Festival Balloon Decoration
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926400010 | 15.3% | CN | US | 官方文档 |
| 6913105000 | 17.5% | CN | US | 官方文档 |
| 9505906000 | 10.0% | CN | US | 官方文档 |
| 6913905000 | 23.5% | CN | US | 官方文档 |
| 9505105020 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🎈 Festival Balloon Decoration – HS Code & Tariff Guide 2026 | Complete Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Master Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One: Product Definition & Classification – What Exactly Is a "Festival Balloon Decoration"?
Festival balloon decorations are non-inflatable or pre-inflated decorative items used primarily for holiday celebrations, party setups, and festive events such as Christmas, New Year, Halloween, Carnival, birthdays, and weddings.
They are not functional or technical devices — they are purely aesthetic, decorative, and symbolic in nature.
⚠️ Key Classification Principle: - If the balloon is designed and marketed for festive decoration, regardless of material (latex, mylar, foil, PVC), it falls under decorative goods for celebrations. - No material conflict applies — even if made of plastic or metalized film, the purpose determines classification.
📦 Two: HS Code Classification Breakdown (2026 Updated Tariff Authority)
| HS Code | Product Description | Use Case | Material Compatibility | Purpose Match |
|---|---|---|---|---|
3926.40.00.10 |
Plastic balloons, decorative, for festivals | Christmas, weddings, birthday parties | Latex, PVC, mylar, foil | ✅ Yes – festive decoration |
6913.10.50.00 |
Ceramic decorative items, non-functional, for festivals | Holiday-themed figurines, ornaments | Ceramic | ✅ Yes – festive use |
9505.90.60.00 |
Other festive or carnival goods, not otherwise specified | Decorative inflatables, party props, novelty items | Mixed materials | ✅ Yes – entertainment/celebration |
6913.90.50.00 |
Other ceramic decorative items, including festival use | Holiday-themed ceramic ornaments, wall hangings | Ceramic | ✅ Yes – festive decoration |
9505.10.50.20 |
Christmas celebration goods, including decorations | Christmas balloons, trees, lights, themed decor | Plastic, paper, fabric | ✅ Yes – Christmas-specific use |
🔍 Critical Insight:
- Purpose > Material – Even if made of plastic or ceramic, if used for festival decoration, it qualifies under these codes. - No material conflict exists — the classification is function-based, not material-based.
💰 Three: 2026 Updated Tariff Breakdown (With Full Tax Clause Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 3926.40.00.10 – Plastic Balloons for Festival Decoration
| Item | Detail |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Threshold | ❌ Not eligible (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122:9903.01.24 → 3926.40.00.10 |
📌 Explanation: - 5.3% is the standard base tariff for plastic balloons. - 10% is the Section 122 (IEEPA) tariff, imposed under the International Emergency Economic Powers Act on goods from China. - No 301 (USITC) additional tariff applies — this item is not on the Section 301 list. - Total: 15.3% — moderate, but still significant.
🎯 2. 6913.10.50.00 – Ceramic Decorative Items for Festivals
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Section 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122:9903.01.24 → 6913.10.50.00 → USITC:6913.10.50.00 |
📌 Explanation: - 0.0% base tariff — standard for ceramics. - 7.5% Section 301 tariff — from the USTR’s Section 301 List, targeting Chinese-made ceramic goods. - 10% IEEPA (Section 122) — mandatory for all goods from China. - Total: 17.5% — higher due to dual tariff exposure.
🎯 3. 9505.90.60.00 – Other Festival or Carnival Goods
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax Rate | 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 → 9505.90.60.00 |
📌 Explanation: - 0.0% base tariff — standard for non-specific festive items. - No Section 301 tariff — this item is not on the 301 list. - 10% IEEPA tariff — still applies due to Chinese origin. - Total: 10.0% — lowest among all listed codes.
🎯 4. 6913.90.50.00 – Other Ceramic Decorative Items (Festival Use)
| Item | Detail |
|---|---|
| Base Duty | 6.0% |
| Additional Duty (Section 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax Rate | 23.5% |
| Tax Calculation | CIF Value × 23.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122:9903.01.24 → 6913.90.50.00 → USITC:6913.90.50.00 |
📌 Explanation: - 6.0% base duty — higher than most ceramics. - 7.5% Section 301 — due to being ceramic and from China. - 10% IEEPA — mandatory. - Total: 23.5% — highest tariff in the list. - Warning: This code is most vulnerable to audit risk — ensure festival use is clearly documented.
