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LED Flower Wreath

CN → US
HS编码 关税税率 原产国 目的国 文档
9505105020 10.0% CN US 官方文档
7117909000 28.5% CN US 官方文档
3926400010 15.3% CN US 官方文档
3926400090 15.3% CN US 官方文档

商品图片

AI分析

🌸 LED Flower Wreath (Christmas & Holiday Decorations)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "LED Flower Wreaths"?

An LED Flower Wreath is a decorative item primarily used for Christmas, holidays, or general festive celebrations. It typically consists of artificial flowers (plastic, fabric, or silk), LED light strings, wiring, and a frame (often wire, plastic, or foam).

In international trade, the classification depends heavily on primary material and specific use. Since it is a "Christmas celebration article," it often falls under Chapter 95. However, if deemed primarily as a "plastic decoration" or "imitation jewelry/ornament," it may fall under Chapter 39 or 71.

⚠️ Key Classification Distinction:
- If clearly identified as a Christmas/Holiday decoration →归入 9505 (Chapter 95)
- If identified primarily as a plastic ornamental article (not specifically for holidays) → 归入 3926 (Chapter 39)
- If identified as a small ornamental imitation jewelry piece (e.g., worn or hung as an accessory) → 归入 7117 (Chapter 71)


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicable Scenario Total Tax Rate (China Origin to US)
9505.10.50.20 Articles for Christmas festivals and other festive celebrations Specifically marketed as "Christmas Wreath," "Holiday Decoration." Includes LED lights integrated for festive display. 10.0%
7117.90.90.00 Imitation Jewelry: Other Small decorative wreaths considered as "ornamental" or "jewelry-like" accessories; often made of plastic, metal, or mixed decorative materials. 28.5%
3926.40.00.10 Articles of Plastic: Statuettes and Other Ornamental Articles Plastic flower wreaths classified as general "plastic ornamental articles" rather than specific holiday items. 15.3%
3926.40.00.90 Other Plastic Articles: Statuettes and Other Ornamental Articles Similar to above, but for other plastic ornamental uses not specifically listed. Often used if material is mixed but predominantly plastic. 15.3%

🔍 Key Reminder:
- 9505.10.50.20 is usually the most favorable code for dedicated Christmas decorations, provided the packaging and marketing clearly state "Christmas."
- 3926 codes are higher risk for misclassification if the item is not explicitly branded as holiday decor.
- 7117 is generally not recommended unless the item is small, wearable, or styled as a fashion accessory/jewelry piece.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: November 10, 2025 (and subsequent imports)

🎯 1. 9505.10.50.20 —— Articles for Christmas Festivals

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Additional Tariff 0.0%
Section 122 Tariff (IEEPA) +10% (Specific to certain festive/holiday items from China)
Total Tax Rate 10.0%
Tax Calculation CIF Value × 10%
De Minimis Eligibility Not Eligible (Subject to Section 321 exemption restrictions for certain Chinese goods, check current enforcement)
Legal Basis Path Section 122: IEEPA 10%USITC: 9505.10.50.20

📌 Explanation:
- The base tariff is 0% for most Christmas decorations.
- The 10% surcharge is due to Section 122 (IEEPA), which applies to certain festive and decorative goods from China.
- Total cost impact: 10%. This is the lowest among the four options, making it the preferred classification for dedicated Christmas wreaths.


🎯 2. 7117.90.90.00 —— Imitation Jewelry: Other

Item Content
Base Tariff 11.0%
Section 301 Additional Tariff +7.5%
Section 122 Tariff (IEEPA) +10%
Total Tax Rate 28.5%
Tax Calculation CIF Value × 28.5%
De Minimis Eligibility Not Eligible
Legal Basis Path Section 122 + Section 301 + USITC: 7117.90.90.00

📌 Warning:
- This classification is significantly more expensive than 9505.
- Only use this if the product is explicitly marketed as jewelry (e.g., a brooch-style wreath) and not as home decor.
- High risk of audit if labeled as "Christmas Decor."


🎯 3. 3926.40.00.10 & 3926.40.00.90 —— Plastic Ornamental Articles

Item Content
Base Tariff 5.3%
Section 301 Additional Tariff 0.0%
Section 122 Tariff (IEEPA) +10%
Total Tax Rate 15.3%
Tax Calculation CIF Value × 15.3%
De Minimis Eligibility Not Eligible
Legal Basis Path Section 122 + USITC: 3926.40.00.xx

📌 Note:
- These two codes have the same total tax rate (15.3%).
- The difference lies in specific sub-classification of plastic articles.
- Risk: If customs determines the item is a "Christmas article," they may reclassify it to 9505 (lower tax) or 7117 (higher tax).
- Recommendation: Use only if the item is not specifically for Christmas (e.g., year-round home decor).


