Importing Toys from China to USA: Duties & HTS Codes 2026
Most toys from China pay just 12.5% in total in 2026 — 0% MFN, 0% Section 301 (List 4B was suspended in 2019) and the 12.5% forced-labor tariff that replaced Section 122 on 24 July 2026. Key exceptions: children's bicycles (HTS 8712) pay 48.5% and drones 37.5%.
China Toys — US Import Duty Table 2026
| Product | HTS | MFN | §301 | Forced-labor | 2026 Total | Note |
|---|---|---|---|---|---|---|
| Dolls (representing humans) | 9503.00 | 0% | 0% | 12.5% | 12.5% | List 4B suspended; forced-labor tariff only |
| Toy trains & track sets | 9503.00 | 0% | 0% | 12.5% | 12.5% | List 4B suspended |
| Building sets (plastic blocks) | 9503.00 | 0% | 0% | 12.5% | 12.5% | Lego-type construction toys; List 4B |
| Video game consoles | 9504.50 | Free | 0% | 12.5% | 12.5% | List 4B suspended |
| Stuffed animals / plush toys | 9503.00 | 0% | 0% | 12.5% | 12.5% | List 4B suspended |
| Exercise & fitness equipment | 9506.91 | 4.6% | 7.5% | 12.5% | 24.6% | 4.6% MFN + List 4A 7.5% + 12.5% |
| Remote-control toys (non-drone) | 9503.00 | 0% | 0% | 12.5% | 12.5% | Same line as other toys (9503.00) |
| Board games & puzzles | 9504.40 | Free | 0% | 12.5% | 12.5% | List 4B suspended |
| Bicycles (children's) | 8712.00 | 11% | 25% | 12.5% | 48.5% | Not a toy: List 3 25% + 11% MFN (small wheels) |
| Consumer drones | 8806.24 | Free | 25% | 12.5% | 37.5% | Aircraft, not a toy: List 1 25% + 12.5% |
HTS classification determines S301 applicability. Misclassifying bicycles (HTS 8712) as toys (HTS 9503) is a common CBP audit trigger. Always verify with a licensed customs broker.
Frequently Asked Questions
What is the import duty on toys from China in 2026?
Most toys from China pay 12.5%. Products under HTS 9503.00 (dolls, stuffed animals, building sets, ride-ons, R/C toys) and games under 9504 carry 0% MFN and sit on Section 301 List 4B, which was suspended before it took effect. The only duty is the 12.5% forced-labor Section 301 tariff that replaced the Section 122 surcharge on 24 July 2026. Children's bicycles (48.5%) and drones (37.5%) are not toys and pay far more.
Why do most toys from China pay no Section 301 duty?
Toys were put on List 4B, scheduled to take effect on 15 December 2019 at 15%. USTR suspended List 4B indefinitely under the Phase One trade deal, so it never applied — and it was left out of the 2024 four-year review increases. The Toy Association had lobbied hard against it, arguing that China makes most toys sold in the US. The suspension can be lifted by USTR, so it is a policy risk worth watching.
Are children's bicycles from China classified as toys?
No. Children's bicycles are HTS 8712.00 (bicycles), not a toy heading. Small-wheel bicycles pay 11% MFN, 8712 is on Section 301 List 3 (25%), and the 12.5% forced-labor tariff applies on top — 48.5% in total, against 12.5% for a toy classified under 9503.00. Balance bikes and small ride-ons without a chain drive may classify as toys; get the classification right before you quote.
Do consumer drones from China face the same low toy duty?
No. Consumer drones are unmanned aircraft (HTS 8806), on Section 301 List 1 at 25%, plus the 12.5% forced-labor tariff — 37.5% in total. China has also restricted exports of drone components since 2023–2025, and some DJI products face US federal procurement bans, so supply and compliance risk comes on top of the duty.
What happened to toy duty when Section 122 expired?
Section 122 expired on 24 July 2026, but the forced-labor Section 301 tariff replaced it the same day at 12.5% for China. Most Chinese toys went from 10% to 12.5% rather than to 0%. Toys from Vietnam also pay 12.5%; from Indonesia, India or Cambodia 10%; USMCA-qualifying toys from Mexico 0%.
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