HS Code for Christmas tree

Artificial Christmas trees are classified under HS code 9505.10. This classification falls under the broader heading 9505, which encompasses articles for festivities, carnival, or other entertainment. The specific subheading 9505.10 is reserved for articles used specifically for Christmas festivities. Artificial trees, regardless of the material they are constructed from—be it plastic, metal, or wood—are classified here because their sole purpose is to serve as a festive decoration. According to the General Rules of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Since artificial Christmas trees are not natural products of the type found in Chapter 6, which covers live trees and cut flowers, they must be classified based on their manufactured nature and intended use. The Explanatory Notes to heading 9505 clarify that this heading includes articles which are traditionally used at Christmas, such as artificial Christmas trees. This includes trees that may come with integrated lighting (pre-lit trees) or fiber optic features, provided the tree itself remains the essential character of the product. By classifying these items under 9505.10, customs authorities can distinguish between seasonal decorative items and general plastic or wooden manufactures that might otherwise fall under Chapter 39 or Chapter 44.

Products Included

• Artificial plastic Christmas trees
• Fiber optic Christmas trees
• Pre-lit artificial festive trees
• Miniature tabletop artificial trees

Common Misclassification

The most significant misclassification occurs with real, live Christmas trees, which are classified under HS code 0604.20 as fresh foliage. Another error is classifying artificial trees under HS code 3926.40 (statue/ornaments of plastics) or 9403 (furniture). Because 9505.10 is a specific provision for Christmas articles, it takes precedence over these more general material-based codes.

FAQ

What is the HS code for Christmas tree?

The HS code for an artificial Christmas tree is 9505.10. Real trees are classified under 0604.20.

Are pre-lit trees classified as lighting?

No, if the tree is the primary component, it remains under 9505.10, though some jurisdictions may look closely at the value of the lighting components.