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Toy Duck

CN → US
HS编码 关税税率 原产国 目的国 文档
3926400090 15.3% CN US 官方文档
4016996050 37.5% CN US 官方文档
9503000073 10.0% CN US 官方文档
4016992000 14.3% CN US 官方文档
9503000071 10.0% CN US 官方文档
3926909989 22.8% CN US 官方文档

商品图片

AI分析

🦆 Toy Duck (Rubber/Plastic Animals)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What exactly is a "Toy Duck"?

A "Toy Duck" is typically a bath toy, a plush toy, or a squeaky toy found in children's playsets. In international trade, the classification depends heavily on the material and form. Since "Toy Duck" is a generic name, it must be dissected into specific categories based on physical attributes:

Squeaky/Rubber Bath Toys: Usually made of solid or hollow rubber/plastic, often with air valves. Plastic Figures/Playsets: Hard plastic molded figures, potentially part of a larger animal set. Textile/Plush Toys: Fabric-covered ducks (though less common for the term "Toy Duck" without specifying "plush").

⚠️ Key Distinction Point:
- If the duck is a standalone play item specifically designed for entertainment → Chapter 95 (Toys).
- If it is considered a decoration or an industrial part rather than a toy → Chapter 39 (Plastics) or Chapter 40 (Rubber).
- Note: Most consumer "Toy Ducks" fall under Chapter 95, but specific material-based misclassifications can occur if declared incorrectly.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided dataset, here are the possible HS Codes for "Toy Duck" depending on material and declared intent:

HS Code Product Description Application Scenario Material/Type
9503.00.00.71 Toys, Other (Plastic/Rubber) Standard plastic/rubber bath toys, squeaky toys ✅ Plastic or Rubber
9503.00.00.73 Dolls or Other Toys (Plastic/Rubber) Plush-like or articulated plastic ducks ✅ Plastic or Rubber
3926.90.99.89 Other Plastic Articles (Bumper Category) Plastic items not specifically classified as toys, generic plastic goods ✅ Plastic
3926.40.00.90 Plastic Decorations (Play Items) Decorative plastic ducks, not primarily for play ✅ Plastic
4016.99.60.50 Other Vulcanized Rubber Articles Rubber ducks made of vulcanized rubber, generic rubber parts ✅ Vulcanized Rubber

🔍 Critical Reminder:
- Chapter 95 (Toys) is the default for items sold in toy stores or explicitly marketed as toys.
- Chapter 39 & 40 classifications are often used when items are considered "decorative" or "general articles" rather than "toys," which may have different tariff structures.
- Misdeclaring a toy as "plastic decoration" to avoid higher toy tariffs can lead to customs audits.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: Current tariff regime (including Section 301 and IEEPA provisions)

🎯 1. 9503.00.00.71 & 9503.00.00.73 —— Toys (Plastic/Rubber)

These are the most likely codes for standard toy ducks.

Item Detail
Base Tariff 0.0% (Ad Valorem)
Section 301 Additional Tariff 0.0%
122 Clause Tariff (IEEPA) +10% (Specific to Chinese origin goods under recent provisions)
Total Tariff Rate 10.0%
Tax Calculation CIF Value × 10%
De Minimis Exemption Not Eligible (High-risk category for de minimis)
Legal Basis Path HS:9503.00.00.71/73122 Clause: 10%

📌 Explanation:
- While the base duty is 0%, the 122 Clause Tariff of 10% applies.
- Unlike some electronics, toy plastics/rubbers are not subject to the 25% Section 301 tariff in this specific dataset, but the 10% IEEPA tariff remains significant.
- Total Cost Impact: 10% on top of the product value.


🎯 2. 3926.90.99.89 —— Plastic Products (Other)

If misclassified or if the duck is deemed a "general plastic article" (e.g., a garden ornament sold as decor).

Item Detail
Base Tariff 5.3%
Section 301 Additional Tariff +7.5%
122 Clause Tariff (IEEPA) +10%
Total Tariff Rate 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Exemption Not Eligible
Legal Basis Path HS:3926.90.99.89Section 301: 7.5% + IEEPA: 10%

📌 Warning:
- This rate is more than double the toy classification.
- Customs may reclassify if evidence shows the item is clearly a toy.


