Birthday Party Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 9605000000 | 18.1% | CN | US | 官方文档 |
| 9505906000 | 10.0% | CN | US | 官方文档 |
| 9505904000 | 10.0% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
商品图片
AI分析
🎉 Birthday Party Set (生日套装)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Birthday Party Set"?
A "Birthday Party Set" is a versatile composite good, typically consisting of items like flags, balloons, tableware, or decorative accessories used for celebrations. In international trade, its classification depends heavily on its primary function, material, and form.
1. Party/Ornamental Supplies: Items designed specifically for decoration (e.g., flags, banners, thematic decorations) fall under festive goods.
2. Plastic Household Items: If the set contains practical items like plates, cups, or cutlery made of plastic, it may be classified as plastic household ware.
3. Portable/Travel Kits: Some sets are packaged as portable kits for personal use, potentially falling under personal hygiene or sewing/cleaning kits.
4. Textile/Paper Products: If the primary material is textile or paper (e.g., napkins, tablecloths), it may be classified under other made-up articles.
⚠️ Key Distinction Point:
- If the item is primarily decorative (flags, balloons) → Chapter 95 (Festive Goods)
- If the item is primarily utilitarian plastic (plates, cups) → Chapter 39 (Plastics)
- If the item is primarily textile/paper → Chapter 63 (Other Made-up Articles)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
9505.90.60.00 |
Festive, carnival, or other entertainment articles | Birthday decorations, banners, thematic props | 10.0% |
9505.90.40.00 |
Party decorations (flags, etc.) | Birthday flags, party banners, decorative items | 10.0% |
3924.90.56.50 |
Other plastic household articles | Plastic plates, cups, cutlery sets for parties | 20.9% |
9605.00.00.00 |
Personal toilet, sewing, or cleaning kits | Portable party kits, travel-sized celebration sets | 18.1% |
6307.90.98.91 |
Other made-up articles (textile/paper) | Paper napkins, textile tablecloths, mixed material sets | 24.5% |
🔍 Key Reminder:
- Decorative items like flags and banners should ideally be classified under 9505, which offers the lowest duty rate (10%).
- If the set includes plastic tableware, it may be forced into 3924, increasing the duty to 20.9%.
- Mixed sets are often judged by their primary function or material. If uncertain, customs may apply the "essential character" rule.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 9505.90.60.00 & 9505.90.40.00 — Festival/Party Decorations
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | +10% (Targeting China/Hong Kong products, effective from Nov 10, 2025) |
| Section 301 Duty (122 Clause) | +10% |
| Total Tariff | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9505.90.60.00 / 9505.90.40.00 → FOOTNOTE:122 Clause |
📌 Explanation:
- Base Tariff 0%: Festive goods like flags and banners are generally exempt from base duties.
- IEEPA 10%: The Additional tariff under the International Emergency Economic Powers Act targeting Chinese products.
- Section 301 (122 Clause) 10%: Specific additional duty applied to certain categories.
- Total 10%: This is the most favorable classification for birthday party sets. Ensure proper description as "Party Decorations" or "Festive Articles" to qualify.
🎯 2. 3924.90.56.50 — Other Plastic Household Articles
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| USITC Additional Duty | +7.5% (Section 301) |
| IEEPA Additional Duty | +10% (China/Hong Kong) |
| Section 301 Duty (122 Clause) | +10% |
| Total Tariff | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3924.90.56.50 → FOOTNOTE:122 Clause |
📌 Explanation:
- If the set contains plastic plates, cups, or cutlery, it may be classified here.
- Base 3.4% + Section 301 7.5% + IEEPA 10% + 122 Clause 10% = 20.9%.
- High Duty Alert: This classification is significantly more expensive than party decorations. Avoid this unless the plastic items constitute the essential character of the set.
🎯 3. 9605.00.00.00 — Personal Toilet, Sewing, or Cleaning Kits
| Item | Content |
|---|---|
| Base Tariff | 8.1% |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | +10% (China/Hong Kong) |
| Section 301 Duty (122 Clause) | +10% |
| Total Tariff | 18.1% |
| Tax Calculation | CIF Value × 18.1% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9605.00.00.00 → FOOTNOTE:122 Clause |
📌 Explanation:
- If the party set is marketed as a "travel kit" or "personal care kit" (unlikely for birthday sets), it may fall here.
- Base 8.1% + IEEPA 10% + 122 Clause 10% = 18.1%.
- Note: This classification is less favorable than 9505 but better than 3924. However, it is not recommended for standard birthday party sets.
