HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
9503000071 | Doc | 30.0% | CN | US | 2025-05-12 |
4016992000 | Doc | 34.3% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
3901909000 | Doc | 61.5% | CN | US | 2025-05-12 |
3914006000 | Doc | 58.9% | CN | US | 2025-05-12 |
8306100000 | Doc | 35.8% | CN | US | 2025-05-12 |
HS Code Classification & Duty Analysis: TREAT DISPENSING DOG TOY
Based on the provided information, here's a breakdown of the potential HS codes applicable to a "TREAT DISPENSING DOG TOY", along with duty implications. It's important to note that the correct HS code depends on the toy's material composition and functionality.
Understanding HS Codes:
The Harmonized System (HS) code is a six-digit international commodity classification code. Here's a general breakdown of what each digit represents:
- Chapter (First 2 digits): Broad category of goods (e.g., 95 - Toys, Games and Sports Equipment).
- Heading (Next 2 digits): More specific grouping within the chapter (e.g., 9503 - Tricycles, scooters, pedal cars and similar wheeled toys).
- Subheading (Next 2 digits): Further refinement of the heading (e.g., 9503.00 - Tricycles, scooters, pedal cars and similar wheeled toys).
- Further subdivisions (Remaining digits): Even more specific classification.
Analysis of Provided HS Codes:
Here's a detailed look at each code and its relevance to your product:
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9503.00.00.71 – Toys, Games and Sports Equipment; Dolls’ carriages; Dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof:
- Chapter 95: Toys, Games and Sports Equipment. This is a strong contender if the toy is primarily constructed as a play item.
- Subheading 9503.00: Specifically for toys.
- Duty: Currently 0% base duty + 0% additional duty, increasing to 30% total duty after April 2, 2025.
- Considerations: This code is suitable if the toy's primary function is recreational play. The description specifies "intended for use by persons under 3 years of age," which may trigger specific safety standards and testing requirements (see "Important Considerations" below).
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4016.99.20.00 – Other articles of vulcanized rubber other than hard rubber:
- Chapter 40: Rubber and articles thereof. Applicable if the toy is primarily made of vulcanized rubber.
- Subheading 4016.99: Other rubber articles.
- Duty: 4.3% base duty + 0% additional duty, increasing to 34.3% total duty after April 2, 2025.
- Considerations: If the rubber is a significant component, this code is relevant.
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3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914:
- Chapter 39: Plastics and articles thereof. Applicable if the toy is primarily made of plastic.
- Subheading 3926.90: Other plastic articles.
- Duty: 5.3% base duty + 7.5% additional duty, increasing to 42.8% total duty after April 2, 2025.
- Considerations: If plastic is the main material, this is a strong possibility.
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3901.90.90.00 – Polymers of ethylene, in primary forms:
- Chapter 39: Plastics and articles thereof. This code applies to the raw plastic material used to make the toy, not the finished toy itself.
- Duty: 6.5% base duty + 25% additional duty, increasing to 61.5% total duty after April 2, 2025.
- Considerations: This code is not for the finished toy, but for the plastic pellets or granules used in manufacturing.
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3914.00.60.00 – Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms:
- Chapter 39: Plastics and articles thereof. Similar to 3901.90.90.00, this applies to raw materials, not the finished product.
- Duty: 3.9% base duty + 25% additional duty, increasing to 58.9% total duty after April 2, 2025.
- Considerations: This is for specific plastic materials used in manufacturing, not the finished toy.
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8306.10.00.00 – Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof:
- Chapter 83: Miscellaneous articles of base metal. Applicable if the toy primarily consists of metal components (bells, gongs, etc.).
- Duty: 5.8% base duty + 0% additional duty, increasing to 35.8% total duty after April 2, 2025.
- Considerations: Only relevant if metal is the dominant material.
Important Considerations:
- Material Composition: The primary material dictates the correct HS code. If the toy is a combination of materials, determine the material that provides the toy's essential character.
- Functionality: Is the toy primarily for play (9503), or is it a rubber chew toy (4016), or a plastic item (3926)?
- Safety Standards: Toys intended for children under 3 years of age (as indicated in code 9503.00.00.71) are subject to stringent safety regulations (e.g., ASTM F963, CPSIA). Ensure compliance and obtain necessary certifications.
- 2025 Duty Changes: Be aware of the significant duty increases scheduled for April 2, 2025.
- Importer of Record: The importer of record is responsible for determining the correct HS code and ensuring compliance with all applicable regulations.
- Binding Ruling: For definitive classification, consider obtaining a binding ruling from U.S. Customs and Border Protection (CBP).
Recommendation:
Based on the limited information, 9503.00.00.71 is the most likely HS code if the toy is primarily a play item and intended for children under 3. However, carefully evaluate the material composition and functionality to confirm. If the toy is made of rubber or plastic, 4016.99.20.00 or 3926.90.99.89 may be more appropriate.
Please provide more details about the toy's materials and construction for a more accurate classification.