News

9503.00.00 and Section 338 Canada: Toys, Puzzles, and Duty Rates

Published: August 9, 2026 · 8 min read

Key Points

HTS 9503.00.00 covers tricycles, scooters, pedal cars, dolls, other toys, scale models, puzzles, and parts and accessories thereof, with a general (MFN) duty rate of Free.
For goods of Canadian origin entered on or after 2026-08-19, Section 338 adds a Chapter 99 overlay code (9903.03.12 through 9903.03.16) that must be reported alongside 9503.00.00 on the entry.
The applicable Section 338 rate and code depend on which overlay provision covers the specific goods; confirm the correct subprovision with the current HTS or your broker before filing.
The Column 2 rate for 9503.00.00 is 70%, applying to goods from countries without normal trade relations status; most commercial shipments use the Column 1 (MFN) Free rate.
Facts in this article are as of August 6, 2026; verify current rates and any subsequent modifications in the official Harmonized Tariff Schedule before filing.

HTS 9503.00.00 is the catch-all classification for toys, dolls, puzzles, scale models, and related accessories. Under normal trade conditions the duty rate is Free for most trading partners. For Canadian-origin goods entered on or after 2026-08-19, Section 338 imposes an additional duty through one of the Chapter 99 overlay codes 9903.03.12 through 9903.03.16, which must be reported on every affected entry alongside the base 9503.00.00 line. Importers of toys and puzzles from Canada need to understand both layers before their next shipment clears.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What HTS 9503.00.00 covers

Heading 9503 is a single, consolidated classification that captures a wide range of recreational goods. The official article description reads: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls, other toys; reduced-scale ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.

The breadth of that description is intentional. A wooden puzzle, a radio-controlled car, a fashion doll, a die-cast model airplane, a baby stroller-style doll carriage, and a kick scooter marketed as a child's toy can all fall here. Parts and accessories for those goods are pulled in by the same provision, not classified separately under their material composition.

If you are uncertain whether a particular product falls within this heading versus a more specific heading elsewhere in chapters 1 through 97, confirm classification in the HTSUS or obtain a binding ruling from CBP before filing. Classification determines which duty rate and which Section 338 overlay code apply.

Base MFN rate and Column 2 rate

Column 1 (MFN / general) rate

The general duty rate for 9503.00.00 is Free. This is the Column 1 rate that applies to goods imported from countries that have been granted most-favored-nation (normal trade relations) status. For a standard commercial shipment of toys from Canada, the base duty before any overlay is zero.

Column 2 rate

The Column 2 rate for 9503.00.00 is 70%. Column 2 applies to imports from the small set of countries that have not been granted normal trade relations status. Canada is not a Column 2 country. The 70% rate is noted here because it governs entries from any country in that category; confirm applicability to your specific origin in the HTSUS.

Section 338 Canada: what it is and how it overlays 9503.00.00

Section 338 is a U.S. trade action targeting Canadian-origin goods. It operates through a set of Chapter 99 provisions added to the HTSUS. These provisions do not replace the base classification; they ride alongside it. For covered goods of Canadian origin, both the Chapter 1-97 code (9503.00.00) and the applicable Chapter 99 Section 338 code (9903.03.12 through 9903.03.16) must appear on the import entry.

The Section 338 overlay applies to entries on or after 2026-08-19. Entries made before that date are not subject to the Section 338 additional duty under this program, even if the goods are Canadian-origin toys or puzzles classified under 9503.00.00.

For a broader look at how Section 338 interacts with other classifications and overlapping tariff programs, see our article on 8537.10.91 and Section 338 Canada.

Chapter 99 overlay codes: 9903.03.12 through 9903.03.16

Section 338 is implemented through five Chapter 99 subheadings: 9903.03.12, 9903.03.13, 9903.03.14, 9903.03.15, and 9903.03.16. Each covers a distinct product category or exception. The correct overlay code for a shipment of Canadian-origin toys classified under 9503.00.00 depends on which of those provisions captures the specific merchandise.

9903.03.12 covers Canadian alcohol subject to a 50% Section 338 duty. Toys are not alcohol; this code would not apply to 9503.00.00 goods. See 9903.03.12 Explained for detail.
9903.03.13 covers Canadian dairy products at a 50% rate. Again, not applicable to toys. See 9903.03.13 Explained.
9903.03.14 covers motor vehicles. Not applicable to toys classified under 9503.00.00. See 9903.03.14 Explained.
9903.03.15 covers goods subject to Section 232 exceptions. See 9903.03.15 Explained for scope.
9903.03.16 covers civil-aircraft exemptions. See 9903.03.16 Explained.

