Party Decoration Hanging Ornament
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 9505906000 | 10.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 9505904000 | 10.0% | CN | US | 官方文档 |
| 4823905000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎈 Party Decoration Hanging Ornament (派对装饰品/悬挂挂饰)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Party Decorations"?
Party decoration hanging ornaments are small, lightweight items used to enhance the festive atmosphere of parties, weddings, birthdays, and holiday celebrations. They can be made from various materials such as plastic, paper, cardboard, fabric, or foil.
In international trade, the key to correct classification lies in two factors: 1. Material Composition (Plastic vs. Paper vs. Other) 2. Primary Function (General decoration vs. Specific holiday/entertainment use)
⚠️ Key Distinction Point:
- If the product is plastic-based and used for general decoration → It may fall under 3926.40.00.90 (Plastic articles).
- If the product is paper/cardboard-based → It falls under 4823.90 (Other paper articles).
- If the product is explicitly for party/holiday use regardless of material → It may fall under 9505.90 (Festive, carnival, or other entertainment articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Material | Tax Rate (China Origin → US) |
|---|---|---|---|---|
3926.40.00.90 |
Plastic articles for office or industrial use (including decorations) | Plastic party decorations, balloons, streamers | ✅ Plastic | 15.3% |
9505.90.60.00 |
Festive, carnival, or other entertainment articles (not elsewhere specified) | Holiday-themed hanging ornaments (e.g., Christmas, Halloween) | Any (often paper/plastic) | 10.0% |
4823.90.86.80 |
Other paper articles, cut to specific size/shape | Paper party banners, paper hanging decorations | ✅ Paper | 35.0% |
9505.90.40.00 |
Party supplies and novelties (plastic, paper, or mixed) | General party hanging ornaments (balloons, streamers, pom-poms) | Paper or Plastic | 10.0% |
4823.90.50.00 |
Other paper or paperboard articles, not elsewhere specified | Cardboard or thick paper decorations | ✅ Paper/Cardboard | 35.0% |
🔍 Key Reminder:
- Material determines the base HS code, but function determines the preferential tax rate. - If the product is explicitly marketed as "Party Supplies" or "Holiday Decorations", 9505.90 is often the best choice due to lower base tariffs (0%). - If the product is plastic and not specifically for a holiday, 3926.40.00.90 applies, resulting in a 5.3% base tariff plus additional taxes. - Paper-based decorations incur a 25% Section 301 tariff plus a 10% IEEPA tariff, totaling 35%.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3926.40.00.90 —— Plastic Articles (General Use)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| USITC Additional Tariff (Section 301) | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Additional Tariff | +10% (for China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.40.00.90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 5.3% base tariff applies to plastic articles; - The 25% Section 301 tariff is added due to trade tensions; - The 10% IEEPA tariff is a new surcharge on Chinese goods; - Total 15.3% is considered a moderate-to-high tariff.
🎯 2. 9505.90.60.00 —— Festive/Carnival Articles
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Additional Tariff (Section 301) | +0% (exempt for certain festive items) |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9505.90.60.00 |
📌 Note:
- This is the most tax-efficient option for party decorations; - Even if made of plastic or paper, if classified as festive/holiday items, the base tariff is 0%; - Only the 10% IEEPA tariff applies, resulting in a total of 10%.
🎯 3. 4823.90.86.80 / 4823.90.50.00 —— Paper/Board Articles
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Additional Tariff (Section 301) | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.86.80/50.00 → FOOTNOTE:9903.88.01 |
📌 Warning:
- Paper-based decorations incur the highest total tariff (35%); - The 25% Section 301 tariff is non-negotiable for Chinese-made paper goods; - Strongly discouraged unless no alternative classification exists.
🎯 4. 9505.90.40.00 —— Party Supplies (Plastic/Paper)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Additional Tariff (Section 301) | +0% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9505.90.40.00 |
📌 Advantage:
- Same 10% total tariff as9505.90.60.00; - Suitable for general party decorations (not necessarily holiday-specific); - Ideal for multi-material products (e.g., paper + plastic mix).
