Birthday Crown
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7326903500 | 92.8% | CN | US | 官方文档 |
| 9505904000 | 10.0% | CN | US | 官方文档 |
| 9505105020 | 10.0% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 3926903300 | 16.5% | CN | US | 官方文档 |
| 8306290000 | 10.0% | CN | US | 官方文档 |
| 8306210000 | 22.0% | CN | US | 官方文档 |
| 4823905000 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
👑 Birthday Crown (Festive Headwear & Party Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Entry Strategy for Festive Items
📌 I. Product Definition & Classification: What Exactly is a "Birthday Crown"?
A "Birthday Crown" is a decorative headpiece worn during birthday celebrations, carnivals, or general entertainment events. It typically consists of paper, plastic, or base metal components, often adorned with streamers, plastic jewels, or printed designs.
In international trade, these items are strictly categorized under Chapter 95 (Toys, games, and sports requisites), specifically as festive, carnival, or other entertainment articles. They are not considered jewelry (Chapter 71) or clothing accessories (Chapter 61/62) unless they possess specific functional or material characteristics that override their primary festive nature.
⚠️ Key Classification Distinctions: - Paper/Plastic Crowns: If made primarily of paper, cardboard, or plastic for temporary festive wear, they fall under HS 9505. - Base Metal Statuettes/Ornaments: If the item is a rigid, decorative metal object (e.g., a crown-shaped statue or heavy ornament not worn as temporary headwear), it may fall under HS 8306. - Plastic Ornaments: Decorative plastic bows or non-wearable ornamental articles fall under HS 3926.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Applicable Scenario | Primary Material |
|---|---|---|---|
9505.90.40.00 |
Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof | Paper/plastic birthday crowns, party streamers, festive hats, noisemakers | Paper, Plastic |
9505.10.50.20 |
Articles for Christmas festivities and parts and accessories thereof: Other: Other | Note: Often grouped under "Other festive articles" in broader classifications. If not strictly Christmas, see 9505.90. | Paper, Plastic, Fabric |
8306.29.00.00 |
Statuettes and other ornaments, and parts thereof: Other | Metal birthday crowns intended as permanent decorations or heavy ornamental headpieces (rare for party use) | Base Metal |
8306.21.00.00 |
Statuettes and other ornaments, and parts thereof: Plated with precious metal, and parts thereof | Luxury metal crowns plated with gold/silver (not typical party supplies) | Base Metal (Plated) |
3926.40.00.10 |
Statuettes and other ornamental articles Bows and similar products for decorative purposes including gift-packaging and the like | Plastic decorative bows, plastic crown ornaments (non-wearable) | Plastic |
7326.90.86.88 |
Other articles of iron or steel: Other: Other: Other | Unlikely for birthday crowns; applies to general steel ornaments | Iron/Steel |
4823.90.50.00 |
Hand fans | Exclude: Paper fans are often packaged with crowns but classified separately | Paper |
4823.90.86.80 |
Other articles of paper pulp, paper, paperboard...: Other | Paper cutouts, paper plate decorations | Paper |
🔍 Critical Reminder: - Most "Birthday Crowns" (paper/plastic) should be declared under
9505.90.40.00. - Do not misclassify them as "Handbags" (3926.90.33.00) or generic "Plastic Articles" (3926.90...) if they are clearly festive headwear. - If the crown is a metal ornament (e.g., a trophy-style crown), it may fall under8306.29.00.00or8306.21.00.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 9505.90.40.00 —— Festive Articles (Paper/Plastic Crowns, Noisemakers)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (ad valorem) |
| Additional Tariff (Section 301/IEEPA) | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Exemption | ✅ Applicable (if value < $800 for de minimis, but generally 0% tariff anyway) |
| Legal Basis Path | HTSUS:9505.90.40.00 → USITC:9505.90.40.00 |
📌 Explanation: - Party favors, confetti, and festive paper/plastic articles are generally duty-free under US HTSUS Chapter 95. - No additional tariffs (such as the 25% or 50% steel/aluminum/copper surcharges) apply to paper or plastic festive goods. - This is a low-risk, low-cost classification for importers.
🎯 2. 8306.29.00.00 —— Base Metal Ornaments (Metal Crowns/Statuettes)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Additional Tariff (Steel/Aluminum/Copper) | 50.0% (Special surcharge for base metal articles under certain conditions) |
| Total Tariff | 50.0% |
| Tax Calculation | CIF Value × 50.0% |
| De Minimis Exemption | ❌ Not Applicable (High tariff items often excluded from de minimis benefits depending on enforcement) |
| Legal Basis Path | IEEPA:9901.25 → USITC:8306.29.00.00 → FOOTNOTE:Steel_Aluminum_Copper_Surcharge |
📌 Explanation: - If the crown is made of base metal (e.g., tin, aluminum, steel) and classified as an ornament/statuette, it may be subject to the 50% surcharge under new US regulations for base metal articles. - Risk: High tariff burden. Avoid this classification for standard party supplies.
