HS Code Detail
950300 Chapter 95 · Toys & Sports Tricycles, scooters, wheeled toys
Six-digit subheading in Toys & Sports, chapter 95 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 950300
You will declare against a longer local code that begins 950300: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT | |
|---|---|---|---|
| 🇦🇺Australia | 0% to 5% | 10% | |
| No single rate for Australia Australia splits this subheading into 10 national tariff lines and they do not all carry the same duty. Two official readings agree the schedule runs from 0% to 5%, and neither of them names a single rate for the six digit code, so the cell above shows the range rather than a figure from inside it.
2 more lines under this code are not listed here. Read them at the official tariff. | |||
| 🇨🇦Canada | 0% to 8% | 5% | |
| No single rate for Canada Canada splits this subheading into 2 national tariff lines and they do not all carry the same duty. Two official readings agree the schedule runs from 0% to 8%, and neither of them names a single rate for the six digit code, so the cell above shows the range rather than a figure from inside it.
Read them at the official tariff. | |||
| 🇩🇪Germany | 0% to 4.7% | 19% | |
| No single rate for Germany Germany splits this subheading into 28 national tariff lines and they do not all carry the same duty. Two official readings agree the schedule runs from 0% to 4.7%, and neither of them names a single rate for the six digit code, so the cell above shows the range rather than a figure from inside it.
20 more lines under this code are not listed here. Read them at the official tariff. | |||
| 🇵🇹Portugal | 0% to 4.7% | 23% | |
| No single rate for Portugal Portugal splits this subheading into 28 national tariff lines and they do not all carry the same duty. Two official readings agree the schedule runs from 0% to 4.7%, and neither of them names a single rate for the six digit code, so the cell above shows the range rather than a figure from inside it.
20 more lines under this code are not listed here. Read them at the official tariff. | |||
| 🇬🇧United Kingdom | 0% to 4% | 20% | |
| No single rate for United Kingdom United Kingdom splits this subheading into 28 national tariff lines and they do not all carry the same duty. Two official readings agree the schedule runs from 0% to 4%, and neither of them names a single rate for the six digit code, so the cell above shows the range rather than a figure from inside it.
20 more lines under this code are not listed here. Read them at the official tariff. | |||
| 🇺🇸United States | 0% | 0% | |
Australia, Canada, Germany, Portugal and United Kingdom split this six digit code into national lines that do not all carry the same duty, which is why the cell above shows a range; which line your goods take is a classification decision and it is what decides the duty, so this site shows the range rather than choosing a line for you.
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
Duty figures on this page have not yet been checked against official tariff schedules and should be treated as estimates.
What that costs: 950300 into Australia
An illustrative consignment of 950300 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 0% | AUD 0.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 215.00 |
| Total, before commercial charges | AUD 2,365.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 950300 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 950300 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? AUD 2,365.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 950300 on your own numbers in the duty calculator.
How these rates were verified
The markets listed below were read from the official tariff database of the market that charges it. Nothing here is copied from another aggregator. The other rows in the table above are not yet traced to a source, which is why no date is shown over them.
- 🇺🇸US
- HTS General for 950300 US, read on 2026-08-31 from https://hts.usitc.gov/search?query=9503.00 and again on 2026-09-01 from https://hts.usitc.gov/reststop/exportList?from=95&to=96&format=CSV&styles=false. Both returned 0%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 9503.00.00 Free
What falls under 950300
- Tricycles, scooters, pedal cars and similar wheeled toys
- Dolls, dolls' carriages, construction sets, puzzles and other toys
- Reduced-size scale models and working models, whether or not for children
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
871200: Children's bicycles
This is the classic Chapter 95 dispute. A tricycle is a toy of 9503.00; a two-wheeled bicycle with pedals, even a small child's one with stabilisers, is a vehicle of 8712.00. The rate difference is substantial, since bicycles attract 14% into the EU while toys are duty-free, and the stabilisers do not make it a toy.
950430: Coin-operated amusement machines
A ride-on machine that takes coins is amusement apparatus of 9504.30, not a toy, even when it is shaped like a toy car. The coin mechanism is what decides it.
Classification & cost note
Heading 9503 is one of the few in the tariff with a single six-digit subheading, 9503.00, covering the whole of it. There is no 9503.90, which is worth stating plainly because it is a code that circulates in supplier paperwork and older databases and does not exist. Toys enter the EU, UK, US, Canada and Australia at zero MFN duty, so the real compliance work is safety rather than tariff: EN 71 and the Toy Safety Directive in the EU, UKCA marking in Britain, and CPSIA testing with a Children's Product Certificate in the US. A shipment can clear customs and still be detained by a market surveillance authority.
Typical products: Push-along and pedal tricycles · Dolls and dolls' accessories · Building block and construction sets · Jigsaw puzzles and scale models
What the notes to section XX say
Chapter 95 sits in section XX, miscellaneous manufactured articles, and the nomenclature publishes no note to that section at all, so the note to chapter 95 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 95 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/20 on 2026-09-08.
What the nomenclature says about heading 9503
950300 is a subheading of 9503, tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds , and it is the only code this site holds under that heading.
2 numbered notes to chapter 95 take heading 9503 as their own subject, and they are quoted below in full, as published.
Note 4 to chapter 95
Subject to the provision of note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General rule of interpretation 3(b) and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.
Note 5 to chapter 95
Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, 'pet toys' (classification in their own appropriate heading).
Read from the notes to chapter 95 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/95, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/9503, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 95 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 950300
Is a child's bicycle a toy?
No. A two-wheeled bicycle with pedals is a vehicle under 8712.00 even in a child's size and even with stabilisers fitted. Tricycles and pedal cars are toys under 9503.00. The EU charges 14% on the first and zero on the second.
Is there import duty on toys?
The MFN rate is zero in the EU, UK, US, Canada and Australia. The cost of importing toys is safety compliance and testing, not tariff.
Does the code 9503.90 exist?
No. Heading 9503 has a single six-digit subheading, 9503.00, covering the whole heading. Codes such as 9503.90 appear in older paperwork but are not valid HS subheadings.
Related codes in Chapter 95
Calculate duty for HS 950300
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