| 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 |
| 3926400090 | Doc | 35.3% | CN | US | 2025-05-12 |
| 3901909000 | Doc | 61.5% | CN | US | 2025-05-12 |
HS Code Classification & Duty Analysis for "PLASTIC CAR TOY"
Based on the provided information, here's a breakdown of the HS codes potentially applicable to your "PLASTIC CAR TOY", along with duty details and important considerations.
Understanding HS Codes:
The Harmonized System (HS) Code is a globally standardized system of names and numbers used to classify traded products. The first six digits are generally consistent worldwide, while additional digits may vary by country. Here's a general breakdown of the codes provided:
- Chapter 95: Toys, games and sports requisites; parts and accessories thereof.
- Chapter 39: Plastics and articles thereof.
Let's analyze each HS code individually:
1. 9503.00.00.71 - Tricycles, scooters, pedal cars and similar wheeled toys… Intended for use by persons under 3 years of age
- 95: Chapter 95 - Toys, games and sports requisites.
- 03: Tricycles, scooters, pedal cars and similar wheeled toys.
- 00: Further specification within the category.
-
.71: Specifically for toys intended for children under 3 years of age.
Duty: * Basic Duty: 0.0% * Additional Duty: 0.0% * Post April 2, 2025: Additional Duty of 30% * Total Duty: 30.0% (after April 2, 2025)
Important Note: This classification is highly dependent on the labeling and intended use of the toy. If the toy is clearly marketed for children under 3, this is the appropriate code.
2. 9503.00.00.73 - Tricycles, scooters, pedal cars and similar wheeled toys… Intended for use by persons 3 to 12 years of age
- 95: Chapter 95 - Toys, games and sports requisites.
- 03: Tricycles, scooters, pedal cars and similar wheeled toys.
- 00: Further specification within the category.
-
.73: Specifically for toys intended for children between 3 and 12 years of age.
Duty: * Basic Duty: 0.0% * Additional Duty: 0.0% * Post April 2, 2025: Additional Duty of 30% * Total Duty: 30.0% (after April 2, 2025)
Important Note: Similar to 9503.00.00.71, accurate age labeling is crucial for correct classification.
3. 3926.40.00.90 - Other articles of plastics and articles of other materials… Statuettes and other ornamental articles
- 39: Chapter 39 - Plastics and articles thereof.
- 26: Other articles of plastics and articles of other materials.
- 40: Statuettes and other ornamental articles.
-
.90: Other (residual category).
Duty: * Basic Duty: 5.3% * Additional Duty: 0.0% * Post April 2, 2025: Additional Duty of 30% * Total Duty: 35.3% (after April 2, 2025)
Important Note: This code is applicable if the plastic car toy is considered a decorative or ornamental item rather than a functional toy for play.
4. 3901.90.90.00 - Polymers of ethylene, in primary forms: Other: Other: Other
- 39: Chapter 39 - Plastics and articles thereof.
- 01: Polymers of ethylene.
- 90: Other.
- .90: Other.
-
.00: Other.
Duty: * Basic Duty: 6.5% * Additional Duty: 25.0% * Post April 2, 2025: Additional Duty of 30% * Total Duty: 61.5% (after April 2, 2025)
Important Note: This code applies to the raw plastic material used to make the toy, not the finished toy itself. It would be relevant if you are importing plastic pellets or granules to manufacture the car toy.
Recommendations & Next Steps:
- Material Composition: Confirm the exact plastic type used in the toy's construction.
- Intended Use & Age Labeling: Clearly define the target age group for the toy. Accurate labeling is critical for correct classification under HS Code 9503.00.00.71 or 9503.00.00.73.
- Functionality: Is the toy primarily for play (9503) or decoration (3926)?
- Import Documentation: Ensure your commercial invoice and packing list accurately describe the goods.
- Consider a Binding Ruling: For definitive classification, you can request a binding ruling from the customs authority in the importing country. This provides legal certainty regarding the applicable HS code and duty rates.
- 2025 Tariff Changes: Be aware of the additional tariffs taking effect after April 2, 2025, and factor them into your cost calculations.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Duty rates and regulations are subject to change. It is essential to consult with a qualified customs broker or consultant for specific advice tailored to your situation.