Hierarchy

20Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

9500000000TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

9503000000Tricycles, 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

3 other codes

9503001000Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages 9503002100Dolls representing only human beings and parts and accessories thereof 9503003000Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits

9503003500Other construction sets and constructional toys

9503004100Toys representing animals or non-human creatures

9503004100Stuffed 9503004900Other

9503005500Toy musical instruments and apparatus

4 other codes

Duties & Measures

Third Country Duty4.700 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

4.700 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-4.7 pp	-4.7 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-4.7 pp	-4.7 pp	—	2
CARIFORUM1033 0.000 %-4.7 ppEU-CARIFORUM EPA	-4.7 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-4.7 ppESA Interim EPA	-4.7 pp	ESA Interim EPA
SADC EPA1035 0.000 %-4.7 ppSADC EPA	-4.7 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-4.7 pp	-4.7 pp	—
GSP-EBA2005 0.000 %-4.7 ppEverything But Arms	-4.7 pp	Everything But Arms
European Economic Area2012 0.000 %-4.7 ppEEA Agreement	-4.7 pp	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 9500000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 9500000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -cat and dog fur(1)

ERGA OMNES

Regulation 1523/072009-08-15

1 certificate(s) required

Y922Particular provisions

Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Import/export not allowed after control

CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).

Restriction on entry into free circulation(4)

inherited from 9500000000

Iraq

—Regulation 1210/032003-05-23

4049Toys and games, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Iraq

—Regulation 1210/032003-05-23

4099Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Syria

—Regulation 1332/132025-05-29

4049Toys and games, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.

Syria

—Regulation 1332/132025-05-29

4098Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions

Start date: 2007-01-01

Description & Classification

Typical uses

Sample products

Stuffed textile toy, animal representationStuffed toy figure representing a non-human creature

Synonyms

Plush toy, Stuffed animal, Stuffed toy figure

Keywords

Plush toy · Stuffed animal · Stuffed toy figure · Toy · Representing an animal or non-human creature · Stuffed

Regulatory notes

NENC950300419503 00 41 and 9503 00 49

Stuffed Stuffed toys of this subheading usually have an outer fabric of a soft material and are usually filled with flexible/soft material that makes the toy pleasant to hold. Musical modules, battery housings or skeletons are not considered as stuffing material. A stuffed toy does not require to be fully stuffed as long as the stuffed parts give the toy the essential character of a stuffed toy. See Commission Implementing Regulation (EU) 2015/352 (1) and Commission Regulation (EC) No 2184/97 (2) for toys that are to be classified in subheading 9503 00 41 . Other examples of toys that are to be classified in subheading 9503 00 41 as stuffed toys representing animals or non-human creatures: Stuffed toy representing a bear made of soft fabric, approximately 30 cm high, with a relatively big stuffed head, stuffed legs and stuffed arms and a built-in sound module in the body. Besides the sound module, there is also slight stuffing in the body. Little singing teddy bear with interactive features, approximately 19 cm high. The body is made out of plastic, it incorporates a battery powered sound module and it has 3 light-up pressing buttons. It has a stuffed head, stuffed legs, stuffed feet, stuffed arms and hands. The stuffed parts taken together constitute the prevailing part of the interior material filling. A toy representing a stuffed horse’s head attached to a wooden stick (60 to 100 cm long) with two wheels attached at the bottom. Examples of toys that are to be classified in subheading 9503 00 49 as other toys representing animals or non-human creatures: A toy representing a dog, approximately 25 cm high, covered with soft knitted plush fabric. It has a body and a skeleton of plastics fitted with a battery-powered motor and a sound module. The four paws have a layer of lining attached at the inner side and the head is stuffed. A toy representing a lama, approximately 17 cm high, covered with soft plush fabric. The body, the head and the skeleton are made of plastics. There is a layer of padding between the plastic head and the soft plush fabric covering the head, but the body does not contain any stuffed material. The toy has a battery-powered motor, which allows the toy to move the legs and the tail, and a sound module. A toy representing a kitten, approximately 15 cm high, covered with soft knitted plush fabric. It has a body and a skeleton of plastics fitted with a battery-powered motor and a sound module. The four paws are stuffed. A toy representing a rescue dog, approximately 30 cm high, covered with soft knitted plush fabric. It has a body and skeleton of plastics fitted with a battery-powered motor and a sound module. The four paws and a part of the muzzle are stuffed. Toys representing animals or non-human creatures These subheadings include, by application of general rule 2(a) for the interpretation of the Combined Nomenclature, unassembled or disassembled toys representing animals or non-human creatures. 9503 00 61 and 9503 00 69 Puzzles These subheadings include puzzles comprising blocks in the form of cubes. Example of cubes that display part of a different puzzle on each of their six sides: See also the example of a puzzle in the form of cubes classified in Commission Regulation (EC) No 1056/2006 of 12 July 2006. See also the CN Explanatory Notes to subheadings 9503 00 95 and 9503 00 99 .

