Subheading · Chapter 95 · Heading 9505
9505.10: Articles for Christmas festivities
Christmas decorations
9505.10 is the HS subheading for christmas decorations, under heading 9505 in chapter 95.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9505 10 00 00 Articles for christmas festivities
- 9505 10 10 00 Of glass Free
- 9505 10 90 00 Of other materials 2%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 3
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Ukraine
- Legal act
- S.I. 2020/707, S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
- Import control
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £241.6m | 91.6% | -1.8% | |
| £6.1m | 2.3% | -8.1% | |
| £2.4m | 0.9% | +47.1% | |
| £2m | 0.8% | -15.6% | |
| £1.5m | 0.6% | +193.6% | |
| £1m | 0.4% | -39.2% | |
| £1m | 0.4% | +14.3% | |
| £855k | 0.3% | -37.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$74kUS$74k+US$3m+US$18m+> US$78m
Exports: 175
- China: US$6bn
- Cambodia: US$174m
- Netherlands: US$130m
- India: US$120m
- Poland: US$78m
- Germany: US$73m
- Vietnam: US$60m
- Mexico: US$41m
- Thailand: US$40m
- France: US$26m
- Italy: US$22m
- Belgium: US$22m
- United States: US$22m
- Spain: US$20m
- Indonesia: US$18m
- Austria: US$18m
- Hong Kong SAR China: US$17m
- Philippines: US$17m
- Sri Lanka: US$17m
- Denmark: US$17m
- United Kingdom: US$16m
- Taiwan: US$16m
- Slovakia: US$13m
- Serbia: US$12m
- Ukraine: US$12m
- Greece: US$11m
- Hungary: US$9m
- Czechia: US$7m
- Myanmar (Burma): US$6m
- Sweden: US$6m
- Finland: US$5m
- Nepal: US$5m
- Canada: US$5m
- Slovenia: US$4m
- Portugal: US$4m
- Guatemala: US$4m
- Russia: US$3m
- Romania: US$3m
- South Africa: US$3m
- Estonia: US$3m
- Switzerland: US$2m
- Japan: US$2m
- Lithuania: US$2m
- Bulgaria: US$2m
- Colombia: US$1m
- Latvia: US$1m
- Ireland: US$1m
- Singapore: US$1m
- Türkiye: US$1m
- Panama: US$1m
- Malaysia: US$999k
- Chile: US$956k
- El Salvador: US$854k
- Egypt: US$725k
- Australia: US$680k
- Costa Rica: US$601k
- Tunisia: US$527k
- Bangladesh: US$523k
- Pakistan: US$498k
- Israel: US$460k
Trade value (US$) no reported trade < US$833kUS$833k+US$8m+US$34m+> US$161m
Imports: 217
- United States: US$4bn
- United Kingdom: US$300m
- Canada: US$254m
- Netherlands: US$232m
- Mexico: US$217m
- Germany: US$216m
- France: US$161m
- Italy: US$156m
- Australia: US$116m
- Russia: US$107m
- South Korea: US$79m
- Poland: US$77m
- Spain: US$77m
- Belgium: US$74m
- Brazil: US$65m
- Greece: US$50m
- Austria: US$47m
- Ireland: US$38m
- Portugal: US$38m
- Norway: US$37m
- Switzerland: US$37m
- Sweden: US$34m
- Colombia: US$34m
- Chile: US$33m
- Japan: US$32m
- Romania: US$31m
- Slovakia: US$30m
- Denmark: US$30m
- Czechia: US$27m
- Kazakhstan: US$25m
- Peru: US$25m
- Vietnam: US$22m
- Hungary: US$19m
- Venezuela: US$19m
- Philippines: US$18m
- Costa Rica: US$17m
- United Arab Emirates: US$15m
- Guatemala: US$15m
- Singapore: US$14m
- New Zealand: US$14m
- Ecuador: US$13m
- Panama: US$12m
- Croatia: US$12m
- Finland: US$12m
- Türkiye: US$11m
- Honduras: US$11m
- Indonesia: US$11m
- Hong Kong SAR China: US$10m
- Malaysia: US$9m
- Thailand: US$9m
- Dominican Republic: US$9m
- Kyrgyzstan: US$8m
- Slovenia: US$8m
- Lithuania: US$8m
- Cambodia: US$8m
- Bulgaria: US$7m
- Ukraine: US$7m
- Argentina: US$7m
- Serbia: US$7m
- South Africa: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$6bn | 83.8% | |
| 2 | US$174m | 2.6% | |
| 3 | US$130m | 1.9% | |
| 4 | US$120m | 1.8% | |
| 5 | US$78m | 1.1% | |
| 6 | US$73m | 1.1% | |
| 7 | US$60m | 0.9% | |
| 8 | US$41m | 0.6% | |
| 9 | US$40m | 0.6% | |
| 10 | US$26m | 0.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$4bn | 53.5% | |
| 2 | US$300m | 4.4% | |
| 3 | US$254m | 3.7% | |
| 4 | US$232m | 3.4% | |
| 5 | US$217m | 3.2% | |
| 6 | US$216m | 3.2% | |
| 7 | US$161m | 2.4% | |
| 8 | US$156m | 2.3% | |
| 9 | US$116m | 1.7% | |
| 10 | US$107m | 1.6% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 22number of duty-free countries (MFN)
- 55%highest: Iran, Bahamas, Cape Verde
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 20% | 2021 · HS 2007 | ||
| 20% | 2023 · HS 2017 | ||
| 8% | 2023 | ||
| 22% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2022 · HS 2017 | ||
| 8% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 30% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 30% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 1.4% | 0% – 2.7% | 2023 | |
| 5% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 3.2% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 8% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 4.4%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 13% | 10% – 15% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 13% | 10% – 15% | 2023 | |
| 0% | 2023 | ||
| 8% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 8% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 8% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 2.7%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 0% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 1.4% | 0% – 2.7% | 2023 | |
| 15% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 1% | 0% – 2% | 2023 | |
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 25% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 89445 Other articles for Christmas festivities
- End use (BEC Rev. 5)
- Consumption goods · BEC 713202
- CPC 2.1 product
- 38991 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
- ISIC Rev. 4 activity
- 3290 Other manufacturing n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9505.10 | changed |
| 2012 | 9505.10 | changed |
| 2007 | 9505.10 | changed |
| 2002 | 9505.10 | changed |
| 1996 | 9505.10 | changed |
| 1992 | 9505.10 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 259
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N362362 U.S. CBP
The tariff classification of Christmas crackers from Afghanistan.
