HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
9503000071 | Doc | 30.0% | CN | US | 2025-05-12 |
9503000073 | Doc | 30.0% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
8505193000 | Doc | 59.9% | CN | US | 2025-05-12 |




Okay, let's break down the HS codes and tax implications for your declared "MAGNETIC BUILDING BLOCKS". Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while countries can add further digits for more specific categorization. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Further digits: Country-specific classifications.
Analysis of Your Declared HS Codes
Let's examine each code individually:
1. 9503.00.00.71 – Tricycles, scooters, pedal cars, dolls’ carriages, dolls, toys, puzzles (for under 3 years of age)
- Chapter 95: Toys, games and sports equipment.
- Heading 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys.
- Subheading 9503.00.00.71: Specifically for items labeled or determined for use by children under 3 years of age.
- Tax: Currently 0% base tariff and 0% additional tariff. However, a 30% additional tariff will apply after April 2, 2025. Total tax will be 30%.
- Important Note: Because this is classified as a children's product, you must ensure it meets all relevant safety standards (e.g., ASTM F963 in the US, EN71 in Europe). Documentation proving compliance will be required.
2. 9503.00.00.73 – Tricycles, scooters, pedal cars, dolls’ carriages, dolls, toys, puzzles (for 3-12 years of age)
- Chapter 95: Toys, games and sports equipment.
- Heading 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys.
- Subheading 9503.00.00.73: Specifically for items labeled or determined for use by children between 3 and 12 years of age.
- Tax: Currently 0% base tariff and 0% additional tariff. However, a 30% additional tariff will apply after April 2, 2025. Total tax will be 30%.
- Important Note: Similar to the above, safety standards compliance documentation is crucial for this classification.
3. 3926.90.99.89 – Other articles of plastics (Other)
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Other articles of plastics and articles of other materials.
- Subheading 3926.90.99.89: This is a "catch-all" for other plastic articles not specifically classified elsewhere. This suggests your magnetic building blocks are primarily made of plastic.
- Tax: 5.3% base tariff + 7.5% additional tariff = 12.8% currently. After April 2, 2025, the additional tariff increases to 30%, bringing the total to 35.3%.
- Important Note: The material composition is critical here. If the blocks contain significant amounts of metal (beyond just the magnets), this classification may be incorrect.
4. 8505.19.30.00 – Permanent magnets and articles thereof (Other)
- Chapter 85: Electrical machinery and equipment.
- Heading 8505: Electromagnets; permanent magnets.
- Subheading 8505.19.30.00: Specifically for permanent magnets and articles intended to become permanent magnets.
- Tax: 4.9% base tariff + 25.0% additional tariff = 29.9% currently. After April 2, 2025, the additional tariff increases to 30%, bringing the total to 34.9%.
- Important Note: This code is applicable if the primary function of the blocks is their magnetic properties. If the magnets are simply components within a larger plastic toy, code 3926.90.99.89 is more appropriate.
Recommendations & Next Steps
- Material Composition: Crucially, confirm the exact material composition of your magnetic building blocks. The plastic content vs. metal content will determine the correct HS code. Provide a material safety data sheet (MSDS) if available.
- Functionality: What is the primary function of the blocks? Are they toys with magnets, or magnets used as toys?
- Safety Standards: Regardless of the HS code, ensure your products meet all relevant safety standards for the intended age group. Gather documentation (test reports, certifications) to prove compliance.
- Importer of Record: As the importer, you are responsible for determining the correct HS code. Consult with a customs broker if you are unsure.
- April 2, 2025 Tariff Changes: Be aware of the upcoming tariff increases and factor them into your cost calculations.
- Single vs. Multiple HS Codes: If your shipment contains blocks of different materials or age ranges, you may need to use multiple HS codes.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or import specialist for accurate classification and compliance information.
Customer Reviews
The page made it easy to find the right HS codes for my magnetic building blocks, but I would like to see more examples of how the different materials affect classification.
I found the HS Code 8505.19.30.00 explanation very useful for understanding the magnetic components in my product. The tax breakdown was spot on.
The information on the 30% additional tariff after April 2025 was clear. I just wish there was more about how to prove compliance with safety standards.
Great breakdown of HS Code 9503.00.00.71 for magnetic building blocks for under 3s. The tax details and safety notes were really helpful.
I found the explanation on HS Code 3925 really clear. It helped me understand the classification for plastic doors.