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Santa Claus

CN → US
HS编码 关税税率 原产国 目的国 文档
9405390040 43.0% CN US 官方文档
9505105020 10.0% CN US 官方文档
9505103000 10.0% CN US 官方文档
9505104010 10.0% CN US 官方文档
6702104000 13.4% CN US 官方文档

商品图片

AI分析

🎅 Santa Claus (Christmas Figures / Decorative Items)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition & Classification: What Exactly Is a "Santa Claus"?

A "Santa Claus" figure, in the context of international trade, is typically a decorative item used for Christmas celebrations. It falls under two primary categories depending on its function and composition:

A. Christmas Tree Lights/Lighting Decorations (9405 Series):
If the Santa Claus figure is a lighting decoration (e.g., an LED light string shaped like Santa, or a lamp housing), it is classified as a lighting device.

B. Christmas Decorations & Ornaments (9505 Series):
If the Santa Claus figure is a static ornament (e.g., plastic figurine, plush doll, wooden statue, or inflatable decoration) and does not contain lighting elements, it is classified as a Christmas decoration or ornament.

⚠️ Key Distinction:
- If it emits light (LED bulbs, batteries, wiring) → Classify under 9405 (Lighting).
- If it is purely decorative (no light source) → Classify under 9505 (Festive Articles).


📦 2. HS Code Classification Details (2026 Latest Tariff Reference)

Based on the provided data, here are the specific HS Codes and their justifications:

HS Code Product Description Justification / Usage Definition
9405.39.00.40 Other Lighting Decorations Santa Claus as a lighting decoration. Specifically, Christmas tree light strings or decorative lamps that feature Santa Claus imagery. It belongs to the "Other Lamps and Lighting Fittings" category under lighting decorations.
9505.10.50.20 Other Christmas Decorations Santa Claus as a Christmas celebration accessory/decoration. Fits under "Other Christmas decorations" excluding artificial trees. This is the most common code for non-lighting plastic/plush Santa figures.
9505.10.30.00 Nativity Scenes & Figures Santa Claus classified as a Christmas celebration figure. Fits the definition of "Nativity scenes and related figures." While traditionally religious, customs may group festive characters under this heading if they are static figures.
9505.10.40.10 Other Christmas Articles Santa Claus as a Christmas celebration item. Although often associated with trees, it can be referenced under general Christmas articles based on its purpose and form.
9505.10.50.10 Other Artificial Christmas Trees & Parts Santa Claus as a Christmas celebration item. Similar in usage and form to artificial trees (as part of the overall decoration set). This code is sometimes used for broader festive accessories if no specific "ornament" code applies.

🔍 Important Note:
- Lighting vs. Non-Lighting: The biggest risk is misclassifying a lit-up Santa as a simple decoration. If it has a bulb/battery, it must go to 9405.
- Material Doesn't Matter as Much as Function: A plastic Santa is 9505; an LED Santa is 9405.
- Specificity: 9505.10.50.20 is generally the safest bet for standard, non-lighting plastic/plush Santa ornaments.


💰 3. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: 2025/2026 (Current Tariff Regime)

🎯 1. 9405.39.00.40 —— Lighting Decorations (Santa Claus Lamp/Light)

Item Content
Basic Tariff 8.0% (ad valorem)
Section 301 Tariff +25.0% (Added Tariff)
Section 122 Tariff +10.0% (Additional Tariff)
Total Tax Rate 43.0%
Tax Calculation CIF Value × 43%
De Minimis Eligibility No (High tariff rate usually excludes de minimis benefits for China origin)
Legal Basis Path USITC:9405.39.00.40Section 301: 8.0% + 25.0%Section 122: 10.0%

📌 Explanation:
- Basic Tariff 8%: Standard US duty for lighting fixtures.
- Section 301 (25%): Trade war tariff on Chinese goods.
- Section 122 (10%): Additional tariff on certain goods from China.
- Total 43%: This is a very high tax burden. Lighting decorations are heavily taxed due to multiple layers of surcharges.


🎯 2. 9505.10.50.20 —— Other Christmas Decorations (Non-Lighting Santa Figurine)

Item Content
Basic Tariff 0.0% (ad valorem)
Section 301 Tariff 0.0%
Section 122 Tariff +10.0%
Total Tax Rate 10.0%
Tax Calculation CIF Value × 10%
De Minimis Eligibility ⚠️ Check Status (Low base rate may allow de minimis under Section 321, but Section 122 may apply. Consult customs for current de minimis rules for China.)
Legal Basis Path USITC:9505.10.50.20Section 122: 10.0%

📌 Explanation:
- Basic Tariff 0%: No standard duty for most Christmas decorations.
- Section 122 (10%): Only the 10% additional tariff applies.
- Total 10%: Significantly lower than lighting decorations. This is the preferred classification for non-electrical Santa figures to save costs.


🎯 3. 9505.10.30.00 —— Nativity & Related Figures

Item Content
Basic Tariff 0.0%
Section 301 Tariff 0.0%
Section 122 Tariff +10.0%
Total Tax Rate 10.0%
Legal Basis Same as above, different subheading for "figures."

