HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
9503000071 | Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof “Childrenʼs productsˮ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age | Doc | 30.0% | CN | US | 2025-05-12 |
9503000073 | Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof “Childrenʼs productsˮ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age | Doc | 30.0% | CN | US | 2025-05-12 |
3926909989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Doc | 42.8% | CN | US | 2025-05-12 |
8505193000 | Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other | 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.