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China → United StatesHS 950510Other articles for Christmas festivitiesTake care

Toys, games and sports requisites; parts and accessories thereof › carnival or other entertainment articles

Other articles for Christmas festivities

HS 950510China → United States

Destination duty
0%
General
Federal VAT / GST
None
Clearance difficulty
Take care

1Overview

  • Destination duty: Free (General, same on all 6 lines) — No preferential agreement with China — the basic / MFN rate applies.
  • Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
  • This code covers: Other articles for Christmas festivities
  • Additional tariffs: at least +12.5% — Section 301 forced-labor duty (China) (Re-verified 2026-09-15: no change.)part of this HS code only
  • Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov

Key points

  • De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
  • No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
  • US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
  • The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
  • The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.

Key points on the origin side

  • Customs registration as consignor is required before exporting; foreign trade operator registration was abolished from 2022-12-30.
  • Most goods carry no export duty; only the limited list in the Import and Export Tariff carries an export duty or provisional export rate.
  • Exports are zero-rated or exempt for VAT, and a qualifying exporter claims the refund at the rate published for the commodity code.
  • Check the regulatory condition code on the commodity code to see whether an export licence, a dual-use licence (State Council Decree 792) or statutory inspection applies. MOFCOM and GACC publish the dual-use licensing catalogue each year.
  • Certificates of origin are issued by customs or CCPIT and are what the buyer uses to claim preference at destination.
  • Statutory inspection is governed by the Catalogue of Import and Export Commodities Subject to Compulsory Inspection (the 法检 catalogue), shown as customs supervision condition A (import inspection) / B (export inspection) on the commodity code and adjusted by GACC announcement from time to time (latest adjustment: GACC Announcement 2026 No. 97, effective 2026-07-16). Check the supervision conditions of your code before declaring.

As of: 2026 HTS Rev.15 · Guidance as of: 2026-09

2Classification

HS6 names

  • enOther articles for Christmas festivities
  • zh_hant其他耶誕節用品
  • zh_hans其他耶诞节用品

United States tariff lines

LineDescription
9505.10.10.00Of glassFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Christmas ornaments
9505.10.15.00Of woodFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Christmas ornaments › Other
9505.10.25.00OtherFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Christmas ornaments › Other
9505.10.30.00Nativity scenes and figures thereofFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof
9505.10.40Of plasticsFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Other
9505.10.40.10Artificial Christmas treesFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Other › Of plastics
9505.10.40.20OtherFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Other › Of plastics
9505.10.50OtherFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Other
9505.10.50.10Artificial Christmas treesFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Other › Other
9505.10.50.20OtherFestive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof › Articles for Christmas festivities and parts and accessories thereof › Other › Other
China export-side line (reference)
  • 95051000-圣诞节用品

Top 3 United States rulings

Not your product? Search again

As of: 2026 HTS Rev.15

3Duty & tax

No preferential agreement with China — the basic / MFN rate applies.

LineDescriptionGeneralSpecialColumn 2
9505.10.10.00Of glassFree—60%
9505.10.15.00Of woodFree—20%
9505.10.25.00OtherFree—20%
9505.10.30.00Nativity scenes and figures thereofFree—80%
9505.10.40Of plasticsFree—60%
9505.10.40.10Artificial Christmas trees———
9505.10.40.20Other———
9505.10.50OtherFree—90%
9505.10.50.10Artificial Christmas trees———
9505.10.50.20Other———

Chapter 99 additional duties

at least +12.5%

Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.

