HS 950590 Other
Quick Answer: Articles for festive, carnival or other entertainment, not elsewhere specified, imported under HS 950590 enter the UK at 2.00%, the EU at 2.70%, and the US with rates varying from Free to 70% ad valorem. This residual classification applies to items intended for celebrations, parties, or amusement that do not fit into more specific HS headings within Chapter 95. Importers should exercise caution as the broad nature of "Other" can lead to varied interpretations and duty rates across jurisdictions. CustomTariffs aggregates this data, highlighting the importance of precise product descriptions for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9505900000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9505900000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9505902000 | Free | — | ["No."] |
| 9505906000 | Free | — | ["No."] |
| 950590 | — | — | — |
| 9505904000 | 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 950590 cover?
This subheading covers other festive, carnival, or other entertainment articles and parts and accessories thereof, not elsewhere specified or included within Heading 9505. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category is for items intended for celebration, amusement, or entertainment that do not fit into more specific subheadings within 9505. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this code is a catch-all for such goods.
What falls outside HS 950590?
The following products are excluded from HS 950590: items specifically classified under other subheadings of Heading 9505, such as articles for Christmas trees (950510) or other carnival articles (950590). Additionally, toys (Chapter 95), games (Chapter 95), and sporting goods (Chapter 95) that are not primarily intended for festive or entertainment purposes as defined by 9505 are classified elsewhere. For example, a board game with a holiday theme might be classified under 9504, not 950590.
What are common classification mistakes for HS 950590?
A common error is the misclassification of general novelty items or promotional merchandise as festive articles under HS 950590. According to General Interpretative Rule 3(b) of the Harmonized System, classification should be based on the essential character of the good. If an item's primary purpose is not festive or entertainment, but rather functional or promotional, it should be classified accordingly, potentially in other chapters like Chapter 39 for plastic articles or Chapter 69 for ceramic articles.
How should importers classify products under HS 950590?
The correct procedure for classifying products under HS 950590 involves a thorough examination of the product's intended use and characteristics. Importers and customs brokers should consult the official Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. If the product is a festive, carnival, or entertainment article and does not fit into a more specific category within Heading 9505, then 950590 is the appropriate classification.
How is the duty calculated for products under HS 950590?
A set of 100 novelty plastic noisemakers, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 950590.
Which trade agreements reduce duties for HS 950590?
Several free trade agreements may reduce the applicable duty rate for HS 950590, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. For goods originating from developing countries, the Generalized System of Preferences (GSP) may offer reduced or "Free" duty rates. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the origin country and the specific agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 950590, and how can I determine the applicable rate for my shipment?
HS code 950590 covers 'Other festive, carnival or other entertainment articles, including magic tricks and appliances'. The Most Favored Nation (MFN) duty rate in the United States is 2.00% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs) or special trade programs. For example, goods from certain countries might enter duty-free. To determine the exact rate, consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) and consider any applicable trade agreements. Always verify the specific rate based on the country of origin and the terms of any relevant trade agreement.
How is the import duty for HS code 950590 calculated, and can you provide an example?
The duty for HS code 950590 is typically calculated on an ad valorem basis, meaning it's a percentage of the item's customs value. For instance, if the MFN duty rate is 2.00% and you import an item valued at $10,000, the duty would be calculated as follows: $10,000 (Customs Value) × 0.02 (Duty Rate) = $200.00. If a specific duty rate (e.g., per unit) also applies, the importer must pay the higher of the two duties. Always ensure your customs value is accurately declared, as this forms the basis for ad valorem duty calculations.
What are the classification criteria for items falling under HS code 950590, and what distinguishes them from other entertainment articles?
HS code 950590 is a residual category for festive, carnival, or other entertainment articles that are not specifically listed under other headings within Chapter 95. This includes items such as party favors, novelty items, costume accessories (unless classified elsewhere), magic tricks, and general entertainment appliances not elsewhere specified. The key is that the article must be primarily intended for festive occasions, carnivals, or general entertainment. Items with a primary function other than entertainment, even if used during celebrations, would likely be classified elsewhere. For definitive classification, refer to the Explanatory Notes of the Harmonized System (WCO) and the specific tariff schedule of the importing country.
What documentation is typically required when importing goods under HS code 950590?
When importing goods classified under HS code 950590, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the nature of the 'other' entertainment article and its country of origin, additional documentation might be necessary. This could include safety certifications (e.g., for toys or items intended for children), proof of origin, or specific declarations to ensure compliance with import regulations. Always check with the customs authority of the importing country for any specific requirements.
Do trade agreements like USMCA or agreements with the EU significantly impact the duty rates for HS code 950590?
Yes, trade agreements can significantly impact duty rates for HS code 950590. For example, if the goods originate in a country with a Free Trade Agreement (FTA) with the United States, such as under the United States-Mexico-Canada Agreement (USMCA), preferential duty rates, often Free, may apply. This means the MFN rate of 2.00% could be reduced or eliminated, provided the goods meet the rules of origin stipulated in the agreement. Importers must obtain a valid Certificate of Origin and ensure all conditions of the FTA are met to claim these preferential rates. Consult the specific text of the relevant trade agreement and the HTSUS for details on origin rules and preferential treatment.