The primary HSN (Harmonized System of Nomenclature) code for plush toys is 9503. This code generally encompasses a wide range of toys, including "other toys" which is where plush toys are typically classified.
Primary HSN Code for Plush Toys: 9503
Plush toys fall under HSN Chapter 95, which covers "Toys, games and sports requisites; parts and accessories thereof." Specifically, HSN code 9503 is designated for "Tricycles, 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." Given this broad description, plush toys are classified within the "other toys" category under this heading.
Here's a breakdown of common HSN codes associated with plush toys:
| HSN Code | Description |
|---|---|
| 9503 | Tricycles, 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 |
| 95030090 | This specific sub-code often applies to plush toys that do not fit into other specific subcategories, generally classified as "Other" toys. This is a highly common classification for standard plush toys. |
| 95030030 | If a plush toy primarily consists of or incorporates significant plastic components, it might be classified under this sub-code, which refers to toys "Of plastics." |
Understanding the Sub-Codes for Plush Toys
Choosing the correct sub-code depends on the specific characteristics of the plush toy:
- 95030090 (Other): This is the most frequently used code for typical plush toys made predominantly from textile materials like fabric, stuffing, and minimal non-plastic elements. For example, a classic teddy bear, a soft animal toy, or a plush character doll would generally fall under this classification.
- 95030030 (Of plastics): This code would be applicable if the plush toy features substantial plastic parts, such as a plastic frame, internal mechanisms made of plastic, or significant plastic accessories that define a major part of its structure or function. For instance, a plush toy with a large plastic face or a plastic voice box that makes up a considerable portion of its composition might be classified here.
Other Potential Classifications: 6307
While 9503 is the standard for toys, in some unique circumstances, other HSN codes might be considered, although less commonly for dedicated plush toys. For example, HSN code 6307 covers "Other Made Up Articles, Including Dress Patterns." This code typically applies to a wide range of textile articles that are not clothing, bedding, or other specific textile products.
- When 6307 might apply: If a plush item is more decorative or functional as a household article rather than primarily a toy, or if it has a dual purpose where its "toy" aspect is secondary, it might occasionally be considered under a textile-based classification like 6307. However, for items clearly designed and marketed as toys, 9503 is almost always the correct and preferred classification.
Importance of Accurate HSN Classification
Accurate HSN code classification is crucial for:
- Import and Export: It determines applicable customs duties, taxes, and any specific regulations or restrictions for trade.
- Statistical Data: It ensures consistent data collection for international trade statistics.
- Compliance: Correct classification helps businesses comply with national and international trade laws, avoiding potential penalties or delays.
When dealing with plush toys for international trade, it is always recommended to verify the specific classification with customs authorities or a customs broker in the relevant countries, as interpretations can sometimes vary slightly.