🎯 3. 3926.40.00.90 —— Plastic Decorations

Item Detail
Base Tariff 5.3%
Section 301 Additional Tariff 0.0%
122 Clause Tariff (IEEPA) +10%
Total Tariff Rate 15.3%
Tax Calculation CIF Value × 15.3%
Legal Basis Path HS:3926.40.00.90IEEPA: 10%

🎯 4. 4016.99.60.50 —— Other Vulcanized Rubber Articles

Item Detail
Base Tariff 2.5%
Section 301 Additional Tariff +25.0%
122 Clause Tariff (IEEPA) +10%
Total Tariff Rate 37.5%
Tax Calculation CIF Value × 37.5%
Legal Basis Path HS:4016.99.60.50Section 301: 25% + IEEPA: 10%

⚠️ High Risk:
- Rubber articles face heavy Section 301 tariffs (25%).
- Declaring a rubber duck as a "vulcanized rubber article" instead of a "toy" will significantly increase costs.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Required Documentation Checklist (No Exceptions)

Document Must Provide Explanation
Product Specifications ✔️ Material (Plastic/Rubber), Age Recommendation (0-3 years, etc.)
Product Photos ✔️ Clear images showing the duck, packaging, and any age warnings
Commercial Invoice ✔️ Must state "Toy Duck" or "Bath Toy," not just "Plastic Item"
Packaging List ✔️ Show quantity per carton, total volume
Safety Certifications ✔️ CPSIA (US), ASTM F963, EN71 (EU) if applicable
Material Composition ✔️ Specify if PVC, PE, PP, or Rubber

✅ 2. Declaration Tips (Key Mantras)

🔥 “Declare as Toy, Not Part; Name Clearly, Tax Lower!”

Scenario Correct Declaration Incorrect Practice
Standard Bath Toy 9503.00.00.71 - "Plastic Bath Toy Duck" "Plastic Article" → 22.8%
Rubber Squeaky Duck 9503.00.00.73 - "Rubber Toy Duck" "Vulcanized Rubber Part" → 37.5%
Decorative Garden Duck 3926.40.00.90 - "Plastic Garden Ornament" "Toy" → If it's clearly decor, don't call it a toy
Mixed Package (Toys + Decor) Split Declaration Mixed → Customs may audit entire shipment

✅ 3. Special Case Handling

Situation Handling Advice
OEM Custom Ducks Provide design files; prove it’s a toy for children
Small Quantity (De Minimis) ⚠️ High Risk: Toys are often exempt from de minimis benefits under IEEPA. Check latest CBP rulings.
Age-Restricted Items If labeled "Not for children under 3," customs may reclassify as "Toy" but require stricter safety docs
Bundled with Bath Accessories Declare separately if possible; mixed HS codes can cause delays

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
🇺🇸 USA 9503.00.00.71/73 10% (IEEPA) CPSIA, ASTM Avoid 4016 (37.5%)
🇪🇺 EU 9503.00.00 ~2.5% - 4.5% CE, EN71 No Section 301
🇨🇳 China 9503.00.00 0% - 5% CCC (if applicable) Low duty
🇬🇧 UK 9503.00.00 ~0% - 5% UKCA Post-Brexit rules

📌 Conclusion:
- USA imposes a 10% IEEPA tariff on toys, which is lower than rubber/plastic general articles.
- Misclassification into Chapter 40 (Rubber) can lead to 37.5% tariffs – a 27.5% penalty.
- Always declare as "Toy" if the product is marketed for play.


📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)

Mistake 1: Declaring a rubber duck as "Vulcanized Rubber Article" (4016.99.60.50)
👉 Consequence: 37.5% tariff vs. 10%. Overpaying by 27.5%!

Mistake 2: Declaring a plastic duck as "Plastic Decoration" (3926.40.00.90)
👉 Consequence: 15.3% tariff vs. 10%. Unnecessary cost increase.

Mistake 3: Using vague descriptions like "Plastic Item" or "Rubber Object"
👉 Consequence: Customs may reclassify to the highest duty rate (22.8% - 37.5%) + penalties.

Mistake 4: Ignoring Age Warnings
👉 Consequence: If a "toy" is labeled "Not for children," customs may still classify it as a toy but demand additional safety proof, causing delays.

Correct Practice:

"Toy Duck, Plastic, for Children 3+, Bath Toy, Model ABC, CPSIA Compliant"


🎯 VII. Conclusion: Professional Declaration Saves Money!

🎯 Remember the Mantra:

🔹 "Toy is 10%, Rubber is 37%, Plastic Decor is 15% – Choose Wisely!"
🔹 "HS Code Decides the Cost, Declaration Must Be Precise!"


📌 Pro Tip:
If your toy ducks are originating from Vietnam, Mexico, or Malaysia, you may qualify for lower or zero tariffs under USMCA or other FTAs.
Recommend applying for an Advance Ruling if shipping large volumes to ensure classification stability.


📣 Immediate Action:

📞 Contact a Licensed Customs Broker + Provide Product Photos + Verify HS Code Pre-Ruling
🚀 Let your Toy Ducks clear smoothly, reduce costs, and maximize profits!


Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty 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。

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。