Tree Skirt
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 |
| 3926903500 | 24.0% | CN | US | 官方文档 |
| 6307908995 | 17.0% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
商品图片
AI分析
🎄 Tree Skirt (Christmas Tree Skirts)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Know What a "Tree Skirt" Is?
A Tree Skirt is a decorative fabric or material ring placed under a Christmas tree to conceal the tree stand, catch falling needles, and enhance aesthetic appeal. In international trade, its classification depends heavily on material composition and construction method.
It is generally categorized into two main types: 1. Textile-based Skirts: Made of cotton, polyester, fleece, or woven fabrics (often with tufted/pile construction). 2. Non-Textile/Other Materials: Made of plastic, wood, metal, or composite materials.
⚠️ Key Distinction Point:
- If it is a fabric/textile product (especially cotton-based or pile/tufted), it falls under Chapter 63 (Other made up articles).
- If it is made of plastics or other non-textile materials (e.g., plastic rings, decorative ornaments), it may fall under Chapter 39 or other chapters.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes relevant to Tree Skirts depending on their material and structure:
| HS Code | Product Description | Applicable Scenario | Material/Construction |
|---|---|---|---|
6307.90.89.95 |
Surgical towels; cotton towels of pile or tufted construction; pillow shells... Shells for quilts, eiderdowns, comforters and similar articles of cotton: Other: Other (362) | Cotton Textile Tree Skirts: Specifically for skirts made of cotton, particularly those with pile or tufted construction (e.g., plush/fleece-like cotton skirts). | ✅ Cotton / Pile/Tufted |
6307.90.98.91 |
Other made up articles, including dress patterns: Other: Other: Other Other: Other | General Fabric Tree Skirts: Non-cotton fabrics (e.g., polyester, synthetic blends) or cotton items not fitting the specific "pile/tufted" definition above. This is a "catch-all" for other textile made-up articles. | ✅ Non-Cotton or Non-Pile Textile |
3926.40.00.90 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles Other | Plastic/Ornamental Tree Skirts: Skirts made entirely of plastic (e.g., rigid plastic rings with decorative elements) or non-textile ornamental bases. | ✅ Plastic / Non-Textile |
3926.90.35.00 |
Other articles of plastics...: Beads, bugles and spangles, not strung...; articles thereof... Other | Plastic Accessories/Trim: If the tree skirt includes significant plastic decorative elements like spangles, beads, or non-strung plastic ornaments that define the item. | ✅ Plastic Decorative Components |
🔍 Key Reminder:
- Most traditional fabric tree skirts (cotton, polyester, velvet) are classified under 6307 (Other made up articles).
- Cotton skirts with a plush/soft surface (pile/tufted) are specifically targeted under6307.90.89.95.
- Plastic rings or rigid decorative bases are classified under 3926.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties, Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade Framework)
🎯 1. 6307.90.89.95 —— Cotton Pile/Tufted Tree Skirts
| Item | Content |
|---|---|
| Basic Duty Rate | 0.0% (ad valorem) |
| Section 301 Additional Duty | 0.0% |
| Total Duty Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption | ❌ Not Applicable (Standard tariff applies, but it is 0%) |
| Legal Basis Path | USITC:6307.90.89.95 |
📌 Explanation:
- This category enjoys zero duty. This is a highly favorable classification for cotton-based plush tree skirts.
- Ensure the product is clearly described as "Cotton" and "Pile/Tufted" to qualify for this specific subheading.
🎯 2. 6307.90.98.91 —— Other Fabric Tree Skirts (Non-Cotton Pile)
| Item | Content |
|---|---|
| Basic Duty Rate | 7.0% |
| Section 301 Additional Duty | 7.5% |
| Total Duty Rate | 14.5% |
| Tax Calculation | CIF Value × 14.5% |
| De Minimis Exemption | ❌ Not Applicable (Subject to full duty) |
| Legal Basis Path | USITC:6307.90.98.91 |
📌 Warning:
- This is the standard rate for general made-up textile articles not specified elsewhere.
- Polyester, synthetic velvet, or non-pile cotton skirts fall here.
- Cost Impact: A $100 skirt incurs $14.50 in duties.
🎯 3. 3926.40.00.90 —— Plastic/Ornamental Tree Skirts
| Item | Content |
|---|---|
| Basic Duty Rate | 5.3% |
| Section 301 Additional Duty | 0.0% |
| Total Duty Rate | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3926.40.00.90 |
📌 Note:
- Plastic ornamental rings or bases are taxed at 5.3%.
- Lower than general textiles but higher than cotton pile items.
