毛绒玩偶
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | Official Doc |
| 9503000071 | 10.0% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
| 9503000073 | 10.0% | CN | US | Official Doc |
| 6307907500 | 14.3% | CN | US | Official Doc |
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AI Analysis
🧸 Stuffed Animals & Plush Toys (毛绒玩偶)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Stuffed Toys"?
Stuffed animals and plush toys are consumer goods primarily intended for play, decoration, or comfort. In international trade, their classification hinges on two key factors: Primary Use (Toy vs. Decoration) and Material Composition (Textile/Plush vs. Plastic).
- Plush Toys (Textile-based): Filled with cotton, wool, or synthetic fibers, covered in fabric/plush. These generally fall under Chapter 95 (Toys) or Chapter 63 (Other Made-up Textile Articles) depending on specific construction and marketing.
- Plastic Decorations/Figures: Solid or hollow plastic items, often used for decor rather than interactive play. These fall under Chapter 39 (Plastics).
⚠️ Key Distinction Point:
- If the item is marketed as a "Toy" (play value) and made of textile/plush → Often 9503.
- If the item is marketed as "Decoration" (ornamental) and made of plastic → Often 3926.
- If the item is a "Textile Article" (finished good) but not strictly a "toy" by local definition → Often 6307.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Usage Conflict? |
|---|---|---|---|
3926.40.00.90 |
Other articles of plastics and articles of other materials of heading 3926 (Decorations/Figurines) | Plush-like items classified as decorations due to material assumption or lack of toy function; broad "other decorations" category. | ⚠️ Low Conflict: Assumes plastic/plastic-like material for decor. |
9503.00.00.71 |
Dolls, other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds | Plush Toys. Explicitly defined as "dolls, other toys." Material inferred as plush/filled based on common sense. | ✅ No Conflict: Matches "Toy" use and "Plush" form. |
6307.90.98.91 |
Other made-up articles (Textile articles) | Finished consumer goods made of textile/plush. A "catch-all" for textile articles not elsewhere specified. | ✅ No Conflict: Plush toys are finished textile goods. |
9503.00.00.73 |
Other toys (Non-electrical, non-vehicle) | Plush Toys. Use is clearly "Toy" (Chapter 95). Material inferred as textile/plush, consistent with toy forms. | ✅ No Conflict: Clear toy intent, no material conflict. |
6307.90.75.00 |
Other made-up textile articles (Specifically Textile Pet Toys/Toys) | Textile material (plush/fabric) used for Pet Toys or general Toys. Matches textile characteristics. | ✅ No Conflict: Aligns with textile material and toy/pet accessory form. |
🔍 Key Reminder:
- 9503 is the most direct "Toy" classification but carries specific sub-code nuances (71 vs 73).
- 6307 is a safe "Textile Article" fallback if the item is deemed more of a "finished textile good" than a strict "toy."
- 3926 is risky if the item is actually plush/textile, but may be used if customs interprets it as a "plastic-looking decoration."
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3926.40.00.90 – Plastic Articles / Decorations
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surtax | 0.0% (No additional 25% tariff for this specific sub-code in some interpretations, but check footnotes) |
| IEEPA Surtax (Section 122) | +10% (Targeting China/HK products) |
| Total Duty Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No (Deny de minimis for Section 301/IEEPA covered goods) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.40.00.90 |
📌 Interpretation:
- Even if base duty is low, the 10% IEEPA surcharge applies.
- This code is often used for "decorative" items that might not be strictly "toys," but if customs reclassifies it as a toy, penalties may apply.
🎯 2. 9503.00.00.71 – Dolls / Other Toys (Plush)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax | 0.0% |
| IEEPA Surtax (Section 122) | +10% |
| Total Duty Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:9503.00.00.71 |
📌 Note:
- This is the most favorable classification for genuine plush toys from China, as the base duty is 0%.
- However, the 10% IEEPA surcharge still applies, making the total 10%.
- Must prove "Toy" intent (packaging, marketing, target audience).
🎯 3. 6307.90.98.91 – Other Made-Up Textile Articles
| Item | Content |
|---|---|
| Base Duty Rate | 7.0% |
| Section 301 Surtax | 7.5% |
| IEEPA Surtax (Section 122) | +10% |
| Total Duty Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → USITC:6307.90.98.91 → FOOTNOTE:9903.88.01 |
📌 Warning:
- Higher total duty (24.5%) due to base rate + 301 surcharge + IEEPA.
- Only use if the item is not considered a "toy" (e.g., decorative plush pillows, non-play items).
🎯 4. 9503.00.00.73 – Other Toys (Non-Electrical)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax | 0.0% |
| IEEPA Surtax (Section 122) | +10% |
| Total Duty Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:9503.00.00.73 |
📌 Note:
- Same 10% total rate as9503.00.00.71.
- Used for "Other Toys" not specifically dolls. Plush animals often fall here if not classified as "dolls."
🎯 5. 6307.90.75.00 – Textile Pet Toys / Other Textile Articles
| Item | Content |
|---|---|
| Base Duty Rate | 4.3% |
| Section 301 Surtax | 0.0% |
| IEEPA Surtax (Section 122) | +10% |
| Total Duty Rate | 14.3% |
| Tax Calculation | CIF Value × 14.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6307.90.75.00 |
📌 Note:
- Specific to Textile Pet Toys. If the plush item is marketed for pets, use this.
