Party Card Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4911100080 | 17.5% | CN | US | 官方文档 |
| 9505904000 | 10.0% | CN | US | 官方文档 |
| 9505906000 | 10.0% | CN | US | 官方文档 |
| 4911998000 | 17.5% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🎉 Party Card Sets (Party Gift Packs & Decorations)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Party Card Sets"?
A "Party Card Set" (often marketed as Party Gift Packs, Favor Boxes, or Decoration Kits) is a composite good used for celebrations, festivals, and entertainment. In international trade, its classification is highly sensitive to content and intent. It generally falls into one of two distinct categories:
- Printed Materials (Promotional/Informational): Primarily consisting of printed cards, flyers, invitations, or decorative paper items. These are viewed as commercial advertising materials or general printed goods.
- Party Supplies/Toys (Consumable/Entertainment): Primarily consisting of small non-printed party favors (e.g., plastic toys, confetti, paper hats) or kits where the activity of playing is central. These are viewed as consumable party accessories.
⚠️ Key Classification Point:
- If the product is predominantly printed paper (cards, booklets, flyers) intended for distribution or decoration →归入 Heading 49 (Printed Books/Newspapers/Political/Religious/Literary Works).
- If the product is a mix of small consumables (toys, trinkets) or specifically labeled as "Party Favors" without significant commercial advertising purpose →归入 Heading 95 (Toys, Games, Sports Equipment).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Primary Content |
|---|---|---|---|
4911.10.00.80 |
Other trade advertising material or commercial catalogues | Printed cards, flyers, invitation kits, promotional party packs | ✅ Printed Materials |
4911.99.80.00 |
Other printed matter (N.E.C.) | Generic printed party packs, paper-only decorations, mixed paper items | ✅ Printed Materials |
9505.90.40.00 |
Articles for festive, carnival or other entertainment purposes | Party favor bags, small consumable party items, specific "party" themed kits | ✅ Party Supplies |
9505.90.60.00 |
Other articles for festive, carnival or other entertainment purposes | General party decorations not specified elsewhere, mixed non-toy party items | ✅ Party Supplies |
9503.00.00.90 |
Toys, models, and accessories (N.E.C.) | If the "card set" contains small toys or is classified as a toy set | ✅ Toys |
🔍 Critical Reminder:
- Content is King: If your "Party Card Set" is 90% paper/cards, declare under 4911. If it’s 90% plastic toys/paper hats/confetti, declare under 9505 or 9503. - "Party" Labeling: The presence of the word "Party" in the name strongly pushes customs toward Heading 95 (9505.90.xxxx), but only if the content supports it as a "party accessory" rather than a "commercial document."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4911.10.00.80 & 4911.99.80.00 —— Printed Party Materials (The "Paper" Route)
These codes carry the highest tax burden due to their classification as general printed matter/commercial materials.
| Item | Detail |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surcharge | +7.5% (From USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (Specific to China-origin goods under current policy) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Denied for Section 122 goods) |
| Legal Basis Path | Base: 4911 → 301: 7.5% → 122: 10% |
📌 Explanation:
- Even though the base duty is 0%, the Section 301 (7.5%) and Section 122 (10%) surcharges apply aggressively to printed goods from China. - Total Effective Rate: 17.5%. This is significantly higher than party supplies.
🎯 2. 9505.90.40.00 & 9505.90.60.00 —— Party Supplies & Decorations (The "Festive" Route)
These codes are highly preferred if your product can be legitimately classified as "festive/carnival articles." They enjoy massive tariff advantages.
| Item | Detail |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surcharge | 0% (Exempt) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ⚠️ Check Specifically (Section 122 often restricts de minimis) |
| Legal Basis Path | Base: 9505 → 122: 10% |
📌 Explanation:
- Section 301 (7.5%) DOES NOT APPLY to most party supplies under Heading 9505. - Section 122 (10%) STILL APPLIES to China-origin goods. - Total Effective Rate: 10%. This is 7.5 percentage points lower than the printed goods route!
🎯 3. 9503.00.00.90 —— Toys & Accessories (The "Toy" Route)
If your party card set includes small toys (e.g., yo-yos, mini games, plastic figures) alongside cards.
| Item | Detail |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surcharge | 0% (Exempt for most toys) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ⚠️ Check Specifically |
| Legal Basis Path | Base: 9503 → 122: 10% |
📌 Explanation:
- Like 9505, this code avoids Section 301. - Total Effective Rate: 10%. Same as party supplies.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Essential Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Description | ✔️ | Must clearly state: "Party Favor Pack: Contains paper invitations, plastic confetti, and small stickers." Do NOT just write "Cards." |
| ✅ Detailed Packing List | ✔️ | Must break down contents. If >50% is printed paper, customs may force 4911 classification. |
| ✅ Product Photos | ✔️ | Show the entire set. Prove it's a "party kit," not a stack of business cards. |
| ✅ Commercial Invoice | ✔️ | Value must reflect the combined value. No artificial splitting. |
| ✅ Country of Origin | ✔️ | China (CN) triggers Section 122 (10%) regardless of HS Code. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 “Don’t Sell Paper, Sell the Party! Avoid 4911, Target 9505!”
