Plush Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6307909891 | 24.5% | CN | US | Official Doc |
| 9503000071 | 10.0% | CN | US | Official Doc |
| 9503000073 | 10.0% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 6307907500 | 14.3% | CN | US | Official Doc |
Product Images
AI Analysis
π§Έ Plush Set (Soft Toy Set)
π HS Code & Tariff Guide | 2026 Customs Classification & Duty Breakdown | Expert Clearance Strategy
π One Product, Multiple Codes β Why? Letβs Decode It All!
A plush set may seem simple β soft, cuddly, and made ofζ―η» (fuzzy fabric). But in international trade, itβs not one-size-fits-all. Depending on material, purpose, design, and structure, the same plush toy can be classified under multiple HS Codes, each with very different tariffs.
This guide breaks down every possible HS code for a plush set based on real-world customs data β and explains why each applies, how much tax youβll pay, and how to avoid costly mistakes.
π¦ 1. HS Code Classification Breakdown (2026 Official Tariff Data)
| HS Code | Product Description | Key Clues | Is It a Toy? | Material Clue |
|---|---|---|---|---|
6307.90.98.91 |
Other made-up articles, including plush toys, made of textile materials | β Soft, stuffed, finished product | β Yes | Fibers / Fleece / Plush Fabric |
9503.00.00.71 |
Toys, not elsewhere specified, with βtoyβ in name, soft/furry appearance | β Name includes βtoyβ, soft texture | β Yes | Likely plush / fur |
9503.00.00.73 |
Toys, not elsewhere specified, made of plush or textile materials | β Shape & use match toy category | β Yes | Plush / Fabric / Fleece |
3926.40.00.90 |
Other articles of plastic or other materials, filled or stuffed | β Soft, stuffed, non-textile look | β οΈ Possibly | Plastic/foam filling, synthetic cover |
6307.90.75.00 |
Toys or pet accessories, made of textile, stuffed or padded | β Soft, stuffed, pet or child use | β Yes | Fabric / Fleece / Sewn textile |
π Key Insight:
- Same product, different codes β different tariffs
- The name, material, purpose, and appearance all matter
- βPlushβ β automatic toy classification β it depends on intent and use
π° 2. 2026 Duty & Tax Breakdown (U.S. Tariff Regime β China Origin)
β Country of Origin: China (CN)
β Applicable to: U.S. Customs (CBP)
β Effective Date: 2025β2026 (ongoing)
β Legal Basis: Section 301, IEEPA, Section 122
π― 1. 6307.90.98.91 β Plush Toy (Textile-Based, Finished Product)
| Item | Detail |
|---|---|
| Base Duty | 7.0% |
| Additional Tariff (Section 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Duty Rate | 24.5% |
| Tax Calculation | CIF Value Γ 24.5% |
| De Minimis Exemption? | β No (denied for China-origin goods) |
| Legal Path | 301: 9903.01.25 β 122: 9903.01.24 β 6307.90.98.91 |
π Why This Code?
- The item is finished, stuffed, made of textile fibers, and not a functional object
- Itβs a decorative or consumer plush item β not a pet toy or educational tool
- No explicit βtoyβ in name, so not classified under 9503
- Best for: Plush animals, dolls, decorative soft toys
π― 2. 9503.00.00.71 β Toy with βToyβ in Name, Soft/Furry Appearance
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Duty Rate | 10.0% |
| Tax Calculation | CIF Value Γ 10.0% |
| De Minimis Exemption? | β No |
| Legal Path | 122: 9903.01.24 β 9503.00.00.71 |
π Why This Code?
- Name includes βtoyβ (e.g., βPlush Toy Setβ, βCute Plush Toyβ)
- Designed for children, play, or entertainment
- Material is soft, plush, or fur-like
- No structural or functional use beyond play
- Best for: Childrenβs toys, stuffed animals, gift setsβ οΈ Warning:
- If the product name doesnβt say βtoyβ, you cannot claim this code β even if it looks like one!
π― 3. 9503.00.00.73 β Toy Made of Plush/Fabric, No Name Mention
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Duty Rate | 10.0% |
| Tax Calculation | CIF Value Γ 10.0% |
| De Minimis Exemption? | β No |
| Legal Path | 122: 9903.01.24 β 9503.00.00.73 |
π Why This Code?
- No βtoyβ in name, but shape, size, and use match a toy
- Made of plush, fabric, or textile materials
- Intended for children or play
- Best for: Unlabeled plush sets, generic stuffed animals, gift packsβ Key Proof:
- Use product photos showing child use, play context, or design for entertainment
π― 4. 3926.40.00.90 β Stuffed Item Made of Plastic or Other Materials
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Duty Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption? | β No |
| Legal Path | 122: 9903.01.24 β 3926.40.00.90 |
π Why This Code?
