HS 988095 Classified in Chapter 95
Quick Answer: Products classified under HS code 988095 enter the UK with no specific duty rate listed, and the EU with no specific duty rate listed. This code is a placeholder indicating classification within Chapter 95 of the Harmonized System, which broadly covers toys, games, and sporting equipment. Importers and customs brokers should consult the specific subheadings within Chapter 95 for applicable duty rates and any potential import restrictions or licensing requirements. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880950000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880950000 | — | — | — |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 988095 cover?
This subheading covers goods classified within Chapter 95 of the Harmonized System (HS) nomenclature, which pertains to toys, games, sports requisites, and parts and accessories thereof. This broad category encompasses items designed for recreation, amusement, or sporting activities, as defined by the World Customs Organization (WCO) Explanatory Notes and detailed in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database. Examples include board games, puzzles, dolls, toy vehicles, sporting equipment such as rackets and balls, and amusement park equipment.
What falls outside HS 988095?
The following products are excluded from HS 988095, even if they might be used in a recreational context: articles for children's parties or carnival articles not specifically designed as toys (e.g., party hats, noisemakers), firearms and other weapons (classified elsewhere), sporting firearms (classified in Chapter 93), fishing tackle (classified in Chapter 9507), and certain types of exercise equipment that are primarily for physical training rather than play or sport, such as weightlifting machines.
What are common classification mistakes for HS 988095?
A common error is misinterpreting the scope of "toys" and "games" under Section VII, Note 1 of the HS. For instance, classifying simple educational tools with no inherent play value or items that are primarily functional rather than recreational can lead to incorrect classification. Furthermore, failing to apply the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3 for goods consisting of different components or GRI 6 for classification at the subheading level, can result in misclassification, especially for complex multi-part items.
How should importers classify products under HS 988095?
The correct procedure for classifying products under HS 988095 involves a thorough examination of the product's intended use, composition, and function, referencing the WCO Explanatory Notes and the specific tariff schedule of the importing country. Importers and customs brokers must consult the detailed descriptions within Chapter 95 and its subheadings, considering any specific exclusions or inclusions. If a product has multiple potential classifications, GRI 3 should be applied to determine the most specific or essential character. Accurate product literature and technical specifications are crucial for this process.
How is the duty calculated for products under HS 988095?
A set of 100 plastic toy building blocks, weighing 2 kilograms and declared at a customs value of $50 USD, would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.5% ad valorem applied to the declared value ($50 USD × 0.075 = $3.75), and a specific duty of $0.75 per kilogram for toys of plastic ($0.75/kg × 2 kg = $1.50). The higher of the two duties, $3.75, would be the assessed duty. This is calculated using the rates published in the USITC Harmonized Tariff Schedule, HTSUS, for subheading 9503.00.0000.
Which trade agreements reduce duties for HS 988095?
Several free trade agreements may reduce the applicable duty rate for HS 988095, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating toys from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is required. Additionally, the Generalized System of Preferences (GSP) may offer duty-free treatment for originating goods from certain developing countries, requiring a GSP Form A. The EU's trade agreements with various countries also offer preferential rates, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for goods classified under HS code 988095?
HS code 988095 is a special statistical or administrative code, not a product-specific Harmonized System code. Therefore, it does not have inherent duty rates. The actual duty rate will depend on the specific product being imported and its correct HS classification under the standard Harmonized System. For example, if the item is a toy (often falling under Chapter 95), its duty rate will be determined by its specific 6-digit HS code and the importing country's tariff schedule. In the US, the duty rate for a specific toy might be 0% MFN (Most Favored Nation) or higher, depending on the exact item. In the EU, it would be found in the TARIC database. In the UK, it would be in the UK Trade Tariff.
How do preferential trade agreements affect the duty calculation for items potentially falling under HS 988095?
Preferential trade agreements (PTAs) reduce or eliminate duties on goods originating from partner countries. Since HS 988095 is a statistical code, the PTA's impact is on the actual product classification. For instance, if a toy classified under a specific 6-digit HS code originates from a country with a PTA with the US (like Mexico under USMCA), it may qualify for a 0% duty rate instead of the standard MFN rate. Importers must ensure the goods meet the rules of origin for the specific PTA and provide the necessary proof of origin documentation.
What are the classification criteria for goods that might be associated with HS code 988095?
HS code 988095 itself does not define classification criteria; it's a placeholder or statistical code. The classification criteria are dictated by the specific Harmonized System chapter and headings that the actual product falls under. For example, Chapter 95 of the Harmonized System covers 'Toys, games and sport requisites; parts and accessories thereof.' Classification within this chapter depends on the nature of the item – whether it's a puzzle, a doll, sporting equipment, etc., and its specific characteristics as defined by the General Rules for the Interpretation of the Harmonized System (GRI) and relevant Chapter/Heading Notes.
What documentation is typically required when importing goods associated with HS code 988095?
When importing goods that might be flagged with HS code 988095, the primary documentation requirement is the correct and precise 6-digit (or more) HS code for the actual product being imported. This is crucial for determining the correct duty rate and compliance. Additionally, standard import documentation such as a commercial invoice, packing list, bill of lading or air waybill, and potentially a certificate of origin (especially if claiming preferential treatment under a trade agreement) will be necessary. Specific product safety or compliance certificates might also be required depending on the nature of the goods (e.g., for toys).
Can you provide a numerical example of how duty is calculated for a product that might be associated with HS 988095?
Certainly. Let's assume a specific toy, classified under the 6-digit HS code 9503.00 (which falls within the scope of Chapter 95, potentially leading to the use of 988095 for statistical purposes in some jurisdictions), is imported into the United States. Suppose the MFN duty rate for this specific toy is 4.8% ad valorem. If the declared value of the shipment is $10,000 USD, the duty calculation would be: Duty = Value × Duty Rate. Duty = $10,000 USD × 4.8% = $480 USD. The importer or customs broker must ensure the correct 6-digit HS code is used for this calculation, as 988095 is not a product code itself.