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EAEU HS code

9503 00 410 0 — 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: toys representing animals or non-human creatures: stuffed

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: toys representing animals or non-human creatures: stuffed

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

Duty rate
7.5%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
шт
Item
Requirements and measures
3

None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
VAT-exempt or 22%

Exempt if it is a medical device on the exemption list. Otherwise 22%.

Where it sits in the nomenclature

Section XX. Miscellaneous manufactured articles

  1. 95Toys, games and sports requisites; parts and accessories thereof
  2. 9503Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size "scale" recreational models, working or not; puzzles of all kinds
  3. 9503 00Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size "scale" recreational models, working or not; puzzles of all kinds
  4. 9503 00 41Toys representing animals or non-human creatures: stuffed
  5. 9503 00 410 0you are here

Explanatory notes to heading 9503 6 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

9503 Three-wheeled bicycles, scooters, pedal cars and similar toys on wheels; strollers; dolls; other toys; models in reduced size ("to scale") and similar models for entertainment, active or inactive; puzzles of all kinds

This heading covers: (A) Wheeled toys. These articles are usually propelled by pedals, hand levers or other simple devices transmitting motive power to the wheels via a chain or a rod or, as in the case of certain scooters, by the direct push of the person's foot against the floor or ground. Other types of wheeled toys for riding by children may simply be pulled or pushed by another person, or be propelled by a motor. Such toys include: (1) Children's tricycles and the like, but excluding bicycles of heading 8712. (2) Two- or three-wheeled scooters designed to be ridden by children, as well as by adolescents

and adults to ride, with or without an adjustable steering column and with small wheels, either rigid or fitted with pneumatic tyres. They are sometimes fitted with bicycle-type handlebars, a hand brake or a foot brake on the rear wheel. (3) Wheeled toys propelled by pedals or handles, in the form of animals. (4) Pedal cars, often in the form of scaled-down sports cars, jeeps, lorries, etc. (5) Wheeled toys propelled by hand levers. (6) Other wheeled toys (not fitted with a mechanical transmission system) designed to be pulled or pushed and large enough for children to ride in them. (7) Children's motor-driven cars. (B) Dolls' carriages (e.g., strollers), including folding ones. This category covers dolls' carriages, folding or not, fitted with two or more wheels, such as folding push-chairs, carriages, ordinary prams, strollers, etc. This category also includes bedding for dolls' carriages, similar to that used for dolls' beds. (C) Dolls. This category covers not only dolls intended for the amusement of children, but also dolls for decorative purposes (e.g., collectors' art dolls, mascot dolls), or representing characters of puppet shows such as "Punch and Judy", or marionettes used in puppet theatre performances, and grotesque dolls. Dolls are usually made of rubber, plastics, textile materials, wax, ceramics, wood, paperboard, papier mâché or of a combination of these materials. They may be articulated and fitted with mechanisms enabling movement of their limbs, head or eyes, as well as reproducing the human voice, etc. They may also be dressed. Parts and accessories of dolls of this heading include: heads, bodies, limbs, eyes (other than unmounted glass eyes of heading 70 18), eye movement mechanisms, voice mechanisms or other mechanisms, wigs, dolls' clothing, footwear and headgear. (D) Other toys. This category covers toys intended for the amusement of persons (children and adults). However, toys which, by their intended use or design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., pets, are not classified in this heading but in their appropriate heading. This category includes: All toys not included in items (A) – (C). Many toys are mechanically or electrically operated. These include: (i) toys representing animals or non-human creatures even if the latter possess predominantly human features (e.g., angels, robots, devils,

monsters), including those used in puppet theatre productions; (ii) toy pistols and guns; (iii) construction toys (construction sets, building blocks, etc.); (iv) toy vehicles (other than those of item (A)), trains (electric or not), aircraft, boats, etc., and their accessories (e.g., railway tracks, signals); (v) toys designed to be ridden by children but not mounted on wheels, e.g., rocking horses; (vi) non-electric toy motors, toy steam engines, etc.; (vii) toy balloons and toy kites; (viii) tin soldiers and the like, toy weapons; (ix) toy sports equipment, whether or not in sets (e.g., golf, tennis, archery, billiard sets; baseball bats, cricket bats, hockey sticks); (x) toy tools and implements; children's wheelbarrows; (xi) toy cinematographic cameras, magic lanterns, etc.; toy spectacles; (xii) toy musical instruments (pianos, trumpets, drums, gramophones, mouth organs, accordions, xylophones, music boxes, etc.); (xiii) dolls' houses and furniture, including bedding; (xiv) dolls' tea and coffee sets; toy shops and the like, toy farm sets, etc.; (xv) toy abacuses; (xvi) toy sewing machines; (xvii) toy clocks and watches of all kinds; (xviii) educational toys (e.g., toy chemistry, printing, sewing and knitting sets); (xix) hoops, skipping ropes (other than those of heading 9506), diabolo spools and sticks, spinning and humming tops, balls (other than balls of heading 9504 or 9506); (xx) picture books or sheets consisting mainly of pictures of parts for cutting out and assembling into toys or models; books and pictures with pop-up or movable figures, provided they have the essential character of toys (see the Explanatory Note to heading 4903); (xxi) toy marbles (e.g., glass marbles veined like marble, of any shape, glass marbles of any type in bags for children's amusement); (xxii) toy money boxes; infants' rattles, jack-in-the-boxes; toy theatres, with or without figures, etc.; (xxiii) play tents for use by children indoors or outdoors. Some of the above articles (toy weapons, tools, garden sets, tin soldiers, etc.) are often put up in sets. Some toys (e.g., electric irons, sewing machines, musical

