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:9903.01.25 → Section 122:9903.01.24 → 3926.40.00.90 |
📌 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:9903.01.25 → Section 301:9903.88.01 → 6702.90.65.00 |
📌 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:9903.01.25 → Section 122:9903.01.24 → 3926.40.00.10 |
📌 Explanation:
- Fallback code when no better fit exists.
- Used when no clear material conflict with plastic.
- Same rate as3926.40.00.90, 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:9903.01.25 → Section 122:9903.01.24 → 6702.10.40.00 |
📌 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:9903.01.25 → Section 122:9903.01.24 → 9505.10.25.00 |
📌 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 exemption → 0% 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
3926.40.00.90or3926.40.00.10→ 15.3%
🔹 Plastic flowers → Use6702.10.40.00→ 13.4%
🔹 Non-plastic flowers → Use6702.90.65.00→ 34.5%
🔹 General Christmas figurine → Use9505.10.25.00→ 10.0% (lowest!)✅ Pro Tip:
- Use9505.10.25.00as 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!
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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。