MeasureAddsCh.99 lineStatus · as of · source
Section 301 forced-labor duty (China) (Re-verified 2026-09-15: no change.)12.5% added on top of the tariff rate.+12.5%9903.05.31, 9903.05.43in forcecourt challenge pendingAs of: 2026-09-15CBP CSMS #69326983, 23 July 2026 (re-read 2026-09-09)
Section 301 China Lists 1-4A (Re-verified 2026-09-15: no change.)only some of the 8-digit lines under this code are in scope (9505.10.10) — which line the goods take decides whether it is charged.some sub-lines Section 301 List 4A (7.5%)1 of 8 lines: 9505.10.10—not in total9903.88.01, 9903.88.02, 9903.88.03, 9903.88.15in forceAs of: 2026-09-15HTSUS ch.99 subchapter III U.S. note 20; USTR Section 301 lists
IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it.—not in total9903.01, 9903.02struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
IEEPA fentanyl duty (China, struck down)no longer collected (as of 2026-02-20). Shown because material published before that date still quotes it.—not in total9903.01struck downcourt challenge pendingAs of: 2026-02-20CRS LSB11398, Supreme Court rules against IEEPA tariffs
Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it.—not in total—expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026
Additional totalat least +12.5%

Caveats

  • The total is a floor, not a full estimate: Section 301 China Lists 1-4A (Re-verified 2026-09-15: no change.) could not be quantified from the HS code alone.
  • Part of this HS code is in scope and part is not (9505.10.10) — the 8-digit line the goods actually take decides.
  • These layers are defined at the 8- or 10-digit HTS line. An HS6 code (950510) can only give the general picture.
  • At least one of these duties is being challenged in court. It is being collected today, but that can change.
  • The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
  • Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
  • Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
De minimis status

US $800 de minimis exemption

Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.

Threshold:
US$800
Suspended:
2025-08-29
Statutory repeal:
2027-07-01
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.

As of: 2026-09-15

  • · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
  • · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
  • · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
  • · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
  • · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.

Landed-cost estimate

Duty rate used
0%
Customs value
—
Duty
—
Additional duty (Ch.99) (≥ 12.5%)
—
Federal VAT / GST
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026 HTS Rev.15

4Requirements

  • chapterCPSC

    Toys, games and sports requisites - CPSC consumer-product safety; Childrens Product Certificate (CPC) for childrens products; ASTM F963 toy standard. CPSC eFiling of Certificates of Compliance mandatory (2026).

    Confidence:
    chapter-heuristic
    cpsc.gov

CBP does not publish a complete per-HS PGA flag file, so this is mapped with a chapter/heading heuristic.

Agencies involved

  • U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
  • U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
  • U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
  • USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
  • Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
  • Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov

As of: 2026-08-27

5Documents

China export documents

  • Export goods declaration (出口货物报关单)
    Issued by:
    Consignor or an entrusted customs broker, filed through the Single Window
    When:
    Before the goods are loaded

    Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.

    Official page
  • Commercial invoice and packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued after loading

    Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.

    Official page
  • Export licence or dual-use item and technology export licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for controlled or licensed goods

    Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.

    Official page
  • Export inspection and quarantine documents
    Issued by:
    Customs
    When:
    Completed before declaration, for goods on the statutory inspection catalogue

    Includes sampling, inspection, quarantine treatment and the corresponding certificates.

    Official page
  • Certificate of origin
    Issued by:
    Customs or the China Council for the Promotion of International Trade (CCPIT)
    When:
    When the buyer claims a preferential rate at destination

    Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.

    Official page
  • Customs brokerage agreement
    Issued by:
    Exporter and customs broker
    When:
    Before entrusting the broker

    Sets out each party's declaration responsibilities and the scope of the authorisation.

    Official page
  • Export VAT refund documents
    Issued by:
    Exporter
    When:
    After the goods are declared for export and payment is received

    Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.

    Official page
  • Booking note or shipping order
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the customs supervision area and are loaded.

    Official page

United States import documents

  • CBP Form 3461, Entry/Immediate Delivery
    Issued by:
    U.S. Customs and Border Protection
    When:
    At or before arrival, filed electronically in ACE

    The release document. It may generally be filed up to five days before arrival.

