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christmas 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
7018105000 35.0% CN US 官方文档
7018905000 41.6% CN US 官方文档
3926400010 15.3% CN US 官方文档
3926400090 15.3% CN US 官方文档

商品图片

AI分析

🎄 Christmas Ornament – Global Customs Classification & Tariff Guide (2026 Edition)


🌐 HS Code & Duty Breakdown | 2026 Updated Tariff Rules | Pro Tips for Smooth Clearance


📦 1. Product Definition & Classification: What Is a Christmas Ornament?

A Christmas ornament is a decorative item used to adorn Christmas trees, homes, or festive displays during the holiday season. These items are typically small, colorful, and designed for aesthetic appeal. In international trade, they fall under festive seasonal decorations, and their classification depends on material, form, and function.

⚠️ Key Classification Factors: - Material: Glass, plastic, ceramic, fabric, or mixed materials
- Form: Hanging, spherical, figurative (e.g., snowman, angel), or shaped like a star
- Function: Purely decorative (not functional or electrical)
- Use Case: Exclusively for Christmas celebration — not for general household use

Important Note:
- If the ornament contains electrical components (e.g., LED lights), it may fall under different HS codes (e.g., 8539.20.00.00).
- This guide covers non-electrical, purely decorative ornaments.


📊 2. HS Code Breakdown (2026 Official Tariff Matrix)

HS Code Product Description Material Inference Classification Logic Tax Rate
9505.10.25.00 Christmas tree decorations (other than those made of glass or plastic) Non-glass, non-plastic (e.g., metal, fabric, paper) Matches “other” category under Christmas decorations; no material conflict 10.0%
7018.10.50.00 Glass or artificial material small decorative items (similar to glass) Glass or synthetic material Fits “other” category; resembles glass制品; no conflict 35.0%
7018.90.50.00 Other glass small articles (e.g., lampworked glass figurines, decorative items) Glass (confirmed) Matches “lampworked glass small sculptures and other decorative items” 41.6%
3926.40.00.10 Decorative bows, ribbons, and similar items (plastic or other materials) Plastic or composite Fits “decorative items” category; includes bows, loops, and holiday accessories 15.3%
3926.40.00.90 Other plastic decorative articles (non-specific) Plastic (common sense) Covers generic plastic ornaments, beads, or figurines 15.3%

🔍 Why These Codes?
- 9505.10.25.00: Used when the ornament is not made of glass or plastic, and clearly falls under Christmas decor.
- 7018.10.50.00 & 7018.90.50.00: Reserved for glass-based ornaments — even if artificial, if it looks like glass and is used decoratively.
- 3926.40.00.10 & 3926.40.00.90: For plastic or synthetic materials, especially non-figurative items like bows, garlands, or flat ornaments.


💰 3. Detailed Tariff Breakdown (U.S. 2026 Rules – China-Origin Goods)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: November 10, 2025 (inclusive)
Legal Basis: IEEPA, USITC Section 301, and Footnote 9903.88.01


🎯 1. 9505.10.25.00 – Christmas Tree Decorations (Other)

Tax Component Rate Explanation
Base Duty 0.0% No standard tariff
Additional Duty (USITC Section 301) 0.0% Not under 301 list for this category
IEEPA Emergency Tariff (Section 122) 10.0% Applies to all Chinese-origin goods under IEEPA authority
Total Effective Duty 10.0% CIF × 10%
De Minimis Threshold Not applicable No de minimis exemption for this code
Legal Path IEEPA:9903.01.259505.10.25.00FOOTNOTE:9903.88.01

📌 Why 10%?
- Only IEEPA 10% applies — no USITC 25% because this code is not listed under Section 301’s "List 3" or "List 4A".
- Ideal for non-plastic, non-glass ornaments (e.g., fabric, paper, metal).


🎯 2. 7018.10.50.00 – Glass or Artificial Material Decorative Items (Similar to Glass)

Tax Component Rate Explanation
Base Duty 0.0% No base tariff
Additional Duty (USITC Section 301) 25.0% Applies due to glass products under 301 list
IEEPA Emergency Tariff (Section 122) 10.0% Applies to all China-origin goods
Total Effective Duty 35.0% CIF × 35%
De Minimis Threshold Not applicable No de minimis relief
Legal Path IEEPA:9903.01.25USITC:7018.10.50.00FOOTNOTE:9903.88.01

📌 Why 35%?
- 25% USITC + 10% IEEPA = 35%
- This applies to glass-like or artificial glass ornaments (e.g., crystal, acrylic, resin, faux glass) — even if not real glass.


🎯 3. 7018.90.50.00 – Other Glass Small Articles (e.g., Lampworked Glass Figurines)

Tax Component Rate Explanation
Base Duty 6.6% Standard duty for glass items
Additional Duty (USITC Section 301) 25.0% Applies to glass-based decorative items
IEEPA Emergency Tariff (Section 122) 10.0% Applies to all China-origin goods
Total Effective Duty 41.6% CIF × 41.6%
De Minimis Threshold Not applicable No relief
Legal Path IEEPA:9903.01.25USITC:7018.90.50.00FOOTNOTE:9903.88.01

📌 Why 41.6%?
- 6.6% base (standard glass duty) + 25% USITC + 10% IEEPA = 41.6%
- Applies to real glass ornaments (e.g., blown glass, handcrafted glass figurines, Christmas tree baubles).


