Wheeled toys HTSUS HTSUS 9503000073: U.S. duty and import guide 2026

Classification conclusion

Classify non-powered wheeled toys by supported age range, then review CPSC testing, CPC, eFiling and origin-based additional duties.

U.S. HTSUS classification and duty at a glance

This analysis covers non-powered toy tricycles, kick scooters, pedal cars, similar wheeled toys and doll carriages, imported principally for children's amusement.

The age-based statistical suffix must match the product's stated and objectively supported age grading. A powered ride-on vehicle, real bicycle or utilitarian child carrier requires a separate analysis.

Classification under the GRIs

GRI 1 places articles principally designed for amusement in heading 9503. GRI 6 selects the U.S. statistical provision according to the age range. Product design, speed, size, load rating, drive system, steering, braking, packaging, instructions and marketing must support toy use.

CBP ruling N306906 classified a ride-on toy for children ages three and over in 9503.00.0073 at Free. Ruling N260991 applied 9503.00.0071 to toys for children under three. By contrast, Headquarters Ruling H257373 explains why a motorized dirt bike/scooter with transportation characteristics falls outside heading 9503. These rulings illustrate the fact-dependent boundary; they do not bind merchandise with materially different specifications.

China-origin additional duties and other trade measures

For China-origin merchandise classified under 9503.00.00:

• The current legacy technology-transfer Section 301 data lists the provision at 0% additional duty; the base duty remains Free.
• The 2026 forced-labor Section 301 action adds 12.5% under 9903.05.31 for China origin because 9503.00.00 is not in the reviewed U.S. note 52(b) exception list.
• For qualifying Vietnam-origin merchandise, that same action uses 9903.05.84 at 12.5%, absent a product exception.
• The former IEEPA reciprocal-duty program ended on February 20, 2026 and must not be added as a current line.
• No Section 232 or Section 201 safeguard was identified for these toy provisions.
• No official AD/CVD order specifically covering generic wheeled toys was identified in the sources reviewed. Scope language, origin, producer and exporter always control; HTSUS alone cannot exclude an order.

Formal entries are generally subject to the Merchandise Processing Fee at 0.3464%, within the applicable minimum and maximum. Commercial vessel cargo may also incur the 0.125% Harbor Maintenance Fee.

CPSC toy-safety requirements

Toys designed or intended primarily for children 12 years of age or younger are children's products under the Consumer Product Safety Act. Before importation and sale, the responsible importer should address:

• ASTM F963-23, incorporated through 16 CFR part 1250, including mechanical, physical, flammability and applicable chemical requirements.
• Third-party testing by a CPSC-accepted laboratory and a Children's Product Certificate (CPC) based on passing test results.
• CPSC certificate eFiling for covered imported products from July 8, 2026; FTZ consumption entries follow the separate effective date stated by CPSC.
• Total lead limits of 100 ppm in accessible substrates and 90 ppm in paint or surface coatings.
• The 0.1% limit for each regulated phthalate in accessible plasticized components of covered toys and child-care articles.
• Small-parts restrictions for products intended for children under three under 16 CFR part 1501 and related warning rules.
• Permanent tracking information on the product and packaging where practicable, plus age grading, assembly, helmet or supervision warnings where applicable.

Testing a generic sample is not enough if paint, plastic, wheel, fastener or supplier changes create a material change. Maintain a bill of materials, component certificates and production-test plan tied to each model and factory.

Customs entry and marking checklist

• Confirm age grading and select 9503.00.0071 or 9503.00.0073 accordingly.
• Establish country of origin under substantial-transformation rules and mark the article under 19 U.S.C. 1304 and 19 CFR part 134.
• Retain invoice, packing list, transport documents, product drawings, manuals and component-level BOM.
• Prepare ASTM F963 reports, lead/phthalate reports, CPC, tracking-label data and CPSC eFiling information.
• Screen the current Chapter 99 notes, forced-labor admissibility, sanctions and any AD/CVD scope before entry.

Suggested commercial description

Non-powered children's toy tricycle, pedal-operated, intended age 3-5 years, frame material ..., model ..., maximum load ... kg, country of origin ..., HTSUS 9503.00.0073.

Replace each ellipsis with the actual model data. A doll carriage, kick scooter or pedal car should be described by its true construction rather than copied from the tricycle example.