🎯 4. 6307.90.98.91 — Other Made-up Articles (Textile/Paper)
| Item | Content |
|---|---|
| Base Tariff | 7.0% |
| USITC Additional Duty | +7.5% (Section 301) |
| IEEPA Additional Duty | +10% (China/Hong Kong) |
| Section 301 Duty (122 Clause) | +10% |
| Total Tariff | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6307.90.98.91 → FOOTNOTE:122 Clause |
📌 Explanation:
- If the set is primarily paper napkins, cloth tablecloths, or textile decorations, it may be classified here.
- Base 7.0% + Section 301 7.5% + IEEPA 10% + 122 Clause 10% = 24.5%.
- Highest Duty Alert: This is the most expensive classification. Avoid this if possible.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (Indispensable)
| Material | Required | Description |
|---|---|---|
| ✅ Product Description | ✔️ | Clearly state "Birthday Party Decorations" or "Party Flags" |
| ✅ Material Composition | ✔️ | Specify if it is plastic, paper, textile, or mixed |
| ✅ Product Photos | ✔️ | Show packaging and contents clearly |
| ✅ HS Code Justification | ✔️ | Explain why 9505 is appropriate (primary function: decoration) |
| ✅ Commercial Invoice | ✔️ | Avoid terms like "Kitchenware" or "Plastic Plates" if possible |
| ✅ Packing List | ✔️ | List items individually to show decorative nature |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Decorate over Utilize, Flags over Plates, Lower Duty Wins!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Set includes flags, balloons, banners | 9505.90.60.00 / 9505.90.40.00 |
Misdeclare as "Plastic Goods" → 20.9% |
| Set includes plastic plates, cups | 3924.90.56.50 |
Avoid if possible → 20.9% |
| Mixed set (decor + utilitarian) | 9505.90.60.00 (if decoration is primary) |
Misdeclare as "Textiles" → 24.5% |
| Travel-sized party kit | 9605.00.00.00 |
Rarely applicable → 18.1% |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Party Sets | Provide design drawings to prove decorative intent. |
| Mixed Material Sets | Emphasize the primary function (decoration) in description. |
| Plastic Items Included | If plastic items are minor (e.g., a few plastic forks), argue for 9505 based on essential character. |
| Textile/Paper Items Included | If primary items are flags/banners, declare as 9505. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 9505.90.60.00 / 9505.90.40.00 |
10% | None | Lowest duty. Best for decorations. |
| 🇨🇳 China | 9505.90.60.00 |
0% | None | No additional duties. |
| 🇪🇺 European Union | 9505.00.90 |
0% | CE (if applicable) | Low duty. |
| 🇬🇧 United Kingdom | 9505.00.90 |
0% | UKCA (if applicable) | Low duty. |
| 🇦🇺 Australia | 9505.00.90 |
5% | None | Low duty. |
📌 Conclusion:
- The US is the only major market with significant additional duties (10% IEEPA + 122 Clause).
- China-origin party sets in the US face a 10% duty if correctly classified as 9505.
- Avoid plastic or textile classifications to save up to 14.5% in duties.
📌 VI. Common Mistakes & Pitfall Guide (Lessons from Tears)
❌ Mistake 1: Declaring "Birthday Party Set" as "Plastic Tableware"
👉 Consequence: Duty jumps from 10% to 20.9% → Extra cost!
❌ Mistake 2: Not specifying "Decorative" in the description
👉 Consequence: Customs may reclassify as 3924 or 6307 → Higher duty + Delays!
❌ Mistake 3: Including "Plastic Forks" without justification
👉 Consequence: If forks are the essential character, 9505 may be rejected → 20.9% duty!
❌ Mistake 4: Using "Party Supplies" as a generic term
👉 Consequence: Vague descriptions lead to customs audits → Delays + Penalties!
✅ Correct Practice:
"Birthday Party Decorations Set, Including Paper Flags, Banners, and Balloons, for Festival Use, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Reducing!
🎯 Remember the Mantra:
🔹 "Decorate, Don't Utilize! Flags Over Plates! 10% Duty Wins!"
🔹 "HS Code Determines Duty, 10.9% Difference, One Step Wrong, Thousands Lost!"
📌 Pro Tip:
- If your party set is primarily decorative (flags, banners, balloons), always declare as 9505.90.60.00 or 9505.90.40.00.
- Avoid mentioning "plastic tableware" prominently in the description.
- Provide clear photos and descriptions to justify the decorative nature.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your party sets clear customs smoothly, reduce costs, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny Saved Is a Penny Earned!
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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。