decoration set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9505105020 | 10.0% | CN | US | 官方文档 |
| 6304910170 | 23.3% | CN | US | 官方文档 |
| 9505102500 | 10.0% | CN | US | 官方文档 |
| 6304996040 | 20.7% | CN | US | 官方文档 |
| 3926400010 | 15.3% | CN | US | 官方文档 |
商品图片
AI分析
🎄 Decoration Set (Holiday Ornaments & Decorative Kits)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Decoration Sets"?
A "Decoration Set" is a broad category used primarily for Christmas, Halloween, or general holiday celebrations. It typically includes items like plastic ornaments, tinsel, fabric snowflakes, or mixed-material gift packs. In international trade, because these sets often lack a single defining material or have mixed components, customs classification relies heavily on "Essential Character" or "Catch-all" (Duty-of-Residue) principles.
Key Classification Dilemmas:
Is it a Festival Article (9505) If the set is purely for festive amusement/decoration and contains no other significant material (like textiles or plastics used as raw materials), it often falls under Chapter 95.
* Is it a Household Textile? If the set is predominantly fabric-based (e.g., felt snowflakes, fabric banners), it may fall under Chapter 63.
* Is it Plastic/Miscellaneous? If it contains mixed materials where no single character dominates, or if it doesn't fit specific festive categories, it may be classified under Chapter 39 (Plastics) or 9405/6304* as a catch-all.
⚠️ Critical Distinction:
- If the item is specifically for Christmas/Festivals and lacks a predominant material → 9505.
- If it is a general household textile decoration (not strictly holiday-specific) → 6304.
- If it is a mixed set with plastic components as the main value contributor → 3926 or 6304.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential HS Codes for "Decoration Set," ranked by logic and tax implication:
| HS Code | Product Description | Logic/Summary | Total Tax Rate | Key Tariff Breakdown |
|---|---|---|---|---|
9505.10.50.20 |
Festive/Christmas Articles (Other) | Specifically matches "Decoration Set" for Christmas celebrations. No material conflict. Classified as "Other" festive items. | 10.0% | Base: 0% Add'l: 0% Section 301 (122 Clause): 10% |
9505.10.25.00 |
Festive/Christmas Articles (Other) | Matches decorative purpose and form. Inferred as Christmas/Holiday decoration category. No material conflict. | 10.0% | Base: 0% Add'l: 0% Section 301 (122 Clause): 10% |
3926.40.00.10 |
Plastic Articles for Decoration | Purpose is decorative. No material conflict, but inferred to potentially contain Plastic materials. | 15.3% | Base: 5.3% Add'l: 0% Section 301 (122 Clause): 10% |
6304.99.60.40 |
Other Furnishing Articles (Textile) | Treated as household textile decorations. No clear material description, fits "Other" catch-all logic. | 20.7% | Base: 3.2% Add'l: 7.5% Section 301 (122 Clause): 10% |
6304.91.01.70 |
Other Furnishing Articles (Textile) | Inferred as finished decorative articles. No explicit material description, fits "Other household articles" catch-all. | 23.3% | Base: 5.8% Add'l: 7.5% Section 301 (122 Clause): 10% |
🔍 Key Observation:
- Codes9505.10.50.20and9505.10.25.00offer the lowest tax rate (10% Total) They are the most favorable if the product can be proven as a dedicated festival/Christmas decoration. - Codes6304.xxxxcarry higher rates (20.7% - 23.3%) because they are subject to additional USITC duties (7.5%) on top of the base and Section 301 rates. - Code3926.40.00.10(15.3%) is a middle ground, assuming plastic components are dominant.
💰 III. 2026 Latest Tariff Rate Detail (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Inferred from Section 301/122 Clause mentions)
✅ Effective Time: Current US Trade Policy (Post-2025 adjustments)
🎯 1. 9505.10.50.20 / 9505.10.25.00 —— The "Best Case" Scenario (Festive Articles)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (Ad Valorem) |
| USITC Surtax | 0% (No additional 301 or Section 232 duties apply to this specific subheading in the provided data) |
| IEEPA/Section 301 Surtax | +10% (Targeting China/HK products, referenced as "122 Clause") |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❓ Check Specifics: Usually, Section 301 goods are excluded from De Minimis ($800 threshold), but the data states "122 Clause 10%". Caution: Ensure De Minimis exemption is NOT denied. If denied, full duty applies. |
| Legal Path | IEEPA: 122 Clause → USITC: 9505.10.xxxx |
📌 Interpretation:
- This is the optimal classification for cost-saving. - The "122 Clause" refers to specific Section 301 tariff lists. A 10% rate is significantly lower than the standard 25% or 7.5% add-ons seen in other categories. - Crucial: You must prove the goods are for festive/Christmas use to justify HS 9505.
🎯 2. 3926.40.00.10 —— Plastic Decorative Articles
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| USITC Surtax | 0% (In this specific data entry, add'l is 0.0%) |
| IEEPA/Section 301 Surtax | +10% |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❓ Likely Denied for Section 301 goods |
| Legal Path | IEEPA: 122 Clause → USITC: 3926.40.00.10 |
📌 Interpretation:
- Used if the set is predominantly plastic or if it doesn't fit the "festive" definition strictly. - Higher base duty than 9505.
