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HTS Chapter 95

Toys & Games Import Tariffs

Toys and games enjoy a Free base MFN rate — one of the few categories with zero baseline duty. However, Section 301 tariffs add 25% on Chinese-origin toys and Section 122 adds 10%, bringing the total effective rate to 35% from China. This is particularly impactful because approximately 80% of toys sold in the US are manufactured in China. The industry faces limited alternative sourcing options due to China's dominance in toy manufacturing.

Tariff Layers

Base MFN RateFree
Section 301 (China)+25%
Section 122 (Global)+10%

Rates shown are for illustrative purposes. Total effective rate depends on the specific HTS code, country of origin, and applicable trade agreements. Verify with your customs broker before import.

Key Statistics

  • Free base MFN rate — but 35% total effective rate from China
  • ~80% of US toys are manufactured in China
  • Section 301 + 122 surcharges stack to 35%
  • Limited alternative sourcing options due to China's manufacturing dominance

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