toy set decorations
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 |
| 9503000073 | 10.0% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
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AI Analysis
๐ฎ Toy Set Decorations
๐ HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Rules | Professional Export Strategy
๐ One, Product Definition & Classification: What Exactly Is a "Toy Set Decoration"?
Toy Set Decorations are play-based, interactive, or thematic accessories designed for use in games, imaginative play, or as part of a collectible or modular toy system. These items are not standalone decorative objects but are intended for play, assembly, or integration into a larger toy experience.
They often include: - Themed figurines, props, or scenery elements - Interchangeable parts for building or role-playing - Decorative components used in toy sets (e.g., mini trees, houses, vehicles, characters) - Non-functional, stylized accessories meant for creative play
โ ๏ธ Key Differentiator:
- If the item is purely decorative (e.g., a wall art piece, non-interactive ornament) โ Not a toy โ Different HS Code
- If it is designed for play, assembly, or integration into a game/set โ Toy-related โ Apply toy classification rules
๐ฆ Two, HS Code Classification Details (2026 Official Tariff Reference)
| HS Code | Product Description | Applicable Use Case | Material/Structure Match? |
|---|---|---|---|
9504.90.60.00 |
Other toys, not elsewhere specified; game or playset sets (e.g., themed playsets, interactive toy scenes) | Toy sets with decorative elements used in play (e.g., castle sets, dollhouse scenes, race tracks with mini buildings) | โ No material conflict; fits "game/set" category |
9504.90.90.80 |
Other toys, not elsewhere specified; entertainment equipment accessories (e.g., props, play accessories, thematic items) | Decorative components used in games or play (e.g., toy food, fake money, character props) | โ Fits "derivative of game" logic; no clear material conflict |
9503.00.00.90 |
Toys representing animals, people, or other figures; not elsewhere specified | Figurines, dolls, or models used in play (e.g., action figures, animal figures in a set) | โ Fully aligned with play/entertainment use |
9503.00.00.73 |
Parts and accessories for toys (e.g., spare limbs, hats, tools, decorative attachments) | Replacement or add-on parts for toy figures or sets (e.g., extra weapons, hats, vehicle parts) | โ Matches "toy parts" rules; no material conflict |
7326.90.86.88 |
Other articles of iron or steel, not elsewhere specified; parts for machinery or equipment | Metal components (e.g., toy car chassis, metal building frames) | โ Metal material confirmed; fits "part/attachment" default logic |
๐ Critical Insight:
- All these items are classified under "toy" or "toy part" categories due to intended use in play, not decoration alone. - Even if they look decorative, if they are used in games, role-play, or assembly, they fall under toy rules.
๐ฐ Three, 2026 Latest Tariff Breakdown (With Detailed Tax Clauses)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: November 10, 2025 (including subsequent imports)
๐ฏ 1. 9504.90.60.00 โ Toy Sets (Game/Playset Sets)
| Item | Details |
|---|---|
| Base Duty | 0% (ad valorem) |
| Additional Duty (USITC 301) | 0% |
| Section 122 Clause Duty | 10% (Tariff under Section 122 of the Trade Act) |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value ร 10% |
| De Minimis Exemption | โ Yes (if value < $800) |
| Legal Basis Path | Section 122: 9504.90.60.00 โ Tariff Schedule: 122 Clause โ No USITC/301 Add-on |
๐ Explanation:
- This is a "catch-all" toy set category for games or combination playsets. - No USITC (Section 301) or IEEPA (Emergency Powers) surcharge applies. - Only 10% Section 122 tariff applies โ lowest among all listed codes.
๐ฏ 2. 9504.90.90.80 โ Game/Entertainment Equipment Accessories (Derivative Items)
| Item | Details |
|---|---|
| Base Duty | 0% |
| Additional Duty (USITC 301) | 7.5% (from Section 301 of Trade Act) |
| Section 122 Clause Duty | 10% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF ร 17.5% |
| De Minimis Exemption | โ No (due to 301 duty) |
| Legal Basis Path | USITC: 9504.90.90.80 โ Section 301: +7.5% โ Section 122: +10% |
๐ Explanation:
- This code applies to accessories derived from game equipment (e.g., props, play tools). - 7.5% USITC tariff applies due to China-origin products under Section 301. - +10% Section 122 tariff is mandatory. - No de minimis relief โ even small shipments face full duty.
๐ฏ 3. 9503.00.00.90 โ Toys Representing Figures (Animals, People, etc.)
| Item | Details |
|---|---|
| Base Duty | 0% |
| Additional Duty (USITC 301) | 0% |
| Section 122 Clause Duty | 10% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF ร 10% |
| De Minimis Exemption | โ Yes |
| Legal Basis Path | Section 122: 9503.00.00.90 โ No 301/USITC duty |
๐ Explanation:
- Applies to figurines, dolls, or models used in play. - No USITC 301 tariff โ only 10% Section 122 applies. - Highly favorable for small-volume or e-commerce shipments.
๐ฏ 4. 9503.00.00.73 โ Parts & Accessories for Toys
| Item | Details |
|---|---|
| Base Duty | 0% |
| Additional Duty (USITC 301) | 0% |
| Section 122 Clause Duty | 10% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF ร 10% |
| De Minimis Exemption | โ Yes |
| Legal Basis Path | Section 122: 9503.00.00.73 โ No 301 duty |
๐ Explanation:
- Covers replacement or add-on parts (e.g., extra hats, weapons, wheels). - Same 10% rate as other toy parts. - No 301 surcharge โ ideal for spare parts or bulk replacements.
