party decoration supplies
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9503000090 | 10.0% | CN | US | 官方文档 |
| 4911998000 | 17.5% | CN | US | 官方文档 |
| 9505906000 | 10.0% | CN | US | 官方文档 |
| 4911100080 | 17.5% | CN | US | 官方文档 |
| 9505904000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🎉 Party Decoration Supplies – Ultimate HS Code & Tariff Guide (2026 Edition)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 Latest Tariff Rules | Expert-Level Compliance Tips
📦 1. Product Definition & Classification: What Exactly Are "Party Decoration Supplies"?
Party decoration supplies refer to packaged sets of festive items used for celebrations such as birthdays, weddings, holidays, or themed events. These typically include:
- Decorative paper goods (banners, streamers, balloons)
- Printed cards, invitations, or greeting cards
- Disposable party favors (small gifts, trinkets, novelty items)
- Themed accessories (wigs, masks, tableware, napkins)
⚠️ Key Classification Principle:
- If the primary purpose is entertainment, celebration, or decoration, it falls under toys, models, or printed materials. - If no single item dominates the function, the overall use determines the HS code.
📊 2. HS Code Breakdown (2026 Official Tariff Table – U.S. Customs)
| HS Code | Product Description | Applicable Use Case | Tax Rate | Tax Composition |
|---|---|---|---|---|
9503.00.00.90 |
Toys, models, and related articles (not elsewhere specified) | General party kits with novelty items, small toys, or decorative play elements | 10.0% | Base: 0%, Section 122 Tariff: 10% |
4911.99.80.00 |
Other printed matter (not elsewhere specified) | Mixed printed items: banners, cards, invitations, promotional sheets | 17.5% | Base: 0%, Section 122 Tariff: 10%, Additional 7.5% |
9505.90.60.00 |
Other articles for festive or carnival use | Party supplies for holidays, carnivals, or entertainment events | 10.0% | Base: 0%, Section 122 Tariff: 10% |
4911.10.00.80 |
Other trade advertising material or commercial catalogues | Printed promotional items, event flyers, or marketing cards included in kits | 17.5% | Base: 0%, Section 122 Tariff: 10%, Additional 7.5% |
9505.90.40.00 |
Other party or festive articles | Directly labeled as "party supplies" with consumable gifts, disposable decor | 10.0% | Base: 0%, Section 122 Tariff: 10% |
🔍 Critical Insight:
- Multiple HS codes apply due to dual nature of the product: decorative + functional + printed. - The correct code depends on the dominant function of the package.
💰 3. 2026 U.S. Tariff Breakdown (Detailed Tax Clause Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN), Vietnam (VN), Mexico (MX), etc.
✅ Effective Date: January 1, 2026 (with retroactive enforcement)
🎯 1. 9503.00.00.90 – Toys & Related Articles (General Use)
| Item | Detail |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 122 Tariff | +10% (from U.S. Trade Act Section 122 – "Additional Tariffs on Certain Goods from China") |
| Total Duty | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Threshold | ❌ Not eligible (denied under U.S. de minimis rule for China-origin goods) |
| Legal Basis | USITC:9503.00.00.90 → Section 122: 122.11.01 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies when the main component is a toy-like item (e.g., plastic mini figures, novelty hats, fun accessories). - No additional 7.5% — only 122 clause applies.
🎯 2. 4911.99.80.00 – Other Printed Matter (General Printed Goods)
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| Section 122 Tariff | +10% |
| Additional Tariff (USITC) | +7.5% (from USITC Footnote 9903.88.01 – "Special Tariff on Printed Materials from China") |
| Total Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis | USITC:4911.99.80.00 → Section 122: 122.11.01 → USITC Footnote: 9903.88.01 |
📌 Explanation:
- Applies when printed materials dominate the package (e.g., banners, invitations, cards). - Double layer of tariffs: 10% (Section 122) + 7.5% (USITC special tariff). - Highest risk category for overpayment if misclassified.
🎯 3. 9505.90.60.00 – Other Articles for Festive or Carnival Use
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| Section 122 Tariff | +10% |
| Additional Tariff | 0% |
| Total Duty | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis | USITC:9505.90.60.00 → Section 122: 122.11.01 |
📌 Explanation:
- Best fit for pure party kits (e.g., birthday sets with plates, napkins, hats, streamers). - No extra 7.5% — only Section 122 applies. - Most favorable among the 5 codes for festive goods.
🎯 4. 4911.10.00.80 – Trade Advertising or Commercial Catalogues
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| Section 122 Tariff | +10% |
| Additional Tariff (USITC) | +7.5% |
| Total Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis | USITC:4911.10.00.80 → Section 122: 122.11.01 → USITC Footnote: 9903.88.01 |
📌 Explanation:
- Applies only if the printed items are marketing or promotional (e.g., event flyers, brand cards, catalogs). - Same as 4911.99.80.00 — highest tax burden.
