Board Game Toy
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
| 4901990092 | 17.5% | CN | US | 官方文档 |
| 9504909080 | 17.5% | CN | US | 官方文档 |
| 9504906000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🎲 Board Game Toy (Tabletop Games & Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Board Games"?
Board game toys are a diverse category encompassing physical tabletop games, ranging from family classics to strategy games. In international trade, they are often classified differently depending on their primary material composition and functional attributes. The US Customs and Border Protection (CBP) may interpret the same product under multiple HS codes based on specific component emphasis (e.g., plastic components vs. printed paper vs. general toy status).
Key Classification Ambiguities: - Plastic Components: If the game is heavily defined by its plastic miniatures, tokens, or molded boards → HS 3926.90.99.89 - Toy Category: If classified broadly as a recreational toy without specific printing focus → HS 9503.00.00.90 - Printed Media: If the value is derived significantly from printed rules, cards, and instruction manuals → HS 4901.99.00.92 / .93 - Entertainment Device: If viewed as a "game equipment" or "parlor game" → HS 9504.90.90.80 - Board Game Specific: If explicitly identified as a board/chess game → HS 9504.90.60.00
⚠️ Critical Distinction Point:
- Material vs. Function: Is it a "plastic part" (3926) or a "toy" (9503)?
- Paper vs. Toy: Do the printed cards/instructions constitute the bulk of the value? If so, it may lean towards printing (4901).
- Specificity: "Board Games" have a specific heading (9504.90.60.00) which often offers lower base duties than general "toys" or "plastic articles."
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
| HS Code | Product Description | Application Scenario | Primary Attribute |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastics (e.g., plastic minis, tokens) | Games with high plastic content, custom plastic parts | ✅ Plastic Material |
9503.00.00.90 |
Toys, other, including dolls' parts (General Toy) | General recreational toys, unclassified specific toys | ✅ Toy Category |
4901.99.00.92 |
Printed books, brochures, etc. (Inc. printed cards/rules) | Games where printed manuals/cards are dominant | ✅ Printed Paper |
9504.90.90.80 |
Other table or parlor games (Entertainment Equipment) | General recreational game equipment | ✅ Entertainment Use |
9504.90.60.00 |
Chess, checkers, and other board games | Standard board games, strategy games, card games | ✅ Board Game Specific |
4901.99.00.93 |
Printed materials (Paper/Cardstock) | Games with extensive paper/cardboard components | ✅ Paper Material |
🔍 Key Reminder:
- HS 9504.90.60.00 is often the most favorable for standard board games because the base duty is 0.0%.
- HS 9503.00.00.90 is the "catch-all" for toys but carries a 0.0% base duty.
- HS 3926 & 4901 classifications often carry higher base duties (5.3% or 0.0% + additional surcharges) and are riskier if the product is clearly a finished toy.
- 122 Clauses (Section 301/IEEPA) apply to all Chinese-origin goods listed above.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 3926.90.99.89 — Other Articles of Plastics
| Item | Content |
|---|---|
| Base Duty | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis | Base 3926 + Footnote 301 (7.5%) + IEEPA (10%) |
📌 Explanation:
- This code is used if the game is considered an "article of plastic" rather than a toy.
- 22.8% is a moderate-high rate compared to pure toy codes.
- Avoid this classification unless the product is primarily plastic components sold separately.
🎯 2. 9503.00.00.90 — Other Toys
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis | Base 9503 + IEEPA (10%) |
📌 Explanation:
- This is a common classification for general toys.
- Base duty is free, but the 10% IEEPA surcharge applies to Chinese goods.
- Total 10% is significantly lower than plastic or printing classifications.
🎯 3. 4901.99.00.92 — Printed Books/Brochures (Inc. Printed Materials)
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis | Base 4901 + Footnote 301 (7.5%) + IEEPA (10%) |
📌 Explanation:
- Used if the game is classified as "printed matter" (e.g., heavy emphasis on rulebooks, card decks).
- 17.5% is high due to the 7.5% Section 301 addition.
- Risky for standard board games; CBP may argue it's a toy, not just paper.
🎯 4. 9504.90.90.80 — Other Table or Parlor Games
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis | Base 9504 + Footnote 301 (7.5%) + IEEPA (10%) |
📌 Explanation:
- A broad category for "parlor games."
- Higher rate than specific board games (9504.90.60.00) because it attracts the 7.5% Section 301 surcharge.
- Avoid if9504.90.60.00is applicable.
🎯 5. 9504.90.60.00 — Chess, Checkers, and Other Board Games
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis | Base 9504 + IEEPA (10%) |
📌 Explanation:
- Best Case Scenario for standard board games.
- Base duty is 0%, and Section 301 is 0% for this specific subheading.