🎯 4. 3926.90.35.00 —— Plastic Beads/Spangles/Ornaments (if applicable)
| Item | Content |
|---|---|
| Basic Duty Rate | 6.5% |
| Section 301 Additional Duty | 7.5% |
| Total Duty Rate | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3926.90.35.00 |
📌 Caution:
- If the tree skirt is primarily defined by plastic spangles/beads (not just fabric), this rate applies.
- High duty risk for plastic-heavy decorative items.
🛠️ IV. Practical Customs Clearance Advice (Practical Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Missing Any = Delay)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (e.g., "100% Cotton Pile"), dimensions, weight. |
| ✅ Product Photos | ✔️ | Clear images showing texture (pile vs. smooth), tags, and overall shape. |
| ✅ Commercial Invoice | ✔️ | Describe accurately: "Cotton Pile Christmas Tree Skirt" vs. "Plastic Ornamental Ring". |
| ✅ Material Composition Label | ✔️ | Explicitly state % of cotton, polyester, etc. Critical for Chapter 63 vs. 39. |
| ✅ Packing List | ✔️ | Include net/gross weight and quantity per carton. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Fabric Pile Cotton Zero, General Fabric Fourteen, Plastic Five or Fourteen, Don't Guess, Just Confirm!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Soft, plush, cotton-like skirt | 6307.90.89.95 (0%) |
Declare as "Polyester Skirt" → 14.5% |
| Smooth polyester/velvet skirt | 6307.90.98.91 (14.5%) |
Declare as "Cotton Pile" → Fraud/Rejection |
| Rigid plastic ring | 3926.40.00.90 (5.3%) |
Declare as "Textile Skirt" → Rejection |
| Plastic skirt with heavy spangles | 3926.90.35.00 (14.0%) |
Ignore decorative elements → Misclassification |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Material Skirt | If >50% cotton by weight, claim Chapter 63. If plastic dominates, claim Chapter 39. |
| Set with Tree Stand | If sold as a set, declare the principal component or declare separately to avoid complexity. |
| Custom Embroidered Skirt | Still falls under 6307.90.98.91 unless it meets specific "pile" criteria for 6307.90.89.95. |
| Holiday Gift Sets | Ensure the tree skirt is not overshadowed by higher-duty items in the same shipment. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6307.90.89.95 |
0% | N/A | Best for cotton pile |
| 🇺🇸 USA | 6307.90.98.91 |
14.5% | N/A | General textile |
| 🇺🇸 USA | 3926.40.00.90 |
5.3% | N/A | Plastic items |
| 🇪🇺 EU | 6307.90 (General) |
~4-5% | CE (if applicable) | No Section 301 |
| 🇨🇳 China | 6307.90 |
~5-7% | N/A | Import duty |
📌 Conclusion:
- USA is the most complex market due to Section 301 duties.
- Cotton Pile skirts (0%) are the most tax-efficient for the US market.
- General fabrics (14.5%) suffer from high duties. Consider sourcing from Vietnam/Mexico for exemptions if possible.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a polyester skirt as "Cotton" to get 0% duty
👉 Consequence: Customs audit, penalty, back taxes, and seizure.
❌ Error 2: Mixing plastic and fabric in one HS Code
👉 Consequence: Classification error. If the skirt is 80% plastic, it cannot be classified as textile.
❌ Error 3: Ignoring "Pile/Tufted" definition
👉 Consequence: A smooth velvet skirt declared as "Pile" will be rejected. "Pile" implies raised fibers (like plush/towels).
❌ Error 4: Not declaring material composition
👉 Consequence: Customs will assess based on the highest applicable rate or reject the entry.
✅ Correct Approach:
"Christmas Tree Skirt, 48-inch diameter, 100% Cotton with Pile Construction, Decorative Edging, Model TS-2026"
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Efficiency!
🎯 Remember the Mantra:
🔹 "Cotton Pile is Free, General Fabric is 14.5%, Plastic is 5%, Don't Be Lazy, Check Your Tag!"
🔹 "HS Code Decides Your Cost, 14.5% Can Eat Your Profit, Declare Accurately, Save Thousands!"
📌 Pro Tip:
If your tree skirts are originally from Vietnam, Cambodia, or Thailand, you may qualify for zero Section 301 duties under certain trade agreements.
Consider Advance Ruling (Pre-classification) with US Customs (CBP) if your product structure is unique.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Material Swatch + Apply for HS Code Pre-ruling
🚀 Let your Tree Skirts Clear Smoothly, Reduce Costs, and Maximize Holiday Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny Saved is Pure Profit!
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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。