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EAEU HS code

9505 10 900 0 — Christmas articles (excl. of glass, candles and electric lighting sets, natural Christmas trees and Christmas tree stands)

Christmas articles (excl. of glass, candles and electric lighting sets, natural Christmas trees and Christmas tree stands)

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Duty rate
8%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
Not applicable
Requirements and measures
2

None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

Section XX. Miscellaneous manufactured articles

  1. 95Toys, games and sports requisites; parts and accessories thereof
  2. 9505Festival, carnival or other entertainment articles, incl. conjuring tricks and novelty jokes, n.e.s.
  3. 9505 10Christmas articles (excl. candles and electric lighting sets, natural Christmas trees and Christmas tree stands)
  4. 9505 10 90Christmas articles (excl. of glass, candles and electric lighting sets, natural Christmas trees and Christmas tree stands)
  5. 9505 10 900 0you are here

Explanatory notes to heading 9505 2 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

9505 Festivities, carnivals or other entertainment items, including tricks and jokes: 9505 10 New Year's and Christmas items 9505 90 Other

This heading covers: (A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include: (1) Festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.); decorative articles for Christmas trees (tinsel, coloured balls, animal figures, other figures, etc.); cake decorations which are traditionally associated with a particular festival (e.g., animals, flags). (2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees, pictures of the Nativity, nativity figures, animal and angel figures, Christmas crackers, gift stockings, imitation yule logs, Father Christmases. (3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (other than articles of postiche – heading 6704), and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62. (4) Paper or cotton wool snowballs, narrow long paper streamers (serpentines), cardboard trumpets, whistles, confetti, carnival umbrellas, etc. The heading excludes statuettes, statues and similar articles used for the decoration of places of worship. The heading also excludes articles which have a festive design, decoration, symbol or motif and which are intended for practical use, e.g., tableware and kitchenware, table and kitchen utensils, kitchen and toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen and kitchen linen. (B) Conjuring tricks and novelty jokes, e.g., packs of cards, tables, screens and containers, specially designed for performing conjuring tricks; novelty jokes such as sneezing powder, surprise sweets, buttonholes which squirt water, and "Japanese flowers". The heading also excludes: (a) natural Christmas trees (Chapter 06); (b) candles (heading 3406); (c) packing of plastics or of paper, used during festivities (classified according to their constituent material, e.g., Chapter 39 or 48); (d) Christmas tree stands (classified according to their constituent material); (e) textile flags or bunting of heading 6307; (f) electric garlands of all kinds (heading 9405).

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 95 — Toys, games and sports requisites; parts and accessories thereof 7 items

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) candles (heading 3406);

(b) fireworks or other pyrotechnic articles of heading 3604;

(c) yarns, monofilaments, cords or strings or similar fishing articles of a specified length but not made in the form of fishing lines falling in Chapter 39, heading 4206 or Section XI;

(d) sport bags or other articles of heading 4202, 4303 or 4304;

(e) masquerade clothing made of textile materials (Chapter 61 or 62), sportswear and special articles of clothing made of textile materials (Chapter 61 or 62), with or without, in particular, protective components, such as linings or patches with a soft layer in the elbows, knees or groin (for example, clothing for fencing, or sweaters of football goalkeepers);

(f) textile flags or flags or sails for boats, windsurfing boards or land vehicles, Chapter 63;

(g) sports shoes (other than skating boots with attached ice or roller skates) of Chapter 64 or sports headgear of Chapter 65;

(h) Canes, whips, riding whips or similar articles (heading 6602) or parts thereof (heading 6603);

(ij) unspecified glass eyes for dolls or other toys of heading 7018;

(k) parts of general use referred to in Note 2 to Section XV of base metals (Section XV) or similar articles of plastics (Chapter 39);

(l) bells, gongs or similar articles of heading 8306;

(m) Liquid pumps (heading 8413), equipment and devices for the filtration or purification of liquids or gases (heading 8421), electric motors (heading 8501), electrical transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for recording sound or other phenomena, recorded or unwritten (heading 8523), remote control radio equipment (heading 8526) or wireless infrared devices for remote control (heading 8543);

(n) sports vehicles (other than bobsled sleds, toboggans and similar articles) of Section XVII;

(o) children's bicycles (heading 8712);

(p) Unmanned aerial vehicles (heading 8806);

(q) sporting vessels such as canoes and Scythians (Chapter 89) or means of propulsion (Chapter 44 made of wood);

(r) glasses, safety glasses or similar articles for sports or outdoor games (heading 9004);

(s) mankeys or whistles (heading 9208);

(t) weapons or other articles of Chapter 93;

(u) light garlands of all types (heading 9405);

(v) monopores, bipeds, tripods and similar articles (heading 9620);

(w) racket strings, tents or other camping equipment, or gloves, mittens and mittens (classified by the material from which they are made); or

(x) tableware and kitchenware, dining and kitchen appliances, toiletries, carpets and other textile floor coverings, clothing, linen, dining, toiletry, kitchen and similar articles intended for practical use (classified according to the material from which they are made).

2. This Chapter includes articles in which natural or cultivated pearls, precious or semi-precious stones (natural, artificial or reconstructed), precious metals or base metals clad with precious metals are only a minor component.

3. Subject to the provisions of Note 1 to this Chapter, parts and accessories intended exclusively or principally for use with the goods of this Chapter shall be classified with those goods.

4. Subject to the provisions of Note 1 above, heading 9503 covers, inter alia, articles of this heading in combination with one or more articles which cannot be regarded as sets under the provisions of Basic Rule of Interpretation 3(b) and which, if presented separately, could be classified in other headings provided that the articles are packaged together for retail sale and the combination has the essential property of toys.

