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:
-9505.10.25.00is the most favorable for dedicated Christmas decorations, but it still incurs the 10% Section 122 Tariff.
-3926.40.00.10/90and7018.90.50.00are 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: 3926.40.00 → USITC: 5.3% |
📌 Note:
- Even though these are plastic, they do not get the 0% base duty like9505.
- The 10% Section 122 tariff still applies.
- Total 15.3% is higher than9505(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: 7018.90.50.00 → Base: 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: 7018.10.50.00 → Base: 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% for9505.
🛠️ 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 glass → 41.6% |
| General Plastic Decor (Not Christmas) | 3926.40.00.90 |
9505.10.25.00 → Customs 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 as9505to 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 secure9505classification.
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!
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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。