๐ฏ 5. 7326.90.86.88 โ Metal Parts (Iron/Steel, Not Elsewhere Specified)
| Item | Details |
|---|---|
| Base Duty | 2.9% (standard rate for steel/iron) |
| Additional Duty (USITC 301) | 25.0% (applies to steel/aluminum/copper products from China) |
| Section 122 Clause Duty | 10% |
| Special Add-on: Steel/Aluminum/Copper | +50% (under 301 Section 301, for steel/aluminum/copper products) |
| Total Effective Rate | 87.9% |
| Tax Calculation | CIF ร 87.9% |
| De Minimis Exemption | โ No |
| Legal Basis Path | USITC: 7326.90.86.88 โ Section 301: +25% โ Steel/Aluminum/Copper Add-on: +50% โ Section 122: +10% โ Base: 2.9% |
๐ Explanation:
- This is the highest tariff in the list. - Applies to metal components (e.g., toy car frames, metal building parts). - 50% extra tariff on steel/aluminum/copper products from China โ a major red flag. - Total 87.9% โ extremely high, often makes export unprofitable.
๐ ๏ธ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
โ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Shows intended use, materials, dimensions |
| โ Assembly/Play Instructions | โ๏ธ | Proves play/functionality, not decoration |
| โ High-Res Product Photos | โ๏ธ | Shows use in toy set, not standalone |
| โ Third-Party Test Reports | โ๏ธ | FCC, CE, RoHS, CPSC (if applicable) |
| โ Commercial Invoice | โ๏ธ | Must state โToy Set, Playset, Game Accessoryโ |
| โ Certificate of Origin (CO) | โ๏ธ | Required for tariff eligibility |
| โ Packing List | โ๏ธ | Shows parts vs. complete sets |
โ 2.็ณๆฅๆๅทง (Key Declaration Tips)
๐ฅ โPlay Use > Looks, Parts > Whole, Metal > Danger!โ
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Themed playset with buildings, vehicles, figures | 9504.90.60.00 |
Misclassified as "decoration" โ 17.5% |
| Toy figure with extra hat/accessory | 9503.00.00.73 |
Reported as "toy" โ 10% |
| Metal car chassis (from China) | 7326.90.86.88 |
Reported as "plastic part" โ 87.9% |
| Decorative dollhouse scene used in play | 9504.90.90.80 |
Misclassified as "home decor" โ 301 + 50% |
โ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Metal parts in toy sets | Avoid China origin if possible; source from Vietnam/Mexico to avoid 50% steel surcharge |
| Small e-commerce shipments | Use 9503.00.00.90 or 9504.90.60.00 โ 10% rate + de minimis |
| High-value metal components | Consider pre-clearance pre-ruling or relocate production to non-301 countries |
| Mixed shipments (toy + metal part) | Do NOT split โ total tax = 87.9% on metal part โ huge risk |
๐ Five, Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 9504.90.60.00 / 9503.00.00.73 |
10% (17.5% if 301) | FCC, CPSC, RoHS | High risk for metal parts |
| ๐จ๐ณ China | 9504.90.60.00 |
5% | CCC | No extra tariffs |
| ๐ช๐บ EU | 9504.90.60.00 |
0% (if CE) | CE, REACH | No 301/IEEPA |
| ๐ฆ๐บ Australia | 9504.90.60.00 |
5% | RCM | No 301 |
| ๐ฏ๐ต Japan | 9504.90.60.00 |
0% | PSE | No extra tariffs |
๐ Takeaway:
- USA is the only market with significant 301/Section 122 surcharges. - Metal parts from China are a red zone โ 87.9% tariff. - Non-China origin (Vietnam, Mexico, Thailand) can avoid 301/50% surcharge.
๐ Six, Common Mistakes & How to Avoid Them (Avoid Costly Errors)
โ Mistake 1: Calling a toy set โdecorative itemโ
๐ Result: Misclassified โ 17.5% instead of 10% โ extra $1,500 on $10k shipment
โ Mistake 2: Shipping metal toy parts from China without origin change
๐ Result: 87.9% tariff โ $8,790 on $10k โ loss-making
โ Mistake 3: Not providing play instructions or photos
๐ Result: Customs delays or rejection โ $500+ in fees
โ Mistake 4: Splitting a toy set into parts to avoid duty
๐ Result: Each part taxed at 87.9% โ total 263.7% โ total loss
โ Correct Way:
โThemed Playset: Castle & Figures, 24-piece, for children ages 5+, includes plastic buildings, 4 figures, and play cards. Intended for imaginative play. Not standalone decoration.โ
๐ฏ Seven, Final Verdict: Smart Classification = Profit Protection
๐ฏ Remember the Golden Rules:
๐น "Play Use > Appearance" โ If itโs used in play, itโs a toy.
๐น "Metal from China = 87.9% Tax" โ Avoid unless absolutely necessary.
๐น "Parts & Sets = 10% (if non-metal)" โ Best for e-commerce.
๐น "De Minimis = Your Friend" โ Use it for small shipments.
๐ Pro Tip:
If your product contains metal parts, consider relocating production to Vietnam, Mexico, or Thailand to avoid the 50% steel surcharge and lower total duty.
๐ฃ Act Now!
๐ Contact a customs broker with 301/IEEPA expertise
๐ Apply for HS Code pre-ruling before shipping
๐ Use non-China origin for metal components
โจ Precision Classification = Smooth Clearance = Profit Growth!
๐ผ Your next shipment shouldnโt be taxed into oblivion โ classify right from the start!
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) 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.