Not sure about the classification?
95
Tariff Chapter 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
What does Chapter 95 of the Customs Tariff cover?
Chapter 95 of the Combined Nomenclature covers toys, games and sports requisites, and their parts and accessories. The chapter includes: tricycles, scooters, pedal cars and similar wheeled toys, dolls' carriages (9503), video games and consoles (9504), festive, carnival and other entertainment articles, including artificial Christmas trees, tricks and novelties (9505), articles and equipment for general physical exercise, gymnastics, athletics and other sports, including equipment for tennis, golf, skiing, water sports and fitness (9506), fishing rods, reels and other line fishing tackle, landing nets, butterfly nets and similar nets, decoys and similar hunting articles (9507), and roundabouts, swings, shooting galleries and other fairground amusements, travelling circuses and theatres (9508). Heading 9503 is one of the broadest in the tariff and covers dolls, stuffed toys, construction sets, puzzles, models and play sets. The import of toys into the EU requires compliance with strict safety standards laid down in the Toy Safety Directive (2009/48/EC). All imported toys must bear the CE marking and have an EU declaration of conformity.
Duty rates in Chapter 95
Customs duty rates on toys and sports articles under Chapter 95 are moderate. Toys (9503) are subject to a 4.7% rate. Video games and consoles (9504) carry duties of 0-2.7%, with consoles potentially benefiting from a 0% rate under the ITA agreement. Carnival articles and artificial Christmas trees (9505) have rates of 2.7-4.7%. Sports equipment (9506) is subject to rates of 2.7-4.7%, depending on the sport. Skis and snowboards carry a 3.7% rate. Fishing tackle (9507) is subject to duties of 2.7-3.7%. Roundabouts and fairground amusements carry a 1.7% rate.
Goods classification in Chapter 95 - key considerations
The classification of toys and sports articles requires determining their main intended purpose. Educational toys remain in Chapter 95 provided their main function is play. Professional and amateur sports equipment is classified under the same headings. Sports clothing is classified under Chapters 61-62, and sports footwear under Chapter 64. Electronic video games are classified under 9504, but devices used primarily for data processing may be classified under Chapter 84 or 85. Collectors' articles are classified under Chapter 97.
Frequently asked questions
What goods are classified in Chapter 95 of the Customs Tariff?
Chapter 95 covers toys (dolls, building blocks, stuffed animals, models), video games and consoles, carnival articles, sports equipment (skis, rackets, balls), fishing tackle, and fairground amusements and circuses.
What are the duty rates in Chapter 95?
Customs duty rates in Chapter 95 range from 0% to 4.7%. Toys are subject to a 4.7% duty, sports equipment to 2.7-4.7%, and games consoles may benefit from a 0% rate. All toys must comply with CE safety standards.
How to find the correct CN code in Chapter 95?
You need to determine the intended purpose of the article (play, sport, recreation). Toys are classified under 9503, video games under 9504, and sports equipment under 9506 according to the sport. Sports clothing and footwear are classified outside this chapter.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF" with all costs included.
Related glossary terms