Board Game Set
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 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 9504909080 | 17.5% | CN | US | 官方文档 |
| 4901990093 | 17.5% | CN | US | 官方文档 |
| 4901990092 | 17.5% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🎲 Board Game Set (Tabletop Games)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Board Games"?
A "Board Game Set" is a broad category encompassing tabletop entertainment, including chess, mahjong, card games, and various strategy games. In international trade, classification depends heavily on material composition, specific functionality, and component structure. Since "Board Game" is a generic term, it can fall into multiple HS Codes depending on the primary material (plastic vs. paper vs. mixed) and specific game type.
⚠️ Key Distinction:
- If the game is primarily a game board/chess/mahjong category → 9504.90.60.00
- If the game contains significant plastic accessories (pieces, boxes) and is categorized as office/school supplies → 3926.10.00.00
- If it is a general tabletop/game room entertainment device (non-bowling) → 9504.90.90.80
- If the game is dominated by printed paper components (cards, manuals) → 4901.99.00.93 / 92
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Conflict? |
|---|---|---|---|
9504.90.60.00 |
Table games falling within the category of board games, including chess, checkers, etc. | Standard board games, chess, mahjong, go | ❌ No conflict |
3926.10.00.00 |
Other plastic articles, specifically office or school supplies and related plastic articles | Games with significant plastic components (pawns, boxes) inferred from generic name | ❌ No conflict |
9504.90.90.80 |
Other games, including tables and parlour games (excluding bowling) | General tabletop entertainment equipment, non-specific game types | ❌ No conflict |
4901.99.00.93 |
Printed books, brochures, leaflets, and similar printed matter (other) | Games dominated by printed cards, rulebooks, and paper-based media | ❌ No conflict |
4901.99.00.92 |
Printed books, brochures, leaflets, and similar printed matter (other) | Same as above, alternative subheading for printed game materials | ❌ No conflict |
🔍 Key Reminder:
- 9504 is the primary heading for games and toys. Subheading .60 is specific to board games/chess/mahjong. - If the product is declared generically as "Board Game," customs may infer plastic accessories (leading to 3926) or printed paper (leading to 4901) if the description is vague. - No material conflict exists for any of these codes based on the generic name "Board Game," meaning the importer must provide detailed component breakdowns to justify the preferred code.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade Environment)
🎯 1. 9504.90.60.00 — Board Games (Chess, Checkers, Mahjong, etc.)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 / "122 Clause" Surcharge | +10.0% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | Base: 0% → 122 Clause: +10% → Total: 10% |
📌 Explanation:
- This is the most favorable rate for traditional board games. - Although the base tariff is 0%, the 10% surcharge applies due to US-China trade measures. - Advantage: Lowest total tax burden compared to other potential classifications.
🎯 2. 3926.10.00.00 — Other Plastic Articles (Office/School Supplies)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 / "122 Clause" Surcharge | +10.0% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | Base: 5.3% → 122 Clause: +10% → Total: 15.3% |
📌 Explanation:
- If customs infers that the game is primarily a plastic article (e.g., plastic chess pieces, plastic boxes) rather than a "game," this code may apply. - Disadvantage: Higher base tariff (5.3%) leads to a 15.3% total, which is 5.3% higher than the board game code.
🎯 3. 9504.90.90.80 — Other Tabletop/Parlour Games (Non-Bowling)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 / "122 Clause" Surcharge | +10.0% |
| Other Add-on Tariff | +7.5% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | Base: 0% → 122 Clause: +10% → Other: +7.5% → Total: 17.5% |
📌 Explanation:
- This code is for "other games" that do not fit into specific categories like bowling. - Disadvantage: The additional 7.5% tariff pushes the total to 17.5%, making it significantly more expensive than the standard board game classification.
