Customs Knowledge: How to classify Christmas products

How to classify Christmas products

 

 

 

Early snow and hot coffee, elk and Christmas tree, the romantic Christmas season is coming soon, and naturally, a dazzling array of Christmas decorations are needed to enhance the festive atmosphere. China is the main manufacturer and exporter of Christmas products. How should we classify all kinds of Christmas products? The tariff number column 9505.1000 in the "Import and Export Tariff Regulations" specifically lists Christmas products, but not all Christmas related products are included here.

Whenever Christmas comes, there is always a Christmas tree to enhance the atmosphere. Nowadays, most Christmas trees are artificially made of polyvinyl chloride or other materials, but many European and American families still prefer to use evergreen trees such as cedar to make natural Christmas trees.

 

 

 

Q: How should artificial Christmas trees and natural Christmas trees be classified?

 

 

 

A: The former is undoubtedly included in the tariff code column 9505.1000, while the latter is usually sawn off at the time of production and is clearly not suitable for further planting. According to the exclusivity clause of heading 95.01 and the annotation of heading 06.04, natural Christmas trees should be included in Chapter 6.

 

 

 

 

 

Every Christmas tree is adorned with sparkling colored lights, making every night of the Christmas season particularly bright and romantic.

 

 

 

Q: Where should these colorful light strings go?

 

 

 

A: Tax item 95.05 excludes various electrical flower light strings, while the tax code column 9405.3000 specifically lists complete sets of lighting fixtures for Christmas trees.

 

 

 

 

 

On Christmas Eve, children will hang Christmas stockings at the bedside, waiting for the arrival of Santa Claus. Little feet will also wear warm red, green, and white Christmas socks. So the problem arises again

 

 

 

Q: Where do these two types of Christmas socks belong?

 

 

 

According to the heading notes, heading 95.05 does not include items that contain holiday designs, decorations, symbols or patterns and have practical functions, such as tableware, kitchenware, toiletries, carpets, and other textile floor coverings, clothing, bedding, dining tables, toiletries, and kitchen fabrics. Therefore, Christmas socks containing gifts belong to the category of Christmas commodities and are classified under tariff number 9505.1000, while truly wearable knitted or crocheted socks, even if rich in Christmas elements, should still be classified under tariff heading 61.15.

 

 

 

 

 

Santa Claus brought beautifully packaged Christmas gifts, and the smiling faces of the children who opened the gifts were the guardians of their family's innocence.

 

 

 

Q: How should these exquisite packaging items be classified?

 

 

 

A: Plastic or paper packaging materials used for holidays should be classified according to their constituent materials, for example, classified in Chapter 39 or Chapter 48.

 

 

 

Summary:

 

 

 

The Christmas items included in heading 95.05 are usually not made of durable materials due to their specific purposes, such as Christmas wreaths for decorating rooms, metal foils, colored balls, dolls for Christmas tree decoration, and traditional Christmas items such as artificial Christmas trees, Jesus Christmas maps, Christmas firecrackers, imitation Christmas stoves, etc. The goods excluded from tax heading 95.05, on the other hand, are generally those that not only have Christmas elements but also practical functions, such as textile Christmas clothing, Christmas candles, ceramic tableware, etc.