HS code for water gun
The U.S. HS code for a water gun is usually 9503.00.00.73 (plastic, ages 3 to 12), with no general duty and an estimated total of 12.5% from China and 12.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 37.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Plastic, ages 3 to 12 | 9503.00.00.73 | Free | 12.5% |
- 9503.00.00.73: Labeled or determined by importer as intended for use by persons / 3 to 12 years of age
What decides the code
A plastic water gun for children ages 3 to 12 is classified as a children's toy under heading 9503, specifically subheading 9503.00.00.73.
- The article is a toy water gun, not a firearm or a pressurized spray device, so it falls in heading 9503.
- The product is made of plastic and is a toy for amusement, which fits the other toys provision of heading 9503.
- The importer labels or determines the item as intended for use by persons 3 to 12 years of age, which places it in the children's products subheading 9503.00.00.73.
Common mistakes
- Classifying the water gun under 9304.00 as an other arm, because a toy water gun does not expel a projectile by the action of an explosive or gas and is not a firearm.
- Classifying it under 8424.20 as a spray gun or similar appliance, because that heading covers mechanical sprayers for liquids, not children's toys.
- Classifying it under 9503.00.00.90 as other toys without the age designation, because the 3 to 12 age labeling moves it to the children's products line 9503.00.00.73.
Estimated U.S. duty by origin
- China
- 12.5% = Free general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 37.5%.
- Vietnam
- 12.5% = Free general + 12.5% Section 301: Forced labor action
For HTS 9503.00.00.73, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Plastic, ages 3 to 12
- CN 9503 00 81, Free
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
CPSC eFiling
9503.00.00.73 (CP2) is on CPSC's eFiling HTS list. CPSC certificate related data is required. If a water gun is subject to a CPSC rule, file the certificate data at entry through your broker or the CPSC Product Registry.
Check what to file for 9503.00.00.73
CPSC HTS list for eFiling, October 1, 2026. The list is guidance and not exhaustive.
Frequently asked questions
What is the HS code for a water gun?
The U.S. HTS code for a water gun is usually 9503.00.00.73 (plastic, ages 3 to 12). The first six digits, 9503.00, are the international HS code.
What is the U.S. import duty on a water gun from China?
The U.S. general duty on HTS 9503.00.00.73 is Free. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 12.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 12.5%. Tariff data as of October 22, 2026.
Does a water gun need CPSC eFiling?
HTS 9503.00.00.73 or another code on this page is on CPSC's eFiling HTS list. If the product is subject to a CPSC rule, such as a children's product, the certificate data must be filed at entry. A product that needs no certificate can use a disclaim message.
Tariff schedule pages
- 9503.00.00.73Labeled or determined by importer as intended for use by persons / 3 to 12 years of age
- Heading 9503Tricycles, 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
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.