christmas garland
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4602198000 | 37.3% | CN | US | 官方文档 |
| 4602900000 | 38.5% | CN | US | 官方文档 |
| 6702906500 | 34.5% | CN | US | 官方文档 |
| 6702104000 | 13.4% | CN | US | 官方文档 |
| 9505105020 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🎄 Christmas Garland (Holiday Decorations)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Christmas Garland"?
A Christmas Garland (or Wreath/Garland) is a festive decoration made of intertwined branches, leaves, flowers, or artificial materials, typically used to adorn doorways, mantels, and staircases during the holiday season. In international trade, classification depends heavily on material composition and manufacturing method.
Key Distinction Points: - Natural/Plant-based: Made from pine, fir, dried flowers, or natural fibers → Often classified under Chapter 46 (Plaiting materials; basketmaking & wickerwork) or Chapter 95 (Articles for Christmas festivities). - Artificial (Plastic/Synthetic): Made from PVC, plastic foliage, or synthetic fibers → Classified under Chapter 67 (Prepared feathers/down; artificial flowers; products thereof) or Chapter 95. - Decorative vs. Functional: Purely decorative items usually fall under Chapter 95 (9505), while those emphasizing "woven" or "plaited" structure may fall under Chapter 46 or 67.
⚠️ Critical Warning:
- If the item is primarily plastic and mimics natural foliage, it is often classified under 6702 (Artificial flowers, leaves, fruits).
- If it is a woven/natural plant item, it may fall under 4602 (Basketwork).
- If it is a general Christmas decoration without specific material emphasis, 9505 is often the safest and most cost-effective route.
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Basis for Classification | Estimated Total Tax Rate |
|---|---|---|---|
| 4602.19.80.00 | Basketwork products & materials plaited (e.g., natural pine/fir wreaths, dried flower arrangements) | Based on common sense: Garlands are often woven/plaited plant materials (pine branches, dried flowers). Fits "woven/plaited articles" characteristics. | 37.3% |
| 4602.90.00.00 | Other basketwork & wickerwork products | Matches form (woven/plaited decoration). No material conflict with "plaited materials." Assumes plant fiber or woven material. | 38.5% |
| 6702.90.65.00 | Artificial flowers, leaves, fruits & products thereof (Other materials) | Matches form (garland = artificial floral/foliage product) & usage (decoration). Assumes non-plastic other materials (e.g., fabric, paper, wood) based on common inference. | 34.5% |
| 6702.10.40.00 | Artificial flowers, leaves, fruits & products thereof (Plastic) | Matches form (garland as artificial floral arrangement). Assumes plastic or plastic-containing materials. No obvious conflict. | 13.4% |
| 9505.10.50.20 | Articles for Christmas festivities (Other) | Matches usage (Christmas celebration) & form (decorative item). Assumes non-artificial-tree category, fitting "Other" under Christmas decorations. | 10.0% |
🔍 Key Insight:
- Plastic Garlands are heavily favored at 13.4% (HS 6702.10.40.00) due to low base duty and no additional Section 301 tariffs on this specific subheading.
- Natural/Woven Garlands face high tariffs (37-38%) due to Section 301 + IEEPA additions.
- General Christmas Decor (HS 9505) offers the lowest rate (10%) but requires the item to be clearly marketed/used as a "Christmas article."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (inclusive)
🎯 1. 4602.19.80.00 – Basketwork/Natural Plant Wreaths
| Item | Content |
|---|---|
| Base Duty | 2.3% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surtax | +10.0% (China/origin-specific) |
| Total Rate | 37.3% |
| Tax Calculation | CIF Value × 37.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301: 9903.88.01 → IEEPA: 9903.01.25 |
📌 Explanation:
- Natural plant-based decorations are subject to full punitive tariffs.
- High duty burden makes this route expensive for high-value natural wreaths.
🎯 2. 4602.90.00.00 – Other Basket/Wickerwork Decorations
| Item | Content |
|---|---|
| Base Duty | 3.5% |
| Section 301 Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Rate | 38.5% |
| Tax Calculation | CIF Value × 38.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301: 9903.88.01 → IEEPA: 9903.01.24 |
📌 Note:
- Highest total rate among options. Avoid unless the product is definitively "woven" and not artificial/plastic.
🎯 3. 6702.90.65.00 – Artificial Flowers (Other Materials)
| Item | Content |
|---|---|
| Base Duty | 17.0% |
| Section 301 Surtax | +7.5% |
| IEEPA Surtax | +10.0% |
| Total Rate | 34.5% |
| Tax Calculation | CIF Value × 34.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301: 9903.88.01 → IEEPA: 9903.01.24 |
📌 Explanation:
- "Other materials" (e.g., fabric, paper, mixed fibers) incur higher base duty and partial Section 301 tax.
- Not ideal if plastic is the primary material.
