HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
9503000071 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof “Children’s 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; dolls’ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof “Children’s 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 |
3926400090 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles Other | Doc | 35.3% | 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 |
Okay, let's break down these HS codes and their implications for your "TOY MODEL" import from China. I'll provide a structured analysis, focusing on clarity and potential considerations.
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 additional digits can vary by country. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of goods.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Additional Digits: Country-specific for tariff and statistical purposes.
Analysis of Your HS Codes
Let's go through each code individually:
1. 9503.00.00.71 – Tricycles, Scooters, Pedal Cars, Dolls, and Similar Toys (Under 3 years of age)
- Chapter 95: Toys, games, and sports equipment.
- Heading 9503: Tricycles, scooters, pedal cars, dolls, and similar toys.
- Subheading 9503.00.00: Specifically for these types of toys. The ".71" further specifies toys intended for children under 3 years of age.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 30.0% (after April 2, 2025)
- Important Considerations: This classification is heavily dependent on the labeling and intended use of the product. You must be able to demonstrate that these toys are clearly marked and designed for children under 3. There are strict safety standards for toys intended for this age group (e.g., small parts regulations, non-toxic materials). Be prepared to provide documentation confirming compliance with these standards.
2. 9503.00.00.73 – Tricycles, Scooters, Pedal Cars, Dolls, and Similar Toys (3 to 12 years of age)
- Chapter 95: Toys, games, and sports equipment.
- Heading 9503: Tricycles, scooters, pedal cars, dolls, and similar toys.
- Subheading 9503.00.00: Specifically for these types of toys. The ".73" further specifies toys intended for children between 3 and 12 years of age.
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 30.0% (after April 2, 2025)
- Important Considerations: Similar to the previous code, accurate labeling and demonstration of intended age range are crucial. Safety standards apply, though they may differ slightly for this age group.
3. 3926.40.00.90 – Statuettes and Other Ornamental Articles (Plastics)
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Articles of plastics and articles of other materials.
- Subheading 3926.40.00: Statuettes and other ornamental articles.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 35.3% (after April 2, 2025)
- Important Considerations: The material composition is key here. If these articles are primarily plastic, this code is appropriate. If they contain significant amounts of other materials (e.g., metal, wood), a different code might be more accurate.
4. 3926.90.99.89 – Other Articles (Plastics)
- Chapter 39: Plastics and articles thereof.
- Heading 3926: Articles of plastics and articles of other materials.
- Subheading 3926.90.99: Other articles.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 42.8% (after April 2, 2025)
- Important Considerations: This is a "catch-all" category for plastic articles not specifically classified elsewhere. It's important to ensure that these articles truly don't fit into a more specific subheading. The higher combined duty rate reflects this broader classification.
Recommendations & Next Steps:
- Material Verification: Double-check the material composition of all your products. This is critical for accurate HS code classification.
- Intended Use Documentation: For the 9503 codes, maintain clear documentation (labeling, marketing materials, etc.) demonstrating the intended age range of the toys.
- Safety Standards Compliance: Ensure all toys meet relevant safety standards for their intended age group. Be prepared to provide test reports or certifications if requested.
- April 2, 2025 Duty Changes: Be aware of the upcoming duty changes. Factor the 30% additional duty into your cost calculations.
- Importer of Record: Confirm your role as the Importer of Record and your responsibility for accurate classification and compliance.
- Consider a Binding Ruling: If you are unsure about the correct classification, you can request a binding ruling from customs authorities. This provides legal certainty.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should consult with a qualified customs broker or legal professional for specific advice tailored to your situation.