派对饰品
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9505906000 | 10.0% | CN | US | Official Doc |
| 9505904000 | 10.0% | CN | US | Official Doc |
| 4823610020 | 35.0% | CN | US | Official Doc |
| 4823690020 | 35.0% | CN | US | Official Doc |
| 3926904000 | 12.8% | CN | US | Official Doc |
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AI Analysis
🎉 Party Decorations & Accessories
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Are "Party Decorations"?
Party decorations are festive items used for celebrations such as birthdays, weddings, holidays, carnivals, and themed events. These include ornaments, tableware, lighting, banners, costumes, and disposable serving items designed for temporary use during gatherings.
In international trade, these goods are classified under specific HS Codes based on material, function, and intended use. Misclassification can lead to high tariffs, delays, or even seizure.
⚠️ Key Differentiation Points: - If made of plastic → likely 3926.90.40.00 or 9505.90.40.00 - If made of paper or fiber-based materials → likely 4823.69.00.20 or 4823.61.00.20 - If used for entertainment, celebration, or festive occasions → may fall under 9505.90.60.00
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Typical Use Case | Material Type | Contains Functional Circuitry? |
|---|---|---|---|---|
9505.90.40.00 |
Party supplies, used for festivals, carnivals, or celebrations | Balloons, streamers, confetti, party hats, temporary decorations | Mixed (often plastic, paper, or fabric) | ❌ No |
3926.90.40.00 |
Other plastic articles, including partyware like plates, cups, cutlery | Disposable dinnerware, decorative plastic ornaments | Plastic | ❌ No |
4823.69.00.20 |
Other paper articles, including paper-based tableware or decorations | Paper plates, napkins, cups, banners, gift wraps | Paper / Cellulose | ❌ No |
9505.90.60.00 |
Festival, carnival, or other entertainment articles, fully matching use | Themed decorations, novelty items, festive props | Mixed materials | ❌ No |
4823.61.00.20 |
Other paper articles, including paper or cardboard cups, plates, containers | Disposable party tableware, eco-friendly party sets | Paper / Cardboard | ❌ No |
🔍 Critical Insight: - Plastic partyware (e.g., cups, plates, cutlery) → 3926.90.40.00 - Paper-based disposable items (e.g., paper plates, napkins, cups) → 4823.69.00.20 or 4823.61.00.20 - General festive decorations (e.g., banners, hats, lights) → 9505.90.40.00 or 9505.90.60.00
💰 Three, 2026 Latest Tariff Breakdown (Including附加 Taxes & Policy Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
🎯 1. 9505.90.40.00 — Party Supplies, for Festivals & Celebrations
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Additional Tariff (USITC Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Threshold | ✅ Yes (if below $800, may qualify for de minimis exemption) |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122 Tariff → HS:9505.90.40.00 |
📌 Explanation: - This code covers general party decorations like balloons, streamers, hats, and festive props. - The 10% Section 122 tariff is imposed under the International Emergency Economic Powers Act (IEEPA) on goods from China. - No USITC 301 additional tariff applies here — only the 10% IEEPA levy.
🎯 2. 3926.90.40.00 — Other Plastic Articles, Including Partyware
| Item | Detail |
|---|---|
| Base Duty | 2.8% |
| Additional Tariff (USITC Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Threshold | ✅ Yes (if under $800) |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122 → Base Duty: 2.8% → HS:3926.90.40.00 |
📌 Explanation: - Applies to plastic partyware: cups, plates, cutlery, tablecloths, and decorative items. - 2.8% base duty + 10% IEEPA tariff = 12.8% total. - No 301 tariff — but the IEEPA 10% is mandatory for China-origin goods.
🎯 3. 4823.69.00.20 — Other Paper Articles, Paper-Based Partyware
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC Section 301) | 25.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Threshold | ❌ No (denied under de minimis rules) |
| Legal Basis Path | USITC:9903.88.01 → Section 301: 25% → IEEPA:9903.01.25 → Section 122: 10% → HS:4823.69.00.20 |
📌 Explanation: - Applies to paper plates, cups, napkins, banners, gift wraps, cardboard containers. - 25% USITC Section 301 tariff + 10% IEEPA Section 122 tariff = 35% total. - No de minimis exemption — even if value is under $800, full 35% must be paid.
🎯 4. 9505.90.60.00 — Festival, Carnival, or Other Entertainment Articles
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Threshold | ✅ Yes |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122 → HS:9505.90.60.00 |
📌 Explanation: - Covers entertainment-focused festive items: novelty decorations, props, themed costumes, and interactive party gear. - Same as
9505.90.40.00: only 10% IEEPA tariff, no 301 levy. - De minimis applies — great for small shipments.
