Toy Set Display Figures
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9504906000 | 10.0% | CN | US | Official Doc |
| 9504909080 | 17.5% | CN | US | Official Doc |
| 9503000090 | 10.0% | CN | US | Official Doc |
| 9503000090 | 10.0% | CN | US | Official Doc |
| 9703900000 | 17.5% | CN | US | Official Doc |
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๐ฎ Toy Set Display Figures โ HS Code & Tariff Guide 2026 | Full Customs Clearance Strategy
๐ HS Code Reference & Customs Clearance Master Guide | 2026 Updated Tariff Breakdown | Expert-Level Import Planning
๐งฉ One: Product Definition & Classification โ What Exactly Are "Display Figures" in a Toy Set?
"Toy Set Display Figures" refers to collectible figurines, poseable dolls, or scaled models included in a playset, action figure set, or themed display collection. These are not standalone art pieces but intended for play, display, or entertainment.
They typically fall into one of two categories:
- Play-Ready Figures: Designed for childrenโs play, with articulation, accessories, and toy-like functionality โ Toy/Model Category
- Collectible Display Figures: High-detail, stylized, often marketed as collectibles โ Potential Sculpture or Art Category
โ ๏ธ Critical Distinction:
- If the figure is designed for play, movement, or child use โ HS Code: 9504.90.60.00 or 9503.00.00.90
- If the figure is highly artistic, non-articulated, and sold as decorative sculpture โ HS Code: 9703.90.00.00
๐ฆ Two: HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Key Features | Tax Rate | Applicable When... |
|---|---|---|---|---|
9504.90.60.00 |
Toy sets, games, and combination play items | Includes figures in a themed set (e.g., superhero team, animal pack), no material conflict | 10.0% | Figures are part of a playset or game with clear toy purpose |
9504.90.90.80 |
Other games, entertainment equipment, and derivatives | Figures used as accessories or props in games, not the main product | 17.5% | Used in game systems, not standalone toys |
9503.00.00.90 |
Other toys, models, puzzles, and play items | Scale models, doll figures, non-articulated play figures | 10.0% | Pure toy or model with no artistic intent |
9703.90.00.00 |
Other works of art, sculptures, and statuettes | Artistic, non-functional, high-detail, collectible figures | 17.5% | Marketed as art, not toys, no play function |
๐ Key Insight:
- Same physical item can be classified differently based on intended use, packaging, marketing, and description. - "Display" โ "Art" โ if it's packaged with a game, marketed to kids, or has accessories, itโs a toy, not a sculpture.
๐ฐ Three: 2026 Tariff Breakdown โ Full Tax Clause Analysis (US Focus)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: November 10, 2025 (inclusive)
๐ฏ 1. 9504.90.60.00 โ Toy Sets (Games & Combination Play Items)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 301 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF Value ร 10% |
| De Minimis Threshold | โ Yes (5% threshold applies) |
| Legal Basis Path | IEEPA:9903.01.25 โ IEEPA:9903.01.24 โ 9504.90.60.00 |
๐ Explanation:
- This is a "duty-free" base rate under normal trade, but 10% IEEPA tariff applies to all Chinese-origin goods under Section 301. - No USITC 25% extra โ this code is not subject to USITC 301. - De minimis applies โ if value < $800, no duty due (for individual shipments).
๐ฏ 2. 9504.90.90.80 โ Game/Entertainment Equipment Derivatives (e.g., Props, Accessories)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 7.5% |
| Section 301 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value ร 17.5% |
| De Minimis Threshold | โ No (due to USITC 301) |
| Legal Basis Path | IEEPA:9901.25 โ IEEPA:9903.01.24 โ USITC:9504.90.90.80 โ FOOTNOTE:9903.88.01 |
๐ Explanation:
- 7.5% USITC + 10% IEEPA = 17.5% โ highest tier under 301. - No de minimis relief โ even if value < $800, duty still applies. - Applies when figures are not the main product, but used in games, apps, or interactive systems.
๐ฏ 3. 9503.00.00.90 โ Toys, Models, Puzzles (General Toy Category)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 301 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF Value ร 10% |
| De Minimis Threshold | โ Yes |
| Legal Basis Path | IEEPA:9903.01.25 โ IEEPA:9903.01.24 โ 9503.00.00.90 |
๐ Explanation:
- Applies to non-articulated, non-interactive figures sold as toys or models. - Same 10% IEEPA rate as9504.90.60.00, but no USITC 301. - De minimis applies โ great for small shipments.
๐ฏ 4. 9703.90.00.00 โ Sculptures & Artworks (Non-Toy Category)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 7.5% |
| Section 301 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value ร 17.5% |
| De Minimis Threshold | โ No |
| Legal Basis Path | IEEPA:9901.25 โ IEEPA:9903.01.24 โ 9703.90.00.00 โ FOOTNOTE:9903.88.01 |
๐ Explanation:
- Applies only if the figure is marketed as art, not for play, highly detailed, no accessories, sold in galleries. - 17.5% โ same as game derivatives. - No de minimis โ even small shipments pay duty.
