HS code for artificial Christmas tree
The U.S. HS code for an artificial Christmas tree is usually 9505.10.40.10 (pvc), with no general duty and an estimated total of 12.5% from China and 12.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 37.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| PVC | 9505.10.40.10 | Free | 12.5% |
- 9505.10.40.10: Articles for Christmas festivities and parts and accessories thereof / Of plastics / Artificial Christmas trees
What decides the code
An artificial Christmas tree of plastics is a festive article for Christmas festivities, classified under heading 9505 in subheading 9505.10.40.10.
- The article is an artificial Christmas tree, which is an article for Christmas festivities, so it falls in heading 9505.
- The tree is made of plastics, which places it in the plastics statistical line under subheading 9505.10.40.
- The tree is decorative and not a toy, so it stays in heading 9505 rather than the toy headings.
Common mistakes
- Classifying the tree in 9405 as a lamp or lighting fitting is wrong because the tree is a festive decoration, not a light.
- Classifying the tree in 6702 as artificial flowers or foliage is wrong because an artificial Christmas tree is a Christmas festive article of heading 9505.
- Classifying the tree in 3924 or another plastics heading is wrong because heading 9505 covers Christmas festive articles of plastics.
Estimated U.S. duty by origin
- China
- 12.5% = Free general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 37.5%.
- Vietnam
- 12.5% = Free general + 12.5% Section 301: Forced labor action
For HTS 9505.10.40.10, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- PVC
- CN 9505 10 90, 2.7%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for an artificial Christmas tree?
The U.S. HTS code for an artificial Christmas tree is usually 9505.10.40.10 (pvc). The first six digits, 9505.10, are the international HS code.
What is the U.S. import duty on an artificial Christmas tree from China?
The U.S. general duty on HTS 9505.10.40.10 is Free. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 12.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 12.5%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.