benefit β still taxed at full rate |
π 5. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Tariffs | Total Duty | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | 9505.10.25.00 |
0.0% | 10.0% (IEEPA) | 10.0% | No de minimis |
| π¨π³ China | 9505.10.25.00 |
5% | 0.0% | 5% | No IEEPA |
| πͺπΊ EU | 9505.10.25.00 |
0% | 0% | 0% | CE mark required |
| π¦πΊ Australia | 9505.10.25.00 |
5% | 0% | 5% | RCM compliance |
| π―π΅ Japan | 9505.10.25.00 |
0% | 0% | 0% | PSE required |
π Insight:
- USA has the highest effective duty due to IEEPA (10%)
- China, EU, Japan, Australia are more favorable for exporters
π 6. Common Mistakes & How to Avoid Them
β Mistake 1: Using 3926.40.00.90 for a fabric wreath
π Result: Overpaying 19.2% β audit risk
β Mistake 2: Using 6702.10.40.00 for a non-plastic ornament
π Result: Misclassification β penalties + delays
β Mistake 3: Not providing material proof for mixed items
π Result: Customs may apply highest possible tariff
β Best Practice:
Always state the material in the invoice:
"Artificial Christmas decoration β plastic-based figurine, 12 inches, Santa Claus, PVC material, for indoor use"
π― 7. Final Verdict: How to Choose the Right HS Code
πΉ Plastic β Use
3926.40.00.90or3926.40.00.10β 15.3%
πΉ Plastic flowers β Use6702.10.40.00β 13.4%
πΉ Non-plastic flowers β Use6702.90.65.00β 34.5%
πΉ General Christmas figurine β Use9505.10.25.00β 10.0% (lowest!)β Pro Tip:
- Use9505.10.25.00as default for non-specific, festive items
- Only use material-specific codes if you have clear proof
π£ Call to Action: Get Ahead of the Game!
π Contact a U.S. Customs Broker + Submit Product Photos + Request HS Code Pre-Ruling
π Avoid delays, overpayment, and penalties β secure your shipment today!
β¨ Smart Classification = Lower Costs = Faster Shipments = Happy Customers!
πΌ Your Christmas Decorations deserve a smooth, profitable journey to market!
π From Factory to Front Door β Weβve Got Your Back!
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.