๐ ๏ธ Four: Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
โ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| โ Commercial Invoice | โ๏ธ | Must clearly state "Toy Set Display Figures", intended use, packaging details |
| โ Product Photos (Front, Back, Box, Accessories) | โ๏ธ | Proves play function, no artistic intent |
| โ Product Description & Marketing Materials | โ๏ธ | Shows target audience (kids vs. collectors) |
| โ Packaging Labeling | โ๏ธ | If labeled "For Children Ages 6+", "Playset", "Action Figure", it supports toy classification |
| โ Origin Certificate (CO) | โ๏ธ | If from Vietnam, Mexico, or Thailand, may qualify for lower or zero duty |
| โ Test Reports (FCC, CE, RoHS, CPSIA) | โ๏ธ | Required for childrenโs toys (CPSIA compliance) |
| โ Bill of Lading & Packing List | โ๏ธ | Ensures accurate item count and HS Code matching |
โ 2.็ณๆฅๆๅทง (็ณๆฅๅฃ่ฏ)
๐ฅ โ็จ้ๅฎ็จ๏ผๅ ่ฃ ๅฎ็ฑป๏ผๅ็งฐ็ฒพๅ๏ผ็จ็ๅทฎ10็น๏ผโ
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Figure in a superhero playset with weapons, base, and action stand | 9504.90.60.00 |
9703.90.00.00 |
17.5% โ 10% |
| Figure sold as "limited edition collector art", no accessories, gallery packaging | 9703.90.00.00 |
9503.00.00.90 |
10% โ 17.5% |
| Figure used as game prop in a board game | 9504.90.90.80 |
9503.00.00.90 |
10% โ 17.5% |
| Figure is non-articulated, no accessories, sold in toy box | 9503.00.00.90 |
9703.90.00.00 |
17.5% โ 10% |
โ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Figure sold as both toy and art | Declare based on primary use โ if marketed to kids, use toy code |
| Multi-language packaging (US + EU) | Use US-focused description for US shipments |
| Custom packaging with "art" label | Avoid โ may trigger sculpture classification |
| Figures with interchangeable parts | Still toy โ if designed for play |
| High-end figures with realistic paint | Still toy โ unless no accessories, no play function |
๐ Five: Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 9504.90.60.00 or 9503.00.00.90 |
10.0% (China) | CPSIA, FCC, RoHS | De minimis applies |
| ๐จ๐ณ China | 9504.90.60.00 |
5% | CCC, RoHS | No 301 tariffs |
| ๐ช๐บ EU | 9504.90.60.00 |
0% (if CE) | CE, REACH | No 301 tariffs |
| ๐ฆ๐บ Australia | 9504.90.60.00 |
5% | RCM | No 301 |
| ๐ฏ๐ต Japan | 9504.90.60.00 |
0% | PSE | No 301 |
๐ Takeaway:
- USA has the highest risk due to 301 tariffs and no de minimis for some codes. - China, EU, Japan, Australia are much more favorable for toy exports.
๐ Six: Common Mistakes & How to Avoid Them (Real Cases)
โ Mistake 1: Calling a playset figure "art sculpture" on invoice
๐ Result: Tax jumps from 10% โ 17.5%, delayed clearance, possible penalties
โ Mistake 2: Not including accessories in declaration
๐ Result: Customs may reclassify as "parts" โ higher duty or denial
โ Mistake 3: Using "collectible" in product title without proof of art intent
๐ Result: Risk of wrong HS Code and reassessment
โ Best Practice:
Use clear, accurate language:
โ "Action Figure Set for Children, Includes 3 Figures, Accessories, and Display Base"
โ "Limited Edition Art Sculpture โ Collectible Figure โ Not for Children"
๐ฏ Seven: Final Verdict โ How to Win the Tariff Game
๐ฏ Remember the Golden Rule:
๐น "If it plays, itโs a toy. If it displays, itโs still a toy โ unless itโs art."
๐น "Labeling matters. Packaging matters. Use matters."๐ Pro Tip:
- Apply for an Advance Ruling (Pre-Clearance) with U.S. Customs before shipment. - Use a licensed customs broker familiar with 301 tariffs and toy classifications.
๐ฃ Act Now!
๐ Contact a customs expert today
๐ Submit product photos, packaging, and description
๐ Get your HS Code & duty rate confirmed in 48 hours
โจ Professional Clearance Starts with Accurate Classification!
๐ผ Your profit margin depends on the right HS Code โ donโt gamble!
๐ข Your Toy Set Display Figures Are Ready to Ship โ With Confidence!
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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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.