Clown Mask
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9505902000 | 10.0% | CN | US | 官方文档 |
| 9505904000 | 10.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904000 | 12.8% | CN | US | 官方文档 |
商品图片
AI分析
🎭 Clown Mask & Carnival Accessories
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Clown Masks"?
Clown masks, along with confetti, noisemakers, and party favors, fall under the broad category of "Festive, Carnival, or Other Entertainment Articles." In international trade, these items are primarily classified based on their material composition and specific function.
Key Distinction: - Elastic/Fabric Masks & Paper Items: Specifically classified under Chapter 95 (Toys, Games, and Sports Articles) as "Festive/Carnival Articles." - Plastic Parts/Accessories or Non-Specific Plastic Goods: Classified under Chapter 39 (Plastics and Articles Thereof) if they do not fit the specific descriptions in Chapter 95 or are considered general plastic components.
⚠️ Critical Classification Point:
- If the item is a clown mask, party favor, or confetti specifically designed for entertainment/carnival →归入 HS 9505.90 (Festive articles).
- If the item is a generic plastic part or imitation gemstone not explicitly listed under festive categories →归入 HS 3926.90 (Other plastic articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes applicable to clown masks and related entertainment articles:
| HS Code | Product Description | Applicable Scenario | Material/Type |
|--------|--------------------------|-----------------------------|
| 9505.90.20.00 | Magic tricks and practical joke articles; parts and accessories thereof | Clown masks made of specific materials that fall under "practical joke articles" or accessories for magic/carnival. | Specific Entertainment Articles |
| 9505.90.40.00 | Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof | Paper-based clown masks, party hats, or other paper/carnival accessories. | Paper/Cellulose |
| 3926.90.99.89 | Other articles of plastics... Other Other | Generic plastic parts that are NOT specifically classified as festive articles under Chapter 95. (e.g., general plastic components). | Plastics |
| 3926.90.40.00 | Other articles of plastics... Imitation gemstones | Plastic imitation gemstones often used as decoration for costumes/masks. | Plastics (Imitation Gems) |
🔍 Important Note:
- Clown Masks themselves are typically considered "Carnival/Entertainment Articles" and should primarily be evaluated under HS 9505.
- If the mask is made of plastic and is considered a general plastic article not specifically listed under festive categories, it may fall under HS 3926.90.99.89.
- If the mask includes imitation gemstones as a key feature, those specific components might be classified under HS 3926.90.40.00.
💰 III. 2026 Latest Tariff Rate Details (Including Supplementary Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards
🎯 1. 9505.90.20.00 – Magic Tricks and Practical Joke Articles; Parts and Accessories
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Supplementary Tariff (USITC) | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ❌ Not Applicable (0% tax means no de minimis threshold issue) |
| Legal Basis | USITC:9505.90.20.00 |
📌 Explanation:
- Clown masks classified as "practical joke articles" or parts/accessories thereof enjoy zero duty.
- This is a highly favorable classification for importers.
🎯 2. 9505.90.40.00 – Confetti, Party Favors, Noisemakers; Parts and Accessories
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Supplementary Tariff (USITC) | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis | USITC:9505.90.40.00 |
📌 Explanation:
- Paper-based clown masks or party favors fall under this category.
- Zero duty applies, making it cost-effective for importers.
🎯 3. 3926.90.99.89 – Other Articles of Plastics (Non-Festive)
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Supplementary Tariff (USITC) | 7.5% |
| Total Tariff | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ❌ deny_de_minimis |
| Legal Basis | USITC:3926.90.99.89 |
📌 Warning:
- If the clown mask is classified as a general plastic article (not under Chapter 95), the tariff jumps to 12.8%.
- This includes both base duty (5.3%) and supplementary duty (7.5%).
- Avoid this classification if the item can be justified as a festive/carnival article.
