HS 950510 Articles for Christmas festivities
Quick Answer: Articles for Christmas festivities imported under HS 950510 enter the UK at rates including 0.00% and 2.00%, the EU at rates including 0.00% and 2.70%, and the US at rates including Free and 80%. This classification covers a wide array of items specifically designed for Christmas celebrations, such as Christmas ornaments, decorations, and nativity scenes. Importers should be aware that the US has a significantly higher tariff rate for some items within this category, potentially impacting landed costs. According to CustomTariffs data, careful review of the specific subheadings in each jurisdiction is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9505100000 | — | — | — |
| 9505101000 | 0.00 % | — | — |
| 9505109000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9505100000 | — | — | — |
| 9505101000 | 0.00 % | — | — |
| 9505109000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9505104010 | — | — | ["No."] |
| 9505103000 | Free | — | ["No."] |
| 950510 | — | — | — |
| 9505101000 | Free | — | ["No."] |
| 9505101500 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 950510 cover?
This subheading covers articles and decorations specifically intended for Christmas festivities. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items such as Christmas tree ornaments, nativity scenes, and other decorative articles used during the Christmas season. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing a wide array of festive paraphernalia designed for celebration.
What falls outside HS 950510?
The following products are excluded from HS 950510: general decorative items not specifically associated with Christmas, such as generic party decorations, seasonal items for other holidays (e.g., Halloween or Easter), and toys that may be used during Christmas but are not exclusively for festive decoration. For instance, a generic plush animal not marketed as a Christmas ornament would likely be classified under Chapter 9503 as a toy, not under 950510.
What are common classification mistakes for HS 950510?
A common error is misclassifying general festive items or toys as Christmas decorations. For example, a Santa Claus figurine intended as a toy for children would fall under heading 9503, not 950510, as per General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Items that are multi-purpose or not exclusively for Christmas festivities often lead to incorrect classification.
How should importers classify products under HS 950510?
The correct procedure for classifying products under HS 950510 involves a thorough examination of the product's intended use and design. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. Confirming that the article is specifically designed and marketed for Christmas festivities is paramount to accurate classification.
How is the duty calculated for products under HS 950510?
A set of 100 artificial Christmas tree ornaments, weighing 5 kilograms and declared at a customs value of $200 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared value ($200 USD × 5.0% = $10.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 950510?
Several free trade agreements may reduce the applicable duty rate for HS 950510, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible developing countries. To claim preference under USMCA, a compliant origin declaration is required; for GSP, a GSP Form A or equivalent self-certification may be necessary depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 950510, 'Articles for Christmas festivities'?
Import duty rates for HS code 950510 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 3.7% ad valorem. In the European Union, under the TARIC system, the rate is often 0.00% ad valorem, but specific national duties may apply. The UK Trade Tariff also lists a 0.00% duty rate for this code. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate. Some preferential trade agreements may offer reduced or free entry, so checking eligibility is recommended.
What specific criteria determine if an article falls under HS code 950510 for Christmas festivities?
HS code 950510 covers articles and decorations specifically intended for Christmas festivities. This includes items like Christmas tree ornaments, artificial Christmas trees (if not classified elsewhere), nativity scenes, and other decorative articles commonly associated with Christmas celebrations. The key is the specific use and association with Christmas. Items that are generally decorative but not exclusively or primarily for Christmas festivities would likely be classified under different headings (e.g., 3926 for plastic articles, 7020 for glass articles, or 9503 for toys).
Are there any special documentation requirements for importing goods classified under HS 950510?
While there are no unique, overarching documentation requirements specifically for HS 950510 beyond standard import documentation, importers and customs brokers must ensure the commercial invoice accurately describes the goods, their intended use (Christmas festivities), and their value. Certificates of origin may be required if preferential duty rates are claimed under a trade agreement. For certain decorative items, safety compliance documentation (e.g., for flammability or material content) might be necessary depending on the importing country's regulations, though not directly tied to the HS code itself.
How is the import duty calculated for HS code 950510, using a hypothetical example?
Import duty for HS code 950510 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of Christmas ornaments is valued at $10,000 USD and the MFN duty rate in the US is 3.7%, the duty would be calculated as: $10,000 (Customs Value) × 0.037 (Duty Rate) = $370.00 USD. This amount is the calculated import duty. It's important to note that other fees, such as merchandise processing fees or specific taxes, may also apply.
Do trade agreements, such as the USMCA or EU trade deals, offer preferential duty rates for HS code 950510?
Trade agreements can significantly impact duty rates for HS code 950510. For example, goods originating from Canada or Mexico and meeting the rules of origin under the United States-Mexico-Canada Agreement (USMCA) may be eligible for 0.00% duty in the United States. Similarly, many free trade agreements the EU has with third countries offer preferential rates, often reducing duties to 0.00% for eligible goods. Importers must obtain a valid Certificate of Origin from the exporter to substantiate the claim for preferential treatment under any applicable trade agreement.