🎯 5. 9505.90.40.00 – Other Party or Festive Articles
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| Section 122 Tariff | +10% |
| Additional Tariff | 0% |
| Total Duty | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis | USITC:9505.90.40.00 → Section 122: 122.11.01 |
📌 Explanation:
- Best choice for standard party gift sets with no dominant printed or toy component. - Lowest risk of overpayment. - Most commonly used by exporters.
🛠️ 4. Customs Clearance Best Practices (Pro Tips for Success)
✅ 1. Essential Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state: "Party Decoration Kit – Contains Decorations, Printed Cards, and Disposable Items" |
| ✅ Packing List | ✔️ | List all components by type and quantity |
| ✅ Product Photos (with label) | ✔️ | Show packaging, contents, and branding |
| ✅ Certificates (FCC, CE, RoHS) | ✔️ | If applicable (e.g., electronic items) |
| ✅ Origin Certificate (CO) | ✔️ | For preferential tariff claims (e.g., Vietnam, Mexico) |
| ✅ Product Description (in English) | ✔️ | Use exact terms from HS code definitions |
✅ 2.申报技巧(Key Rules to Avoid Penalties)
🔥 "Dominant Function First, Print vs. Toy, Label Clearly!"
| Scenario | Correct HS Code | Why |
|---|---|---|
| Kit with balloons, hats, streamers, cards | 9505.90.40.00 |
Dominant use: festive decoration |
| Kit with plastic toys, mini figures, novelty gifts | 9503.00.00.90 |
Dominant use: toys |
| Kit with printed banners, invitations, flyers | 4911.99.80.00 or 4911.10.00.80 |
Dominant use: printed matter |
| Kit with both toys and printed cards | Choose based on value or function | Higher value item determines code |
| Kit with no clear dominant item | 9505.90.40.00 |
Safest default for party goods |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Kit from China | Avoid 4911.99.80.00 or 4911.10.00.80 — 17.5% tax is very high |
| Kit from Vietnam/Mexico | Apply for CO — may qualify for 0% duty under trade agreements |
| High-value kits (> $1,000) | Apply for Advance Ruling (Pre-Ruling) to lock in HS code |
| Recurring shipments | Use HTSUS Binding Ruling to avoid disputes |
| Mixed components (toys + paper) | Declare as "Party Decoration Set" — not "toy set" or "printed goods" |
🌍 5. Global Customs Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 9505.90.40.00 |
10% (China) | FCC, RoHS | No de minimis |
| 🇨🇳 China | 9505.90.40.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 European Union | 9505.90.40.00 |
0% (if CE) | CE, RoHS | No 122 clause |
| 🇦🇺 Australia | 9505.90.40.00 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 9505.90.40.00 |
0% | PSE | No additional duties |
📌 Insight:
- U.S. is the only market with Section 122 + USITC tariffs on party goods. - Vietnam/Mexico origin can reduce tax to 0% under trade agreements.
🚨 6. Common Mistakes & Costly Errors
❌ Mistake 1: Using 4911.99.80.00 for a toy-heavy kit
👉 Result: 17.5% duty instead of 10% → Extra cost: 7.5% of CIF value
❌ Mistake 2: Labeling as "toy set" when it's mostly paper decor
👉 Result: Incorrect code → Penalties, delays, or seizure
❌ Mistake 3: Not declaring dominant function in invoice
👉 Result: Customs reclassification → Back taxes + interest
❌ Mistake 4: Using "party supplies" without specifying contents
👉 Result: No clear HS code → Random assignment → High risk
✅ Correct Approach:
"Party Decoration Kit – Includes 100 pcs of printed banners, 20 plastic hats, 50 streamers, 10 novelty cards – for birthday celebration"
🎯 7. Final Verdict: Optimize Your Export Strategy
🎯 Best HS Code for Most Party Kits:
✅
9505.90.40.00– 10% duty, lowest risk, widely accepted
🎯 Avoid if Possible:
❌
4911.99.80.00&4911.10.00.80– 17.5% → Too high for most exporters
🎯 Pro Tip:
🔹 Use origin from Vietnam/Mexico to avoid Section 122 tariffs
🔹 Apply for Advance Ruling for high-volume shipments
🔹 Use standardized product descriptions to prevent reclassification
📌 Summary: The 3 Golden Rules for Party Decoration Supplies
- Dominant Function Rules: Is it a toy? A printed item? A festive kit?
- Origin Matters: China → 10% or 17.5% | Vietnam/Mexico → 0% (if CO provided)
- Label Clearly: Use exact terms from HS code definitions in invoice and packing list
📣 Action Now!
📞 Contact a U.S. Customs Broker + Submit product photos + Request HS Code Pre-Ruling
🚀 Reduce risk, cut costs, and ensure smooth customs clearance — every time!
✨ Smart Exporting Starts with Smart Classification!
💼 Your profit margin depends on the right HS code — don’t gamble!
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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。