🎯 5. 9505.10.50.20 – Christmas Celebration Goods
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Tax Rate | 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 → 9505.10.50.20 |
📌 Explanation: - 0.0% base duty — standard for Christmas items. - No Section 301 tariff — Christmas goods are not on the 301 list. - 10% IEEPA tariff — applies due to Chinese origin. - Total: 10.0% — best tax rate for Christmas-themed items.
🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state: "Festival Balloon Decoration – For Christmas Party Use" |
| ✅ Packing List | ✔️ | Include item count, weight, dimensions |
| ✅ Product Photos (with labels) | ✔️ | Show festive design, branding, use case |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, must be issued |
| ✅ Third-Party Test Reports | ✔️ | If made of plastic, include non-toxic, flammable, or safety compliance (e.g., ASTM F963) |
| ✅ Labeling & Instructions | ✔️ | Include “Not for children under 3” if applicable |
| ✅ Declaration of Use | ✔️ | “Intended for festive decoration, not for medical, industrial, or functional use” |
✅ 2.申报技巧 (Smart Filing Tips)
🔥 "Purpose First, Material Second – Use the Right Code, Save 13%!"
| Scenario | Correct HS Code | Why |
|---|---|---|
| Plastic balloons for Christmas party | 3926.40.00.10 |
Festive use, no functional purpose |
| Ceramic Christmas ornament | 6913.10.50.00 |
Festive ceramic decoration |
| General party balloon (non-Christmas) | 9505.90.60.00 |
Broad festive category |
| Ceramic decoration with holiday design | 6913.90.50.00 |
If not specifically Christmas |
| Christmas-themed balloon | 9505.10.50.20 |
Best code for Christmas-specific items |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommendation |
|---|---|
| Mixed materials (e.g., foil balloon with plastic) | Use 3926.40.00.10 — material is secondary to purpose |
| Bulk shipment with multiple decorations | Declare by category, not by material |
| Custom-designed balloon with brand logo | Provide design proof — avoid "generic" classification |
| Used for commercial events (e.g., mall decorations) | Still qualifies — purpose is festive, not industrial |
| Inflatable balloons with LED lights | If not functional (no battery, no circuit), still 3926.40.00.10 |
| Balloons with embedded sound or music | May trigger 9505.90.60.00 — consult legal counsel |
🌍 Five: Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.10 / 9505.10.50.20 |
10%–15.3% | None (unless hazardous) | IEEPA 10% applies to all China-origin goods |
| 🇨🇳 China | 3926.40.00.10 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3926.40.00.10 |
0% (if CE) | CE, REACH | No IEEPA or 301 |
| 🇦🇺 Australia | 3926.40.00.10 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 3926.40.00.10 |
0% | PSE | No additional duties |
📌 Key Insight:
- Only the U.S. applies the 10% IEEPA tariff on Chinese-origin festival decorations. - All other markets are much more favorable — consider diversifying your export destinations.
📌 Six: Common Mistakes & Risk Warnings (Avoid These!)
❌ Mistake 1: Declaring ceramic decorations as 3926.40.00.10 (plastic balloons)
👉 Result: Classification error → 23.5% tax instead of 17.5% → audit risk
❌ Mistake 2: Using 9505.90.60.00 for Christmas-specific balloons
👉 Result: Missed opportunity — 9505.10.50.20 is cheaper (10% vs 15.3%)
❌ Mistake 3: Not declaring festival use in commercial invoice
👉 Result: Customs may reclassify as industrial or non-decorative → higher tariff or seizure
❌ Mistake 4: Using generic description like “balloon” or “ornament”
👉 Result: No proof of festive purpose → delayed clearance
✅ Correct Description Example:
"Festival Balloon Decoration, 12-inch Mylar Balloon, Christmas Design, for Holiday Party Use, Non-functional, Not for Children Under 3"
🎯 Seven: Conclusion – Smart Classification = Lower Cost, Faster Clearance
🎯 Key Takeaway:
🔹 Purpose > Material – If it’s for festive decoration, it’s not industrial.
🔹 Choose the right HS Code —9505.10.50.20is best for Christmas,3926.40.00.10for general balloons.
🔹 Avoid 6913.90.50.00 unless absolutely necessary — 23.5% is too high.
🔹 IEEPA 10% applies to all China-origin goods — no exceptions.
📌 Pro Tip:
If your product is originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemption — 0% tariff on festival items.
✅ Apply for Advance Ruling (Pre-Approval) to lock in the correct HS Code and avoid disputes.
📣 Act Now!
📞 Contact a specialized customs broker + provide product photos + use case
🚀 Get HS Code pre-ruling — avoid delays, save thousands in taxes
✨ Precision Classification = Smooth Clearance = Profit Protection!
💼 Your festival decorations deserve a clear, fast, and low-cost journey to market!
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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
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- 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
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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。