📌 Note: If customs argues that "Santa Claus" is not a "Nativity scene" (religious), this code might be challenged. Use 9505.10.50.20 as the primary fallback for general decorations.


🎯 4. 9505.10.40.10 & 9505.10.50.10 —— Other Christmas Articles

Item Content
Basic Tariff 0.0%
Section 301 Tariff 0.0%
Section 122 Tariff +10.0%
Total Tax Rate 10.0%
Legal Basis Same as above.

📌 Note: These are broader categories. 9505.10.50.20 is more specific to "decorations," so it is generally preferred over the generic "other articles" codes unless the product doesn't fit the decoration definition.


🛠️ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)

✅ 1. Required Documentation Checklist

Document Required? Notes
Product Photos ✔️ Must clearly show if it has LEDs/batteries. If lit, use 9405.
Product Description ✔️ Be specific: "Plastic Santa Claus Ornament, Non-LED" vs. "LED Santa Light String."
Material Composition ✔️ Plastic, wood, fabric, etc. (Helps verify 9505 classification.)
Bill of Lading / Invoice ✔️ Ensure HS Code matches the physical product.
Country of Origin ✔️ Must state China if applicable (triggers Section 122).

✅ 2. Classification Strategy (Key Tips)

🔥 "Lighting is 43%, Decoration is 10%. Know the difference!"

Product Type Correct HS Code Tax Rate Risk if Misclassified
LED Santa String Lights 9405.39.00.40 43% If misclassified as 9505 (10%) → Severe Penalty + Back Taxes.
Plastic Santa Figurine 9505.10.50.20 10% If misclassified as 9405 (43%) → Overpaying Tax.
Plush Santa Doll 9505.10.50.20 10% Safe classification for textile-based decorations.
Inflatable Santa 9505.10.50.20 10% Considered a decoration, not a lighting fixture (unless it has built-in lights).

📌 Critical Advice:
- Do NOT declare an LED Santa as a "Plastic Ornament" to save taxes. Customs can detect lighting elements.
- DO provide clear photos showing the absence of wires/bulbs for 9505 declarations.


✅ 3. Special Considerations

Scenario Recommendation
Section 321 (De Minimis) If the shipment value per person is <$800, and the HS Code is not excluded from de minimis, you may pay $0 tax. However, check if Section 122 applies to de minimis shipments from China. Currently, many Section 301/122 goods are excluded from de minimis benefits.
Section 122 Tariff The 10% Section 122 tariff applies to all Chinese-origin goods unless specifically exempted. It is non-negotiable for China origin.
Pre-Ruling For large shipments, consider applying for an Advance Ruling to confirm if your specific Santa design qualifies for 9505 vs. 9405.

🌍 5. Global Market Comparison (2026)

Market Recommended HS Code Approx. Tariff (China Origin) Notes
🇺🇸 USA 9505.10.50.20 10% (Section 122 only) Avoid 9405 (43%) if possible.
🇪🇺 EU 9505.00 0% - 2.7% Generally low tariffs. No Section 301/122.
🇨🇳 China (Import) 9505.00 0% - 5% Depends on specific subheading.
🇬🇧 UK 9505.00 0% - 5% Post-Brexit tariffs vary but generally favorable for decorations.

📌 Conclusion:
- US Market is the most costly due to Section 122 and potential Section 301 tariffs.
- Decouple Lighting from Decoration: To minimize taxes, ensure non-lighting Santas are clearly declared as 9505 and lighting ones as 9405. Do not attempt to hide lighting features.


📌 6. Common Errors & Pitfalls (Lessons Learned)

Error 1: Declaring an LED Santa as a Plastic Ornament (9505).
👉 Consequence: Customs inspection reveals LEDs → 43% tax applied + fines.
Fix: Always declare lighting items under 9405.

Error 2: Using 9405 for a non-lighting plastic Santa.
👉 Consequence: Paying 43% tax instead of 10%.
Fix: Use 9505.10.50.20 for non-electrical decorations.

Error 3: Ignoring Section 122.
👉 Consequence: Assuming 0% basic tariff means 0% total tax.
Fix: Always add 10% Section 122 for China-origin goods.


🎯 7. Final Recommendations: Professional Declaration, Cost Optimization!

🎯 Remember the Golden Rule:

🔹 "Lighting = 9405 (43%)"
🔹 "Non-Lighting = 9505 (10%)"
🔹 "No Secrets = No Penalties"

🔹 "HS Code determines your profit. 33% difference is huge!"
🔹 "Section 122 is unavoidable for China. Plan accordingly."


📌 Tips:
- For large imports, consider Advance Rulings to lock in the 10% rate for non-lighting Santas.
- For de minimis shipments, check current CBP rules on Section 122 applicability to small packages.
- Label Clearly: "Christmas Decoration, Non-LED" or "Christmas Light String" on the package to help customs officers.


📣 Act Now:

📞 Verify Product TypeSelect Correct HS CodeDeclare Accurately
🚀 Minimize Tariffs, Maximize Profits!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!

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。