Toys & Games Tariff Rates 2026: US Import Duties by Country & HTS Code

What This Covers

The toys and games surcharge covers toys, games, sporting goods, and recreational equipment classified under HTS chapter 95. Most toys enter the US at a 0% base tariff rate, keeping imported toys affordable for American families. Section 301 List 4A imposed a 7.5% tariff on Chinese-origin toys, which remains in effect after the Supreme Court ruling. The 10% Section 122 tariff (in effect February 24 – July 24, 2026) applied to toy-exporting countries — except the EU, whose toys (from Germany, Italy, and others) pay the EU-US trade deal's 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) ceiling since July 1, 2026 — replacing the wildly different IEEPA reciprocal rates that had upended the toy industry's supply chain calculations. The 10% Section 122 tariff expired at its 150-day statutory limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty on roughly 60 economies, with most major exporters (including China) in the 12.5% tier and a smaller group in the 10% tier.

Most Affected Countries

China, manufacturing over 80% of the world's toys, faces a 7.5% Section 301 List 4A surcharge plus the 12.5% forced-labor tariff, for a combined rate of 20% on what was once a duty-free category. Vietnam, which had emerged as the primary alternative for toy manufacturing, is a major beneficiary of the SCOTUS ruling in consumer goods — its rate dropped from a devastating 46% IEEPA tariff to 12.5% under the forced-labor tariff, saving toy importers over $6 on a $20 toy. Indonesia and India sit in the forced-labor tariff's 10% tier while Thailand is in the 12.5% tier, keeping the Southeast Asian manufacturing region broadly accessible for toy production.

How Surcharges Stack

Chinese toys face a 0% base rate plus the 7.5% Section 301 List 4A surcharge plus the 12.5% forced-labor tariff, for a combined 20%. A $20 toy from Vietnam now faces the 12.5% forced-labor tariff on top of the 0% base rate, adding $2.50 to the landed cost — compared to over $9 under the old 46% IEEPA rate. This means Vietnamese toys are now substantially cheaper than Chinese alternatives, flipping the cost equation that had briefly made Vietnam more expensive than China. Toys from Mexico enter duty-free under USMCA, maintaining the best tariff position. Taiwan and Indonesia sit in the forced-labor tariff's 10% tier, while EU-made toys pay the EU deal's flat 15% since July 1, 2026. Section 122 expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff, which put Vietnam in the 12.5% tier.

Sourcing Strategies

Most of chapter 95 is duty-free at the base rate in this sector profile, so the country layer is the duty. Canadian heading 9503.00.00 is on the Section 338 list described in the Canada country profile; that is a separate stack from the category percent.