🛠️ IV. Customs Clearance Practical Advice (Combat Avoidance Guide)
✅ 1. Required Documentation Checklist (No Exceptions)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, material, color, quantity per package |
| ✅ Product Photos (Including Labels) | ✔️ | Clear images showing hanging mechanism, material texture, brand/logo |
| ✅ Commercial Invoice | ✔️ | Must state "Party Decoration Hanging Ornament" or "Festive Decoration" |
| ✅ Packing List | ✔️ | Detail package contents, weight, volume |
| ✅ Third-Party Test Report | ✔️ | Non-toxic, flammability, CE/FCC (if applicable) |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, to claim preferential rates |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material First, Function Second, Name Precise, Tax Saved!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Plastic ornaments for general use | 3926.40.00.90 |
Misclassified as 9505.90 → Penalty + Back Taxes |
| Holiday-themed (Christmas/Halloween) | 9505.90.60.00 |
Declared as general plastic → 15.3% vs 10.0% |
| Paper banners/streamers | 9505.90.40.00 (if party-specific) |
Declared as 4823.90 → 35% vs 10.0% |
| Mixed material (paper + plastic) | 9505.90.40.00 |
Split declaration → Higher total tax |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Ornaments | Provide client order + design drawings to prove "party/holiday" purpose |
| Multi-Purpose Decorations | If used for both daily and party, declare as 9505.90.40.00 with clear marketing materials |
| Electronics-Integrated Ornaments (e.g., LED string lights) | May require FCC certification; consider 9405.42.00.00 instead of 9505 |
| Fabric-Based Ornaments | Not covered in current data; consult for 6307.90.98.98 (Other made-up articles) |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9505.90.40.00 / 9505.90.60.00 |
10% (China Origin) | Non-toxic, Flammability | Best tax rate for party items |
| 🇨🇳 China | 9505.90.40.00 |
5% | CCC (if applicable) | No additional surcharges |
| 🇪🇺 EU | 9505.90.00.00 |
0% (if CE) | CE, REACH | No additional tariffs |
| 🇦🇺 Australia | 9505.90.00.00 |
5% | RCM | No additional tariffs |
| 🇯🇵 Japan | 9505.90.00.00 |
0% | PSE (if electrical) | No additional tariffs |
📌 Conclusion:
- USA is the most tax-sensitive market due to Section 301 and IEEPA tariffs; - Classifying as "Party/Festive" under 9505.90 saves 5–25% in tariffs compared to material-based codes; - China-origin party decorations face high tariffs if misclassified.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Declaring "Plastic Party Balloons" as 3926.40.00.90
👉 Consequence: 15.3% tariff instead of 10% → Loss of 5.3% profit margin
❌ Mistake 2: Declaring "Paper Banners" as 4823.90.86.80
👉 Consequence: 35% tariff instead of 10% → Loss of 25% profit margin
❌ Mistake 3: Not providing "Party Use" evidence
👉 Consequence: Customs reclassifies as general goods → Delay + Back Taxes + Penalties
❌ Mistake 4: Using vague terms like "Decoration" without specifying material/function
👉 Consequence: Customs uncertainty → Inspection + Delay
✅ Correct Practice:
"Plastic Hanging Party Ornaments, Non-Toxic, For Birthday/Wedding Use, Model XYZ, CE Certified"
🎯 VII. Conclusion: Precise Classification, Saves Money, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Party First, Material Second, 9505 is King, Save 25 Points!"
🔹 "HS Code Determines Tax, Classification Saves Thousands!"
📌 Pro Tip:
If your party decorations are originally from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemptions, reducing the tariff to 0%~5%.
Consider applying for an Advance Ruling before shipment to avoid clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your party decorations Clear Customs Smoothly, Export Efficiently, Double Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!
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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。