派对装饰镜
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | Official Doc |
| 9505906000 | 10.0% | CN | US | Official Doc |
| 9505904000 | 10.0% | CN | US | Official Doc |
| 4823905000 | 35.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
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AI Analysis
🎉 Party Decor Mirror (Party Decorative Mirrors)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Party Decor Mirrors"?
Party Decor Mirrors are specialized items used primarily for festive atmospheres, photo booths, weddings, and birthday parties. Unlike standard household mirrors (which fall under lighting or furniture accessories), these are classified as seasonal or entertainment decorations.
In international trade, the classification hinges on two main factors: 1. Primary Purpose: Is it for decoration/party use? → Likely Chapter 95 (Toys, Games, Sports Articles). 2. Material: Is it plastic, paper, or glass/metal? * If Plastic: Often falls under 3926 (Other Plastic Articles) unless specifically designed as a party supply. * If Paper/Cardboard: Often falls under 4823 (Other Paper Articles) unless classified as a party good.
⚠️ Key Distinction:
- If the mirror is a small, disposable, or thematic decoration (e.g., confetti mirrors, paper-backed mirrors, plastic frame mirrors for photo ops) → Chapter 95 is preferred due to specific "Party Supply" definitions.
- If it is a standard mirror without specific party thematic features but made of plastic → Chapter 39 may apply.
- If made of paper/cardboard and not specifically a "toy" → Chapter 48 may apply as a fallback.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the possible HS Codes and their tax implications for goods originating from China entering the US market:
| HS Code | Product Description | Application Scenario | Material/Feature Inference |
|---|---|---|---|
3926.40.00.90 |
Other塑料制品 (Other Plastic Articles) | Decorative items made of plastic, inferred as "other" | ✅ Plastic |
9505.90.60.00 |
Festival/Entertainment Articles | Party decorations, festive use, no material conflict | ✅ General Party Decor |
9505.90.40.00 |
Party Supplies (Other) | Matches party usage, inferred paper or plastic material | ✅ Paper/Plastic Party Item |
4823.90.50.00 |
Other Paper/Cardboard Articles | Fallback logic for "other articles," paper or cardboard form | ✅ Paper/Cardboard |
🔍 Critical Reminder:
- HS Code9505.90.60.00and9505.90.40.00are generally more favorable for "Party Decor Mirrors" because they align with the use case (party/entertainment).
- HS Code3926.40.00.90is a fallback for plastic decorations, often carrying higher base tariffs.
- HS Code4823.90.50.00is a last-resort fallback for paper-based items, often penalized with high Section 301 tariffs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Post-2025 (Includes subsequent imports)
🎯 1. 9505.90.60.00 & 9505.90.40.00 —— Festival & Party Supplies (Recommended)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Tariff | 0% (Not listed in the provided data for this code) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (Standard de minimis does not apply to Section 122/301 items if applicable, but here total is low) |
| Legal Basis Path | USITC:9505.90.60.00 → Section 122: 10% |
📌 Explanation:
- This is the most cost-effective classification for party mirrors.
- 0% Base Tariff reflects the duty-free status for many general party goods.
- 10% Section 122 Tariff is the only additional charge.
- No Section 301 (25%) is listed in the provided data for these codes, significantly lowering the total cost compared to plastic/paper fallbacks.
🎯 2. 3926.40.00.90 —— Other Plastic Articles (Fallback)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | 0% (Not listed in the provided data) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.40.00.90 → Section 122: 10% |
📌 Explanation:
- If customs determines the mirror is primarily a plastic decorative item rather than a "party supply," it falls here.
- 5.3% Base Tariff + 10% Section 122 = 15.3% Total.
- This is 5.3% higher than the party supply classification.
🎯 3. 4823.90.50.00 —— Other Paper/Cardboard Articles (Last Resort)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Additional Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4823.90.50.00 → Section 301: 25% + Section 122: 10% |
📌 Explanation:
- High Risk Classification. If the mirror is deemed a paper product and not a party toy, it incurs 25% Section 301 Tariff + 10% Section 122.