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Mixed Kit (Cards + Plastic Hats) | 9505.90.40.00 (Party Supplies) | 4911.10.00.80 (Printed Ads) |
Save 7.5%! (10% vs 17.5%) |
| Pure Paper Cards (No toys/favors) | 4911.99.80.00 (Printed Matter) |
9505.90.60.00 (Party Supplies) |
Risk of Re-classification & Penalties |
| Toy-Based Party Pack | 9503.00.00.90 (Toys) |
4911.10.00.80 |
Save 7.5% |
📌 Pro Tip:
If your product contains any non-paper, non-printed items (plastic toys, paper plates, confetti, balloons), insist on Heading 95 (9505/9503). The "Party" or "Festival" purpose is your strongest argument for the lower 10% rate.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| "Party Invitations" Only | Must declare under 4911. Cannot claim "Party Supply" exemption if it's purely paper. |
| B2B Bulk Party Packs | If intended for resale as advertising (e.g., a bank giving away party kits with logos), 4911.10.00.80 is safer. |
| B2C Consumer Party Packs | Strongly argue for 9505.90.40.00. Use terms like "Festive Accessories," "Celebration Kit," "Non-Commercial Decorations." |
| Section 122 Exemption? | Currently, Section 122 (10%) applies to almost all Chinese goods, including 9505/9503. There is no 0% option for China origin in 2026. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9505.90.40.00 |
10% (10% Sec 122) | N/A | Best Option. Avoid 4911 (17.5%). |
| 🇺🇸 USA | 4911.10.00.80 |
17.5% (7.5% Sec 301 + 10% Sec 122) | N/A | High cost. Only if purely printed. |
| 🇨🇳 China | 9505.90.40.00 |
0% | N/A | Low domestic tax. |
| 🇪🇺 EU | 9505.00.90 |
0% - 4% | CE (if toys) | No Section 301/122 equivalent. |
| 🇬🇧 UK | 9505.00.90 |
0% | UKCA (if toys) | Post-Brexit favorable rates. |
📌 Conclusion:
- USA is the only major market with punitive Section 301/122 surcharges. - For China-origin goods, the 7.5% difference between 10% and 17.5% is massive. Always try to classify as 9505/9503 if the product has any non-printed party elements.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a "Party Kit" with plastic toys as 4911.10.00.80
👉 Consequence: You pay 17.5% instead of 10%. Overpayment of 7.5% on every shipment.
❌ Mistake 2: Declaring pure printed invitations as 9505.90.40.00
👉 Consequence: Customs reclassifies to 4911, demands back taxes + penalties, and delays clearance.
❌ Mistake 3: Ignoring Section 122 (10%)
👉 Consequence: Assuming 0% tax for Party Supplies. Wrong! Section 122 applies to 9505/9503 too. Minimum 10% tax.
✅ Correct Action:
“If it has a toy, it’s a party favor (9505). If it’s just paper, it’s printed matter (4911). In both cases, budget for 10-17.5% US duty.”
🎯 VII. Conclusion: Strategic Classification for Profit Maximization!
🎯 Remember the Mantra:
🔹 “Party Kit? Go 9505! (10% Tax)”
🔹 “Just Paper? Go 4911! (17.5% Tax)”
🔹 “China Origin? Expect at least 10%!”
📌 Strategic Advice:
1. Add Small Non-Printed Items: If possible, include a small plastic toy, balloon, or paper hat in the pack. This allows you to declare under 9505.90.40.00, saving 7.5% compared to pure paper.
2. Describe as "Festive Accessories": In your invoice, use terms like "Festival Decoration Kit," "Party Favor Pack," not "Commercial Brochure."
3. Verify Section 122 Status: Since Section 122 (10%) applies to most Chinese goods, no HS Code will be 0%. Plan your pricing accordingly.
📣 Immediate Action:
📞 Contact Your Broker: Provide photos and a detailed content list.
📄 Request Pre-Ruling: Ask for a pre-classification under 9505.90.40.00 if your kit has any non-printed items.
🚀 Save 7.5%: This small change in classification can save thousands on large shipments!
✨ Professional Clearance, Precise Classification, Maximized Profit!
💼 Don’t Let Customs Classify Your Party Kit as Brochure!
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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。