With the diversification of consumer demands, toy varieties have become increasingly abundant. In addition to traditional toys, smart electronic toys, outdoor sports toys, and educational toys have also gained significant popularity in the consumer market. The following content introduces customs classification knowledge for import and export of toys.
I. Traditional toys
(I) Game-related food set
The set includes customized mixed play sand, visual recipe cards, and mold kits for plastic or rubber items such as pizza, waffles, ice cream, corn chips, cookies, pies, peanut butter, and cupcakes. These are actually props for children's "pretend play". Pursuant to the General Rules for the Interpretation of the Harmonized System (GRI) 1 and 6, the play food sets should be categorized under the tariff line 9503.0089.
(II) Masks
Composed of a plastic mask and an elastic band, with various patterns and symbols on the front. This mask is secured to the wearer's head using the elastic band for masquerades or entertainment purposes. As per the exclusion clauses of Heading 9503 in the Customs Import and Export Tariff of the People's Republic of China (abbreviated as the "Tariff"), it aligns with the description under Heading 9505: "Festival supplies (including carnival items) or other entertainment products, including magic tricks and play articles." Pursuant to the General Rules for the Interpretation of the Harmonized System (GRI) 1 and 6, recreational masks should be categorized under tariff line 9505.9000.
II. Intelligent electronic toys
(I) Building block robot
The robot model is assembled from lighting modules, a main controller, sensors, servo actuators, plastic parts, etc., and is controlled by a mobile terminal APP. The servo actuator is used in combination with sensor control to realize the programmed actions. Pursuant to General Rules for the Interpretation of the Harmonized System (GRI) 1 and 6, building block robots should be classified under tariff line 9503.0060.
(II) Remote control toy car
This is a model car operated by a remote control. It has a realistic appearance and flexible handling. It is usually equipped with lights and sound effects and a motor-driven power device, which can cultivate children's handling skills and interest in machinery. Pursuant to the General Rules for the Interpretation of the Harmonized System (GRI) 1 and 6, recreational remote-controlled toy cars should be classified under Tariff No. 9503.0083, but complete sets of equipment such as remote-controlled racing cars and tracks with competitive nature should be classified under the relevant Tariff No. 9504.
III. Outdoor sports toys
(I) Children's balance bike
This is a balance bike designed for young children. It has no pedals or transmission chains. It provides sliding power by continuously pushing the ground with the child's feet, which is used to exercise the child's balance ability. Pursuant to the General Rules for the Interpretation of the Harmonized System (GRI) 1 and 6, children's balance bikes should be classified under tariff line 9503.0010.
(II) Jumping pole
It consists of a single-leg stand and handles, pedals, etc. Children can jump by stepping on the pole pedals with both feet, holding the pole handles with both hands, and keeping their bodies upright. Pursuant to General Rules for the Interpretation of the Harmonized System (GRI) 1 and 6, jumping pole should be classified under tariff line 9506.9190.
IV. Educational toys
(I) Magnetic drawing board
It is mainly composed of plastic body, fine magnetic powder, magnetic pen and magnetic compression mold for children to draw and can be used repeatedly. Pursuant to General Rules for the Interpretation of the Harmonized System (GRI) 1 and 6, magnetic drawing boards shall be classified under tariff line 9503.0089.
(II) Toy book/Glow stick set
Including UV glow sticks and matching paper children's picture storybooks. Each page of the picture storybook has text and patterns printed with ordinary ink, as well as dark text and patterns printed with UV ink, and is accompanied by a logo reminder. The glow stick emits ultraviolet light of a specific wavelength band, which is irradiated on the printed matter printed with a specific UV ink to display hidden graphic information and enhance reading interest. Pursuant to General Rules for the Interpretation of the Harmonized System (GRI) 1, 3(2) and 6, toy book/glow stick sets should be classified under tariff line 4903.0000.
(III) Music box
This small mechanical device can automatically play melodies, featuring a rotating doll. At its core is a cylinder with protruding pins. When the cylinder rotates, the pins strike metal reeds laid out like comb teeth, making them vibrate to produce the desired tones. The components are mounted on a base plate. The cylinder can be powered to rotate either by a spring mechanism, which requires winding with a key, or by manual rotation using a handle. Pursuant to General Rules for the Interpretation of the Harmonized System (GRI) 1 and 6, music box with dolls should be classified under tariff line 9208.1000.
Disclaimer：The above content is translated from Chinese version of China Inspection and Quarantine Times. The China Inspection and Quarantine Times version shall prevail.
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