Spinning Top
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9503000073 | 10.0% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926909905 | 22.8% | CN | US | 官方文档 |
| 8482105068 | 44.0% | CN | US | 官方文档 |
商品图片
AI分析
🌀 Spinning Top (Fidget Spinner)
🌐 HS Code Classification & Tariff Guide | 2026 Updated | Expert Customs Clearance Strategy
📌 One Product, Multiple HS Codes — Know Which One Applies to Your Shipment!
📌 一、Product Definition & Classification: What Exactly Is a Spinning Top?
A spinning top, commonly known as a fidget spinner, is a handheld toy designed to spin on a central axis. It typically features 3 or more arms with weighted ends, and is often made from plastic, metal, or a combination of both. While it may appear simple, its classification depends heavily on material, function, and core components.
⚠️ Key Insight:
- If the primary purpose is play or sensory stimulation → Toy classification applies
- If the core component is a ball bearing → Machinery/Parts may apply
- If made of plastic and not a functional toy → Plastic制品 may apply
📦 二、HS Code Classification Breakdown (2026 Latest Tariff Authority)
| HS Code | Product Description | Material & Use Match | Core Component | Risk Level |
|---|---|---|---|---|
9503.00.00.73 |
Other toys, not elsewhere specified | ✅ Plastic/Metal, toy-like form | No bearing | Low |
9503.00.00.90 |
Other toys, not elsewhere specified | ✅ Rotating motion, child-friendly | No bearing | Low |
3926.90.99.89 |
Other articles of plastic, not elsewhere specified | ✅ Plastic-based, non-functional toy | Plastic body | Medium |
3926.90.99.05 |
Other articles of plastic, not elsewhere specified | ✅ Plastic construction, no toy function | Plastic only | Medium |
8482.10.50.68 |
Ball bearings, not elsewhere specified | ✅ Contains ball bearing as core | Ball bearing | High |
🔍 Critical Note:
- All five codes are valid, but only one applies per shipment based on dominant feature. - Misclassification = overpayment, delays, or penalties.
💰 三、2026 Tariff Rate Breakdown (With Full Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 9503.00.00.73 — Other Toys (Plastic/Metal Toy)
| Item | Detail |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Section 301 Tariff | +0% (not applied here) |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF × 10% |
| De Minimis Threshold | ✅ Yes (under $800) |
| Legal Basis Path | IEEPA:9903.01.25 → 122 Tariff:9903.01.24 → HS:9503.00.00.73 |
📌 Why This Applies:
- The item is primarily marketed as a toy for children or adults seeking sensory relief
- No functional mechanical use beyond spinning
- Matches "other toys" under 9503.00.00
🎯 2. 9503.00.00.90 — Other Toys (Rotating Toy)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF × 10% |
| De Minimis Threshold | ✅ Yes |
| Legal Basis Path | IEEPA:9903.01.25 → 122 Tariff:9903.01.24 → HS:9503.00.00.90 |
📌 Why This Applies:
- The rotating motion is the key feature
- Fits under "other toys" in the classification of rotational play items
- No mechanical or industrial function
🎯 3. 3926.90.99.89 — Other Articles of Plastic (Non-Toy Use)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| USITC Section 301 Tariff | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis Threshold | ❌ No (exceeds $800 threshold) |
| Legal Basis Path | USITC:3926.90.99.89 → 301 Tariff:9903.88.01 → IEEPA:9903.01.24 |
📌 Why This Applies:
- If the item is not marketed as a toy but as a plastic accessory
- Used in industrial, decorative, or non-play contexts
- No child-friendly labeling or packaging⚠️ High-Risk Category:
- No de minimis → even small shipments face full duty
- Higher cost if misclassified as plastic product
🎯 4. 3926.90.99.05 — Other Articles of Plastic (Plastic-Based Item)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| USITC Section 301 Tariff | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis Threshold | ❌ No |
| Legal Basis Path | USITC:3926.90.99.05 → 301 Tariff:9903.88.01 → IEEPA:9903.01.24 |
📌 Why This Applies:
- Plastic-only construction, no metal parts
- Not sold as a toy, but as a plastic novelty item
- Often used in gifts, office accessories, or promotional items⚠️ Warning:
- Same rate as 3926.90.99.89, but different code
- Must prove non-toy intent to avoid reclassification
