Scratch off Stickers
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 |
| 9503000071 | 10.0% | CN | US | 官方文档 |
| 4911998000 | 17.5% | CN | US | 官方文档 |
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 9503000073 | 10.0% | CN | US | 官方文档 |
| 3926909905 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
✨ Scratch-Off Stickers: The Magic of Mystery & Reward
🌐 HS Code Classification & Customs Clearance Guide | 2026 Tax Regulations | Strategic Import Strategy
📌 I. Product Definition: What Exactly Are "Scratch-Off Stickers"?
Scratch-off stickers are interactive adhesive labels designed to reveal hidden information (such as lottery numbers, prize details, coupon codes, or passwords) beneath a temporary, opaque coating. In international trade, they are primarily classified as toy accessories, printed matter, or plastic/printed composite products, depending on their primary material, function, and construction.
Key Distinctions for Classification: * Toy/Entertainment Accessories: If marketed as part of a game, puzzle, or collectible series (e.g., Pokémon cards, blind box accessories), they fall under HS 9503. * Printed Matter: If primarily informational, promotional, or decorative without a strong "toy" association, they may fall under HS 4911. * Plastic/Composite Articles: If the substrate is plastic (PVC) or a complex laminate where the material defines the character, they may fall under HS 3926.
⚠️ Critical Classification Tip:
- If the sticker is sold with a toy/game → Use 9503 (Lower Base Duty, High Risk for Section 301).
- If the sticker is sold independently as a promotional item → Use 4911 or 3926 (Higher Base Duty).
📦 II. HS Code Classification Details (2026 Latest Tariff Schedule)
| HS Code | Product Description | Primary Material | Key Classification Criteria | Total Tax Rate (China Origin → US) |
|---|---|---|---|---|
| 9503.00.00.71 | Puzzle, model, or similar toy accessories, of paper or plastic | Paper/Plastic | Sold as part of a game/collectible; intended for entertainment/play. | 10.0% |
| 9503.00.00.73 | Stickers for toys/entertainment models, of paper/adhesive material | Paper/Adhesive | Specifically marketed for use with toys, blind boxes, or collectibles. | 10.0% |
| 4911.99.80.00 | Other printed matter, of paper/coated paper | Paper/Coated Paper | Promotional, informational, or decorative stickers not classified as toys. | 17.5% |
| 4911.91.40.40 | Other printed matter: pictures/designs, of paper or film | Paper/Film | Design-focused stickers, wallpapers, or decorative prints. | 17.5% |
| 3926.90.99.89 | Other plastic articles, of plastic (adhesive/PVC) | PVC/Plastic | Plastic-based scratch cards (e.g., lottery tickets, PVC scratch films). | 22.8% |
| 3926.90.99.05 | Decorative articles, of plastic or paper-plastic composite | Plastic/Paper-Plastic | Multi-layer laminated stickers where plastic is the dominant structural component. | 22.8% |
🔍 Deep Dive into Differences:
- 9503 vs. 4911: The key is function. Is it for play (9503) or information/decoration (4911)? Misclassification here can lead to significant duty differences.
- 4911 vs. 3926: Is the substrate paper-based (4911) or plastic/PVC-based (3926)? PVC scratch cards incur higher base duties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 9503.00.00.71 & 9503.00.00.73 —— Toy/Entertainment Accessories
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | 0.0% |
| Section 301 "122" Surcharge | +10% (Specific to certain toy/accessory items under updated lists) |
| Total Tax Rate | 10.0% |
| Calculation Basis | CIF Value × 10% |
| De Minimis Eligibility | ❌ Not Eligible (Section 301 duties generally apply) |
| Legal Basis Path | USITC:9503.00.00 → Section 301 Footnote 122 |
📌 Explanation:
- Base duty is 0% because toys/accessories are low-rate items.
- 0% for Section 301 Main means no 25% tariff.
- +10% is the specific "122 clause" surcharge for certain toy accessories.
- Result: Only 10% total duty. This is the most cost-effective classification if the product can be justified as a toy accessory.
🎯 2. 4911.99.80.00 & 4911.91.40.40 —— Other Printed Matter
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | +7.5% |
| Section 301 "122" Surcharge | +10% |
| Total Tax Rate | 17.5% |
| Calculation Basis | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4911.99 → Section 301 Footnote 7.5 + Footnote 122 |
📌 Explanation:
- Base duty is 0%.
- 7.5% is the standard Section 301 surcharge for printed paper products.
- 10% is the additional 122 clause surcharge.
- Result: 17.5% total duty. Higher than toys due to different tariff treatment.
🎯 3. 3926.90.99.89 & 3926.90.99.05 —— Plastic/Composite Articles
| Item | Details |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 301 "122" Surcharge | +10% |
| Total Tax Rate | 22.8% |
| Calculation Basis | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90 → Section 301 Footnote 5.3 + Footnote 7.5 + Footnote 122 |
📌 Explanation:
- Base duty is 5.3% because plastic articles have a higher base rate.
- 7.5% Section 301 surcharge applies.
- 10% additional 122 clause surcharge.