For most Canadian-origin toys and puzzles under 9503.00.00, the applicable provision is likely the residual Section 338 code that captures general Canadian goods not assigned to the specific product categories above. Confirm which 9903.03.xx code applies to your specific merchandise in the current HTSUS Chapter 99 notes or with your licensed customs broker before filing. The facts block for this article does not specify a single overlay code for 9503.00.00 goods, and reporting the wrong Chapter 99 code can trigger a CBP inquiry or post-summary correction.

Note: 9903.03.01 through 9903.03.11 are an earlier, now-inactive block associated with a separate Section 122 action. Those codes are not Section 338 and should not be reported for Section 338 entries.

How Section 338 appears on a customs entry

When a Section 338 additional duty applies, the entry must report two HTS lines for the affected merchandise:

The Chapter 1-97 classification line: 9503.00.00, with the applicable entered value, quantity, and the Free general rate.
The Chapter 99 Section 338 overlay line: the applicable 9903.03.xx code, with the entered value and the Section 338 ad valorem rate.

The additional duty is assessed on the entered value of the Canadian-origin goods. The base duty on line one remains Free; Section 338 duty is added on top through the Chapter 99 line. Brokers filing on behalf of importers should verify that their entry preparation software correctly handles dual-line reporting for Section 338 entries. CBP guidance on entry filing procedures is available at cbp.gov.

For importers managing post-entry corrections, see our article on CBP Post Summary Correction Processing.

Interaction with other tariff provisions

Because the base MFN rate for 9503.00.00 is Free, the Section 338 overlay is the primary duty cost for Canadian-origin toy and puzzle importers. There is no base duty to add on top of a Section 338 rate in this case; the Section 338 additional duty is effectively the entire duty bill for these goods from Canada.

Importers should also confirm whether any other Chapter 99 provisions apply to their specific goods. Section 301 tariffs, Section 232 tariffs, and other trade-remedy actions each operate through their own Chapter 99 codes, and goods can be subject to more than one overlay simultaneously if they fall within the scope of multiple programs. Determine which programs, if any, apply to your merchandise in addition to Section 338 before calculating total landed cost. Use the duty calculator to model stacked-duty scenarios, and consult the HTSUS for the complete list of applicable provisions.

For a broader overview of tariff codes active in 2026, see the 2026 tariff code overview.

What importers should do

Confirm the correct Section 338 overlay code. Review the Chapter 99 notes in the current HTSUS to identify which 9903.03.xx subheading applies to your specific Canadian-origin toys or puzzles before filing any entry on or after 2026-08-19.
Audit open and pending entries. For any Canadian-origin shipments of 9503.00.00 goods that entered on or after 2026-08-19, verify that the Section 338 Chapter 99 overlay code was reported and that the additional duty was assessed correctly; if not, file a post-summary correction promptly.
Review stacking exposure. Determine whether any Section 301, Section 232, or other Chapter 99 provision also applies to your merchandise and calculate total duty liability accordingly before placing new orders.
Maintain complete records. Retain all entry documents, commercial invoices, and country-of-origin evidence for at least five years to support any CBP inquiry or audit. See Customs Recordkeeping Requirements: The Five-Year Rule Explained for detail.

Key references

Harmonized Tariff Schedule of the United States (HTSUS), USITC: official classification, rates, and Chapter 99 notes for 9503.00.00 and 9903.03.xx.
U.S. Customs and Border Protection (CBP): entry filing procedures, CSMS messages, and post-summary correction guidance.
Federal Register: official notices implementing Section 338 Canada tariff actions.
White House: presidential proclamations and executive orders establishing Section 338.
9903.03.12 Explained: 50% Section 338 Duty on Canadian Alcohol: scope and rate for the alcohol overlay code.
9903.03.16 Explained: Section 338 Canada Civil-Aircraft Exemption: civil-aircraft exception under Section 338.
CBP Modifies Post Summary Correction Processing: What Filers Must Know: procedures for correcting Section 338 entry errors.
Customs Recordkeeping Requirements: The Five-Year Rule Explained: document retention obligations for importers.

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About the Author

Franz Brotzen, CustomsGenius CEO & Founder. Franz is a published researcher on U.S. trade policy. He has worked at think tanks in Washington DC and Tokyo, where his academic publications focussed on tariffs and legal compliance. Franz received his JD from Harvard Law School.