- 35% Total is the most expensive option. Avoid this unless necessary.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Document Checklist (All Required)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Must show thematic design (e.g., confetti, festive shapes, photo booth props) |
| ✅ Product Description | ✔️ | Use keywords: "Party Decoration," "Photo Booth Prop," "Festival Item" |
| ✅ Material Specification | ✔️ | Clarify if plastic, paper, or composite |
| ✅ Commercial Invoice | ✔️ | Clearly state "Party Decor Mirror" or "Festive Decoration" |
| ✅ Packing List | ✔️ | Include dimensions and weights |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Highlight Use, Not Just Material: Party First, Decor Second!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Mirror with Fun Design | 9505.90.60.00 (Party Decor) |
Misdeclare as 3926.40.00.90 (Plastic Art) → Higher Tax |
| Paper Mirror for Wall | 9505.90.40.00 (Party Supply) |
Misdeclare as 4823.90.50.00 (Paper Art) → 35% Tax |
| Standard Household Mirror | Not covered in this list | Requires different HS Code (e.g., 7009) |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Materials (e.g., Plastic Frame + Paper Backing) | Declare as Party Supply (9505) if party use is primary. Provide material breakdown. |
| Glass Mirrors | Not covered in the provided data. Likely 7009.91.00.00 (Unframed). Check separately for 301/122 applicability. |
| LED-Illuminated Party Mirrors | If electronic, may fall under 8530 or 9405. Ensure party use is documented to potentially qualify for 9505. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 US | 9505.90.60.00 |
10% (Section 122) | N/A | Best option for party mirrors |
| 🇺🇸 US | 3926.40.00.90 |
15.3% (Section 122) | N/A | Higher tax if misclassified |
| 🇺🇸 US | 4823.90.50.00 |
35% (301 + 122) | N/A | Avoid if possible |
| 🇨🇳 China | 9505.00.90.90 |
0% | N/A | No additional tariffs |
| 🇪🇺 EU | 9505.00.90.00 |
0% | CE (if plastic) | No additional tariffs |
📌 Conclusion:
- US Market is Tariff-Sensitive: Choosing the right HS Code (9505) can save 5.3% to 25% in taxes.
- Party Use is Key: Customs looks at primary purpose. Emphasize "Party," "Festive," or "Decoration" in your declaration.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring a plastic party mirror as "Plastic Decoration" (3926.40.00.90)
👉 Consequence: Tax jumps from 10% to 15.3% → Loss of 5.3% profit margin!
❌ Mistake 2: Declaring a paper party mirror as "Paper Article" (4823.90.50.00)
👉 Consequence: Tax jumps from 10% to 35% → Loss of 25%!
❌ Mistake 3: Not specifying "Party Use" in description
👉 Consequence: Customs may default to general category (e.g., 3926 or 4823) → Higher tax.
✅ Correct Practice:
"Party Decor Mirror, Plastic/Paper, for Festival Use, Photo Booth Prop, Model XYZ"
🎯 VII. Conclusion: Smart Classification, Maximize Profit!
🎯 Remember the Mantra:
🔹 "Party First, Tax Lower: 9505 is King, 3926 is Middle, 4823 is Danger!"
🔹 "HS Code Determines Cost, 10% vs 35% is a Huge Gap!"
📌 Tip:
If your party mirrors are originally from Vietnam, Mexico, or Thailand, you may qualify for zero additional tariffs (check current FTA/USMCA status).
For China-origin goods, always aim for 9505.90.60.00 or 9505.90.40.00 to minimize Section 301/122 impact.
📣 Take Action Now:
📞 Consult a Professional Broker + Provide Product Photos + Specify "Party Use"
🚀 Let your Party Mirrors Cleared Smoothly, Profitably, and Efficiently!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar 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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.