- N360842 U.S. CBP
The tariff classification of a Christmas decoration from China.
- N360157 U.S. CBP
The tariff classification of a Christmas decoration from China.
- N359983 U.S. CBP
The tariff classification of Christmas tree ornaments from China.
- N359719 U.S. CBP
The tariff classification of a Christmas decoration from China.
- N358673 U.S. CBP
The tariff classification of a Christmas decoration from China.
- 600015739 HMRC
A set of two tabletop Christmas themed trees. The trees are made from green sisal; the large tree is approximately 33.66 cm in height, the small tree is approximately 27.62 cm in height. They both white tips on the sisal to represent snow. Each tree has a gold painted MDF base and a red polyester…
- 600015740 HMRC
A Christmas themed tabletop decoration. Nine PVC (poly vinyl chloride) green pine trees of various heights are attached to a base constructed of plywood board and brown coloured rattan. LED lights are attached to the trees, these require two AA batteries (included). The decoration measures 56 cm x…
- 600015741 HMRC
A musical nutcracker ornament. A painted nutcracker solider figurine standing on a drum, both are constructed from pinewood and MDF. Inside the drum is a musical box, once the key on the base is turned it plays ‘Wish you a merry Christmas’. As the tune plays the drumsticks within the nutcrackers…
- 600015742 HMRC
A hanging Christmas decoration. A white plywood house with a red roof and door; it has 2 green polyester pine trees either side. At the top is a jute cord loop which is used to hang the decoration on a Christmas tree. The ornament measures 145 mm x 80 mm x 100 mm. It is packaged within an…
- 600016020 HMRC
The product is a reusable Christmas cracker designed as a sustainable alternative to traditional single-use Christmas crackers. Each cracker consists of two cardboard tubes which measure approximately 8 cm in length. The tubes fit together with a snap mechanism that interlocks into the tubes, so…
- 600015577 HMRC
A pair of decorative ornaments to be used at Christmas. The ornaments are shaped like festive baubles, they have a gold coloured plastic base with a gold plastic band around the circumference and a gold plastic top depicting a bauble cap. The baubles themselves are made from clear plastic and are…
259 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
RG 11.07.2026 sayı 33307 · Tebliğ 2019/6 · Source: resmigazete.gov.tr
The UK Global Tariff divides subheading 9505.10 into 2 tariff lines; the duty is between 0% and 2% (average 1%). 1 of them is duty-free.
In the EU Combined Nomenclature, subheading 9505.10 covers 2 tariff lines and the duty is between 0% and 2.7%. 1 of them is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free – 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of christmas decorations into the UK came to £263.7m between September 2025 and August 2026 (down 2% on the year before); China supplied 92%, followed by India.
In 2024, countries exported christmas decorations worth US$7bn (+7.4% year on year).
The largest exporter was China (US$6bn), followed by Cambodia.
Products classified here
Questions and answers
What is the HS code for articles for Christmas festivities?
Articles for Christmas festivities fall under HS subheading 9505.10, part of heading 9505, in section XX of the Harmonized System.
What is the import duty on articles for Christmas festivities in the UK?
Under the UK Global Tariff, imports under 9505.10 from countries without a preferential agreement are charged at 0% to 2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on articles for Christmas festivities in the EU?
Under the EU Combined Nomenclature, imports under 9505.10 from countries without a preferential agreement are charged at 0% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most articles for Christmas festivities?
China, with US$6bn in 2024 (83.8% of world exports).
Which countries can export christmas decorations to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free – 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on christmas decorations?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import christmas decorations from?
In the 12 months to August 2026, the largest suppliers were China (92%), India (2%) and Poland (1%), out of total imports of £263.7m.
Typical products
Everyday names, not part of the legal text.