US Tariff on Toys from China

Importing toys from China into the US in 2026 means navigating multiple tariff layers. The current total effective rate runs approximately 35% on most toys imports under HTS chapters 95. The pre-SCOTUS IEEPA reciprocal rate on China was 20% — meaning importers who paid duties between April 2025 and February 2026 are owed an IEEPA refund of roughly 10% of declared value, plus ~5% statutory interest.

The current rate stack on toys from China breaks down as: the 10% Section 122 reciprocal tariff (effective February 24, 2026, set to expire July 24, 2026 unless extended), plus the MFN duty rate that depends on the specific HTS code, plus any product-specific surcharges. Section 301 (China-specific) tariffs of 25% also apply and are separately not refundable.

For most importers, the 35% total represents a meaningful change from the pre-SCOTUS regime, when the IEEPA reciprocal layer pushed China toys imports to 45% effective. SCOTUS struck down the IEEPA reciprocal layer on February 20, 2026 in Learning Resources v. Trump, opening a refund pool of approximately $166 billion for affected importers.

If you imported toys from China between April 2025 and February 2026, the IEEPA refund window is still open through Phase 1 of CBP's CAPE portal — for entries that are unliquidated or within 80 days of liquidation. Phase 2 will cover older entries, reconciliation, and drawback claims when it launches later in 2026.

Bottom line for toys importers from China: confirm your HTS classification, account for the Section 122 layer (and Section 232/301 if applicable), and — if you paid IEEPA duties in 2025 — check your refund eligibility before the Phase 1 windows close on a rolling basis through Q3 2026.