🎯 4. 3926.90.40.00 – Imitation Gemstones (Plastic)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Supplementary Tariff (USITC) | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis | USITC:3926.90.40.00 |
📌 Note:
- Only applicable if the item is specifically imitation gemstones (e.g., plastic rhinestones for costume decoration).
- Not directly applicable to the mask itself, but relevant for decorative components.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (paper/plastic), dimensions, weight |
| ✅ Product Photos | ✔️ | Clear images of the mask, packaging, and any labels |
| ✅ Commercial Invoice | ✔️ | Clearly state "Clown Mask for Carnival/Entertainment Use" |
| ✅ Packing List | ✔️ | List items individually to avoid mixed shipments |
| ✅ Material Declaration | ✔️ | Specify if paper, latex, or plastic |
✅ 2. Declaration Tips (Key Phrases)
🔥 "Carnival Use, Not General Plastic!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Paper Clown Mask | 9505.90.40.00 - Party Favors |
3926.90.99.89 - Other Plastic Articles |
| Plastic Clown Mask | 9505.90.20.00 - Practical Joke Articles |
3926.90.99.89 - Other Plastic Articles |
| Plastic Mask with Gems | 9505.90.20.00 (Mask) + 3926.90.40.00 (Gems) |
Mixed declaration causing confusion |
| General Plastic Parts | 3926.90.99.89 |
9505.90.xxxx (Incorrect) |
📌 Critical Advice:
- Always emphasize the entertainment/carnival purpose in the description.
- Avoid vague terms like "Plastic Mask" without context; use "Clown Mask for Carnival Use".
- If the mask is made of plastic, try to classify it under HS 9505.90.20.00 to enjoy 0% duty, rather than HS 3926.90.99.89 which incurs 12.8% duty.
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Plastic Clown Mask | Classify under 9505.90.20.00 as "Practical Joke Articles" to avoid 12.8% tariff. |
| Paper Clown Mask | Classify under 9505.90.40.00 as "Party Favors" for 0% duty. |
| Mixed Materials | If the mask has significant plastic parts and gems, consider splitting the declaration if possible. |
| OEM Custom Masks | Provide design drawings to prove they are for entertainment purposes. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9505.90.20.00 / 9505.90.40.00 |
0% | None Specific | Best for cost-saving |
| 🇪🇺 EU | 9505.00 |
~2-5% | CE | Check local regulations |
| 🇨🇳 China | 9505.00 |
0-5% | CCC (if applicable) | Low duty for festive items |
| 🇬🇧 UK | 9505.00 |
0-5% | UKCA | Post-Brexit rules apply |
📌 Conclusion:
- USA offers 0% duty for correctly classified festive articles.
- Misclassification as general plastics leads to 12.8% tariff in the US.
- Correct classification is key to cost optimization.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a clown mask as "Plastic Part" (HS 3926.90.99.89)
👉 Consequence: 12.8% tariff instead of 0%.
❌ Error 2: Using vague descriptions like "Mask" without specifying "Carnival/Entertainment"
👉 Consequence: Customs may reclassify under general plastic articles, leading to higher duties.
❌ Error 3: Mixing festive articles with general plastic parts in one shipment without clear separation
👉 Consequence: Potential delays and misclassification.
✅ Correct Declaration Example:
"Clown Mask, Paper/Plastic, for Carnival Use, HS Code 9505.90.20.00/9505.90.40.00, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Mantra:
🔹 "Carnival Use, Zero Duty! General Plastic, 12.8% Penalty!"
🔹 "Specify Purpose, Classify Correctly, Save Money!"
📌 Pro Tip:
If your clown masks are made in Vietnam, Mexico, or Thailand, you may still enjoy 0% duty under US trade policies, but ensure proper Origin Certification is provided.
📣 Take Action Now:
📞 Consult a Customs Broker + Provide Product Photos + Apply for Advance Ruling
🚀 Ensure Smooth Clearance, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved Counts!
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。
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。