- Not textile-based β cover is plastic, synthetic, or non-fabric
- Filled with foam, plastic beads, or synthetic stuffing
- Looks like a plush toy, but material is not fabric
- Best for: Plastic-covered plush, foam-filled toys, non-woven plushβ οΈ Red Flag:
- If the product feels like plastic, not fabric β do NOT use textile codes
π― 5. 6307.90.75.00 β Textile Toy or Pet Accessory, Stuffed
| Item | Detail |
|---|---|
| Base Duty | 4.3% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Duty Rate | 14.3% |
| Tax Calculation | CIF Value Γ 14.3% |
| De Minimis Exemption? | β No |
| Legal Path | 122: 9903.01.24 β 6307.90.75.00 |
π Why This Code?
- Made of textile/fabric, stuffed, but used as pet toy or animal accessory
- May have durable stitching, chew-resistant design, or pet-specific shape
- Not for children, but for pets
- Best for: Dog chew toys, cat scratch toys, pet-friendly plushβ Proof Needed:
- Product label says βPet Toyβ
- Photos show pet interaction
- No small parts (to avoid child safety rules)
π οΈ 3. Clearance & Compliance Tips (Pro-Level Advice)
β 1. Must-Have Documentation
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Photos (Front, Back, Side, Close-up) | βοΈ | Show material, stitching, size, and use |
| β Commercial Invoice | βοΈ | Must clearly state HS Code and product description |
| β Packing List | βοΈ | Show contents, weight, packaging |
| β Product Specification Sheet | βοΈ | Detail material, filling, size, use case |
| β Labeling Proof | βοΈ | Show if it says βToyβ, βPet Toyβ, or βPlushβ |
| β Third-Party Test Report (e.g., CPSIA, ASTM F963) | βοΈ | Required for child toys (if applicable) |
| β Certificate of Origin (CO) | βοΈ | If claiming lower tariff (e.g., from Vietnam) |
β 2.η³ζ₯ζε·§οΌη³ζ₯ε£θ―οΌ
π₯ βName Matters, Material Matters, Use Matters β One Wrong Detail = 24.5% Tax!β
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plush set named βToyβ | 9503.00.00.71 |
6307.90.98.91 |
Pay 10% vs 24.5% β Save 14.5% |
| No βtoyβ in name, but soft & cute | 6307.90.98.91 |
9503.00.00.73 |
Risk of rejection |
| Plastic-covered plush | 3926.40.00.90 |
6307.90.98.91 |
Wrong material β penalty |
| Designed for pets | 6307.90.75.00 |
9503.00.00.73 |
Child safety rules apply β risk |
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Plush set with electronics (e.g., lights, sounds) | Still plush toy β use 9503.00.00.71 or 9503.00.00.73 |
| Plush set sold as gift | Use 6307.90.98.91 (not toy) β lower risk |
| Plush set with detachable parts | If parts are small β child toy β use 9503 |
| Plush set from Vietnam/Mexico | May qualify for IEEPA exemption β 0% duty |
| Custom-designed plush | Apply for Advance Ruling (Pre-Approval) β lock in code |
π 4. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9503.00.00.71 or 6307.90.98.91 |
10%β24.5% | CPSIA, ASTM | China-origin: 10%+ |
| π¨π³ China | 9503.00.00.71 |
5% | CCC | No extra tariffs |
| πͺπΊ EU | 9503.00.00.71 |
0% (if CE) | CE, RoHS | No 122 tariff |
| π¦πΊ Australia | 9503.00.00.71 |
5% | RCM | No 122 tariff |
| π―π΅ Japan | 9503.00.00.71 |
0% | PSE | No 122 tariff |
π Takeaway:
- Only the U.S. applies the 10% Section 122 tariff
- China-origin goods in U.S. face highest duty
- Switching origin to Vietnam/Mexico can cut tax by 10β14%
π 5. Common Mistakes & How to Avoid Them
β Mistake 1: Using 6307.90.98.91 for a product named βPlush Toyβ
π Result: Pay 24.5% instead of 10% β Save 14.5% by choosing right code!
β Mistake 2: Claiming 9503 without βtoyβ in name
π Result: Customs may reject β delay, fines, or seizure
β Mistake 3: Ignoring material type (textile vs. plastic)
π Result: Wrong HS Code β penalty + reclassification
β Mistake 4: Not providing photos or labeling proof
π Result: Customs canβt verify use β delayed clearance
β Best Practice:
β Use the product name, material, and use case to pick the right code
β Always include photos showing the product in use
β Apply for Advance Ruling if unsure
π― 6. Final Verdict: Choose Wisely, Pay Less, Ship Faster
π HS Code = Your Tax Bill
π Name = Your Duty Rate
π Material = Your Classificationπ₯ Pro Tip:
- If the product is for children and says βtoyβ β9503.00.00.71β 10%
- If itβs just soft and cute β6307.90.98.91β 24.5%
- If itβs plastic-based β3926.40.00.90β 15.3%
- If itβs for pets β6307.90.75.00β 14.3%
π£ Act Now!
π Contact a U.S. Customs Broker + Submit product photos + Request HS Code Pre-Approval
π Lock in the lowest possible tariff β before your shipment arrives
β¨ Smart Classification = Smart Savings
πΌ Your plush set isnβt just soft β itβs smartly priced!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.