Party Hat + Earring Set

🎉 Party Hat + Earring Set

🌐 HS Code & Tariff Guide | 2026 Customs Classification & Duty Breakdown | Professional Import Strategy
📌 One Product, Two Items: How to Correctly Classify and Clear a Party Hat + Earring Set

📦 一、产品定义与分类：你真的了解“派对帽+耳环套装”吗？

A Party Hat + Earring Set is a combined festive accessory set typically sold together for costume parties, carnivals, weddings, or themed events. It includes:

• A party hat (e.g., paper, plastic, or fabric-based headgear with decorative elements)
• A pair of imitation earrings (non-precious metal, often plastic or base metal, not plated with gold/silver)

⚠️ Critical Distinction:
- If sold as a single set, the entire item must be classified under one HS code based on the dominant component or intended use.
- Do NOT split the two items into separate HS codes — this triggers higher total tariffs and customs scrutiny.

🔍 二、HS Code Classification Breakdown (2026 Official Tariff List)

📌 Key Insight:
- The party hat is not a "headwear for protection or fashion" — it’s entertainment-focused.
- The earrings are imitation jewelry, not real jewelry, and not valued over $0.20 per piece.
- The set is not a "costume" (which would be under 9505.10.00), but rather accessories for festive wear.

💰 三、2026 Tariff & Tax Breakdown (Detailed Duty Analysis)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)

🎯 1. 6506.99.60.00 — Other Headgear (Non-Rubber/Plastic)

📌 Explanation:
- This code applies to non-plastic party hats (e.g., paper, fabric, cardboard).
- The 25% additional tariff is from Section 301 of the U.S. Trade Act — targeting Chinese-origin goods.
- No exemption — even if the hat is low-cost, the 33.5% duty applies.

🎯 2. 6506.91.00.60 — Other Headgear (Rubber or Plastic)

📌 Explanation:
- Applies to plastic or rubber party hats (common in children’s party packs).
- No base duty, but 25% additional tariff still applies.
- Still high — especially if the set is priced low, the effective duty rate is still 25%.

🎯 3. 7117.19.90.00 — Imitation Jewelry (Base Metal, Not Plated)

📌 Explanation:
- Earrings made of base metal (e.g., zinc, iron) are exempt from Section 301 tariffs.
- No additional duty — even if the earrings are part of a set.
- De minimis applies — if the entire set is under $800, you can avoid duty entirely.

🎯 4. 9505.90.40.00 — Festive Articles: Confetti, Paper Spirals, Party Favors

📌 Explanation:
- Party hats are classified as "party favors" under this code.
- No duty — even if the hat is made of plastic.
- De minimis applies — if total shipment < $800, no duty paid.

🎯 5. 9505.90.60.00 — Festive Articles: Other

📌 Explanation:
- General category for non-specific festive items.
- No duty — but less specific than 9505.90.40.00.

🛠️ 四、Clearance &申报建议（Pro Tips for Smooth Customs Clearance）

✅ 1. Correct HS Code Selection: The Golden Rule

🔥 “Don’t split the set — choose the dominant or most appropriate code.”

✅ Best Practice:
Use 9505.90.40.00 for the entire set — it covers both items as festive accessories and avoids higher tariffs.

✅ 2. Documentation Checklist (Must-Have)

✅ 3. Avoid These Common Mistakes (Costly Errors!)

❌ Mistake 1: Splitting the set into two HS codes
👉 Result: Pay 33.5% + 0.0% = 33.5% on hat, 0.0% on earrings → Total 33.5%
👉 But: If you declare as a set under 9505.90.40.00, you pay 0% — save 33.5%!

❌ Mistake 2: Using 7117.19.90.00 for the earrings only
👉 Result: You don’t need to — the set is better classified under 9505.90.40.00

❌ Mistake 3: Not using de minimis
👉 Result: Pay 33.5% on a $100 set → $33.50 duty
👉 But: If total value < $800, pay $0 duty — save $33.50

🌍 五、Global Customs Comparison (2026)

📌 Conclusion:
- USA is the only market with high tariffs on headwear, but you can avoid it entirely by using 9505.90.40.00.

🎯 Six Key Takeaways (Pro Tips)

1. 🎯 Never split the set — declare as one item under 9505.90.40.00
2. 🎯 Use 9505.90.40.00 for the entire set — 0% duty + de minimis applies
3. 🎯 Avoid 6506.99.60.00 — it triggers 33.5% duty
4. 🎯 Earrings are not taxed — they’re exempt under 7117.19.90.00
5. 🎯 De minimis is your friend — if total value < $800, pay $0 duty
6. 🎯 Use clear product description:

   “Festive Party Hat & Earring Set, for Carnival, Themed Parties, Children’s Events, Made of Paper & Base Metal”

📌 Final Verdict: Smart Classification = Zero Duty

✅ Best HS Code: 9505.90.40.00
✅ Total Duty: 0.0%
✅ De Minimis: ✅ Yes (if under $800)
✅ Savings: Up to 33.5% vs. wrong classification

📣 Pro Tip:

📞 Apply for an Advance Ruling (Pre-Approval) from U.S. Customs for your product line — get legal certainty before shipment.
🚀 Save time, avoid penalties, and reduce risk.

✨ Your Party Hat + Earring Set is not just a product — it’s a gateway to smooth, low-cost, high-profit global trade!
💼 Accurate HS Code = Zero Duty = Happy Customers = Happy Bottom Line!