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)

✅ 1. Documentation Checklist (All Required)

Document Mandatory Description
Product Specification Sheet ✔️ Must include: Material (Plastic/Metal/Wire), Dimensions, LED Type, Power Source.
Product Photos (Labeled) ✔️ Clear images showing the wreath, packaging, and any "Christmas/Holiday" labels.
Commercial Invoice ✔️ Description must match HS Code. e.g., "Plastic Christmas Wreath with LED Lights."
Packing List ✔️ Detail item count, weight, and dimensions.
Marketing Materials/Website Screenshot ✔️ Crucial! Proves the item is intended for Christmas/Holiday use to support 9505 classification.
Material Declaration ✔️ Confirm absence of prohibited materials (e.g., certain batteries, hazardous chemicals).

✅ 2. Declaration Tips (Key Mantras)

🔥 "Match Marketing, Match Material, Avoid Jewelry Trap!"

Scenario Correct Declaration Error to Avoid
Dedicated Christmas Wreath 9505.10.50.20 - "Christmas Decorative Wreath" Declare as "Plastic Ornament" → Risk of audit or higher tax if mismatched.
General Home Decor Wreath 3926.40.00.10 - "Plastic Ornamental Wreath" Declare as "Christmas" → Customs may reject if no holiday context.
Small Brooch-Style Wreath 7117.90.90.00 - "Imitation Jewelry" Declare as "Large Home Decor" → Mismatched description.
Mixed Material (Metal Frame + Plastic Flowers) 3926 or 9505 depending on primary use Declare as "Metal Article" → Incorrect, primary use is decorative/Christmas.

✅ 3. Special Handling Cases

Situation Recommendation
OEM Custom Wreaths Provide customer design specs and marketing copy proving holiday intent.
Battery-Operated LEDs Ensure batteries are UN38.3 certified. Declare battery type separately if required.
Mixed Packaging (Wreath + Garlands) Declare as a set if sold together. Primary character determines HS Code (usually 9505).
Year-Round Sales If sold outside Christmas season, consider 3926 to avoid "seasonal" scrutiny, but risk higher tax.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tax Rate (China Origin) Certification Requirements Notes
🇺🇸 USA 9505.10.50.20 10.0% FCC (for LEDs), CPC (if for kids) Lowest tax option for Christmas decor.
🇨🇳 China 9505.10.50.20 0% - 5% CCC (if applicable) No additional surcharges.
🇪🇺 EU 9505.00.00 0% - 2.7% CE, RoHS, REACH No Section 122/301 tariffs.
🇬🇧 UK 9505.10.00 0% - 5% UKCA, CE Post-Brexit rules apply.
🇨🇦 Canada 9505.10.00 0% - 5% Health Canada (LEDs) Generally favorable.

📌 Conclusion:
- USA is the most complex due to Section 122 tariffs.
- Choosing 9505 saves 5-18.5% compared to other classifications.
- EU/UK/Canada offer significantly lower taxes (0-5%) with fewer surcharges.


📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)

Mistake 1: Declaring a Christmas Wreath as "Plastic Ornament" (3926)
👉 Result: Higher tax (15.3% vs 10%).
👉 Fix: Always use 9505 if the product is for Christmas.

Mistake 2: Declaring a Large Wreath as "Imitation Jewelry" (7117)
👉 Result: Much higher tax (28.5%) and potential audit for misclassification.
👉 Fix: Only use 7117 for small, wearable accessories.

Mistake 3: Not providing Marketing Proof for 9505
👉 Result: Customs may doubt the "Christmas" claim and reclassify to 3926 or 7117.
👉 Fix: Include website screenshots, catalog images, or packaging photos showing holiday context.

Mistake 4: Ignoring LED Certification (FCC)
👉 Result: Goods detained or destroyed if LEDs lack FCC compliance.
👉 Fix: Ensure all electronic components are FCC-certified.

Correct Approach:

"Plastic Christmas Wreath, 24-inch, with 100 LED Lights, Battery Operated, Model XYZ, FCC Certified, Intended for Holiday Decor"


🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Efficient!

🎯 Remember the Mantra:

🔹 "Christmas Wreath = 9505 (10% Tax)"
🔹 "Plastic Ornament = 3926 (15.3% Tax)"
🔹 "Jewelry Wreath = 7117 (28.5% Tax)"
🔹 "Choose Wisely, Save Money, Avoid Audits!"


📌 Pro Tip:
If your wreaths are originating from Vietnam, Mexico, or Thailand, you may be eligible for Section 122 Exemptions or FTAA/USMCA Benefits, reducing taxes to 0%~5%.
Recommend Applying for a Binding Ruling (Advance Ruling) from US Customs (CBP) to lock in the 9505.10.50.20 classification.


📣 Immediate Action:

📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for CBP Advance Ruling
🚀 Let your LED Wreaths Clear Smoothly, Maximize Profits, and Reach Shoppers Faster!


Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Matters!

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。