- Only the 10% IEEPA surcharge applies.
- Total 10% is the lowest possible rate for most board games.
🎯 6. 4901.99.00.93 — Printed Materials (Paper/Cardstock)
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis | Base 4901 + Footnote 301 (7.5%) + IEEPA (10%) |
📌 Explanation:
- Similar to4901.99.00.92.
- High rate due to 7.5% Section 301.
- Only use if the product is essentially a book or deck of cards without game mechanics.
🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Guide)
✅ 1. Preparation Checklist (All Required)
| Document | Mandatory | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail materials: % plastic, % paper, % wood. |
| ✅ Product Photos | ✔️ | Show the game in use, components, and packaging. |
| ✅ Commercial Invoice | ✔️ | Description should match HS Code logic (e.g., "Board Game" vs. "Plastic Miniatures"). |
| ✅ Packing List | ✔️ | Itemize contents (e.g., "1 Rulebook, 4 Pawns, 1 Board"). |
| ✅ Origin Certificate | ✔️ | Required for IEEPA surcharge determination. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Be Specific, Be Accurate: 'Board Game' Beats 'Toy' or 'Plastic'!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Standard Board Game (Cards, Board, Tokens) | 9504.90.60.00 (Board Game) |
"Toy" or "Plastic Parts" → 10%~22.8% |
| Game with Heavy Plastic Miniatures | 9504.90.60.00 (if overall function is board game) |
3926.90.99.89 → 22.8% |
| Printed Card Deck Only | 4901.99.00.92 or 9504.90.60.00 |
Misclassified as "Toy" → Potential dispute |
| General Toy with Board Game Elements | 9503.00.00.90 |
Too vague → Delayed clearance |
📌 Note: Even if the game contains plastic miniatures, if the primary purpose is a board game,
9504.90.60.00is often preferred over3926(Plastic) or9503(Toy) due to the 0% Section 301 benefit.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | Emphasize the game mechanics and board in the description. Argue for 9504.90.60.00. |
| OEM/White Label | Provide manufacturer details. Ensure the description is consistent with your supplier's export docs. |
| High Plastic Content | If the game is >50% plastic by value/weight, be prepared for CBP to argue for 3926. Have technical data ready. |
| Small Parts | Clearly list all components. Hidden components can lead to misclassification. |
🌍 V. Global Market Clearance Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9504.90.60.00 |
10% (IEEPA) | No special certs | Lowest Duty Option |
| 🇺🇸 USA | 9503.00.00.90 |
10% (IEEPA) | ASTM F963 (Safety) | Higher risk of audit |
| 🇨🇳 China | 9504.90.60.00 |
0% | CCC (if applicable) | No Section 301/IEEPA |
| 🇪🇺 EU | 9503.00.00 |
0% | CE, EN71 | No additional tariffs |
| 🇦🇺 Australia | 9504.90.60.00 |
5% | ACMA (if electronic) | Low tariff |
📌 Conclusion:
- USA:9504.90.60.00is the clear winner for cost efficiency (10% total vs. 17.5% or 22.8%).
- EU/China/Australia: Tariffs are significantly lower or zero, but US market requires precise classification to avoid the 7.5% Section 301 surcharge.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Classifying as "Toy" (9503.00.00.90)
👉 Result: 10% tariff (same as best case), but higher audit risk because it’s less specific.
❌ Mistake 2: Classifying as "Plastic Article" (3926.90.99.89)
👉 Result: 22.8% tariff. Huge cost increase!
❌ Mistake 3: Classifying as "Printed Matter" (4901.99.00.92)
👉 Result: 17.5% tariff. Unjustified cost if it’s a functional game.
❌ Mistake 4: Using vague descriptions like "Game Accessories"
👉 Result: CBP assigns highest rate code + penalties.
✅ Correct Practice:
"Board Game Set, Including Board, Cards, and Plastic Miniatures, for Family Entertainment, Model XYZ, Origin China"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Board Game is King:
9504.90.60.00wins with 10%!"
🔹 "Avoid Plastic & Print: 3926 and 4901 cost 7.5% more in Section 301!"
🔹 "IEEPA is Unavoidable: 10% on all Chinese Toys/Games to US!"
📌 Pro Tip:
If your board game contains electronic components (e.g., digital dice, LED boards), it may fall under 8537 or 8543, which have different tariff structures. Ensure your description highlights the non-electronic aspects if you aim for 9504.90.60.00.
Recommend Advance Ruling if the product has unique electronic or hybrid features.
📣 Immediate Action:
📞 Contact your customs broker with photos and a detailed component list.
🚀 Declare as "Board Game" (9504.90.60.00) to minimize costs to 10%.
✨ Professional clearance starts with accurate classification!
💼 Every percentage point saved is pure profit!
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。