Toys & games landed cost the United States 2026 (FOB)

Updated 2026-10-21 · By Hashim Haseeb, customs broker with 20+ years in HS classification · verified against CBP CSMS #69326983 and the USITC HTS

Importing toys and games into the United States on FOB terms stacks base duty, Section 301 stacking, MPF and HMF. The exact numbers depend on your 10-digit code and origin; the method below is the one customs actually applies.

The US fee stack for this category

Reference line: 9503.00.00. Your exact 8–10-digit code decides the final rate — treat the rows below as the stack structure with illustrative rates for the example line.

Base duty (MFN, example line)Free (0%)
Legacy Section 301 list duty7.5%/25% if listed
Section 301 country duty (China, 24 Jul 2026+)12.5%
MPF0.3464% of entered value, $34.58 floor / $670.86 cap
HMF0.125%, ocean lanes only

Toys are a Free base rate but NOT exempt from the Section 301 country duty — the 12.5% (China) country duty is usually the entire duty stack. A duty-free product still pays MPF (min $34.58) and HMF on ocean.

What FOB terms change

Under FOB the supplier delivers export-cleared goods onto the vessel and you own the freight, insurance and destination charges. The customs base for duty is the price you pay for the goods; freight is added separately where the valuation rule requires it (UK/EU CIF-style bases, AU GST base), and it is your lever to optimise — freight over-paying is a landed-cost leak you control.

Price it on your own numbers

The free landed-cost calculator applies this exact stack — including the 2026 country duties, MPF clamps and member-state VAT — to any value and lane. For a real purchase order with line items, the LCIE AI agent classifies each line, prices the full stack per unit and shows both the with- and without-proof-of-origin scenarios. The first purchase order is free.

Open the free calculator

Related pages

Rates shown are illustrative for the reference line and change with tariff actions; the fee-row structure and valuation method are the parts customs actually applies. Verify the exact line before filing. Planning estimates only — not customs, legal or tax advice.