5. Heading 9503 does not include goods which, according to their purpose, shape or material of which they are made, are identifiable as intended exclusively for animals, such as “pet toys” (classified in their respective headings).

6. In heading 9508:

(a) the expression “amusement park rides” means the arrangement or combination of devices or equipment which, for the purpose of entertainment or entertainment, transport, or direct a person or persons along a fixed or limited route (or through it), including watercourses, or within a defined area. Such attractions can be in an amusement park, theme park, water park or on a fairground. These amusement park attractions do not contain equipment usually installed in residential buildings or on playgrounds.

(b) the expression “water park attractions” means a device or combination of devices or equipment which is characterized by a particular water area which does not have a regulated route. Water park attractions contain only equipment specifically designed for water parks; and

(c) the expression “fair rides” means entertainments involving acts of chance, force or skill in which the operator or service person is normally involved and which may be arranged in fixed buildings or in independent trading pavilions. Fair rides do not include equipment of heading 9504.

This heading does not cover equipment more precisely described elsewhere in the Nomenclature.

Subheading notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Subheading 9504 50 covers:

(a) consoles in which the image is reproduced by a television receiver, monitor or other external screen or surface; or

(b) video game equipment with built-in screen, portable or non-portable.

This subheading does not include consoles and video game equipment operated by coins, banknotes, bank cards, tokens or any other means of payment (subheading 9504 30).

Classification rulings for this code (3)

Machine translation from Russian. The original is the Russian wording of the ruling, and customs goes by it; this translation is for understanding only and has no legal force.

Новогодняя композиция, предназначенная для декорирования помещений в период новогодних и рождественских праздников, в форме объемной фигуры (выполненной из полимерных материалов с элементами из металла), имеющая круглое основание (диаметр основания 19 см, высота изделия 18 см), на котором установлены: фигура новогодней елки, располагающаяся в центральной части композиции; элемент, имитирующий железнодорожное полотно в форме кольца с подвижным составом, состоящим из паровоза с двумя вагонами (осуществляющим движение вокруг фигуры центральной новогодней елки); фигура домика и фигуры деревьев, располагающиеся в верхней части композиции, которая имитирует возвышенность, через которую проходит туннель.

Full description

Изделие, работающее от трех элементов питания (батареек типа АА, в комплект поставки не входят), оснащено восемью светодиодами, двигателем, приводящим в движение железнодорожное полотно; динамиком для воспроизведения музыки (8 новогодних мелодий). Изделие поставляется в собранном виде в индивидуальной упаковке для розничной продажи (картонная коробка с нанесенной маркировкой, содержащей информацию о торговом наименовании «Светящаяся новогодняя композиция «Поезд вокруг елки»», модели, материалах, использованных для изготовления, данные об изготовителе, импортере и др.).

Вес изделия без упаковки 0,5 кг. См. дополнение.

GRI 1 and 6

A set of 11 decorative items, designed to decorate rooms during the New Year and Christmas holidays, composed: figurine of Santa Claus (size 4x2x6 cm), figurine depicting a snowman and two children (size 4x2x6 cm), figurine depicting a family of three people (size 4x2x6 cm), products in the form of street lamps with a Christmas wreath (size 2x2x9 cm) - 2 pieces, products in the form of Christmas trees (size 4x4x10 cm) - 3 pieces, products in the form of houses of various configurations (size 6.5x5x9.5 cm) - 3 pieces.

Full description

Each product in the form of a house is equipped with an LED, powered by three AG13 batteries (included in the package), placed in the battery compartment at the base of the product. The items are made of polymeric material, packaged together in a blister packaging of polyvinyl chloride. The weight of the set without packaging is 0.25 kg.

GRI 1 and 6

Decorative product in the form of artificial spruce with imitation of snow on branches 90 cm high, diameter - 40 cm.

Full description

The frame of the product is made of a metal hollow pipe. Spruce branches are made of wire with needles of polymeric material (polyethylene) mixed with fiber-optic filaments, at the end of the branches there are built-in polymer diodes. On the top of the tree is a star of polyvinyl chloride. Spruce is equipped with a cross-shaped support made of polymeric material, comes complete with a power supply. The color of needles is green, imitations of snow are white. The product is designed to decorate rooms for a limited period of time (new year and Christmas holidays).

It does not have the character of a lighting device.

Packed in a white polymer bag with a paper label containing marking information.

GRI 1 and 6

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 95
    Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 008/2011On toy safety
    • Игрушечные изделия для праздников, карнавалов и прочие игрушечные изделия для увеселения, включая предметы для показа фокусов и шуток (за исключением: продукции, не являющейся игрушкой и не содержащей указания на минимальный возраст ребенка, для которого предназначена игрушка, или пиктограммы, обозначающей возраст ребенка, в маркировке; декоративных изделий, предназначенных для праздников и торжественных мероприятий; сувенирной продукции (изделий, предназначенных для удовлетворения эстетических потребностей человека и не предназначенных для игры ребенка); продукции (изделий) из стекла, предназначенных для новогодних и рождественских праздников) — certificate of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 9505 10: certificates 306, declarations 350.

By technical regulation
ТР ТС 020/2011252ТР ТС 008/2011221ТР ЕАЭС 037/2016187ТР ТС 004/201196ТР ТС 007/201113
Schemes
1д2623с2191с713д424д33The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «Центр Сертификации Стандарт»АО Региональный орган по сертификации и тестированиюКарагандинский филиал АО «Национальный центр экспертизы и сертификации»
Manufacturers outside the EAEU
China318Hong Kong SAR China8Germany4Poland4United Kingdom3India3

Manufacturers of these goods →Check a supplier’s document by its number →

Payments on import

Duty for this code: 8%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 32.99.51 — Изделия для праздников, карнавалов или прочие изделия для увеселения, в том числе для показа фокусов и шуточных номеров

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.