🎯 3. 8306.21.00.00 —— Base Metal Ornaments Plated with Precious Metal
| Item | Content |
|---|---|
| Basic Tariff | 4.5% |
| Additional Tariff | 7.5% |
| Total Tariff | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:8306.21.00.00 |
📌 Explanation: - Applies to high-end, plated metal decorations. - Lower risk than base metal, but still carries a 12% duty.
🎯 4. 3926.40.00.10 —— Plastic Ornaments/Bows
| Item | Content |
|---|---|
| Basic Tariff | 5.3% |
| Additional Tariff | 0.0% |
| Total Tariff | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Exemption | ✅ Applicable (if under de minimis threshold, but tariff is low anyway) |
| Legal Basis Path | HTSUS:3926.40.00.10 |
📌 Explanation: - If the crown is a plastic decorative item (not strictly a "party favor" under 9505), it may be classified here. - Moderate tariff (5.3%), but no additional surcharges.
🎯 5. 7326.90.86.88 —— Other Iron/Steel Articles
| Item | Content |
|---|---|
| Basic Tariff | 2.9% |
| Additional Tariff (Steel/Aluminum/Copper) | 50.0% |
| Total Tariff | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → USITC:7326.90.86.88 → FOOTNOTE:Steel_Aluminum_Copper_Surcharge |
📌 Warning: - Extreme Tariff! Never classify standard party items as general steel articles. - Only applies to unrelated steel products.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Document Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (Paper/Plastic/Metal), dimensions, weight |
| ✅ Product Photos | ✔️ | Clear images of the crown, showing festive nature |
| ✅ Commercial Invoice | ✔️ | Description: "Paper Birthday Crown - Festive Article" |
| ✅ Packing List | ✔️ | Quantity per box, total net/gross weight |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming any preferential rates (rare for China to US festive goods) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Festive Purpose, Paper/Plastic, HS 9505, Zero Duty!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Paper/Plastic Birthday Crown | 9505.90.40.00 (Festive Articles) |
Misdeclared as "Plastic Toy" or "Headwear" |
| Metal Ornamental Crown | 8306.29.00.00 (Ornaments) |
Misdeclared as "Festive Article" → 50% Tariff Risk |
| Plastic Bow Decoration | 3926.40.00.10 (Plastic Ornaments) |
Misdeclared as 9505 → Potential Dispute |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Materials | If crown is paper with plastic jewels, still classify under 9505.90.40.00 as "party favors" |
| Metal Crowns | If intended for party wear, try to argue under 9505; if heavy/ornamental, expect 8306 + 50% tariff |
| OEM Custom Crowns | Provide design files to prove "festive" intent |
| Bulk Party Packs | Declare as "Party Favor Kits" under 9505.90.40.00 |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9505.90.40.00 |
0% | None (Standard) | Best for paper/plastic |
| 🇨🇳 China | 9505.90.40.00 |
5% | CCC (if applicable) | Domestic consumption |
| 🇪🇺 EU | 9505.00 |
0% | CE (if plastic) | No VAT on festive goods in some cases |
| 🇬🇧 UK | 9505.00 |
0% | UKCA | Post-Brexit alignment |
| 🇦🇺 Australia | 9505.00 |
5% | ACMA (if electronic) | No additional tariffs |
📌 Conclusion: - USA is the most favorable market for paper/plastic birthday crowns due to 0% duty. - Base metal items face 50% surcharge in the US; avoid metal for cheap party supplies.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying paper crowns as "Plastic Products" (3926.90)
👉 Consequence: Higher duty (6.5%) and unnecessary complexity.
✅ Fix: Use 9505.90.40.00 for 0% duty.
❌ Error 2: Declaring metal crowns as "Festive Articles" to avoid 50% tariff
👉 Consequence: Customs audit, penalty, and seizure.
✅ Fix: Accurate material declaration. If metal, pay the 50% or redesign as paper.
❌ Error 3: Ignoring "De Minimis" for mixed shipments
👉 Consequence: Delays if high-tariff items (7326/8306) are mixed with low-tariff items.
✅ Fix: Separate shipments by HS Code.
🎯 VII. Conclusion: Smart Classification, Cost Savings!
🎯 Remember:
🔹 "Paper/Plastic = 9505 = 0% Duty"
🔹 "Metal = 8306 = 50% Duty (Avoid!)"
🔹 "Plastic Ornaments = 3926 = 5.3% Duty"
📌 Pro Tip:
For maximum efficiency and cost savings, design birthday crowns using paper or biodegradable plastics to qualify for HS 9505.90.40.00 (0% Duty). Avoid metal components to bypass the 50% base metal surcharge.
📣 Immediate Action:
📞 Consult your customs broker with product photos and material specs.
🚀 Clear Customs Fast, Save 50%, Boost Profits!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every Percent Matters in Cross-Border Trade!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。