On September 27, the US and China signed a "30-for-30" reciprocal tariff reduction framework, and on the 28th, both sides simultaneously released their respective lists of goods subject to tariff reductions. The US list includes 77 tariff codes, all of which are daily consumer goods shipped from China: toys, small appliances, Christmas decorations, plastic tableware, bedding and tablecloths, sporting goods, children's chairs, etc.
To state the conclusion first:The list has been published, but the tax cuts have not yet taken effect.Goods shipped to the US now will still be subject to the original tariff rates.
How much can it be reduced?
According to the Ministry of Commerce, goods on the list exceeding 90% will be "exempt from all mutually imposed tariffs and enjoy most-favored-nation tariff treatment." In US tariff terms, this means these goods will only be subject to the normal MFN tariff rate, and the additional tariffs under Section 301 will not be levied.
Goods originating from China and entering the United States typically go through three layers of processing:
| hierarchy | tax rate | illustrate |
|---|---|---|
| MFN basic tax rate | According to the tax code, many daily necessities are classified as 0. | Like all countries |
| Old 301 tariffs | 7.5% or 25% | For those added in 2018-2019, check which list the tax number is on. |
| New Section 301 tariffs | 12.5% | Effective July 24, 2026, for products originating from Mainland China and Hong Kong. |
Let's take toys as an example. The tariff code 9503.00.00 (MFN) is tax-exempt. Now, you need to pay 7.51 TP3T under the old 301 tariff code and 12.51 TP3T under the new 301 tariff code, totaling 201 TP3T. For a shipment of toys declared at $1000, the tariff is $200. If the tariff is reduced to the Most Favored Nation (MFN) rate as stated by the Ministry of Commerce, this $200 will be lost.
For small appliances and Christmas lights, the MFN (Merchant Registration Number) isn't necessarily 0, and the original 301 list might not be under the 7.5% category. To determine how much you can save on your own goods, you need to check each item individually using its 8-digit tax number; don't just use sets of toys.
The announcements from the Office of the U.S. Trade Representative and the White House only stated that these goods "may receive more favorable tariff treatment in the future," without specifying the extent of the reduction or the effective date. The framework document states that tariff reductions will be "determined and implemented according to the respective domestic legal procedures of both parties." The U.S. will most likely issue a notification through the Federal Register, and the specific tariff rates and effective date will be determined by that notification.
What's on the list?
The US list contains 77 tariff codes, organized by category as follows. Those marked "(partial)" are Ex-Out tariff codes, meaning only the items mentioned in the description are included.
Toys and board games (9 items)
| Tax ID | commodity |
|---|---|
| 9503.00.00 (partial) | Toys: Tricycles, scooters, children's bicycles, doll cars, dolls, other toys, scale models, various puzzles and spare parts.Does not include features with radio frequency, Wi-Fi, Ethernet, or Bluetooth. |
| 9504.20.20 | billiards |
| 9504.20.40 | Billiard chalk |
| 9504.20.60 | pool table |
| 9504.20.80 | Other billiard supplies and accessories |
| 9504.30.00 | Coin-operated game machines and spare parts |
| 9504.40.00 | playing cards |
| 9504.90.90 | Other arcade and tabletop game supplies; automatic bowling equipment and spare parts. |
| 9505.90.20 | Magic props, prank toys and accessories |
Holiday supplies (6 items)
| Tax ID | commodity |
|---|---|
| 3604.10.90 | Fireworks (Other) |
| 8539.22.40 | Christmas tree string lights (incandescent, power ≤200W, voltage >100V) |
| 8539.29.10 | Christmas tree light strings (incandescent, voltage ≤100V) |
| 9505.10.10 | Glass Christmas decorations |
| 9505.10.15 | Wooden Christmas decorations |
| 9505.10.30 | Christmas manor scene and dolls |
Small household appliances (13 items)
| Tax ID | commodity |
|---|---|
| 8423.10.00 | Weight scale, baby scale, household scale |
| 8509.40.00 | Home food processors, blenders, juicers |
| 8509.80.10 | Home Electric Floor Waxing Machine |
| 8509.80.50 | Other household electric appliances |
| 8510.10.00 | electric shaver |
| 8510.30.00 | Electric hair removal device |
| 8513.10.20 | flashlight |
| 8516.40.20 | Travel Iron |
| 8516.40.40 | Electric iron (non-travel type) |
| 8516.50.00 | Home microwave oven |
| 8516.71.00 | Home coffee machine, tea maker |
| 8516.72.00 | Home toaster |
| 8516.79.00 | Other household electric heating appliances |
Home textiles (19 items)
| Tax ID | commodity |
|---|---|
| 6301.10.00 | electric blanket |
| 6301.20.00 | Wool or fine animal hair blankets, travel blankets |
| 6302.29.00 | Printed bedding (non-knitted, other textile materials) |
| 6302.39.00 | Non-printed bedding (non-knitted, other textile materials) |
| 6302.40.20 | Knitted tablecloths |
| 6302.59.10 | Linen tablecloths and napkins |
| 6302.59.20 | Other linen tableware |
| 6302.59.30 | Other tableware materials (excluding cotton, linen, and synthetic fibers) |
| 6302.99.10 | Toilet and kitchen textiles (containing ≥85% of silk) |
| 6302.99.15 | Linen toiletries and kitchen textiles |
| 6302.99.20 | Toilet and kitchen linens (containing less than 851 TP3T of silk) |
| 6303.19.21 | Knitted curtains, drapes, and canopies (non-cotton, non-synthetic fiber) |
| 6304.99.10 | Hand-woven wool tapestry (folk craft) |
| 6304.99.15 | Other wool tapestries |
| 6304.99.25 | jute tapestry |
| 6304.99.35 | Other plant fiber (non-cotton) interior decorations |
