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.
- Choosing9505saves 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!
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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。