    Official page
  • CBP Form 7501, Entry Summary
    Issued by:
    U.S. Customs and Border Protection
    When:
    Within 10 working days of release

    Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.

    Official page
  • Commercial invoice
    Issued by:
    Seller or exporter
    When:
    With the entry

    Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.

    Official page
  • Packing list
    Issued by:
    Seller or exporter
    When:
    With the entry

    Carton-level contents, weights and marks, used during examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Evidence of the contract of carriage and of the right to take delivery.

    Official page
  • Importer Security Filing (ISF 10+2)
    Issued by:
    Importer or its agent
    When:
    At least 24 hours before the cargo is loaded onto the vessel

    Ocean cargo only. It does not apply to air, truck or rail shipments.

    Official page
  • Customs bond, single transaction or continuous
    Issued by:
    Surety licensed by the U.S. Treasury
    When:
    In place before the entry is filed

    Required for formal entries and for the new postal informal entry process.

    Official page
  • Free trade agreement claim of origin
    Issued by:
    Exporter, producer or importer
    When:
    Held at the time the claim is made

    For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.

    Official page
  • Partner government agency data
    Issued by:
    FDA, USDA, FCC, CPSC, EPA and others
    When:
    With the entry

    Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.

    Official page

6Procedure

  1. Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
  2. Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
  3. Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
  4. ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
  5. Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
  6. LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
  1. Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
  2. Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
  3. Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
  4. Release and deliveryAfter release the goods leave the bonded air cargo facility.
  5. Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
  1. Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
  2. EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
  3. Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
  4. Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
  5. Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
  1. Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
  2. Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
  3. Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
  4. PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show China export-side steps
  1. Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
  2. Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
  3. DeclarationThe export declaration is filed through the Single Window after the goods have entered the customs supervision area and at least 24 hours before loading (GACC Decree 277, art. 7). The consignor may file directly or appoint a registered customs broker.
  4. Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
  5. Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
  6. Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.

7Difficulty

Take care

Score: 0.58

A signal derived from public data, not advice.

Why this reading

  • regime[CPSC] CPSC (children’s festive articles subset)Party/costume goods intended for children can fall under the children’s product rules (CPC + third-party testing); adult-only items do not.cpsc.gov2026-09-07
  • requirement1 destination import requirement(s) found: Toys, games and sports requisites - CPSC consumer-product safety; Childrens Product Certificate (CPC) for childrens products; ASTM F963 toy standard. CPSC eFiling of Certificates of Compliance mandatocpsc.gov2026-09-07
  • ambiguityClassification is contested — 1908 US rulings split across 17 subheadings.rulings.cbp.gov2026-09-07
  • timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov2026-09-07

Components

Import requirements0.42Toys, games and sports requisites - CPSC consumer-product safety; Childrens Product Certificate (CPC) for childrens products; ASTM F963 toy standard. CPSC eFiling of Certificates of Compliance mandato cpsc.govCBP publishes no complete per-HS PGA flag file, so a chapter/heading heuristic map is used (confidence=chapter-heuristic). customs_v0.sqlite:us_requirements
Classification ambiguity0.82US rulings: 1908, spread over 17 subheadings rulings.cbp.govUS CROSS: 1908 rulings, 27% of them decided on more than one line · 127 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.50CPSC (children’s festive articles subset) cpsc.gov
China origin-side note: No per-HS China export requirement table is held; CIQ inspection and export licensing must be checked separately.

As of: 2026-09-07

8Cases

Rulings held:Korea 8United States 1908Taiwan 1China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

United States rulings (destination)

Showing the 10 most recent of 1908 held

Show 5 more

China rulings (origin)

No public classification-ruling corpus exists for China, so there is nothing to show.

