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    9505.10.40

    Of plastics

    This code covers festive, carnival, and entertainment articles, specifically those made of plastic, including Christmas decorations. Use this code for importing these plastic items – duty is generally free for standard trade partners or eligible FTA programs – as it falls within the broader category of toys, games, and sports equipment.

    Of plastics

    Detailed information for HTS Code 9505.10.40

    This tariff code falls within Chapter 95, which covers toys, games, and sports equipment. Code 9505.10.40 specifically covers festive, carnival, or entertainment articles made of plastics, excluding those for Christmas, which are covered in a separate subdivision. This code is further divided into 9505.10.40.10 for artificial Christmas trees and 9505.10.40.20 for other plastic festive articles; when reporting, choose the appropriate suffix based on whether the item is an artificial Christmas tree or another type of plastic festive article. Remember to classify parts and accessories with the finished product they accompany, and consider the youngest intended age for statistical reporting purposes if applicable.

    ChapterChapter 95 - Toys, games and sports requisites; parts and accessories thereof
    SectionSection XX - Miscellaneous Manufactured Articles

    Duty snapshot

    Quick reference for the duty outcomes tied to this HTS line.

    General Duty

    Free

    Standard trade partners (NTR)

    Special Duty

    N/A

    Eligible FTA or preference programs

    The general duty rate for HTS code 9505.10.40 and its subdivisions (9505.10.40.10 & 9505.10.40.20) is free, applying to standard trade partners (NTR). Special rates are not specified, but eligibility for FTA or preference programs could potentially offer reduced or eliminated duties. No reporting units are required for this code. This means goods falling under this HTS code typically enter duty-free from qualifying countries, but importers should verify if any FTA benefits apply to their specific shipment to potentially avoid any applicable duties.

    Rate of Duty (Column 2): 60%

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    Code subdivisions

    9505.10.40.10

    Festive, 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 > Artificial Christmas trees

    9505.10.40.20

    Festive, 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 > Other

    Chapter & section notes

    Chapter notes

    Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 95 TOYS, GAMES AND SPORTS EQUIPMENT; PARTS AND ACCESSORIES THEREOF XX 95-1 Notes 1. This chapter does not cover: (a) Candles (heading 3406); (b) Fireworks or other pyrotechnic articles of heading 3604; (c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of chapter 39, heading 4206 or section XI; (d) Sports bags or other containers of heading 4202, 4303 or 4304; (e) Fancy dress of textiles, of chapter 61 or 62; sports clothing and special articles of apparel of textiles, of chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys); (f) Textile flags or bunting, or sails for boats, sailboards or land craft, of chapter 63; (g) Sports footwear (other than skating boots with ice or roller skates attached) of chapter 64, or sports headgear of chapter 65; (h) Walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603); (ij) Unmounted glass eyes for dolls or other toys, of heading 7018; (k) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39); (l) Bells, gongs or the like of heading 8306; (m) Pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543); (n) Sports vehicles (other than sleds, bobsleds, toboggans and the like) of section XVII; (o) Children's bicycles (heading 8712); (p) Unmanned aircraft (heading 8806) (q) Sports craft such as canoes and skiffs (chapter 89), or their means of propulsion (chapter 44 for such articles made of wood); (r) Spectacles, goggles or the like, for sports or outdoor games (heading 9004); (s) Decoy calls or whistles (heading 9208); (t) Arms or other articles of chapter 93; (u) Lighting strings of all kinds (heading 9405); (v) Monopods, bipods, tripods and similar articles (heading 9620); (w) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or (x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).1/ 1/ See subheading 9817.95.01 and 9817.95.05 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XX 95-2 Notes (con.) 2. This chapter includes articles in which natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. 3. Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. 4. Subject to the provisions of Note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys. 5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, "pet toys" (classification in their own appropriate heading). 6. For the purposes of heading 9508: (a) The expression “amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purpose of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground.These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds; (b) The expression “water park amusements” means a device or combination of devices or equipment that are characterized by a defined area involving water, with no purposes built path.Water park amusements only include equipment designed specifically for water parks; and (c) The expression “fairground amusements” means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 9504. This heading does not include equipment more specifically classified elsewhere in the tariff schedule. Subheading Note 1. Subheading 9504.50 covers: (a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or (b) Video game machines having a self-contained video screen, whether or not portable. This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30). Statistical note 1. In heading 9503, classification is based on the youngest age for which the product is intended. For example, an item labeled "For ages 2–5" would be appropriately classified in the "Under 3 years of age" category. Parts and accessories, if not specifically labeled for a specific age, should be classified under the age designation that would be applicable to the finished retail product of which it is a component or in which it is incorporated. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XX 95-3

    Section notes

    SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES XX-1 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XX-2 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes

    Latest update

    Last updated

    November 15, 2025

    Revised every January & July

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