- Lower base duty (4.3%) but still subject to 10% IEEPA.
🛠️ 4. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Document Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, filling material (e.g., polyester fiberfill), cover material (e.g., acrylic plush). |
| ✅ Product Photos (Packaging & Label) | ✔️ | Must show age recommendations (e.g., "3+"), marketing images, and any safety labels (CPSIA if US). |
| ✅ Third-Party Test Report | ✔️ | ASTM F963 (US Toy Safety), CPSIA compliance. |
| ✅ Commercial Invoice | ✔️ | Description must clearly state "Plush Toy" or "Stuffed Animal", not just "Decoration." |
| ✅ Packing List | ✔️ | List items clearly. Do not mix toys with non-toy textiles in one HS code if different. |
| ✅ Certificate of Origin | ✔️ | Essential for IEEPA surcharge calculation. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Be a Toy, Not a Rug! Specify 'Plush', Declare 'Toy', Avoid 'Decor'!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Plush Animal for Kids | 9503.00.00.71 or 9503.00.00.73 |
Declaring as 6307 (Textile Article) → 24.5% Tax |
| Plush Decoration for Shelf | 3926.40.00.90 (if plastic) or 6307.90.98.91 (if textile) |
Declaring as 9503 (Toy) → Audit Risk |
| Pet Chew Toy (Plush) | 6307.90.75.00 |
Declaring as 9503 → Potential Misclassification |
| Plastic Figurine (No Move) | 3926.40.00.90 |
Declaring as 9503 → Material Conflict |
💡 Strategy:
- If the item is clearly a toy (marketing, packaging, age group), use 9503.
- If the item is decorative (no play value, adult collectible), use 3926 or 6307.
- Never declare a plush toy as a "Plastic Article" unless it is entirely plastic, or vice versa.
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Plush Toys | Provide design drawings and sample photos. Ensure marketing materials show "Play" intent. |
| Mixed Containers (Toys + Textiles) | Separate HS Codes! Do not average tariffs. Toys (10%) vs. Textiles (24.5%) have huge differences. |
| Pet Toys vs. Kid Toys | Clearly label: "For Cats" vs. "For Children." Mislabeling can lead to safety compliance issues (CPSIA). |
| Import from Non-China Countries | If origin is Vietnam, Mexico, etc., IEEPA 10% may be waived! Check Free Trade Agreements. |
🌍 5. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.71 / 73 |
10% (China) | CPSIA, ASTM F963 | Base 0% + IEEPA 10%. Best rate for Toys. |
| 🇨🇳 China (Import) | 9503.00.00.00 |
8-15% | CCC (if applicable) | No IEEPA surcharge. |
| 🇪🇺 EU | 9503.00.25 / 30 |
0-4.7% | CE, EN71 | No extra surcharges. Very favorable. |
| 🇬🇧 UK | 9503.00.00.00 |
0% | UKCA | Post-Brexit rules apply. |
| 🇦🇺 Australia | 9503.00.00.00 |
5% | WEEE/RCM | No surcharges. |
📌 Conclusion:
- USA has the lowest duty rate (10%) for Plush Toys (9503) compared to other textile articles (24.5%).
- Misclassification (e.g., declaring toys as textiles) leads to higher taxes (24.5%) and audit risks.
- Always declare as Toys (9503) if the product is intended for play.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring Plush Toys as "Decorative Pillows" (6307)
👉 Consequence: Tax increases from 10% to 24.5% → Loss of Profit!
❌ Mistake 2: Declaring Plastic Figurines as "Plush Toys" (9503)
👉 Consequence: Customs rejects due to material mismatch → Delay, Inspection, or Return.
❌ Mistake 3: Ignoring "Intended Use" in Marketing
👉 Consequence: If packaging says "For Collectors," customs may classify as Decor (3926/6307) with higher duties or different regulations.
❌ Mistake 4: Using Generic Terms like "Stuffing"
👉 Consequence: Vague descriptions lead to HS Code audits. Be specific: "Polyester Fiberfill in Acrylic Plush Cover."
✅ Correct Approach:
"Plush Stuffed Animal, 12 inches, Polyester Fiberfill, Acrylic Plush Cover, For Children 3+, Model XYZ, CPSIA Certified"
🎯 7. Conclusion: Professional Declaration, Save Money, Save Time!
🎯 Remember the Mantra:
🔹 "Toys are 10%, Textiles are 24.5%! Declare as Toy, Pay Less!"
🔹 "Plush = Textile Toy = 9503! Plastic Decor = 3926! Don't Mix Them!"
📌 Pro Tip:
If your plush toys are originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower tariffs under trade agreements.
Apply for Advance Rulings if your product is borderline (Toy vs. Decoration).
📣 Take Action Now:
📞 Contact a professional customs broker + Provide Product Photos + Request HS Code Advance Ruling
🚀 Let your plush toys clear customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of tax savings is calculated precisely!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.