🎯 3. 6304.91.01.70 / 6304.99.60.40 —— Textile/Furnishing Articles (High Cost)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% - 5.8% |
| USITC Surtax | +7.5% (Specific to certain textile/household articles under USITC rules) |
| IEEPA/Section 301 Surtax | +10% |
| Total Effective Rate | 20.7% - 23.3% |
| Tax Calculation | CIF Value × (20.7% or 23.3%) |
| De Minimis Eligibility | ❌ Likely Denied due to high composite rate and textile restrictions |
| Legal Path | IEEPA: 122 Clause → USITC: 6304.xxxx → FOOTNOTE: Add'l Duty |
📌 Interpretation:
- These rates include a 7.5% USITC surtax which is not present in the 9505 or 3926 classifications. - Avoid this classification if possible, unless the product is undeniably a textile furnishing article (e.g., heavy fabric tapestries) and cannot be classified as festive decor.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Photos | ✔️ | Must clearly show festive motifs (snowflakes, stars, Santa, trees) to justify HS 9505. |
| ✅ Material Composition | ✔️ | List all materials (Plastic, Fabric, Paper, Glue). If mixed, argue which component gives the "essential character." |
| ✅ Usage Description | ✔️ | Explicitly state: "For Christmas/Holiday Decoration Only." Avoid vague terms like "Home Decor." |
| ✅ Bill of Lading / Invoice | ✔️ | Item description must match HS Code logic. E.g., "Christmas Decoration Set" not just "Plastic Toys." |
| ✅ Certificate of Origin | ✔️ | Required to determine Section 301 applicability. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Festive First, Plastic Second, Textile Last!"
| Scenario | Recommended HS Code | Tax Rate | Why? |
|---|---|---|---|
| Christmas Ornaments (Plastic, Glass, Wood) | 9505.10.50.20 or 9505.10.25.00 |
10% | Lowest tax. Proves festive intent. |
| Mixed Decor (Plastic + Fabric, Plastic Dominant) | 3926.40.00.10 |
15.3% | Middle ground. Avoids high textile surtax. |
| Heavy Fabric Decor (Tapestries, Felt Banners) | 6304.99.60.40 |
20.7% | High risk. Only use if clearly textile-based and not primarily "festive novelty." |
| General Household Ornaments (No specific holiday) | 6304.91.01.70 |
23.3% | Avoid. Highest tax. |
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| Sets with Toys (e.g., Ornaments inside a plush toy) | Risk: May be classified as Toys (9503) or Games. Ensure the ornament is the primary item. |
| LED Light Sets | If lights are integral, consider 9405.40 (Lighting). Check if 10% rate applies. If lights are separate, classify separately. |
| De Minimis ($800) | Warning: With 10%+ tariffs, De Minimis exemption is often denied for Chinese-origin Section 301 goods. Budget for full duty payment even for small parcels. |
| Packaging | If the "Set" is just items in a box, the box is packaging. If the box is part of the decoration (e.g., a decorative box), it stays in the main HS. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tax (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9505.10.50.20 |
10.0% | ASTM F963 (if toy-like) | Best Rate. Avoid 6304 due to 7.5% add'l. |
| 🇨🇳 China | 9505.10.00.00 |
0% - 10% | CCC (if electrical) | No Section 301. |
| 🇪🇺 EU | 9505.10.00 |
0% | CE (if electrical) | Generally low duty for festive items. |
| 🇬🇧 UK | 9505.10.00 |
0% | UKCA | Post-Brexit rules similar to EU. |
📌 Conclusion:
- USA is the most complex market due to Section 301/122 clauses.
- Misclassification as Textile (6304) in the US results in a ~10-13% higher tax burden compared to Festive Articles (9505).
- Accurate Product Naming is critical. Use "Christmas Decoration Set" instead of "Home Decor Kit."
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Classifying Christmas Ornaments as "General Plastic Parts" (3926)
👉 Result: 15.3% tax.
👉 Fix: Prove festive intent → Re-classify to 9505 (10%). Save 5.3%!
❌ Error 2: Classifying Fabric Snowflakes as "Textile Articles" (6304)
👉 Result: 20.7% - 23.3% tax due to 7.5% USITC surtax.
👉 Fix: If used for Christmas, argue "Festive Article" (9505). Tax drops to 10%. Save ~10-13%!
❌ Error 3: Ignoring "De Minimis" Status
👉 Result: Shipments <$800 are suddenly taxed at 10-23% instead of 0%.
👉 Fix: Check latest CBP guidance on Section 301 De Minimis exclusions. Assume taxes apply.
❌ Error 4: Vague Description "Decoration Set"
👉 Result: Customs officer uses "Catch-All" (6304.91.01.70) → 23.3%.
👉 Fix: Specify "Christmas Tree Ornaments" or "Holiday Decorations."
✅ Correct Practice:
"Christmas Decoration Set, Plastic Ornaments & Tinsel, HS Code 9505.10.50.20, Section 301 Rate 10%."
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Festive is Free(ish), Plastic is Mid, Textile is High!"
🔹 "9505 wins at 10%, 6304 bleeds at 23%!"
🔹 "Name it Christmas, Pay it Less!"
📌 Pro Tip:
If your decoration set contains LED lights, check if the lights constitute the "essential character." If so, 9405.40.80.00 might be relevant (check current rate). However, for simple ornaments, stick to 9505.
📣 Immediate Action:
📞 Verify your product photos show clear festive motifs.
📝 Draft commercial invoices with "Christmas/Holiday Decoration" in bold.
🚀 File pre-classification rulings if shipping large volumes to the US.
✨ Professional clearance starts with accurate classification!
💼 Your profit margin depends on this 10-digit code!
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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。