instruments, etc.) may be "used" to a limited extent; but they are generally distinguishable by their size and limited capacity from real sewing machines, etc. (E) Reduced-size ("scale") models and similar models. This covers models used mainly for recreational purposes, e.g., working or scale models of boats, aircraft, trains, vehicles, etc., and kits of materials and parts for the assembly of such models, other than sets having the character of competitive games of heading 9504 (e.g., toy sets comprising racing cars running in a slot and their track). This group also includes full-size or enlarged models of articles, provided they are used for recreational purposes. (F) Puzzles of all kinds. Sets of articles, some of which, if presented separately, would fall in other headings of the Nomenclature, are classified in this heading when they are put up in a form clearly indicating their use as toys (e.g., educational toys such as chemistry sets, sewing sets, etc.). In accordance with Note 4 to this Chapter, subject to the provisions of Note 1 to this Chapter, this heading also covers articles of this heading presented together with one or more items which, if presented separately, would be classified in other headings, provided that: (a) the items are put up together for retail sale but the combination cannot be regarded as a set under the provisions of General Interpretative Rule 3 (b); and (b) the combination has the essential character of toys. Such combinations generally consist of an article of this heading and one or more items of minor importance (e.g., small promotional articles or small quantities of confectionery). PARTS AND ACCESSORIES This heading also covers identifiable parts and accessories of the articles included in it, which are suitable for use solely or principally with those articles, provided they are not articles excluded by Note 1 to this Chapter. Such parts and accessories include: (1) Musical box mechanisms which, by reason of their shape, constituent material and simple construction, cannot be used in musical boxes of heading 9208. (2) Reduced-scale internal combustion piston engines and other engines (other than electric motors of heading 8501), e.g., for model aircraft or ships, which, inter alia, are characterised by small cylinder capacity and low rated power, low weight and small size. The heading also excludes: (a) paints intended for use by children (heading 3213); (b) modelling pastes put up for children's amusement (heading 3407); (c) children's picture, drawing or colouring books of heading 4903;

(d) transfers (heading 4908); (e) bells (including bells for tricycles or other wheeled toys), gongs or similar articles of heading 8306; (f) musical boxes with dolls' figures attached (heading 9208); (g) playing cards (heading 9504); (h) paper hats, blow-outs, masks, false noses and similar goods (heading 9505); (ij) crayons and pastels for use by children, of heading 9609; (k) slates and blackboards of heading 9610; (l) dummies and automata for window display (heading 9618); (m) jumping balls with one or more handles, designed for physical exercise.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 95 — Toys, games and sports requisites; parts and accessories thereof 7 items

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) candles (heading 3406);

(b) fireworks or other pyrotechnic articles of heading 3604;

(c) yarns, monofilaments, cords or strings or similar fishing articles of a specified length but not made in the form of fishing lines falling in Chapter 39, heading 4206 or Section XI;

(d) sport bags or other articles of heading 4202, 4303 or 4304;

(e) masquerade clothing made of textile materials (Chapter 61 or 62), sportswear and special articles of clothing made of textile materials (Chapter 61 or 62), with or without, in particular, protective components, such as linings or patches with a soft layer in the elbows, knees or groin (for example, clothing for fencing, or sweaters of football goalkeepers);

(f) textile flags or flags or sails for boats, windsurfing boards or land vehicles, Chapter 63;

(g) sports shoes (other than skating boots with attached ice or roller skates) of Chapter 64 or sports headgear of Chapter 65;

(h) Canes, whips, riding whips or similar articles (heading 6602) or parts thereof (heading 6603);

(ij) unspecified glass eyes for dolls or other toys of heading 7018;

(k) parts of general use referred to in Note 2 to Section XV of base metals (Section XV) or similar articles of plastics (Chapter 39);

(l) bells, gongs or similar articles of heading 8306;

(m) Liquid pumps (heading 8413), equipment and devices for the filtration or purification of liquids or gases (heading 8421), electric motors (heading 8501), electrical transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for recording sound or other phenomena, recorded or unwritten (heading 8523), remote control radio equipment (heading 8526) or wireless infrared devices for remote control (heading 8543);

(n) sports vehicles (other than bobsled sleds, toboggans and similar articles) of Section XVII;

(o) children's bicycles (heading 8712);

(p) Unmanned aerial vehicles (heading 8806);

