Vietnam origin · HTS candidates
Plush toy import duty from Vietnam
Find US HTS candidates for plush toy from Vietnam, then check the current MFN and Chapter 99 stack. Vietnam-origin goods typically avoid Section 301, but AD/CVD and reciprocal rules may still apply.
Quick answer
6307.90.75.00
At a $10,000 customs value, the current Vietnam-origin total rate is about 4.3% ($430).
Classification risk & HTS split
Plush toys fall under HTS 9503.00.00 (Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls, other toys; reduced-scale models). Stuffed plush goes to 9503.00.0073 (US statistical suffix for stuffed toys); plastic-eyed safety, choking-hazard small parts, and CPSC certification apply regardless of HTS subheading. Battery-operated plush with sound or motion routes to 9503.00.0090 with electrical-toy considerations under section XVI parts rules.
Vietnam origin context
Vietnam's toy export sector has tripled since 2018 with major buyers (Disney, Mattel licensees) shifting plush production to Long An, Binh Duong, and Hanoi-area facilities. Vietnam-origin plush toys under HTS 9503.00.0073 / .0090 escape the Section 301 9903.88.04 overlay that hits China-origin lines (+7.5%). CPSC small-parts and flammability testing applies regardless of origin — Vietnam suppliers vary widely on lab capacity, so factor third-party CPSIA testing cost into landed math.
US HTS candidates
| HTS candidate | Description | General rate | |
|---|---|---|---|
| 6307.90.75.00 | Toys for pets, of textile materials | 4.3% | Calc |
| 4016.99.20.00 | Toys for pets | 4.3% | Calc |
| 0106.90.01 | Other | Free | Calc |
| 0106.19.91 | Other | Free | Calc |
| 0106.19.91.20 | Dogs | Free | Calc |
| 0102.39.00 | Other | 1¢/kg | Calc |
Origin comparison
Total duty rate at $10,000 customs value across Vietnam and alternative origins on the same HTS candidate. Chapter 99 overlays (Section 301, IEEPA, reciprocal) apply per-origin automatically.
| Origin | Total rate | Duty on $10K | vs this page |
|---|---|---|---|
| Vietnam (current) | 4.3% | $430 | — |
| China | 4.3% | $430 | $0 |
| Mexico | 4.3% | $430 | $0 |
| India | 4.3% | $430 | $0 |
| Thailand | 4.3% | $430 | $0 |
Confirm before using a rate
- stuffed vs. non-stuffed toy
- animal shape or other toy form
- battery or electronic function
This page provides candidates and reference math, not a CBP ruling. CBP makes the binding classification and duty determination at entry; AD/CVD, exclusions, and product facts still need separate review.
Other origin variants for this product
FAQ
How do I find the US HTS code for plush toy from Vietnam?
Start from the product name or local HS code, anchor on HS6, then compare US HTS candidate descriptions. Plush toy can split after HS6 by material, use, construction, or function; the applicable Chapter 99 overlays differ between Vietnam and China origins.
Does Vietnam origin trigger Section 301?
Typically no. Section 301 (9903.88.x) is China-origin only. If processing in Vietnam does not amount to substantial transformation, CBP can still rule the goods China-origin at entry. AD/CVD, reciprocal, and Section 232 may apply to Vietnam independently.