🎯 4. 6702.10.40.00 – Artificial Flowers (Plastic)
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Surtax | 0.0% |
| IEEPA Surtax | +10.0% |
| Total Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | IEEPA: 9903.01.24 |
📌 Critical Advantage:
- 0% Section 301 surtax on this specific plastic subheading makes it significantly cheaper than natural or mixed-material alternatives.
- Ideal for PVC-based garlands, plastic foliage, and synthetic greenery.
🎯 5. 9505.10.50.20 – Christmas Decorations (Other)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surtax | 0.0% |
| IEEPA Surtax | +10.0% |
| Total Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | IEEPA: 9903.01.24 |
📌 Best Cost Option:
- If the item can be reasonably described as a "Christmas decoration" (regardless of material), this code offers the lowest total rate (10%).
- Base duty and Section 301 are both 0%, with only the IEEPA 10% applying.
- Condition: Must clearly be for Christmas use (packaging, marketing, and labeling must reflect this).
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Document Preparation Checklist (All Required)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details material (PVC, pine, fabric), dimensions, weight |
| ✅ Product Photos | ✔️ | Clear images of the garland, packaging, and any labels |
| ✅ Commercial Invoice | ✔️ | Clearly state "Christmas Decoration" or "Artificial Floral Arrangement" |
| ✅ Packing List | ✔️ | Item count, gross/net weight, package dimensions |
| ✅ Marketing Materials | ✔️ | Brochures showing Christmas context (helps justify HS 9505) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Matters, Holiday Purpose Saves!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Plastic Garland | 6702.10.40.00 (13.4%) |
Declaring as "Natural Wreath" → 37.3% |
| Natural Pine Wreath | 4602.19.80.00 (37.3%) |
Declaring as "Plastic" → Misdeclaration risk |
| General Christmas Decor | 9505.10.50.20 (10.0%) |
Using specific material codes when general decor fits → Higher tax |
| Mixed Material (Fabric+Plastic) | 9505.10.50.20 (if primarily decorative) |
Overcomplicating with Chapter 67/46 → Higher tax |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Provide customer PO and design specs. Ensure "Christmas" is mentioned in product description. |
| Multi-Material Garlands | If >50% plastic by value/weight, consider 6702.10.40.00. If decorative intent is primary, use 9505.10.50.20. |
| Import from Non-China Origins | Apply for IEEPA Exemption if eligible (e.g., Vietnam, Malaysia, Mexico) → Rate drops to 0-5%. |
| High-Value Natural Wreaths | Consider pre-ruling to confirm 4602 classification, as errors lead to significant back-taxes. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9505.10.50.20 |
10% | None specific | Lowest rate for Christmas decor. Avoid 4602 (37.3%). |
| 🇪🇺 EU | 6702.90 or 9505 |
0-2.5% (varies) | CE (if applicable) | No Section 301. Lower duties generally. |
| 🇨🇳 China | 6702.10 or 9505 |
0-5% | None | Low import duties. Focus on domestic distribution. |
| 🇬🇧 UK | 9505.00 |
0-5% | UKCA (if applicable) | Post-Brexit rules similar to EU but with UKCA mark. |
| 🇨🇦 Canada | 9505.10 |
0-5% | None | Low duties, straightforward clearance. |
📌 Conclusion:
- USA is the most tariff-sensitive market due to Section 301 & IEEPA.
- HS 9505.10.50.20 is the strategic winner for US imports (10% total).
- HS 6702.10.40.00 is the strategic winner for plastic-heavy items (13.4% total).
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a plastic garland as a "Woven Plant Product"
👉 Consequence: Tax jumps from 13.4% to 37.3% + potential penalties for misclassification.
❌ Error 2: Declaring a natural wreath as "Christmas Decoration"
👉 Consequence: Customs may reject if material evidence contradicts, or apply higher general duties if 9505 is deemed inappropriate for natural materials.
❌ Error 3: Ignoring Material Composition in documentation
👉 Consequence: Delayed clearance, requests for additional evidence, or reclassification by CBP.
❌ Error 4: Using vague terms like "Holiday Decoration" without specifying material
👉 Consequence: CBP may select the highest applicable duty bracket. Be specific: "Plastic Artificial Garland" or "Pine Wreath."
✅ Correct Practice:
"Artificial Plastic Christmas Garland, PVC Leaves, 6ft Length, For Holiday Decor, Model X, Made in China"
🎯 VII. Conclusion: Strategic Classification for Cost Efficiency
🎯 Remember the Mantra:
🔹 "Plastic? Go 6702 (13.4%). Holiday? Go 9505 (10%). Natural? Brace for 37%."
🔹 "HS Code determines cost. A 27% difference is profit or loss."
📌 Pro Tip:
If your garlands are originating from Vietnam, Mexico, Malaysia, or Thailand, you may qualify for IEEPA Exemptions, reducing the rate to 0-5%.
Recommend applying for an Advance Ruling to secure the HS Code before shipment.
📣 Immediate Action:
📞 Consult a licensed customs broker
📄 Provide product photos & material specs
🚀 Secure the lowest possible duty rate for your Christmas inventory!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point 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。