Backgammon
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9504906000 | 10.0% | CN | US | 官方文档 |
| 9503000073 | 10.0% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🎲 Backgammon (The Game of Kings)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: What is "Backgammon"?
Backgammon is a classic two-player board game that combines strategy and luck. In international trade, it is categorized under "Board Games." Customs authorities specifically look for items that are designed for play, often packaged with specific components (boards, dice, checkers/pieces), and intended for recreational use.
Key Characteristics for Classification: 1. Board Design: Must have a specific layout for playing backgammon (points, bars, etc.). 2. Components: Includes dice, checkers/pieces, and a doubling cube (often). 3. Packaging: Typically sold as a complete set in retail-ready packaging.
⚠️ Critical Distinction:
- If it is a complete game set (board + pieces + dice) →归入 9504.90.60.00 (Tax: 0%).
- If it is only the board without playing pieces → It might be classified under Wooden Articles (Chapter 44), leading to 28.3% Tax.
- If it is custom-made or unboxed loose parts → Risk of reclassification to higher-tariff categories.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here is the precise classification for Backgammon:
| HS Code | Product Description | Tax Rate (China Origin to US) | Tariff Details |
|---|---|---|---|
9504.90.60.00 |
Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design... | 0.0% | Base: 0.0% + Additional: 0.0% = 0.0% |
🔍 Why this code?
- 9504.90.60.00 explicitly lists "backgammon" alongside chess, checkers, and parchisi.
- This is the most favorable classification for complete backgammon sets.
- It excludes wooden articles that are not primarily designed as games (e.g., decorative wooden boards without game pieces).
💰 III. 2026 Latest Tariff Rate Details (Including Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2026 (Current Data)
🎯 1. 9504.90.60.00 —— Backgammon & Other Board Games
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tariff (Section 301) | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0.00 |
| De Minimis Eligibility | ✅ Yes (if value < $800, no duty even if tax existed) |
| Legal Basis Path | USITC:9504.90.60.00 → No footnotes applying additional taxes |
📌 Explanation:
- Unlike electronics or wooden articles, board games like backgammon enjoy a 0% tariff rate from China to the US.
- This includes the base tariff and any additional Section 301 or IEEPA surcharges.
- Zero risk of hidden tariffs for properly classified complete sets.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Document Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Description | ✔️ | Must explicitly state "Backgammon Set" |
| ✅ Components List | ✔️ | List board, dice, checkers, doubling cube |
| ✅ Product Photos | ✔️ | Show complete set with packaging |
| ✅ Commercial Invoice | ✔️ | Value must reflect the full set price |
| ✅ Material Composition | ✔️ | Specify wood, plastic, felt, etc. (to avoid misclassification) |
✅ 2. Declaration Tips (Key Strategy)
🔥 "Complete Set, Clear Description, 0% Duty!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Complete Backgammon Set | 9504.90.60.00 - "Backgammon Game Set" |
"Wooden Board" → 4421.99.98.80 (28.3%) |
| Only Wooden Board (No Pieces) | 4421.99.98.80 - "Other Wooden Articles" |
"Backgammon" → Risk of audit |
| Bamboo Backgammon Set | 4421.91.98.80 - "Bamboo Articles" |
9504.90.60.00 → Risk of audit (Bamboo games may fall under wood) |
📌 Critical Warning:
- If your product is made of bamboo, it may be classified under4421.91.98.80(28.3% tax), even if it's a game set. Check material composition carefully.
- Wooden backgammon sets (non-bamboo) with all components go to9504.90.60.00(0%).
- Do not declare a complete game as "Wooden Craft" or "Decoration" – this triggers audits and penalties.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Electronic Backgammon | If it has digital displays/buttons, it may fall under 9504.50 or 8543, not 9504.90.60.00. Verify with customs. |
| Travel/Mini Sets | If compact but complete, still 9504.90.60.00 (0%). |
| Custom Decorative Boards | If no pieces/dice, classify as wooden article → 28.3%. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9504.90.60.00 |
0.0% | Zero duty for complete sets |
| 🇪🇺 EU | 9503.00 or 9504.90 |
0% - 4% | Generally low duty |
| 🇨🇳 China | 9504.90.60.00 |
0% | Import tax free |
| 🇬🇧 UK | 9504.90.60.00 |
0% | Post-Brexit alignment |
📌 Conclusion:
- USA offers the best tariff advantage for backgammon sets (0%).
- Ensure complete sets are declared to maintain 0% rate.
- Bamboo products are an exception – they may incur 28.3% in the US.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a complete backgammon set as "Wooden Board"
👉 Result: Tax jumps from 0% to 28.3% → Unexpected cost!
❌ Mistake 2: Using "Game" without specifying "Backgammon"
👉 Result: Customs may assign a different code → Delay or audit.
❌ Mistake 3: Ignoring material (Bamboo vs. Wood)
👉 Result: Bamboo games fall under 4421.91.98.80 → 28.3% tax in the US.
✅ Correct Practice:
"Backgammon Set: Wooden board, felt surface, 30 wooden checkers, 2 dice, doubling cube. Complete game for recreational use."
🎯 VII. Conclusion: Profit-Maximizing Declaration
🎯 Remember:
🔹 "Complete Set = 0% Duty (Wood)"
🔹 "Bamboo Set = 28.3% Duty"
🔹 "Board Only = 28.3% Duty"
📌 Pro Tip:
If your backgammon set includes digital components (e.g., electronic dice counters), consult a customs broker. It may no longer qualify as a simple board game.
📣 Action Step:
✅ Verify material (Wood vs. Bamboo)
✅ Confirm complete set (Board + Pieces + Dice)
✅ Declare as9504.90.60.00for 0% duty in the US
✨ Smart Classification Saves Money!
💼 0% Duty is a Competitive Advantage – Don’t Lose It by Misclassification!
用户评价
关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。