Back to Encyclopedia
95
Official Chapter GuideToys, games, and sports equipment, including their parts and accessories, excluding apparel and bags.
Tariff Landscape
- Many items under Chapter 95 are duty-free, though particular restrictions or duties may apply based on the material or origin.
- Section 301 tariffs may apply to some toys and sports equipment originating from China.
- Monitor for Anti-Dumping Duty (ADD) or Countervailing Duty (CVD) updates, especially for imports involving plastics or metal components.
Classification Strategy
- A common mistake is misclassifying sports apparel and bags under Chapter 95 instead of their respective textile and bag headings.
- Correct distinguishing between parts and accessories versus standalone articles is crucial.
- Pay special attention to mixed goods, ensuring they don't fit into other sets even if combined for retail.
Legal Framework
Executive Summary
Exclusions
- Candles (heading 3406).
- Fireworks or other pyrotechnic articles (heading 3604).
- Fishing line materials not made into fishing lines, various chapters.
- Sports bags or containers (heading 4202, 4303, 4304).
- Fancy dress costumes, sports clothing, and special apparel (chapters 61 or 62).
- Textile flags, sails, or camping goods (chapter 63).
- Sports footwear and headgear (chapters 64, 65).
- Walking-sticks and similar items (heading 6602 or 6603).
- Unmounted glass eyes for toys (heading 7018).
- Parts of general use of base metal or plastics (chapter 39, section XV).
- Various machinery and electronic items (chapters 8400-8543).
- Sports vehicles (section XVII), except sleds and similar items.
- Bicycles for children (heading 8712).
- Unmanned aircraft (heading 8806).
- Certain watercraft (chapter 89) and wooden propulsion means (chapter 44).
- Sports spectacles (heading 9004).
- Decoy calls or whistles (heading 9208).
- Weapons and related articles (chapter 93).
- Lighting strings (heading 9405).
- Tripods and similar articles (heading 9620).
- Racket strings, tents, or various utility articles based on material component.
Definitions
- Includes articles with minor constituents of precious metals or stones.
- Parts and accessories are classified with their main articles unless specified.
- Heading 9503 covers unconventional toy combinations presented for retail.
- Pet toys are not included under heading 9503.
- Amusement park, water park, and fairground rides have specific definitions and exclusions.