HS Codes for Toys & Games

What HS code should I use for stuffed animals?

Stuffed toy animals (plush teddy bears, plush dolls with animal form) are classified under HS 9503.00.41 in the EU (toy animals, stuffed). Note this heading attracts 4.7% import duty in the EU — higher than the 0% on human-only dolls (9503.00.21). In the USA and UK, the rate is 0%.

What HS code covers video game consoles?

Home video game consoles (PlayStation, Xbox, Nintendo Switch base units) use HS 9504.30.10. Handheld gaming devices use 9504.50.00. Both attract 0% import duty globally — there are no MFN duties on video game hardware in the EU, UK or USA.

Do toys from China face extra US tariffs?

Yes — Chinese-origin toys face Section 301 additional tariffs of 7.5%–25% in the USA (on top of the base MFN rate of 0%). This is a significant cost for importers sourcing from China. EU/Portuguese-origin toys are at 0% and not subject to Section 301.

Is CE marking required for toys shipped from Portugal to EU countries?

CE marking is required on all toys placed on the EU/EEA market regardless of origin. Toys manufactured in Portugal and shipped within the EU still need CE marking. The manufacturer (or EU importer if non-EU) is responsible for the Declaration of Conformity and EN 71 test compliance.

What is the HS code for board games and card games?

Traditional board games (chess, monopoly-type games) and card games are classified under HS 9504.90.80 (other games NES) or 9504.40.00 (playing cards) depending on format. Board games attract 0% import duty in the EU, UK and USA.

How do I find the correct HS code for a toy using official databases?

Use the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) and browse Chapter 95. Heading 9503 covers most traditional toys and dolls; 9504 covers games and video game hardware; 9506 covers sporting goods. The key classification question is whether the product's primary function is play or practical use — a functional sewing machine is Chapter 84, a toy sewing machine is Chapter 95 heading 9503. For borderline products such as educational robots or interactive learning devices that could be toys or electronics, request a Binding Tariff Information (BTI) ruling to secure legal certainty.

What happens if toys are declared under the wrong HS code?

Toy misclassification carries regulatory consequences beyond duty. Declaring a toy as a plastic article (3926) instead of a toy (9503) to avoid EU Toy Safety Directive requirements is regulatory fraud — toys sold in the EU must carry CE marking under the Toy Safety Directive (2009/48/EC). If authorities discover non-compliant toys imported under a non-toy code to evade safety requirements, the importer faces product liability, market withdrawal, and criminal penalties. For duty: most toys attract 0% EU duty while plastic articles attract 6.5% — misclassifying a toy as plastic would result in overpayment, not savings. The regulatory risk of escaping Chapter 95 is the dominant concern.

How does country of origin affect import duty on toys?

Most Chapter 95 toys attract 0% EU MFN duty regardless of origin — so country of origin has minimal duty impact for EU toy imports. However, origin matters for: (1) USA Section 301 tariffs — Chinese-origin toys face an additional 25% tariff in the USA; (2) EU product safety enforcement — Chinese-origin toys are disproportionately represented in EU RAPEX safety alerts and receive enhanced scrutiny at import; (3) GSP purposes — where the toy normally attracts 4.7% EU duty (stuffed animals, some 'other toys NES'), developing-country origin with a REX declaration or Form A certificate can achieve 0%.

Are there anti-dumping duties on toys from China in the EU?

Currently the EU does not maintain active anti-dumping duties on toys from China under Chapter 95. However, the EU Toy Safety Directive (2009/48/EC) and REACH restrictions on chemicals in toy materials (phthalates, heavy metals, azo dyes) function as de facto market access requirements that non-compliant manufacturers cannot meet. EU customs and market surveillance frequently detain Chinese toys for safety testing — non-compliant toys are reported to RAPEX and must be withdrawn from EU markets. This safety enforcement is more commercially impactful for Chinese toy exporters to the EU than any formal anti-dumping duty regime.

How does the EU-UK TCA affect toy trade between EU and UK?

