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Christmas Decorations

CN → US
HS编码 关税税率 原产国 目的国 文档
3926400090 15.3% CN US 官方文档
6702906500 34.5% CN US 官方文档
3926400010 15.3% CN US 官方文档
6702104000 13.4% CN US 官方文档
9505102500 10.0% CN US 官方文档

商品图片

AI分析

🎄 Christmas Decorations – HS Code & Tariff Guide 2026 | Full Customs Compliance Breakdown | Expert Advice for Exporters & Importers


🌐 HS Code Reference & Customs Clearance Strategy | 2026 Updated Tariff Rules | Pro-Level Import Planning


📦 1. Product Definition & Classification: What Exactly Are "Christmas Decorations"?

Christmas decorations are festive items used to adorn homes, offices, trees, and public spaces during the holiday season. They include a wide range of products such as:

  • Artificial trees and wreaths
  • Ornaments (glass, plastic, ceramic)
  • Lights and LED strings
  • Nativity scenes and figurines
  • Garland, tinsel, and seasonal garlands
  • Holiday-themed figurines and display pieces (e.g., Santa, reindeer, snowmen)

⚠️ Key Distinction:
- If made from plastic, resin, or synthetic materials → likely falls under plastic-based decorative items
- If made from artificial flowers, leaves, or fruits → may qualify under non-plastic decorative materials
- If primarily figurative or sculptural → could be classified as "other decorative articles"


📊 2. HS Code Classification Breakdown (2026 Official Tariff Table)

HS Code Product Description Applicable Scenario Material/Structure Clue Tax Rate
3926.40.00.90 Other articles of plastics, not elsewhere specified, for decoration Christmas figurines, decorative sculptures, non-artificial floral items Made of plastic or other materials; no clear conflict with plastic classification 15.3%
6702.90.65.00 Other artificial flowers, leaves, fruits, and parts thereof Decorative items made from non-plastic synthetic materials, e.g., paper, fabric, resin-coated materials Common in artificial greenery, wreaths, floral arrangements 34.5%
3926.40.00.10 Other articles of plastics, not elsewhere specified (Other category) General-purpose decorative items with no clear material conflict Used as a fallback when no better fit exists; default for decorative items 15.3%
6702.10.40.00 Artificial flowers, leaves, and fruits, plastic-based Items clearly made from plastic (e.g., PVC, ABS, polystyrene) Common in plastic ornaments, fake berries, tree branches 13.4%
9505.10.25.00 Other articles for Christmas festivities, not elsewhere specified General Christmas decoration (e.g., Santa figures, snowmen, holiday displays) Used when no specific material or form fits other codes; broad "catch-all" 10.0%

🔍 Critical Insight:
- Material determines tax — plastic vs. non-plastic is the key factor in choosing the correct HS Code
- Form and function matter — figurines vs. garlands vs. lights each have different classifications
- No single code fits all — misclassification leads to overpayment, delays, or penalties


💰 3. 2026 U.S. Tariff Breakdown (Detailed & Compliant)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: November 10, 2025 (with ongoing enforcement)


🎯 1. 3926.40.00.90 – Other Plastic Decorative Articles

Item Detail
Base Duty 5.3% (ad valorem)
Additional Tariff (Section 301) 0.0%
Section 122 Tariff (IEEPA) 10.0%
Total Effective Duty 15.3%
Tax Calculation CIF Value × 15.3%
De Minimis Threshold Not eligible (denied under U.S. de minimis rule)
Legal Basis Path IEEPA:9903.01.25Section 122:9903.01.243926.40.00.90

📌 Explanation:
- This code applies to non-specific decorative plastic items (e.g., Santa figurines, reindeer statues).
- No Section 301 tariff applies, but 10% IEEPA tariff is mandatory.
- Best for items where material is plastic but not clearly defined.


🎯 2. 6702.90.65.00 – Other Artificial Flowers & Foliage (Non-Plastic)

Item Detail
Base Duty 17.0%
Additional Tariff (Section 301) 7.5%
Section 122 Tariff (IEEPA) 10.0%
Total Effective Duty 34.5%
Tax Calculation CIF Value × 34.5%
De Minimis Threshold Not eligible
Legal Basis Path IEEPA:9903.01.25Section 301:9903.88.016702.90.65.00

📌 Explanation:
- Applies to artificial greenery made from non-plastic materials (e.g., paper, fabric, felt, resin-coated).
- Highest tariff in this list due to combined 301 + IEEPA.
- Commonly used for wreaths, garlands, and floral arrangements.


🎯 3. 3926.40.00.10 – Other Plastic Articles (General "Other" Code)

Item Detail
Base Duty 5.3%
Additional Tariff (Section 301) 0.0%
Section 122 Tariff (IEEPA) 10.0%
Total Effective Duty 15.3%
Tax Calculation CIF Value × 15.3%
De Minimis Threshold ❌ Not eligible
Legal Basis Path IEEPA:9903.01.25Section 122:9903.01.243926.40.00.10

📌 Explanation:
- Fallback code when no better fit exists.
- Used when no clear material conflict with plastic.
- Same rate as 3926.40.00.90, but less specific.