(q) sporting vessels such as canoes and Scythians (Chapter 89) or means of propulsion (Chapter 44 made of wood);

(r) glasses, safety glasses or similar articles for sports or outdoor games (heading 9004);

(s) mankeys or whistles (heading 9208);

(t) weapons or other articles of Chapter 93;

(u) light garlands of all types (heading 9405);

(v) monopores, bipeds, tripods and similar articles (heading 9620);

(w) racket strings, tents or other camping equipment, or gloves, mittens and mittens (classified by the material from which they are made); or

(x) tableware and kitchenware, dining and kitchen appliances, toiletries, carpets and other textile floor coverings, clothing, linen, dining, toiletry, kitchen and similar articles intended for practical use (classified according to the material from which they are made).

2. This Chapter includes articles in which natural or cultivated pearls, precious or semi-precious stones (natural, artificial or reconstructed), precious metals or base metals clad with precious metals are only a minor component.

3. Subject to the provisions of Note 1 to this Chapter, parts and accessories intended exclusively or principally for use with the goods of this Chapter shall be classified with those goods.

4. Subject to the provisions of Note 1 above, heading 9503 covers, inter alia, articles of this heading in combination with one or more articles which cannot be regarded as sets under the provisions of Basic Rule of Interpretation 3(b) and which, if presented separately, could be classified in other headings provided that the articles are packaged together for retail sale and the combination has the essential property of toys.

5. Heading 9503 does not include goods which, according to their purpose, shape or material of which they are made, are identifiable as intended exclusively for animals, such as “pet toys” (classified in their respective headings).

6. In heading 9508:

(a) the expression “amusement park rides” means the arrangement or combination of devices or equipment which, for the purpose of entertainment or entertainment, transport, or direct a person or persons along a fixed or limited route (or through it), including watercourses, or within a defined area. Such attractions can be in an amusement park, theme park, water park or on a fairground. These amusement park attractions do not contain equipment usually installed in residential buildings or on playgrounds.

(b) the expression “water park attractions” means a device or combination of devices or equipment which is characterized by a particular water area which does not have a regulated route. Water park attractions contain only equipment specifically designed for water parks; and

(c) the expression “fair rides” means entertainments involving acts of chance, force or skill in which the operator or service person is normally involved and which may be arranged in fixed buildings or in independent trading pavilions. Fair rides do not include equipment of heading 9504.

This heading does not cover equipment more precisely described elsewhere in the Nomenclature.

Subheading notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Subheading 9504 50 covers:

(a) consoles in which the image is reproduced by a television receiver, monitor or other external screen or surface; or

(b) video game equipment with built-in screen, portable or non-portable.

This subheading does not include consoles and video game equipment operated by coins, banknotes, bank cards, tokens or any other means of payment (subheading 9504 30).

EEC classification decisions (1)

Binding in all EAEU member states: if the goods match the description, the decision fixes the code

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 95
    Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ЕАЭС 048/2019Requirements for energy efficiency of energy-consuming devices
    • ч) игрушки, оборудование для проведения досуга и занятий спортом, включая электрические миниатюрные железные дороги и автодромы, ручные консоли для видеоигр, спортивное оборудование с электрическими и электронными компонентами, другие игрушки и тренажеры — declaration of conformity
  • ТР ТС 008/2011On toy safety
    • Игрушки, изображающие животных или других существ, кроме людей, в том числе мягконабивные — certificate of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

Payments on import

Duty for this code: 7.5%. On top of the duty, on import into Russia you pay VAT of 22% (unless the goods are VAT-exempt) of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

May be VAT-exempt

The exemption under list No. 1042 applies if the goods match the description and are registered as a medical device:

  • 9503 00 — Обучающие игры для инвалидов, предназначенные только для профилактики инвалидности или реабилитации инвалидов (в том числе конструкторы, лото, шашки, шахматы, игры для развития мелкой моторики рук)

May be subject to 10% VAT

The 10% rate applies if the goods match a description from list No. 908:

  • 9503 00 из — Игрушки прочие для детей, за исключением игрушек из стекла, фарфора, фаянса, керамики; модели в уменьшенном размере ("в масштабе") и аналогичные модели для развлечений, действующие или недействующие, для детей, за исключением моделей из стекла, фарфора, фаянса, керамики; головоломки всех видов для детей, за исключением головоломок из стекла, фарфора, фаянса, керамики

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 32.40.11 — Куклы, изображающие людей
  • 32.40.12 — Игрушки, изображающие животных или другие существа, кроме людей
  • 32.40.13 — Части и аксессуары для кукол, изображающих людей
  • 32.40.20 — Поезда игрушечные и их принадлежности; прочие модели в уменьшенном размере или детские конструкторы и строительные наборы
  • 32.40.31 — Игрушки на колесах, предназначенные для катания детьми; коляски для кукол
  • 32.40.32 — Головоломки
  • 32.40.39 — Игры и игрушки, не включенные в другие группировки

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.