- Result: 22.8% total duty. The most expensive option, typical for PVC-based lottery tickets or plastic decals.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail materials (paper vs. PVC), adhesive type, scratch-off coating composition. |
| ✅ Marketing Materials/Packaging | ✔️ | Crucial! Photos of packaging showing "Toy," "Game," "Collectible" keywords support HS 9503 classification. |
| ✅ Commercial Invoice | ✔️ | Clear description: e.g., "Paper Stickers for Toy Collection" vs. "PVC Scratch Cards." |
| ✅ Packing List | ✔️ | Itemized list of stickers, including quantity per pack. |
| ✅ Third-Party Test Reports | ✔️ | If marketed as toys, CPC (Children’s Product Certificate) and ASTM F963 compliance may be required. |
| ✅ Certificate of Origin | ✔️ | Required for tariff calculation. |
✅ 2. Classification Strategy (Key Mantra)
🔥 “Toy Context Wins: Market as Toy Accessory for 10% Duty!”
| Scenario | Recommended HS Code | Duty Rate | Why? |
|---|---|---|---|
| Stickers sold in a "Blind Box" or with a Puzzle | 9503.00.00.73 |
10.0% | Clearly a toy accessory. Lowest duty. |
| Stickers sold as "Game Pieces" or "Collectibles" | 9503.00.00.71 |
10.0% | Classified under toys/games. |
| Stickers sold as Promotional Items (e.g., Coupon Codes) | 4911.99.80.00 |
17.5% | Classified as printed matter. No toy function. |
| Stickers sold as Decorative Wall Decals | 4911.91.40.40 |
17.5% | Classified as printed designs. |
| PVC Scratch-Off Lottery Tickets | 3926.90.99.89 |
22.8% | Classified as plastic articles. Highest base duty. |
✅ 3. Special Handling & Risk Mitigation
| Issue | Solution |
|---|---|
| Material Ambiguity | If the sticker has a paper base but a PVC scratch layer, argue for 4911 (printed matter) or 3926 (plastic), but avoid 9503 unless toy context is strong. |
| Toy Safety Regulations | If classifying as 9503, ensure compliance with CPSC regulations for children’s products (small parts, choking hazards). Provide CPC. |
| "De Minimis" Exploitation Attempt | ❌ Do Not Try. Section 301 duties apply to all imports from China, regardless of value. Packages under $800 will still be taxed at 10%, 17.5%, or 22.8%. |
| Misclassification Risk | Incorrectly labeling "PVC Lottery Tickets" as "Toy Stickers" to save 12.8% can lead to penalties, retroactive duties, and cargo hold. |
🌍 V. Global Market Comparison (2026 Update)
| Market | Recommended HS Code | Estimated Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.73 |
10.0% | Best for toy accessories. High scrutiny on toy safety. |
| 🇺🇸 USA | 4911.99.80.00 |
17.5% | For non-toy printed stickers. |
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | For PVC/plastic scratch cards. |
| 🇨🇳 China | 4911.99.90.90 |
5.0% | Exporting to China? Lower duty. |
| 🇪🇺 EU | 4911.99.90 |
6.5% | No Section 301, but standard EU tariffs apply. |
| 🇬🇧 UK | 4911.99.90 |
6.5% | Post-Brexit tariffs mirror EU for many goods. |
📌 Conclusion:
- USA has the most complex, high-tariff environment due to Section 301 and 122 clauses.
- Toy classification (9503) offers the biggest savings (10% vs. 22.8%) but requires strict adherence to toy marketing and safety standards.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Using "Stickers" in the name but shipping PVC Lottery Cards
👉 Result: Customs may reclassify to 3926 (22.8%) if documentation doesn't support toy classification.
👉 Fix: Clearly state "PVC Scratch-Off Cards" in invoice, justify under 3926.
❌ Mistake 2: Marketing as "Toy Stickers" but selling as "Promotional Coupons"
👉 Result: Customs may reject 9503 classification, leading to 17.5% duty and delays.
👉 Fix: Align packaging, marketing, and invoice. If not for toys, use 4911.
❌ Mistake 3: Ignoring CPSC Requirements for HS 9503
👉 Result: Cargo held at US border for lack of CPC (Children’s Product Certificate).
👉 Fix: If using 9503, ensure ASTM F963 testing and CPC are ready.
🎯 VII. Conclusion: Smart Classification, Lower Costs
🎯 Key Takeaway:
🔹 If it’s for play → Classify as Toy (9503) → 10% Duty.
🔹 If it’s for info/decor → Classify as Printed (4911) → 17.5% Duty.
🔹 If it’s PVC/Lottery → Classify as Plastic (3926) → 22.8% Duty.🔹 Documentation is King: Marketing materials, packaging photos, and product descriptions must match the HS Code chosen.
📌 Pro Tip:
- For high-volume imports, consider Advance Rulings from CBP to lock in the 10% duty rate for toy accessories.
- Always verify CPSC compliance if classifying under 9503 to avoid costly delays.
📣 Action Step:
📞 Contact a licensed customs broker to review your product packaging and marketing.
📄 Prepare your CPC and test reports if aiming for HS 9503.
🚀 Optimize your supply chain to leverage the 10% duty rate for toy accessories!
✨ Precise Classification Saves Money!
💼 Don’t let a wrong HS Code cost you 12%+ in unnecessary duties.
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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。