Under EU-UK TCA, EU-origin toys (manufactured or substantially assembled in the EU with sufficient EU content) qualify for 0% UK import duty. The UK already applies 0% on most Chapter 95 toys under its Global Tariff, so TCA preference provides little additional duty benefit. More significant is the post-Brexit toy safety regulatory divergence: EU Toy Safety Directive (CE marking) and UK Toy Safety Regulations (UKCA marking required from January 2022, with CE accepted under transitional provisions). EU toy exporters to the UK must maintain separate UKCA compliance documentation for UK market sales and separately satisfy EU CE requirements — representing additional compliance cost for dual-market businesses.

What REACH restrictions apply to toys sold in the EU?

REACH restrictions apply to chemicals in toy materials alongside the EU Toy Safety Directive. Key restrictions: phthalates (DEHP, DBP, BBP, DIBP) restricted to below 0.1% in plasticised materials in toys and childcare articles. Specific migration limits apply for heavy metals in toy materials (lead, cadmium, chromium VI, antimony, arsenic, barium, mercury, selenium). Certain azo colorants in toy fabrics are restricted. Formaldehyde limits apply to toy materials in skin contact. Importers must obtain REACH compliance declarations from toy manufacturers confirming restricted substances are below applicable thresholds. Non-compliant toys are removed from EU sale and reported to the RAPEX rapid alert system.

What are the USA Section 301 tariffs on toys from China?

Chinese-origin toys were placed on USTR Section 301 List 3 at 25% additional tariff. Standard US HTS duty on most Chapter 95 toys is 0%, so the effective combined rate on Chinese-origin toys entering the USA is 25%. Video game consoles from China (9504.30) similarly face 25% Section 301 (though some temporary exclusions have been granted at various times). This drove significant US toy industry sourcing away from China toward Vietnam, India, Bangladesh and other countries. EU and Portuguese-origin toys are NOT subject to Section 301 and enter the USA at 0% standard MFN duty — a meaningful competitive advantage.

How should I declare toys on a commercial invoice for international shipping?

A toy commercial invoice should include: HS code (e.g., 9503.00.95 for other toys NES), precise product description (e.g., 'plastic construction toy building bricks, EN 71 CE marked'), intended age group (especially if suitable for under-3s — declare clearly as this determines safety warning requirements), declared value per unit and total, country of origin, net and gross weight, number of units, CE or UKCA marking status and EN 71 or equivalent test report reference number. For USA: include reference to ASTM F963 test compliance and Children's Product Certificate (CPC). For Chinese-origin toys bound for USA: include the Section 301 HTS tracking note.

What is the difference between 6-digit, 8-digit and 10-digit HS codes for toys?

Most toys are classified under the 6-digit heading 9503.00 (other toys NES). EU CN8 extends to 8 digits: 9503.00.10 (wheeled toys under 3 kg), 9503.00.21 (human-form dolls), 9503.00.41 (stuffed toy animals), 9503.00.95 (other toys NES), etc. The TARIC 10-digit adds EU-specific measures. The EU CN8 sub-headings within 9503 matter for duty: 9503.00.21 (dolls) = 0% EU, while 9503.00.41 (stuffed animals) = 4.7% EU. USA HTS has its own 10-digit sub-categorisations. Always use the correct 8-digit EU CN code on customs declarations — the sub-heading determines whether 0% or 4.7% EU duty applies, which can significantly affect landed cost for high-volume toy imports.

What e-commerce rules apply to toys sold online to EU consumers from outside the EU?

IOSS (Import One-Stop Shop) applies to B2C toy sales from non-EU sellers to EU consumers on orders under €150 — allowing VAT collection at checkout, with parcels clearing EU customs without additional VAT on delivery. Customs duty on most toys is 0% (4.7% applies to stuffed animals and some categories). For toy e-commerce, the critical compliance requirement is EU market access: toys sold to EU consumers online must carry CE marking and comply with the Toy Safety Directive regardless of where the seller is based. The EU Product Safety Regulation and Digital Services Act increasingly impose obligations on non-EU online platforms to ensure safety compliance for EU-destined goods — including toy listings from non-EU sellers.