🎯 4. 4901.99.00.93 & 92 — Printed Books, Brochures, Leaflets (Including Game Cards/Manuals)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 / "122 Clause" Surcharge | +10.0% |
| Other Add-on Tariff | +7.5% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | Base: 0% → 122 Clause: +10% → Other: +7.5% → Total: 17.5% |
📌 Explanation:
- If the game is declared as printed matter (e.g., a deck of cards with instructions), it may fall under 4901. - Disadvantage: Same as9504.90.90.80, the total tariff is 17.5%, which is 7.5% higher than the ideal board game classification.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Checklist (Must-Have)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify: "Board Game Set," including components (board, cards, dice, figures). |
| ✅ Component Breakdown | ✔️ | List materials: e.g., "Cardboard board, Paper cards, Plastic pawns, Wooden dice." |
| ✅ Product Photos | ✔️ | Clear images of the game box, contents, and any branding. |
| ✅ Commercial Invoice | ✔️ | Accurate value, country of origin (China). |
| ✅ Packing List | ✔️ | Detailed weight and dimensions. |
| ✅ Material Declaration | ✔️ | Confirm if plastic content exceeds thresholds that might shift classification to 3926. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Be Specific, Not Generic! ‘Board Game’ is Safe, ‘Plastic Toy’ is Risky!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Board Game (Chess, Monopoly, Mahjong) | 9504.90.60.00 "Board Game Set, Chess/Mahjong Type" |
Describing as "Plastic Toys" → 3926.10.00.00 (15.3%) |
| Game with Heavy Plastic Components | Provide detailed material % If plastic > paper, consider 3926 but justify game nature. |
Vague description "Game Accessories" → 9504.90.90.80 (17.5%) |
| Card-Based Game (Dominantly Paper) | 4901.99.00.93 "Printed Card Game Set" |
Declaring as "Toy" → 9504.90.90.80 (17.5%) |
| Mixed Components (Wood, Plastic, Paper) | Declare as Board Game (9504.90.60.00) if game function is primary. | Splitting declaration → High Risk of Audit |
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| OEM Custom Board Games | Provide design files and material specs. Emphasize "Game Function" over "Material." |
| Games with Electronic Elements | If electronic, may fall under 9503 (Toys) or 8543 (Electronic Games). Check if it’s truly "Board Game." |
| High Plastic Content | If >50% plastic by value, customs may lean toward 3926. Mitigate by stressing "Game" classification. |
| Paper-Heavy Games (Card Games) | If primarily printed matter, 4901 is possible, but 9504 is often preferred for games. Negotiate with broker. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9504.90.60.00 |
10% (10% surcharge) | No specific | Best Rate. Avoid 3926/4901/9504.90.90.80. |
| 🇨🇳 China | 9504.90.60.00 |
0% | N/A | No import tariff. |
| 🇪🇺 EU | 9504.90.90 |
0% | CE (if toy-like) | No extra tariffs. |
| 🇬🇧 UK | 9504.90.90 |
0% | UKCA | No extra tariffs. |
| 🇦🇺 Australia | 9504.90.90 |
5% | ACCC | No surcharges. |
| 🇯🇵 Japan | 9504.90.90 |
0% | PSE (if toy) | No surcharges. |
📌 Conclusion:
- USA is the most critical market for tariff optimization.
- 9504.90.60.00 is the only code with a 10% total tariff.
- Misclassification to 3926 or 4901 or 9504.90.90.80 results in 15.3%–17.5% tariffs, a 5–7.5% increase in cost.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring as "Plastic Toys" or "Plastic Game Parts"
👉 Consequence: Falls under 3926.10.00.00 → 15.3% Tariff (vs. 10%).
Result: $5,300 extra tax per $100,000 shipment.
❌ Error 2: Declaring as "Other Games" (Generic)
👉 Consequence: Falls under 9504.90.90.80 → 17.5% Tariff (vs. 10%).
Result: $7,500 extra tax per $100,000 shipment.
❌ Error 3: Declaring as "Printed Matter" for Card Games
👉 Consequence: Falls under 4901.99.00.93 → 17.5% Tariff (vs. 10%).
Result: $7,500 extra tax per $100,000 shipment.
❌ Error 4: Using vague terms like "Game Accessories" or "Toys"
👉 Consequence: Customs assigns higher tariff code due to ambiguity.
Result: Audit, delay, and retroactive tax payment.
✅ Correct Practice:
"Board Game Set, [Game Name], Includes: Cardboard Board, Paper Cards, Plastic Figures, Wooden Dice. Category: Board Game/Chess/Mahjong. HS Code: 9504.90.60.00"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Golden Rule:
🔹 "Board Game is 10%, Plastic is 15%, Other Games are 17.5%!"
🔹 "Generic Description = High Tax! Specific Description = Low Tax!"
📌 Pro Tip:
- If your product contains mixed materials, always emphasize the game function and board game category in the description.
- Provide component breakdowns to prove it’s not primarily a plastic article or printed matter.
- Pre-clearance ruling is highly recommended for large shipments to avoid post-import audits.
📣 Immediate Action:
📞 Contact your customs broker with detailed product specs.
🚀 Declare as 9504.90.60.00 for standard board games to secure the 10% tariff.
💡 Avoid generic terms like "Toy" or "Plastic" to prevent tax inflation.
✨ Professional Clearance, Precise Classification!
💼 Every percentage point counts in your profit margin!
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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。