HS Code for Toys: Guide Export & Import Toys for Kids
Toys are quite broad due to their different functions and the target markets. The terms of toys can be a thing that is intended as a part of the entertainment product, including board games to childhood toys. Meanwhile, the demand for toys is massive because there are people who love to collect action figures as well as people who love to play with toys. Therefore, the international trade of toys is huge and adheres to the market demands. One of the compulsory requirements of transnational trade is the HS code. Through this article, you will learn the meaning HS code for toys and how to find the accurate HS code for toys.
What is the HS code for toys
HS code is the Harmonized Standard (HS) code that is recognized internationally for the identification of goods. This code is developed and managed by the World Customs Organization (WCO) to simplify the customs process. The customs authority uses the HS code for calculating the import duties, taxes, quotas, and other restrictions. This code also has a function to reduce the import tariff in accordance with the Free Trade Agreements (FTAs) between two or more countries.
HS code for toys is classified under Chapter 95, which states toys, games, and sports requisites. This chapter is followed by a two-digit heading and a two-digit subheading as a complement to a 6-digit HS code for toys. However, the common 6-digit HS code for toys is 9503.00. Here is the detailed description of the HS code for toys under 9503.00:
- 95: Chapter for toys, games, and sports requisites and other parts thereof.
- 03: Heading for parts of electronic toys for assembling electronic toys, other than reduced-scale assembly kits. They are not working models or construction toys, or represent animals or non-human.
- 00: Subheading for tricycles, scooters, and other wheeled toys. Scaled model of toys or other entertainment models, all kinds of puzzles, and other accessories.
The six-digit HS code for toys can be added with the additional two to four numbers code based on the policy in the recipient country. Thus, the exporter and importers should stay informed about the latest regulations, particularly regarding the accurate HS code structure in the destination country, to avoid the unprecedented incidents. This is the list of codes for toys under the HS code heading 9503:
| HS code | Description |
| 9503.00 | Tricycles, scooters, pedal cars, other wheeled toys; dolls, other toys, scaled model or similar for recreational models, puzzles for all kinds, and accessories thereof. |
| 9503.10 | Electric trains, as well as the tracks, signals, and other accessories for train toys. |
| 9503.20 | Scalable or reduced-sized assembly toys. |
| 9503.30 | Construction sets and other constructional toys without the scale assembly kits. |
| 9503.41 | Toys that represent animals or other non-human creatures. |
| 9503.49 | Toys that represent animals or non-human creatures, but not stuffed. |
| 9503.50 | Toys that are equipped with musical instruments. |
| 9503.60 | Toys with forms of all kinds of puzzles. |
5 top largest exporters and importers of toys
After understanding the structure of the HS code for toys, we might need to know the largest exporting countries of toys in the world. This compilation data is important to know where is the major players are in the toys trade. Here is the list of the largest exporting toys under HS code 950300 in the world in 2024 from the UN Comtrade Database.
| Country | Total export value (USD) |
| China | 39,863,997,385 |
| Czech Republic | 3,526,591,520 |
| Germany | 2,041,561,706 |
| Netherlands | 1,498,404,014 |
| United States | 1,231,456,266 |
Source: UN Comtrade Database, accessed November 25, 2025
From the data, it is concluded that China is the largest exporter of toys under HS code 950300 with a valuation near 40 billion US dollars. The total export value of China is more than triple that of all other countries combined. The second place is the Czech Republic and followed by Germany in third position. The Netherlands and the United States are the fourth and fifth-largest exporters, respectively
While we have grasped the biggest exporter of toys, what is the largest importer of toys in the world? Here is the list of major players in the toys trade in 2024 from the UN Comtrade Database.
| Country | Total import value (USD) |
| United States | 18,907,308,875 |
| Germany | 3,550,468,725 |
| United Kingdom | 2,915,227,512 |
| Japan | 2,760,028,751 |
| France | 2,307,728,771 |
Source: UN Comtrade Database, accessed November 25, 2025
The major consumers of toy products under HS code 950300 are from developed countries. The largest toy importer in the world is the United States, which imported with a valuation slightly less than 18 million US dollars. The second position is Germany and followed by the United Kingdom in third place. Moreover, Japan and France are in the fourth and fifth rankings, respectively.
Challenges in finding the correct HS code for toys
At first glance, the HS code for toys is easy to find and included under 950300. However, this is more complicated than it looks. You need to identify products, materials, and the functions before finding the accurate HS code for your products. Here is the list of challenges for finding the accurate HS code for toys:
- Modern toys have more than one function, which makes the classification process under a certain HS code complicated.
- Some toys have several compositions of material or even more than two materials in one product. This is also one of the factors that should be considered before determining the HS code.
- The toy products have a categorization by users’ age, and some of the toys can be used for more than one age cohort. Therefore, the toy exporter must scrutinize their product to determine if it is for children or adults.
Even though finding the HS code is only the beginning process for international trade, it is crucial for compliance with the law in the recipient country.
Finding the HS code for toys using the HS Code Match
We know that finding the HS code for toys is somehow quite challenging. Do not need to worry, HS Code Match offers an advanced tool to help you solve the problem of finding the HS code. These are the step-by-step instructions to find the accurate HS code for toys using HS Code Match.
- First step: Open HS Code Match by clicking hscodematch.com. Then, choose the countries and the product name or HS code based on your preference. For instance, we can use one of the largest exporting countries and importing countries, such as the Czech Republic and Japan.

- Second step: Please wait until the HS Code Match provides results for exporting toys from the Czech Republic to Japan. Based on the results, we can select HS code 950300000.