Show rulings from other countries (9)
  • KR관세평가분류원Christmas bauble ; Christmas Tree Bauble N16- 크리스마스 트리 장식용 방울을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 200mm(Φ)) - 작업과정Decided line: 9505100000Date: 2024-02-29Reference: CLIP-0072024000671
  • KR관세평가분류원Christmas bauble ; Christmas Tree Bauble N10- 크리스마스 트리 장식용 플라스틱 볼을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 150mm(Φ)) - 작업과정Decided line: 9505100000Date: 2024-02-29Reference: CLIP-0072024000670
  • KR관세평가분류원Christmas bauble ; Christmas Tree Bauble N20- 크리스마스 트리 장식용 플라스틱 볼을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 250mm(Φ)) - 작업과정Decided line: 9505100000Date: 2024-02-29Reference: CLIP-0072024000673
  • KR관세평가분류원Articles for Christmas festivities ; 45㎜ Snow globe With Santa Inside With Teacup Base; XG0322010- 티 컵 위에 유리제 워터볼(globe)이 놓여있는 형태로, 워터볼 안에 산타와 눈가루 모형이 들어 있으며 흔들면 눈가루 모형이 날리는 물품[규격: 약 4.8 × 6.8㎝] ※ 제시성분: (globe) 유리, 물, (받침대) resin - 용도: 테이블, 선반 등의 공간에 크리스마스 축제 장식 - 물품이미지Decided line: 9505100000Date: 2022-06-13Reference: CLIP-0072022001975
  • TW人造耶誕樹4呎 LED 聖誕樹(含變壓器)/00068CW/約1.2公尺高Decided line: 95051000108Date: 2016Reference: 105AA0132
  • KR관세평가분류원Articles for christmas festivities; PLASTIC FLOWERS; 호랑가시나뭇잎특정모양(호랑가시나뭇잎)으로 절단한 녹색의 파일직물과 적색의 타원 구상(호랑가시나무 열매)을 금속제 와이어를 플라스틱제 핀에 고정한 물품 - 용도: 크리스마스 케이크 등 장식Decided line: 9505100000Date: 2014-01-03Reference: CLIP-0072014000027
  • KR관세평가분류원Articles for christmas festivities; POLYMER CLAY; 앉은산타폴리염화비닐수지, 가소제, 색소 등을 혼합하여 앉아 있는 산타클로스 형상으로 만들어 건조시킨 후 하부에 플라스틱제 핀이 있는 받침대을 부착한 물품 - 용도: 크리스마스 케이크 등 장식Decided line: 9505100000Date: 2014-01-03Reference: CLIP-0072014000026
  • KR관세평가분류원ㅇ 품 명 : LIGHTED ROTATION SNOWMANㅇ 개 요 - 크리스마스 눈사람 형태로 콘센트를 연결하면 장식용 전구에 불이 켜지며 캐럴이 흘러나오며(볼룸조절 가능), 3단의 장남감 기차가 정해진 트랙을 따라 움직이는 장식품 ㅇ 물품의 형태 - 재질 : POLYRESIN, PLASTICDecided line: 9505100000Date: 2013-04-18Reference: CLIP-0072013001573
  • KR관세평가분류원ㅇ 품 명 : 아기예수탄생세트(Nativity Set)ㅇ 개 요 - 크리스마스에 집안 등을 장식하기 위한 물품으로 아기예수의 탄생을 표현하는 총 13개 조각세트 ㅇ 물품의 형태 - 재질 : resin(50%), stone powder(50%)Decided line: 9505100000Date: 2013-04-18Reference: CLIP-0072013001601

Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade · State Council: Regulations on the Export Control of Dual-Use Items (State Council Decree 792, in force 2024-12-01) · MOFCOM: 2026 Catalogue of Dual-Use Items and Technologies Subject to Import and Export Licensing (MOFCOM/GACC Announcement 2025 No. 91) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · China MOJ — Regulations for the Implementation of the Import and Export Commodity Inspection Law (State Council Order 447, rev. 2013), Art. 3 on the inspection catalogue

I am a: Individual / small seller — Changes which blocks are emphasised