Non-preferential origin

split_heading

Tricycles, scooters, pedal cars and similar toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

As specified for split headings

specific

Tricycles, scooters, pedal cars and similar toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

As specified for split headings

Residual rule

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Toys representing animals or non-human creatures (9503004100)?

The third country duty (erga omnes) for Toys representing animals or non-human creatures is 4.700 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Toys representing animals or non-human creatures (9503004100)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Toys representing animals or non-human creatures (9503004100)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Toys representing animals or non-human creatures (9503004100)?

1926 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 9503004100?

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Hierarchy

20Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

9500000000TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

3 other codes

9503003500Other construction sets and constructional toys

9503004100Toys representing animals or non-human creatures

9503004100Stuffed 9503004900Other

9503005500Toy musical instruments and apparatus

4 other codes

Duties & Measures

Third Country Duty4.700 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

4.700 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-4.7 pp	-4.7 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-4.7 pp	-4.7 pp	—	2
CARIFORUM1033 0.000 %-4.7 ppEU-CARIFORUM EPA	-4.7 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-4.7 ppESA Interim EPA	-4.7 pp	ESA Interim EPA
SADC EPA1035 0.000 %-4.7 ppSADC EPA	-4.7 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-4.7 pp	-4.7 pp	—
GSP-EBA2005 0.000 %-4.7 ppEverything But Arms	-4.7 pp	Everything But Arms
European Economic Area2012 0.000 %-4.7 ppEEA Agreement	-4.7 pp	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 9500000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 9500000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -cat and dog fur(1)

ERGA OMNES

Regulation 1523/072009-08-15

1 certificate(s) required

Y922Particular provisions

Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Import/export not allowed after control

CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).

Restriction on entry into free circulation(4)

inherited from 9500000000

Iraq

—Regulation 1210/032003-05-23

4049Toys and games, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

Iraq

—Regulation 1210/032003-05-23

4099Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Syria

—Regulation 1332/132025-05-29

4049Toys and games, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

Syria

—Regulation 1332/132025-05-29

4098Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions

Start date: 2007-01-01

Trade Statistics

Description & Classification

Typical uses

Sample products

Stuffed textile toy, animal representationStuffed toy figure representing a non-human creature

Synonyms

Plush toy, Stuffed animal, Stuffed toy figure

Keywords

Plush toy · Stuffed animal · Stuffed toy figure · Toy · Representing an animal or non-human creature · Stuffed

Associated BTIs

See all BTIs (1926)

Associated Rulings

2015/352

Textile stuffed animal-shaped article (approximately 15 cm high), incorporating a musical module activated by a cord at the base, which triggers the melody. Designed for children's entertainment or comfort, this item falls under the category of stuffed or musical plush toys, subject to the Toy Safety Directive (CE marking, requirements for small parts, textile materials, chemical and mechanical safety according to REACH and toy standards).

199/2014

The product is a heating or cooling cushion in the shape of a stylized giraffe (approximately 36 cm, 820 g), consisting of a soft textile cover, with the head padded with soft material and the rest filled with millet and lavender in bulk, which remain inseparable from the whole. Intended to be heated (microwave/oven) or cooled (refrigerator/freezer) for body application, it combines heating/cooling function and soothing sensory effect. A domestic use product, classified as a therapeutic or comfort cushion, subject to compliance with CE standards for heated textile devices and accessories for children, if applicable.

2184/97

Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 9503 00 and 9503 00 41. The article can be used as a toy at any time of the year. Although it has certain Christmas features, it does not have the characteristics of festive articles of heading 9505. Documented CN 2026 code: 95030041.