toy set display figures
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 |
| 9504909080 | 17.5% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
| 9703900000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🎮 Toy Set Display Figures – HS Code & Tariff Guide 2026 | Full Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Master Guide | 2026 Updated Tariff Breakdown | Expert-Level Import Planning
🧩 One: Product Definition & Classification – What Exactly Are "Display Figures" in a Toy Set?
"Toy Set Display Figures" refers to collectible figurines, poseable dolls, or scaled models included in a playset, action figure set, or themed display collection. These are not standalone art pieces but intended for play, display, or entertainment.
They typically fall into one of two categories:
- Play-Ready Figures: Designed for children’s play, with articulation, accessories, and toy-like functionality → Toy/Model Category
- Collectible Display Figures: High-detail, stylized, often marketed as collectibles → Potential Sculpture or Art Category
⚠️ Critical Distinction:
- If the figure is designed for play, movement, or child use → HS Code: 9504.90.60.00 or 9503.00.00.90
- If the figure is highly artistic, non-articulated, and sold as decorative sculpture → HS Code: 9703.90.00.00
📦 Two: HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Key Features | Tax Rate | Applicable When... |
|---|---|---|---|---|
9504.90.60.00 |
Toy sets, games, and combination play items | Includes figures in a themed set (e.g., superhero team, animal pack), no material conflict | 10.0% | Figures are part of a playset or game with clear toy purpose |
9504.90.90.80 |
Other games, entertainment equipment, and derivatives | Figures used as accessories or props in games, not the main product | 17.5% | Used in game systems, not standalone toys |
9503.00.00.90 |
Other toys, models, puzzles, and play items | Scale models, doll figures, non-articulated play figures | 10.0% | Pure toy or model with no artistic intent |
9703.90.00.00 |
Other works of art, sculptures, and statuettes | Artistic, non-functional, high-detail, collectible figures | 17.5% | Marketed as art, not toys, no play function |
🔍 Key Insight:
- Same physical item can be classified differently based on intended use, packaging, marketing, and description. - "Display" ≠ "Art" — if it's packaged with a game, marketed to kids, or has accessories, it’s a toy, not a sculpture.
💰 Three: 2026 Tariff Breakdown – Full Tax Clause Analysis (US Focus)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 9504.90.60.00 – Toy Sets (Games & Combination Play Items)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 301 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Threshold | ✅ Yes (5% threshold applies) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → 9504.90.60.00 |
📌 Explanation:
- This is a "duty-free" base rate under normal trade, but 10% IEEPA tariff applies to all Chinese-origin goods under Section 301. - No USITC 25% extra — this code is not subject to USITC 301. - De minimis applies → if value < $800, no duty due (for individual shipments).
🎯 2. 9504.90.90.80 – Game/Entertainment Equipment Derivatives (e.g., Props, Accessories)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 7.5% |
| Section 301 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Threshold | ❌ No (due to USITC 301) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9504.90.90.80 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 7.5% USITC + 10% IEEPA = 17.5% — highest tier under 301. - No de minimis relief — even if value < $800, duty still applies. - Applies when figures are not the main product, but used in games, apps, or interactive systems.
🎯 3. 9503.00.00.90 – Toys, Models, Puzzles (General Toy Category)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 301 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Threshold | ✅ Yes |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → 9503.00.00.90 |
📌 Explanation:
- Applies to non-articulated, non-interactive figures sold as toys or models. - Same 10% IEEPA rate as9504.90.60.00, but no USITC 301. - De minimis applies — great for small shipments.
🎯 4. 9703.90.00.00 – Sculptures & Artworks (Non-Toy Category)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 7.5% |
| Section 301 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Threshold | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → 9703.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies only if the figure is marketed as art, not for play, highly detailed, no accessories, sold in galleries. - 17.5% — same as game derivatives. - No de minimis — even small shipments pay duty.
🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Toy Set Display Figures", intended use, packaging details |
| ✅ Product Photos (Front, Back, Box, Accessories) | ✔️ | Proves play function, no artistic intent |
| ✅ Product Description & Marketing Materials | ✔️ | Shows target audience (kids vs. collectors) |
| ✅ Packaging Labeling | ✔️ | If labeled "For Children Ages 6+", "Playset", "Action Figure", it supports toy classification |
| ✅ Origin Certificate (CO) | ✔️ | If from Vietnam, Mexico, or Thailand, may qualify for lower or zero duty |
| ✅ Test Reports (FCC, CE, RoHS, CPSIA) | ✔️ | Required for children’s toys (CPSIA compliance) |
| ✅ Bill of Lading & Packing List | ✔️ | Ensures accurate item count and HS Code matching |
✅ 2.申报技巧 (申报口诀)
🔥 “用途定税，包装定类，名称精准，税率差10点！”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Figure in a superhero playset with weapons, base, and action stand | 9504.90.60.00 |
9703.90.00.00 |
17.5% → 10% |
| Figure sold as "limited edition collector art", no accessories, gallery packaging | 9703.90.00.00 |
9503.00.00.90 |
10% → 17.5% |
| Figure used as game prop in a board game | 9504.90.90.80 |
9503.00.00.90 |
10% → 17.5% |
| Figure is non-articulated, no accessories, sold in toy box | 9503.00.00.90 |
9703.90.00.00 |
17.5% → 10% |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Figure sold as both toy and art | Declare based on primary use — if marketed to kids, use toy code |
| Multi-language packaging (US + EU) | Use US-focused description for US shipments |
| Custom packaging with "art" label | Avoid — may trigger sculpture classification |
| Figures with interchangeable parts | Still toy — if designed for play |
| High-end figures with realistic paint | Still toy — unless no accessories, no play function |
🌍 Five: Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9504.90.60.00 or 9503.00.00.90 |
10.0% (China) | CPSIA, FCC, RoHS | De minimis applies |
| 🇨🇳 China | 9504.90.60.00 |
5% | CCC, RoHS | No 301 tariffs |
| 🇪🇺 EU | 9504.90.60.00 |
0% (if CE) | CE, REACH | No 301 tariffs |
| 🇦🇺 Australia | 9504.90.60.00 |
5% | RCM | No 301 |
| 🇯🇵 Japan | 9504.90.60.00 |
0% | PSE | No 301 |
📌 Takeaway:
- USA has the highest risk due to 301 tariffs and no de minimis for some codes. - China, EU, Japan, Australia are much more favorable for toy exports.
📌 Six: Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Calling a playset figure "art sculpture" on invoice
👉 Result: Tax jumps from 10% → 17.5%, delayed clearance, possible penalties
❌ Mistake 2: Not including accessories in declaration
👉 Result: Customs may reclassify as "parts" → higher duty or denial
❌ Mistake 3: Using "collectible" in product title without proof of art intent
👉 Result: Risk of wrong HS Code and reassessment
✅ Best Practice:
Use clear, accurate language:
✅ "Action Figure Set for Children, Includes 3 Figures, Accessories, and Display Base"
❌ "Limited Edition Art Sculpture – Collectible Figure – Not for Children"
🎯 Seven: Final Verdict – How to Win the Tariff Game
🎯 Remember the Golden Rule:
🔹 "If it plays, it’s a toy. If it displays, it’s still a toy — unless it’s art."
🔹 "Labeling matters. Packaging matters. Use matters."🚀 Pro Tip:
- Apply for an Advance Ruling (Pre-Clearance) with U.S. Customs before shipment. - Use a licensed customs broker familiar with 301 tariffs and toy classifications.
📣 Act Now!
📞 Contact a customs expert today
📄 Submit product photos, packaging, and description
🚀 Get your HS Code & duty rate confirmed in 48 hours
✨ Professional Clearance Starts with Accurate Classification!
💼 Your profit margin depends on the right HS Code — don’t gamble!
🟢 Your Toy Set Display Figures Are Ready to Ship — With Confidence!
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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。