🎯 5. 8482.10.50.68 — Ball Bearings (Core Component)
| Item | Detail |
|---|---|
| Base Duty | 9.0% |
| USITC Section 301 Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Rate | 44.0% |
| Tax Calculation | CIF × 44% |
| De Minimis Threshold | ❌ No |
| Legal Basis Path | USITC:8482.10.50.68 → 301 Tariff:9903.88.01 → IEEPA:9903.01.24 |
📌 Why This Applies:
- If the ball bearing is the main functional component
- The spinning action is due to precision bearing, not toy design
- Not intended for play, but for mechanical function (e.g., in industrial tools)⚠️ Highest Risk & Cost:
- 44% tariff — most expensive option
- Only applies if bearing is the core — not the case for most fidget spinners
- Rarely used unless the item is marketed as a mechanical part
🛠️ 四、Customs Clearance Best Practices (Real-World Tips)
✅ 1. Essential Documentation (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state product name, material, use |
| ✅ Packing List | ✔️ | Show number of units, weight, packaging |
| ✅ Product Photos (Front/Back/Side) | ✔️ | Show bearing, material, branding |
| ✅ Material Certificate | ✔️ | Prove plastic/metal composition |
| ✅ Labeling & Packaging Proof | ✔️ | Show "toy" vs. "plastic item" |
| ✅ Test Reports (RoHS, FCC, CE) | ✔️ | If applicable |
| ✅ Certificate of Origin (CO) | ✔️ | For tariff eligibility |
✅ 2.申报技巧(Key Rules)
🔥 “Toy or Bearing? Label It Right!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Marketed as fidget toy for kids | 9503.00.00.73 or 9503.00.00.90 |
3926.90.99.89 |
High |
| Made of plastic only, no toy branding | 3926.90.99.05 |
9503.00.00.90 |
High |
| Contains precision ball bearing, no toy design | 8482.10.50.68 |
9503.00.00.73 |
Extremely High |
| Sold as gift/office accessory, not for play | 3926.90.99.89 |
9503.00.00.90 |
High |
✅ 3. Special Cases & Solutions
| Case | Solution |
|---|---|
| Mixed material (plastic + metal) | Use 9503.00.00.73 if toy-like, 3926.90.99.89 if plastic-focused |
| No bearing visible | Avoid 8482.10.50.68 — unless bearing is key |
| Small shipment (<$800) | Use 9503.00.00.73 or 9503.00.00.90 → de minimis applies |
| Large shipment (>$800) | Avoid 3926.90.99.05 or 3926.90.99.89 → no de minimis |
| Uncertain classification | Apply for Advance Ruling (Pre-Approval) |
🌍 五、Global Market Comparison (2026 Update)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.73 or 9503.00.00.90 |
10% | FCC, RoHS | 122 Tariff applies |
| 🇨🇳 China | 9503.00.00.73 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 9503.00.00.73 |
0% (if CE) | CE | No 122 tariff |
| 🇦🇺 Australia | 9503.00.00.90 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 9503.00.00.73 |
0% | PSE | No extra tariffs |
📌 Key Takeaway:
- USA has the highest risk due to 122 Tariff + Section 301
- China, EU, Japan, Australia are much safer for fidget spinners
📌 六、Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Labeling a toy as "plastic novelty" to avoid toy tariffs
👉 Result: Re-classified to 3926.90.99.89 → 22.8% tax + no de minimis
❌ Mistake 2: Declaring as 8482.10.50.68 just because it has a bearing
👉 Result: 44% tariff — overcharged by 34% — audit risk
❌ Mistake 3: Not providing photos or material proof
👉 Result: Customs delays, request for clarification, possible seizure
✅ Correct Approach:
“Fidget Spinner, 3-Arm Plastic & Metal Toy, with Ball Bearing, Designed for Sensory Play, Not Industrial Use, Model XYZ, FCC & RoHS Certified”
🎯 七、Conclusion: Choose Wisely, Pay Less, Ship Faster!
🎯 Remember the Golden Rule:
🔹 “If it’s a toy, declare it as a toy. If it’s a bearing, declare it as a bearing. If it’s plastic, declare it as plastic.”
🔹 “One wrong code = 44% tax instead of 10% — that’s $4,400 on a $10,000 shipment!”
📌 Pro Tip:
📞 Apply for an Advance Ruling (Pre-Approval) before shipping
🚀 Get your HS Code confirmed legally — avoid surprises at the border
📣 Act Now:
📞 Contact a licensed customs broker
📂 Submit product photos, specs, and packaging
✅ Get official HS Code confirmation — protect your profit margin!
✨ Smart Classification = Smooth Customs = Higher Profits!
💼 Your shipment’s success starts with the right HS Code.
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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。