Official sources

• USITC current Harmonized Tariff Schedule
• CBP ruling N306906
• CBP ruling N260991
• CBP Headquarters Ruling H257373
• CPSC Toy Safety guidance
• CPSC certificate and eFiling guidance
• CPSC lead-content guidance
• CPSC phthalates guidance
• ITA ACCESS AD/CVD search

Conclusion

Non-powered wheeled toys for children are generally reported in 9503.00.0071 for children under three or 9503.00.0073 for ages three through twelve, with a Free base duty. China origin currently adds 12.5% under 9903.05.31 under the reviewed 2026 forced-labor Section 301 action. CPSC testing, CPC, eFiling, tracking and chemical limits are separate mandatory compliance layers.

This publication is general information, not a binding CBP ruling or legal opinion. Final treatment depends on the entered product's age grading, construction, power source, origin, producer and entry date.

Law and tariff reviewed through September 4, 2026.

2026 U.S. customs and import-law review

Legal review date: September 5, 2026. The USITC online HTSUS identified 2026 Revision 18 on this review date. Rates and Chapter 99 measures can change during the year, so the legally operative schedule is the edition in effect on the entry date.

1. Quick legal conclusion

The proposed reporting number is 9503000073 for Other children's products, ages 3 to 12; representative age-based reporting number, but only for merchandise that matches this defined scope: Non-powered tricycles, kick scooters, pedal cars, similar wheeled toys and doll carriages principally designed for children's amusement. This is a fact-dependent classification opinion, not a CBP ruling and not a determination of admissibility, origin or AD/CVD scope.

2. Facts that must be verified before entry

• Age grading, dimensions, speed and maximum load
• Drive system, steering, brakes and materials
• Origin, model, factory and safety test reports

Also obtain the complete bill of materials, technical drawings, model numbers, operating manual, condition and configuration as imported, transaction chain, manufacturer/producer, country of origin of material inputs and intended U.S. use. A material difference requires a new analysis.

3. HTSUS analysis and controlling authority

• GRI 1 places wheeled articles principally designed for amusement in heading 9503; the U.S. suffix then depends on age grading.
• Power source, speed, size, load rating and intended use distinguish toys from transport equipment and child carriers.

The analysis must begin with GRI 1, the heading text and binding Section/Chapter Notes, then proceed to GRI 2–5 only if legally necessary and to GRI 6 for subheadings. U.S. Additional Rules of Interpretation and Additional U.S. Notes are controlling where applicable. WCO Explanatory Notes are persuasive interpretive material but are not U.S. statutory text. A CROSS ruling is binding only for the requester and merchandise covered by its facts; materially similar rulings may be persuasive. CIT and Federal Circuit decisions control within their jurisdiction.

Goods outside this opinion include:

• Real bicycles, baby strollers, powered vehicles, separately imported parts and sporting equipment require separate classification.

For recurring or high-value entries, request a prospective binding ruling from CBP under 19 CFR Part 177 and disclose all material facts. A ruling request is not a substitute for checking post-ruling HTSUS amendments or trade remedies.

4. Duty, fee and tax matrix

This table does not calculate landed cost. The importer must also determine customs value under 19 U.S.C. 1401a, including assists, packing, royalties/license fees, proceeds and related-party acceptability. A “first sale” claim requires a bona fide sale for export to the United States, arm's-length evidence and a complete transaction trail.

5. AD/CVD and evasion review

Do not infer trade-remedy status from the HTS number alone. Screen the country of origin, producer and written scope of every active AD/CVD order, and test any applicable Chapter 99 provision as of the entry date.

The written scope description is dispositive; an HTSUS number in an order is only a convenience reference. If coverage is uncertain, obtain a Commerce scope ruling under 19 CFR 351.225 before relying on a non-covered position. Minor processing or assembly in a third country can trigger a circumvention analysis. False origin, undervaluation or evasion can lead to EAPA investigation under 19 U.S.C. 1517 and civil penalties under 19 U.S.C. 1592.

6. Partner Government Agency and product compliance

Children's products require a Children's Product Certificate supported by CPSC-accepted third-party testing, including applicable CPSIA lead/phthalate limits and ASTM F963 as incorporated in 16 CFR Part 1250. Verify tracking labels, age grading, small-parts rules and mandatory CPSC certificate eFiling for covered imports on or after July 8, 2026.

PGA admissibility is independent of tariff classification. Transmit all required agency data and documents through ACE; a CBP release does not cure a violation of an FDA, CPSC, EPA, FCC, DOT, USDA or other agency rule.

7. Origin, marking and UFLPA

Determine nonpreferential origin under the substantial-transformation test and any product-specific rule; do not rely only on the shipping country, invoice origin or location of final packing. Mark the article and, when required, its container under 19 U.S.C. 1304 and 19 CFR Part 134, unless a documented exception applies. Section 301, AD/CVD, government procurement and a preference program may use distinct origin rules.