🎯 5. 4823.61.00.20 — Other Paper Articles, Paper/Cardboard Cups & Plates
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC Section 301) | 25.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Threshold | ❌ No |
| Legal Basis Path | USITC:9903.88.01 → Section 301: 25% → IEEPA:9903.01.25 → Section 122: 10% → HS:4823.61.00.20 |
📌 Explanation: - Same as
4823.69.00.20— applies to paper or cardboard disposable tableware. - 35% total tariff, no de minimis relief. - High-risk category for customs audits and penalties.
🛠️ Four, Customs Clearance Best Practices (Real-World Tips)
✅ 1. Required Documentation Checklist (Must-Have)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Party Decorations", HS Code, material, origin |
| ✅ Packing List | ✔️ | Itemized by type (e.g., 500 plastic cups, 200 paper plates) |
| ✅ Product Photos | ✔️ | Show material, design, and packaging |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential treatment (e.g., from Vietnam, Mexico) |
| ✅ Material Safety Certificates | ✔️ | For plastic: FDA/REACH/ROHS; for paper: non-toxic, food-safe |
| ✅ Sample Product (if requested) | ✔️ | Customs may request physical sample for inspection |
✅ 2.申报技巧(Key Pro Tips)
🔥 “Material First, Use Second, Tax Last — Know Your HS Code!”
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Plastic party cups & plates | 3926.90.40.00 |
Misclassified as paper → 35% tariff |
| Paper plates & napkins | 4823.61.00.20 or 4823.69.00.20 |
Misclassified as plastic → 12.8% instead of 35% |
| Balloons, streamers, hats | 9505.90.40.00 or 9505.90.60.00 |
Misclassified as toys → 10% vs 35% |
| Themed decorations (e.g., Halloween) | 9505.90.60.00 |
Misclassified as general goods → higher risk |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Mixed shipment (plastic + paper items) | Split by HS Code — declare separately to avoid misclassification |
| Eco-friendly paperware | Prove non-toxic, compostable, food-safe — may help with inspection |
| Small parcel (<$800) | Use de minimis only if HS Code allows (e.g., 9505.90.40.00, 9505.90.60.00) — NOT for paper items! |
| Re-export or return | Declare as "return of goods" — may qualify for duty refund |
🌍 Five, Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | Depends on material | 10%–35% | FDA, RoHS, CE | 35% on paperware, no de minimis |
| 🇨🇳 China | 9505.90.40.00 etc. |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 EU | 9505.90.40.00 |
0% (if CE compliant) | CE, REACH | No IEEPA/301 |
| 🇦🇺 Australia | 3926.90.40.00 |
5% | RCM | No extra taxes |
| 🇯🇵 Japan | 9505.90.60.00 |
0% | PSE | No additional tariffs |
📌 Takeaway: - USA is the highest-risk market due to 35% tariffs on paper partyware. - China and EU are favorable for low or zero tariffs. - Vietnam/Mexico-origin goods may avoid IEEPA 10% — consider shifting production.
📌 Six, Common Mistakes & How to Avoid Them (Avoid Costly Errors!)
❌ Mistake 1: Declaring paper partyware as plastic
👉 Result: 35% tariff instead of 12.8% → massive overpayment
❌ Mistake 2: Using generic "party supplies" without specifying material
👉 Result: Customs assigns highest-risk code → 35% tariff
❌ Mistake 3: Shipment under $800 but contains paper plates
👉 Result: No de minimis → must pay 35% — even if small
❌ Mistake 4: Not providing material proof or certificates
👉 Result: delayed clearance, random inspection, seizure risk
✅ Correct Approach:
“Plastic Party Cups & Plates, 1000 pcs, 100% food-safe, BPA-free, RoHS Certified, Made in China, HS Code: 3926.90.40.00”
🎯 Seven, Final Verdict: Smart Classification = Big Savings!
🎯 Remember the Rule:
🔹 “Plastic? → 12.8% | Paper? → 35% (no de minimis!) | Festive Props? → 10%”
🔹 “Material determines tariff — not the name!”🚨 Warning:
- Paper partyware from China = 35% tariff, no de minimis
- Plastic partyware = 12.8% — much better
- Always verify material before declaring!
📌 Pro Tip:
If your partyware is made in Vietnam, Mexico, Thailand, or Malaysia, you may avoid the 10% IEEPA tariff and 301 tariff — great for cost savings.
📞 Action Step:
Contact a customs broker + apply for HS Code pre-ruling
🚀 Ensure your party decorations clear fast, pay less, and sell more!
✨ Professional Customs Starts with Precise Classification!
💼 Your profit margin depends on the right HS Code!
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) — 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.