| 6304.99.40 | Hand-woven wool pillowcase (folk craft) |
| 9404.30.80 | Sleeping bag (down content <20%) |
| 9404.90.20 | Pillows, cushions, etc. (non-cotton) |
Plastic daily necessities (3 items)
| Tax ID | commodity |
|---|---|
| 3924.10.20 | Plastic plates, cups, saucers, bowls, sugar bowls, milk jugs, sauce jugs, dinner plates |
| 3924.10.40 | Other plastic tableware and kitchenware |
| 3926.90.35 | Plastic beads, sequins and their products |
Child car seats and furniture (7 items)
| Tax ID | commodity |
|---|---|
| 9401.71.00 (partial) | Soft-padded metal frame children's high chair, booster seat, baby walker, and bouncy chair with seat. |
| 9401.79.00 (partial) | Other metal-framed children's high chairs, booster seats, baby walkers, bounce chairs, and swing chairs |
| 9401.80.20 (partial) | Reinforced/laminated plastic children's high chairs, booster seats (non-car use), bath chairs, baby walkers, bounce chairs, swing chairs |
| 9401.80.40 (partial) | Similar child seats made of rubber or other plastics |
| 9401.80.60 (partial) | Child car safety seats |
| 9403.70.40 (partial) | Reinforced/Laminated Plastic Children's Playpen |
| 9403.70.80 (partial) | Other plastic children's play fences |
Sports and Fishing (13 items)
| Tax ID | commodity |
|---|---|
| 9506.59.80 | rackets (excluding tennis and badminton rackets) and accessories |
| 9506.61.00 | tennis |
| 9506.62.40 | Inflatable rugby ball, soccer ball |
| 9506.62.80 | Other inflatable balls |
| 9506.69.20 | Baseball, softball |
| 9506.69.40 | Non-inflatable hollow spheres with a diameter ≤19cm |
| 9506.69.60 | Other non-inflatable balls |
| 9506.99.30 | Tennis equipment (excluding balls and rackets) and accessories |
| 9506.99.35 | UFO Target |
| 9507.20.40 | Fishing hook with line |
| 9507.20.80 | Fish hooks without line |
| 9507.90.20 | Retail packaged fishing line |
| 9507.90.40 | fishing line leader |
Other daily necessities (7 items)
| Tax ID | commodity |
|---|---|
| 6601.10.00 | Courtyard Umbrella |
| 6702.90.10 | Feather-made artificial flowers, leaves and fruits |
| 6702.90.65 | Simulated flowers, leaves, and fruits made of other materials (excluding plastic, feathers, and synthetic fibers) |
| 9603.30.20 | Paintbrushes, calligraphy brushes, and makeup brushes (unit price ≤ 5 cents) |
| 9603.30.40 | Paintbrushes, calligraphy brushes, and makeup brushes (5-10 cents each) |
| 9617.00.10 | Thermos flask (with outer shell, capacity ≤ 1 liter) |
| 9617.00.40 | Thermos flask (with outer shell, capacity > 2 liters) |
There are a few points that are easy to misread:
- Toys with Bluetooth, Wi-Fi, RF, and Ethernet ports are not on the list.Remote control cars, smart toys, and Bluetooth speaker dolls will still be taxed at the original rate.
- The tax identification number must be at least 8 digits. For example, only thermos flasks in the ≤1 liter and >2 liter categories are listed; flasks between 1 and 2 liters are not.
- Items not included in the list remain unchanged, including major categories such as mobile phone accessories, electronic products, clothing, footwear, and furniture.
In terms of scale, $30 billion represents only about 10% of the US imports from China in 2025. This is a real boon for toy and holiday goods sellers, with limited impact on the overall tax burden.
What is the Chinese side lowering?
The Chinese list also amounts to approximately $30 billion, primarily consisting of US agricultural products, personal care products, medical devices, and coal. Tariffs on US coal imports are also included in this framework. According to the Ministry of Commerce, both sides will reduce tariffs simultaneously after completing their respective domestic procedures.
What should sellers shipping to the US do now?
- Check the list with your tax ID number.Please match the 8-digit HTS number, not the product name. Even though they're both called "toys," those with Bluetooth and those without are two different things.
- Don't lower the price yet.The effective date hasn't been released yet, but they're currently promising customers "no tariffs," meaning that once the goods arrive in the US, customs will still collect them.
- Write the tax number accurately when declaring.From now on, tax reductions will be based on tax identification numbers. If the product name is vague or the tax identification number is incorrect, exemptions that could have been granted will no longer be possible. The product name must clearly state the product name, material, and intended use.
- The $800 tax-free allowance did not come back.Low-value parcels will still be taxed from the first dollar. This tax reduction only affects the tax rate, not this clause.
We'll post another article after the tax cuts officially take effect and the tax rates are finalized. How much does it cost to ship goods to the US now? You can check in advance...Freight InquiryLook inside, remote addresses useRemote QueryCheck it.Additional feeandFuel SurchargeYou can also find it on the official website. You can also refer to the previous articles for comparison:New US Section 301 tariffs take effect: Chinese-origin goods subject to additional tariffs of 12.51 TP3T.,A US court upheld the decision to cancel the $800 tax exemption..
Information source
- White House: US-China Board of Trade (including a 77-item list from the US, a list from China, and a 30-to-30 framework document)
- US Import List (PDF)
- ""30-to-30" Framework of Responsibilities Document (September 27, 2026)
- Statement by U.S. Trade Representative Greer
- 21st Century Business Herald: The Ministry of Commerce released information regarding the China-US Trade Council and the "$30 billion for $30 billion" reciprocal tariff reduction framework.
- CNBC: China, US agree to $30 billion tariff cut
