The US nominal average ad valorem tariff rate for (12 Days of) Christmas this year, which I calculated using the handy Harmonized (Tariff) Christmas schedule, is only 1.9%. I assume that Santa has MFN status.
Drums 4.8%
Pipes 0%
Milking machines 0%
Swans 1.8%
Geese $.02/kg
Golden rings 5.5%
Calling birds 1.8%
French hens $.02/kg
Turtle doves 1.8%
Partridge 1.8%
Pear tree 0%
In case Santa did not have MFN status:
Drums 40%
Pipes 40%
Milking machines 0%
Swans 20%
Geese 17.6 cents/kg
Golden rings 80%
Calling birds 20%
French hens 17.6 cents/kg
Turtle doves 20%
Partridge 20%
Pear tree 25%
Only milking machines have the same tariff rate between MFN and non-MFN. For golden rings, the rate shoots up from 5.5% to 80%, and for pear trees from 0% to 25%.
Fantastic. But doesn’t it make sense for Santa to buy some of this stuff in the US and avoid import tariffs altogether? See my exploration of the advantages of specialization by Santa’s elves and the merits of comparative advantage: http://blogs.fco.gov.uk/roller/griffiths/entry/santa_elves_and_comparative_advantage