- Third step: We can see the full description of the HS code 950300000 on the HS Code Details page. This page allows you to check whether your products exactly match or fall under this HS code.

- Fourth step: HS Code Details are also equipped with the AI Assistant to help you find the specific import regulations or other misunderstandings related to this HS code. Not only allows you to ask any question, but an AI chatbot also helps you generate a summary and gives suggested questions based on the latest regulations.

These are examples of answers from an AI Assistant for exporting toys from the Czech Republic to Japan under HS code 950300000:
First question: What are the rules of origin between the European Union dan Japan?
Answer: The EU and Japan have established an FTA, and it includes the specific rules of origin to settle whether some products are eligible for tariff reductions or other special treatments. For HS code 950300000, it is classified under the miscellaneous articles, where there should be a 50 to 55 percent of Combined Trade Hierarchy (CHT) or Regional Value Content (RVC). Moreover, there is a de minimis law that allows materials from other countries, but not exceeding a threshold. There should be direct transport to ensure that the products maintain their origin status in the EU. Meanwhile, the outward processing practice will not affect the origin status of products under this HS code. This is the table about the list summary of the rules of origin for importing toys from the EU to Japan:
| Rule of origin provision | Application to the HS code |
| CTH or RVC 50 percent or 55 percent | Required for the origin determination of products within HS code 950300000 |
| Cumulation | Value materials from the EU or Japan can be combined in order to meet the RVC threshold |
| Value-Added Calculation | Includes direct materials and indirect materials, or even their processing or products |
| De Minimis | Small non-originating materials below a certain threshold are disregarded |
| Principle of Territoriality | The value of originality from the EU or Japan that relies on the RVC |
| Roll-up | Level of processing can be aggregated for the assessment of the originality of products |
| Packaging and Accessories | Can be included if it is part of the product’s functions |
Second question: What specific value-added operations are required for products within HS code 950300000?
Answer: In order to qualify under the threshold of RVC, the products must go through specific value-added operations, including processing, manufacturing, assembling, and modifying. This operation makes the products from raw materials to the finished goods. The RVC rule must be in accordance with the territorial FTA member states, in this case EU and Japan. Meanwhile, the indirect material, namely the packaging or transport, is not part of the production materials. The calculation of RVC will evaluate the total value of products from processing and subtract the imported materials. including the labor and direct materials of making these products. Here is the table of value-added operation that falls under the RVC status for importing toys from the EU to Japan.
| Value-Added Operation | Qualifying Status under the RVC rule of law |
| Processing | Qualify |
| Manufacturing | Qualify |
| Painting, coating, or other treatment | Qualify if it transforms the product into a new form |
| Packaging | Not qualify |
| Transportation | Not qualify |
| Testing or inspection | Not qualify unless part of manufacturing |
| Use of tangible materials | Not qualify if not deforming the product’s shape |
Third question: Can exporters under the EU-Japan FTA apply for tariff drawback, and what conditions must be met?
Answer: Exporters can apply for duty drawback under the EU-Japan FTA to claim a refund for the products that are exported later. The duty drawback is written under the FTA rules, and it can be implemented for the products under the HS code 950300000. The duty drawback must be met with the rules of origin, and the exporters must include all of the documents to prove the origin, including the invoice, certificate of origin, and record of usage. This is the table for the key conditions to claim duty drawback for HS code 950300000 in Japan.
| Condition | Details |
| Eligibility | Exporters must approve the condition under the EU-Japan FTA, and be sufficient to claim duty drawback |
| Use of inputs | Imported inputs used directly in the process of production of goods under the HS code 950300000 must be related to the final export |
| Documentation | Supporting documents, including invoices, certification of origin, and record of product usage, are requisite |
| Rules of origin | Products must meet the law of CTH or RVC, which has a certain threshold of 50 to 55 percent |
| Duty rate | The import duty under the EU-Japan FTA is 0 percent, as the preferential treatment and the duty drawback are based on the inputs |
| Non-qualifying operations | Operations that do not add value to the products are not considered qualified and can be disregarded |
Conclusion
HS code for toys is essential for exporting toys from one country to another. This code is mandatory for the customs process because the customs authorities will use this code for the identification of traded products. If you are not using the accurate HS code, it will lead to a significant impact on your business. Even though finding the HS code for toys is only the beginning process of international trade, you should not neglect this part. Besides, you also need to take a look at the other latest import regulations in order to avoid some of the restrictions and maximize the Free Trade Agreements (FTAs).
Frequently Asked Questions (FAQs)
1. What is the structure of the HS code for toys?
HS code for toys falls under chapter and heading 9503. The 4-digit code should be followed by the additional subheading for detailed toy products. Meanwhile, the most common HS code for toy products is 950300.
2. Are the toys included under the EU and Japan FTA?
Yes, the toy products under the HS code 950300000 are eligible for FTA. This agreement between the EU dan Japan has been implemented since February 2019.
3. What are the tariffs for exporting toy products from the European Union countries to Japan?
The tariff for exporting toy products from the EU countries to Japan is zero percent. This is based on the FTA agreement between the two parties.
4. What are the required documents for exporting toys from the Czech Republic to Japan?
The documents that must be included for exporting toys from the Czech Republic to Japan are a certificate of origin, product-specific rules of origin, the Chapter on rules of origin, the Chapter on origin procedures, Customs administration, and the full text of the agreement.
5. Who are the agencies that are responsible for the importation of toys in Japan?
The Japan Patent Office is the PGA that has the authority to check the compliance of imported products, including toys. This agency will assess whether the toy product complies with the safety standards in Japan or not.

Dec 11,2025
By admin