🎯 4. 3926.40.00.10 – Decorative Bows & Similar (Plastic or Other Materials)

Tax Component Rate Explanation
Base Duty 5.3% Standard plastic duty
Additional Duty (USITC Section 301) 0.0% Not on 301 list
IEEPA Emergency Tariff (Section 122) 10.0% Applies to all China-origin goods
Total Effective Duty 15.3% CIF × 15.3%
De Minimis Threshold Not applicable No relief
Legal Path IEEPA:9903.01.253926.40.00.10FOOTNOTE:9903.88.01

📌 Why 15.3%?
- 5.3% base + 10% IEEPA = 15.3%
- Applies to plastic bows, ribbons, garlands, or flat decorative shapes.


🎯 5. 3926.40.00.90 – Other Plastic Decorative Articles

Tax Component Rate Explanation
Base Duty 5.3% Standard plastic duty
Additional Duty (USITC Section 301) 0.0% Not on 301 list
IEEPA Emergency Tariff (Section 122) 10.0% Applies to all China-origin goods
Total Effective Duty 15.3% CIF × 15.3%
De Minimis Threshold Not applicable No relief
Legal Path IEEPA:9903.01.253926.40.00.90FOOTNOTE:9903.88.01

📌 Why 15.3%?
- Same as above: 5.3% base + 10% IEEPA = 15.3%
- Applies to generic plastic ornaments, beads, or figurines (e.g., snowmen, reindeer, stars).


🛠️ 4. Pro Clearance Tips (Avoiding Delays & Penalties)

✅ 1. Must-Have Documentation

Document Required? Why It Matters
✅ Commercial Invoice ✔️ Must clearly state: “Christmas Ornament – Decorative Use Only”
✅ Product Photos (Front, Back, Label) ✔️ Show material, shape, and decoration type
✅ Material Certificate (e.g., Plastic/Glass) ✔️ Proves classification (e.g., “Acrylic resin – non-glass”)
✅ Certificate of Origin (CO) ✔️ Needed for IEEPA/301 compliance
✅ Packing List ✔️ Shows quantity, packaging, and item types
✅ Test Report (RoHS, CE, FCC if applicable) ✔️ Optional but recommended for high-value shipments

✅ 2.申报技巧(Key Rules)

🔥 “Material First, Form Second, Name Last – Tax Depends on What It Is, Not What It Looks Like!”

Scenario Correct HS Code Wrong Code Risk
Glass ornament (real or fake) 7018.90.50.00 or 7018.10.50.00 3926.40.00.90 +25% tax
Plastic bow or ribbon 3926.40.00.10 9505.10.25.00 +10% tax
Fabric or paper ornament 9505.10.25.00 7018.90.50.00 +25% tax
Mixed-material ornament (plastic + metal) Check dominant material Split申报 High risk of audit

✅ 3. Special Cases & Solutions

Situation Recommended Action
Ornament with LED lights Do NOT use these codes — use 8539.20.00.00 instead (electrical)
Handmade glass ornament Use 7018.90.50.00 — even if artisan-made
Ornament from Vietnam/Mexico Can apply for IEEPA exemption0% duty
High-value shipment (>$2K) Apply for Advance Ruling (Pre-Clearance) — avoid disputes
Bulk shipment with mixed materials Separate by material type — don’t mix glass & plastic in one entry

🌍 5. Global Market Comparison (2026)

Country Recommended HS Code Duty Rate Certification Notes
🇺🇸 USA 9505.10.25.00, 7018.10.50.00, etc. 10%–41.6% None (unless LED) High IEEPA/301 impact
🇨🇳 China 9505.10.25.00 5% CCC (if electronic) No extra tariffs
🇪🇺 EU 9505.10.25.00 0% (if CE) CE, RoHS No IEEPA/301
🇦🇺 Australia 9505.10.25.00 5% RCM No extra duties
🇯🇵 Japan 9505.10.25.00 0% PSE No extra duties

📌 Insight:
- The U.S. is the only market with IEEPA + 301 tariffs on Christmas ornaments.
- China-origin goods face the highest cost — consider Vietnam/Mexico production to avoid 35%+ tariffs.


📌 6. Common Mistakes & How to Avoid Them

Mistake 1: Calling a glass ornament a “plastic one” to reduce tax
👉 Result: 41.6% → 15.3%Underpayment → Audit + Penalties

Mistake 2: Grouping glass and plastic ornaments in one shipment
👉 Result: Customs may reclassify all items to highest-risk category → +25% tax

Mistake 3: Using generic name like “Christmas Decor” without material details
👉 Result: Customs may default to highest-duty codeDelays & Rejection

Best Practice:

Use precise names like:
- “Glass Christmas Ornament – Lampworked, 3-inch Sphere, Non-Electrical, Made in China”
- “Plastic Holiday Bow – 5 cm, Decorative, for Tree Use, Non-LED”


🎯 7. Final Verdict: Master the Code, Master the Cost!

🎯 Remember the Golden Rule:

🔹 “Material Dictates Tax, Not Name or Shape”
🔹 “Glass = High Tax, Plastic = Medium Tax, Fabric = Low Tax”
🔹 “China Origin = IEEPA 10% + 301 if applicable”


📌 Pro Tip:

If your ornaments are made in Vietnam, Mexico, or Thailand, apply for IEEPA exemptionduty drops to 0%!
Apply for Advance Ruling before shipping to lock in HS code and avoid surprises.


📣 Take Action Now!

📞 Contact a customs broker with U.S. experience
📥 Submit product photos, material data, and invoice
🚀 Get HS Code pre-approvalavoid delays, save thousands


Your Christmas Decor Can Cross Borders — But Only If You Classify It Right!
💼 Precision in HS Code = Profit in Your Pocket!

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。