Under 19 U.S.C. 1307 and the UFLPA, goods mined, produced or manufactured wholly or in part in Xinjiang, or by an entity on the UFLPA Entity List, are subject to a rebuttable presumption of exclusion. Maintain supplier identity, production, payment, logistics and input-tracing evidence; a generic supplier declaration is not enough for a high-risk supply chain.

8. Minimum entry file

• CBP entry/cargo release data and Form 7501 record, customs bond, commercial invoice, packing list and bill of lading/air waybill.
• Purchase orders, payment records, Incoterms, assists/royalties analysis and related-party or first-sale valuation support.
• Product specifications, drawings, photographs, manuals, composition/BOM, model cross-reference and condition as imported.
• Signed classification memorandum applying the GRIs, legal notes, current HTSUS text and relevant rulings, plus rejected alternatives.
• Origin and marking analysis; producer/supplier affidavits and traceability records; Chapter 99 and exclusion support.
• AD/CVD scope search, producer/exporter case numbers and cash-deposit instructions, even when the conclusion is “not covered.”
• All PGA registrations, certificates, laboratory reports, licenses, notices and ACE data required for this product.

Keep entry and supporting records for the statutory period, generally five years, under 19 U.S.C. 1508 and 19 CFR Part 163.

9. Principal legal risks

• Declaring a 10-digit number from the trade name without proving the imported condition and legally relevant characteristics.
• Omitting a Chapter 99 number or calculating only the Column 1 rate.
• Treating an AD/CVD HTS cross-reference as dispositive instead of reading the written scope.
• Using shipping country as origin without a substantial-transformation and marking analysis.
• Filing before PGA admissibility, certificates, laboratory evidence or supply-chain traceability are complete.

An incorrect entry can produce redelivery, exclusion/seizure, duty reassessment, interest, loss of liquidation defenses and penalties. If past entries contain a material error, promptly evaluate a post-summary correction, protest, prior disclosure under 19 CFR 162.74 or other corrective procedure with U.S. customs counsel; the correct route depends on entry and liquidation status.

10. Pre-entry action checklist

1. Lock the specifications and imported configuration for the exact SKU. 2. Re-run classification against the current HTSUS and record GRI/Note reasoning. 3. Determine customs value, nonpreferential origin and marking. 4. Screen Chapter 99, Section 301/232, quota/safeguard and every potentially relevant AD/CVD scope. 5. Complete the product-specific PGA review and obtain supporting certificates before shipment. 6. Calculate landed duties and fees, then have the importer and licensed customs broker validate ACE reporting. 7. For unresolved or commercially material classification issues, obtain a CBP Part 177 ruling before importation.

Official legal sources

• United States International Trade Commission; HTSUS 2026: Harmonized Tariff Schedule of the United States
• Consumer Product Safety Commission; 16 CFR Part 1250: Toy Safety guidance
• U.S. Customs and Border Protection; N306906: Classification of a children's ride-on toy
• USITC — Current Harmonized Tariff Schedule of the United States
• CBP — User fee table: MPF rate and FY 2026 minimum/maximum
• CBP — Harbor Maintenance Fee
• CBP — ACE: filing customs and Partner Government Agency data
• USTR — Section 301 tariff actions and exclusion search
• BIS — Section 232 steel and aluminum measures
• Commerce — AD/CVD FAQs, scope and circumvention rules
• Commerce — ACCESS AD/CVD proceeding search
• CBP — UFLPA rebuttable presumption
• CPSC — Certificates and mandatory eFiling guidance
• FDA — Importing food products into the United States
• EPA — TSCA requirements for importing chemicals
• PHMSA — Lithium battery transportation requirements
• FCC — Equipment authorization
• eCFR — 19 CFR Part 177: administrative rulings
• eCFR — 19 CFR Part 134: country-of-origin marking
• eCFR — 19 CFR Part 163: recordkeeping

> Legal notice: This article provides general U.S. customs and trade-compliance information based on the stated facts as of September 5, 2026. It is not a CBP, Commerce or PGA ruling and is not legal advice for a specific transaction. Current HTSUS/Chapter 99 text, agency requirements and case-specific AD/CVD instructions must be rechecked at entry.

Editorial note

Prepared by the Global HS Code Checker Editorial Team for customs-classification, tariff and import-policy research. The correct code and applicable measures may change with the merchandise's actual characteristics, jurisdiction, entry date and supporting record. Verify the current tariff, governing measures and competent customs authority before filing an entry. A reviewer is identified only after a named expert has completed the review.