🎯 4. 6702.10.40.00 – Plastic Artificial Flowers & Foliage

Item Detail
Base Duty 3.4%
Additional Tariff (Section 301) 0.0%
Section 122 Tariff (IEEPA) 10.0%
Total Effective Duty 13.4%
Tax Calculation CIF Value × 13.4%
De Minimis Threshold ❌ Not eligible
Legal Basis Path IEEPA:9903.01.25Section 122:9903.01.246702.10.40.00

📌 Explanation:
- Lowest tariff among plastic-based items.
- Applies only if the item is clearly plastic-based (e.g., PVC leaves, plastic berries).
- Best choice for plastic ornaments or fake greenery.


🎯 5. 9505.10.25.00 – Other Christmas Festivity Articles (Catch-All)

Item Detail
Base Duty 0.0%
Additional Tariff (Section 301) 0.0%
Section 122 Tariff (IEEPA) 10.0%
Total Effective Duty 10.0%
Tax Calculation CIF Value × 10.0%
De Minimis Threshold ❌ Not eligible
Legal Basis Path IEEPA:9903.01.25Section 122:9903.01.249505.10.25.00

📌 Explanation:
- Lowest tax rate — ideal for non-specific holiday decorations.
- Used when the item is clearly festive but doesn’t fit other material-based codes.
- Best for Santa figures, snowmen, holiday statues, or mixed-material displays.


🛠️ 4. Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)

✅ 1. Required Documentation (Must-Have List)

Document Required? Why It Matters
✅ Commercial Invoice ✔️ Must clearly state: “Christmas Decoration – Figurine / Garland / Ornament”
✅ Packing List ✔️ Shows quantity, weight, and item types
✅ Product Photos (with labels) ✔️ Proves material (plastic vs. fabric vs. paper)
✅ Material Certificate / Lab Test ✔️ Proves composition (e.g., “PVC-based”, “non-plastic resin”)
✅ Certificate of Origin (CO) ✔️ Required for tariff eligibility (e.g., China vs. Vietnam)
✅ Bill of Lading (B/L) ✔️ Proof of shipment
✅ Pre-Approval Letter (if available) ✔️ Helps avoid disputes

✅ 2.申报技巧(申报口诀)

🔥 “Material First, Form Second, Code Last — Tax Drops 10%!”

Scenario Correct HS Code Wrong Code Risk
Plastic Santa figurine 3926.40.00.90 or 3926.40.00.10 6702.90.65.00 Overpay 19.2%
Artificial wreath (paper/fabric) 6702.90.65.00 3926.40.00.90 Overpay 20.1%
Mixed-material snowman display 9505.10.25.00 6702.10.40.00 Overpay 3.4%
Plastic Christmas tree branches 6702.10.40.00 3926.40.00.90 Underpay → audit risk

✅ 3. Special Cases & Solutions

Situation Recommended Action
Mixed-material decoration (plastic + fabric) Use 9505.10.25.00 — safest fallback
Custom-made figurine with unknown material Provide lab report + photos → apply for advance ruling
Importing from Vietnam/Mexico May qualify for IEEPA exemption0% tariff
Small shipment (<$800) No de minimis benefit — still taxed at full rate

🌍 5. Global Market Tariff Comparison (2026)

Country Recommended HS Code Base Duty Additional Tariffs Total Duty Notes
🇺🇸 USA 9505.10.25.00 0.0% 10.0% (IEEPA) 10.0% No de minimis
🇨🇳 China 9505.10.25.00 5% 0.0% 5% No IEEPA
🇪🇺 EU 9505.10.25.00 0% 0% 0% CE mark required
🇦🇺 Australia 9505.10.25.00 5% 0% 5% RCM compliance
🇯🇵 Japan 9505.10.25.00 0% 0% 0% PSE required

📌 Insight:
- USA has the highest effective duty due to IEEPA (10%)
- China, EU, Japan, Australia are more favorable for exporters


📌 6. Common Mistakes & How to Avoid Them

Mistake 1: Using 3926.40.00.90 for a fabric wreath
👉 Result: Overpaying 19.2% → audit risk

Mistake 2: Using 6702.10.40.00 for a non-plastic ornament
👉 Result: Misclassification → penalties + delays

Mistake 3: Not providing material proof for mixed items
👉 Result: Customs may apply highest possible tariff

Best Practice:

Always state the material in the invoice:
"Artificial Christmas decoration – plastic-based figurine, 12 inches, Santa Claus, PVC material, for indoor use"


🎯 7. Final Verdict: How to Choose the Right HS Code

🔹 Plastic → Use 3926.40.00.90 or 3926.40.00.10 → 15.3%
🔹 Plastic flowers → Use 6702.10.40.00 → 13.4%
🔹 Non-plastic flowers → Use 6702.90.65.00 → 34.5%
🔹 General Christmas figurine → Use 9505.10.25.0010.0% (lowest!)

Pro Tip:
- Use 9505.10.25.00 as default for non-specific, festive items
- Only use material-specific codes if you have clear proof


📣 Call to Action: Get Ahead of the Game!

📞 Contact a U.S. Customs Broker + Submit Product Photos + Request HS Code Pre-Ruling
🚀 Avoid delays, overpayment, and penalties — secure your shipment today!


Smart Classification = Lower Costs = Faster Shipments = Happy Customers!
💼 Your Christmas Decorations deserve a smooth, profitable journey to market!


🎄 From Factory to Front Door — We’ve Got Your Back!

用户评价

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。

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。