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Snowflake Ornament

CN → US
HS编码 关税税率 原产国 目的国 文档
9505102500 10.0% CN US 官方文档
3926400010 15.3% CN US 官方文档
3926400090 15.3% CN US 官方文档
7018905000 41.6% CN US 官方文档
7018105000 35.0% CN US 官方文档

商品图片

AI分析

❄️ Snowflake Ornament (Christmas Decorations)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Import Strategy for USA
📌 1. Product Definition & Classification: What Exactly is a "Snowflake Ornament"?

Snowflake ornaments are decorative items primarily used during the Christmas season to adorn trees, windows, or indoor spaces. In international trade, their classification depends heavily on two factors: 1. Material: Plastic, Glass, Metal, or other materials. 2. Specific Seasonal Nature: Whether they fall under specific "Christmas decorations" or general "decorative articles."

⚠️ Key Distinction:
- If the item is explicitly for Christmas and made of plastic/metal → It may qualify for the specific 9505 heading (Christmas decorations).
- If it is a general decorative plastic figure or glass piece not specifically identified as Christmas-only → It may fall under general plastic (3926) or glass (7018) headings.
- Customs often scrutinizes whether the item is primarily a Christmas decoration or a general decorative item. Misclassification can lead to significant tariff differences due to Section 301 and 122 tariffs.


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

HS Code Product Description Applicable Scenario Material/Type
9505.10.25.00 Christmas decorations, made of plastic or metal Specifically marketed/used as Christmas tree ornaments or holiday decor Plastic/Metal
3926.40.00.10 Plastic articles, decorative (e.g., arches, bows, snowflakes not specifically Christmas) General decorative plastic items, "other" decorative plastics Plastic
3926.40.00.90 Statues and other ornamental articles of plastic (fallback category) Plastic decorative items not covered elsewhere, general ornaments Plastic
7018.90.50.00 Other small glass articles, for decoration Glass snowflakes, glass ornaments, decorative glass pieces Glass
7018.10.50.00 Glass smallwares and similar glass articles Glass or plastic decorative smallwares, general decorative glass/plastic Glass/Plastic

🔍 Key Reminder:
- 9505.10.25.00 is the most favorable for dedicated Christmas decorations, but it still incurs the 10% Section 122 Tariff.
- 3926.40.00.10/90 and 7018.90.50.00 are broader categories. They incur Higher Total Tariffs because they attract both USITC Additional Duties (25%) + Section 122 (10%).
- Glass items (7018) face the highest tax burden (up to 41.6%) due to the 25% USITC duty + 10% Section 122 + 6.6% base duty.


💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)

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

🎯 1. 9505.10.25.00 — Christmas Decorations (Plastic/Metal)

Item Content
Base Duty Rate 0% (Ad Valorem)
Section 122 Tariff +10% (For China-origin products)
Total Tariff Rate 10.0%
Tax Calculation CIF Value × 10%
De Minimis Exemption? No (Section 122 tariffs are not eligible for de minimis exemption under current rules)
Legal Basis Path Section 122: 10%HS: 9505.10.25.00

📌 Explanation:
- This is the lowest tax bracket among the provided options.
- The 10% tariff is specific to "Section 122" (often referred to as the "Section 301 Tariff" or "China Tariff" in common parlance, though technically Section 122 refers to specific USITC duties).
- No additional 25% USITC duty applies to this specific subheading for Christmas decorations.


🎯 2. 3926.40.00.10 & 3926.40.00.90 — Plastic Decorative Articles

Item Content
Base Duty Rate 5.3%
Section 122 Tariff +10%
USITC Additional Duty 0% (Note: Data shows 0% for this specific subheading in the provided data, but check latest USITC updates)
Total Tariff Rate 15.3%
Tax Calculation CIF Value × 15.3%
De Minimis Exemption? No
Legal Basis Path Section 122: 10%HS: 3926.40.00USITC: 5.3%

📌 Note:
- Even though these are plastic, they do not get the 0% base duty like 9505.
- The 10% Section 122 tariff still applies.
- Total 15.3% is higher than 9505 (10%).


🎯 3. 7018.90.50.00 — Other Small Glass Articles

Item Content
Base Duty Rate 6.6%
USITC Additional Duty +25%
Section 122 Tariff +10%
Total Tariff Rate 41.6%
Tax Calculation CIF Value × 41.6%
De Minimis Exemption? No
Legal Basis Path Section 122: 10%USITC: 25%HS: 7018.90.50.00Base: 6.6%

📌 Warning:
- This is the highest tax bracket.
- Glass ornaments face all three layers of tax: Base (6.6%) + USITC (25%) + Section 122 (10%).
- 41.6% is extremely high for low-margin decorative goods.


🎯 4. 7018.10.50.00 — Glass Smallwares (Glass or Plastic)

Item Content
Base Duty Rate 0%
USITC Additional Duty +25%
Section 122 Tariff +10%
Total Tariff Rate 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Exemption? No
Legal Basis Path Section 122: 10%USITC: 25%HS: 7018.10.50.00Base: 0%

📌 Note:
- While the base duty is 0%, the 25% USITC and 10% Section 122 still apply.
- 35.0% is still significantly higher than the 10% for 9505.


🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)

✅ 1. Essential Documentation Checklist (Non-Negotiable)

Document Required Explanation
✅ Product Photos ✔️ Clear images of the snowflake ornament, showing material (plastic/glass) and any Christmas-specific branding.
✅ Commercial Invoice ✔️ Must explicitly state "Christmas Decoration" and material. Avoid vague terms like "Plastic Figure."
✅ Packing List ✔️ Detail contents: Quantity, Weight, Dimensions.
✅ Material Declaration ✔️ Specify if the item is Plastic, Glass, or Metal. This is critical for HS code selection.
✅ Country of Origin Certificate ✔️ Required for Section 122 tariff application.

✅ 2. Declaration Strategy (Key Mnemonics)

🔥 "Specify Christmas, Specify Material, Avoid Glass, Minimize Tax!"

Scenario Correct Declaration Wrong Declaration
Plastic Snowflake Ornament 9505.10.25.00 (Christmas Decoration) 3926.40.00.10 (Plastic Article) → 15.3% vs 10%
Glass Snowflake Ornament 7018.90.50.00 (Glass Decor) No low-tariff option for glass41.6%
General Plastic Decor (Not Christmas) 3926.40.00.90 9505.10.25.00Customs Rejection (if not Christmas)
Mixed Material Ornament 9505.10.25.00 (if plastic/metal dominant) Split declaration → Complex & Risky

✅ 3. Special Cases & Handling

Scenario Handling Advice
Plastic Snowflakes Strongly recommend classifying under 9505.10.25.00. Ensure invoices clearly state "Christmas Decoration" to avoid being misclassified as 3926.
Glass Snowflakes No low-tariff option. Consider switching to plastic versions if exporting to the US to save ~30% in taxes.
Metal Snowflakes If made of metal, check if they fit 9505.10.25.00 (which includes "metal"). If not, they may fall under other metal decorative categories with different tariffs.
OEM/Custom Designs Provide design proofs showing Christmas theme to support 9505 classification.
De Minimis (Section 321) Not Applicable. Section 122 tariffs are not exempted under the $800 de minimis rule for China-origin goods.

🌍 5. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate Notes
🇺🇸 USA 9505.10.25.00 10.0% Best for plastic/metal Christmas decor.
🇪🇺 EU 9505.00.90 0% - 2.7% No US-style Section 122 tariffs.
🇨🇳 China 9505.10.00 0% Import duty 0%, but VAT applies.
🇬🇧 UK 9505.00.90 0% Post-Brexit, no Section 122 equivalent.
🇨🇦 Canada 9505.10.00 0% No additional tariffs.

📌 Conclusion:
- USA is the most challenging market for Chinese-origin Christmas decorations due to the 10% Section 122 tariff.
- Plastic/Metal items should always be declared as 9505 to minimize taxes.
- Glass items are not recommended for US import if cost is a primary concern, due to the 41.6% total tariff.


📌 6. Common Mistakes & Pitfall Guide (Lessons Learned)

Mistake 1: Declaring plastic snowflakes as 3926.40.00.10 (Plastic Articles)
👉 Consequence: Pay 15.3% instead of 10%. Overpayment of 5.3%!

Mistake 2: Not specifying "Christmas" in the invoice
👉 Consequence: Customs may reject 9505 classification and reclassify to 3926 or 6307. Delays + Higher Tax!

Mistake 3: Assuming de minimis ($800) exemption applies
👉 Consequence: Section 122 tariffs still apply to China-origin goods under $800. No savings!

Mistake 4: Using glass snowflakes without checking tariffs
👉 Consequence: Pay 41.6% tax. Profit margin erased!

Correct Practice:

"Plastic Snowflake Ornament, Christmas Decoration, 20cm, Model XYZ, Origin: China, HS Code: 9505.10.25.00"


🎯 7. Conclusion: Precise Classification Saves Money!

🎯 Remember the Mnemonic:

🔹 "Christmas = 9505 = 10% (Plastic/Metal)"
🔹 "Plastic Decor (Non-Christmas) = 3926 = 15.3%"
🔹 "Glass Decor = 7018 = 35%-41.6%"
🔹 "No De Minimis for China Section 122!"


📌 Pro Tip:

If you are importing large volumes of snowflake ornaments:
1. Switch to Plastic/Metal to stay under the 10% tariff bracket.
2. Avoid Glass unless you can absorb the 41.6% cost.
3. Ensure Invoice Explicitly Says "Christmas Decoration" to secure 9505 classification.
4. Consult a Customs Broker for advance ruling if your product is on the borderline.


📣 Immediate Action:

📞 Contact your customs broker + Provide product photos + Confirm "Christmas" designation in invoice
🚀 Minimize taxes, maximize profit, clear customs smoothly!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point of tax is your bottom line!

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。