Chương 95 — Đồ chơi, thiết bị trò chơi và dụng cụ, thiết bị thể thao; các bộ phận và phụ kiện của chúng

Toys, games and sports requisites; parts and accessories thereof

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 95

Xem chú giải chương 95

Tiếng Việt · English

Notes

1. This Chapter does not cover:

(a) Candles (heading 34.06);

(b) Fireworks or other pyrotechnic articles of heading 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI;

(d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;

(e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);

(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03);

(ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(l) Bells, gongs or the like of heading 83.06;

(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04), discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded (heading 85.23), radio remote control apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);

(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(o) Children’s bicycles (heading 87.12);

(p) Unmanned aircraft (heading 88.06);

(q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(r) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);

(s) Decoy calls or whistles (heading 92.08);

(t) Arms or other articles of Chapter 93;

(u) Lighting strings of all kinds (heading 94.05);

(v) Monopods, bipods, tripods and similar articles (heading 96.20);

(w) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

4. Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

5. Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” (classification in their own appropriate heading).

6. For the purposes of heading 95.08:

(a) The expression “amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;

(b) The expression “water park amusements” means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and

(c) The expression “fairground amusements” means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 95.04.

This heading does not include equipment more specifically classified elsewhere in the Nomenclature.

Subheading Note

1. Subheading 9504.50 covers:

(a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or

(b) Video game machines having a self-contained video screen, whether or not portable.

This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30).

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Danh mục mã hàng: Chương 95 — Đồ chơi, thiết bị trò chơi và dụng cụ, thiết bị thể thao; các bộ phận và phụ kiện của chúng
MãMô tảĐVTNK ưu đãi
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
9503.00.10 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages chiếc 10%
- Dolls:
9503.00.21 - - Dolls, whether or not dressed chiếc 10%
- - Parts and accessories:
9503.00.22 - - - Garments and garment accessories; footwear and headgear chiếc 10%
9503.00.29 - - - Other chiếc 10%
9503.00.30 - Electric trains, including tracks, signals and other accessories therefor chiếc 10%
9503.00.40 - Reduced size ("scale") models and similar recreational models, working or not chiếc 10%
9503.00.50 - Other construction sets and constructional toys, of materials other than plastics chiếc/bộ/hộp 20%
9503.00.60 - Stuffed toys representing animals or non-human creatures chiếc/bộ/hộp 20%
9503.00.70 - Puzzles of all kinds chiếc 10%
9503.00.80 - Portable interactive electronic educational devices primarily designed for children chiếc 20%
- Other:
9503.00.91 - - Numerical, alphabetical or animal blocks or cut-outs; word builder sets; word making and talking sets; toy printing sets; toy counting frames (abaci); toy sewing machines; toy typewriters chiếc/bộ/hộp 20%
9503.00.92 - - Skipping ropes chiếc 20%
9503.00.93 - - Marbles kg/viên 20%
9503.00.94 - - Other toys, of rubber chiếc 20%
9503.00.99 - - Other chiếc 20%
9504 Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment
9504.20 - Articles and accessories for billiards of all kinds:
9504.20.20 - - Tables for billiards of all kinds chiếc 25%
9504.20.30 - - Billiard chalks kg 20%
9504.20.90 - - Other kg/chiếc 25%
9504.30 - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment:
9504.30.30 - - Games of chance that immediately return a monetary award; parts and accessories thereof kg/chiếc 20%
9504.30.40 - - Other pintables or slot machines chiếc 20%
9504.30.50 - - Other, parts of wood, paper or plastics kg/chiếc 20%
9504.30.90 - - Other kg/chiếc 20%
9504.40.00 - Playing cards bộ 25%
9504.50 - Video game consoles and machines, other than those of subheading 9504.30:
9504.50.10 - - Of a kind used with a television receiver chiếc 20%
9504.50.90 - - Other chiếc 20%
9504.90 - Other:
9504.90.10 - - Bowling requisites of all kinds chiếc 25%
- - Darts and parts and accessories therefor:
9504.90.21 - - - Of wood, of paper or of plastics chiếc 25%
9504.90.29 - - - Other chiếc 25%
- - Gambling equipment and paraphernalia:
9504.90.32 - - - Tables designed for use with casino games, of wood or of plastics chiếc 25%
9504.90.33 - - - Other tables designed for use with casino games chiếc 25%
9504.90.34 - - - Mahjong tiles, of wood or of paper or of plastics bộ 25%
9504.90.35 - - - Other Mahjong tiles bộ 25%
9504.90.36 - - - Other, of wood, of paper or of plastics chiếc 25%
9504.90.39 - - - Other chiếc 25%
- - Other:
- - - Tables designed for games:
9504.90.92 - - - - Of wood or of plastics chiếc 25%
9504.90.93 - - - - Other chiếc 25%
- - - Other:
9504.90.95 - - - - Of wood, of paper or of plastics chiếc 25%
9504.90.99 - - - - Other chiếc 25%
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
9505.10.00 - Articles for Christmas festivities kg/chiếc 25%
9505.90.00 - Other kg/chiếc 25%
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools
- Snow-skis and other snow-ski equipment:
9506.11.00 - - Skis chiếc 5%
9506.12.00 - - Ski-fastenings (ski-bindings) chiếc 5%
9506.19.00 - - Other chiếc 5%
- Water-skis, surf-boards, sailboards and other water-sport equipment:
9506.21.00 - - Sailboards chiếc 5%
9506.29.00 - - Other chiếc 5%
- Golf clubs and other golf equipment:
9506.31.00 - - Clubs, complete chiếc 5%
9506.32.00 - - Balls quả 5%
9506.39.00 - - Other chiếc 5%
9506.40 - Articles and equipment for table-tennis:
9506.40.10 - - Tables chiếc 5%
9506.40.90 - - Other chiếc 5%
- Tennis, badminton or similar rackets, whether or not strung:
9506.51.00 - - Lawn-tennis rackets, whether or not strung chiếc 5%
9506.59.00 - - Other chiếc 5%
- Balls, other than golf balls and table-tennis balls:
9506.61.00 - - Lawn-tennis balls quả 5%
9506.62.00 - - Inflatable quả 5%
9506.69.00 - - Other quả 5%
9506.70.00 - Ice skates and roller skates, including skating boots with skates attached chiếc 5%
- Other:
9506.91.00 - - Articles and equipment for general physical exercise, gymnastics or athletics chiếc 5%
9506.99 - - Other:
9506.99.10 - - - Bows (including crossbows) and arrows chiếc 5%
9506.99.20 - - - Nets, cricket pads and shin guards chiếc 5%
9506.99.30 - - - Shuttlecocks chiếc 5%
9506.99.90 - - - Other chiếc 5%
9507 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites
9507.10.00 - Fishing rods chiếc 5%
9507.20.00 - Fish-hooks, whether or not snelled kg/chiếc 5%
9507.30.00 - Fishing reels cuộn 5%
9507.90.00 - Other kg/chiếc 5%
9508 Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres
9508.10.00 - Travelling circuses and travelling menageries chiếc 10%
- Amusement park rides and water park amusements:
9508.21.00 - - Roller coasters chiếc 10%
9508.22.00 - - Carousels, swings and roundabouts chiếc 10%
9508.23.00 - - Dodge’em cars chiếc 10%
9508.24.00 - - Motion simulators and moving theatres chiếc 10%
9508.25.00 - - Water rides chiếc 10%
9508.26.00 - - Water park amusements chiếc 10%
9508.29.00 - - Other chiếc 10%
9508.30.00 - Fairground amusements chiếc 10%
9508.40.00 - Travelling theatres chiếc 10%