菲律宾 · 第 95· 75 条目
§95玩具、游戏、运动用品
第 XX 类杂项制品 · 第 94–96 章（WCO HS）
本章品目（4 位 WCO 统一）
6 个品目
菲律宾 税号（前 75 条）
本章共 75 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 9503.00.10 | - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages | 10% | → |
| 9503.00.21 | - - Dolls, whether or not dressed | 10% | → |
| 9503.00.22 | - - - Garments and garment accessories; footwear and headgear | 7% | → |
| 9503.00.29 | - - - Other | 7% | → |
| 9503.00.30 | - Electric trains, including tracks, signals and other accessories therefor | 5% | → |
| 9503.00.40 | - Reduced size ("scale") models and similar recreational models, working or not | 3% | → |
| 9503.00.50 | - Other construction sets and constructional toys, of materials other than plastics | 10% | → |
| 9503.00.60 | - Stuffed toys representing animals or non-human creatures | 10% | → |
| 9503.00.70 | - Puzzles of all kinds | 10% | → |
| 9503.00.80 | - Portable interactive electronic educational devices primarily designed for children | 0% | → |
| 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 | 10% | → |
| 9503.00.92 | - - Skipping ropes | 10% | → |
| 9503.00.93 | - - Marbles | 10% | → |
| 9503.00.94 | - - Other toys, of rubber | 10% | → |
| 9503.00.99 | - - Other | 10% | → |
| 9504.20.20 | - - Tables for billiards of all kinds | 7% | → |
| 9504.20.30 | - - Billiard chalks | 7% | → |
| 9504.20.90 | - - Other | 7% | → |
| 9504.30.30 | - - Games of chance that immediately return a monetary award; parts and accessories thereof | 7% | → |
| 9504.30.40 | - - Other pintables or slot machines | 0% | → |
| 9504.30.50 | - - Other, parts of wood, paper or plastics | 0% | → |
| 9504.30.90 | - - Other | 0% | → |
| 9504.40.00 | - Playing cards | 10% | → |
| 9504.50.10 | - - Of a kind used with a television receiver | 0% | → |
| 9504.50.90 | - - Other | 0% | → |
| 9504.90.10 | - - Bowling requisites of all kinds | 3% | → |
| 9504.90.21 | - - - Of wood, of paper or of plastics | 5% | → |
| 9504.90.29 | - - - Other | 5% | → |
| 9504.90.32 | - - - Tables designed for use with casino games, of wood or of plastics | 7% | → |
| 9504.90.33 | - - - Other tables designed for use with casino games | 7% | → |
| 9504.90.34 | - - - Mahjong tiles, of wood or of paper or of plastics | 7% | → |
| 9504.90.35 | - - - Other Mahjong tiles | 7% | → |
| 9504.90.36 | - - - Other, of wood, of paper or of plastics | 7% | → |
| 9504.90.39 | - - - Other | 7% | → |
| 9504.90.92 | - - - - Of wood or of plastics | 7% | → |
| 9504.90.93 | - - - - Other | 7% | → |
| 9504.90.95 | - - - - Of wood, of paper or of plastics | 7% | → |
| 9504.90.99 | - - - - Other | 7% | → |
| 9505.10.00 | - Articles for Christmas festivities | 10% | → |
| 9505.90.00 | - Other | 10% | → |
| 9506.11.00 | - - Skis | 3% | → |
| 9506.12.00 | - - Ski-fastenings (ski-bindings) | 3% | → |
| 9506.19.00 | - - Other | 3% | → |
| 9506.21.00 | - - Sailboards | 1% | → |
| 9506.29.00 | - - Other | 1% | → |
| 9506.31.00 | - - Clubs, complete | 1% | → |
| 9506.32.00 | - - Balls | 1% | → |
| 9506.39.00 | - - Other | 1% | → |
| 9506.40.10 | - - Tables | 7% | → |
| 9506.40.90 | - - Other | 7% | → |
| 9506.51.00 | - - Lawn-tennis rackets, whether or not strung | 5% | → |
| 9506.59.00 | - - Other | 7% | → |
| 9506.61.00 | - - Lawn-tennis balls | 5% | → |
| 9506.62.00 | - - Inflatable | 5% | → |
| 9506.69.00 | - - Other | 1% | → |
| 9506.70.00 | - Ice skates and roller skates, including skating boots with skates attached | 3% | → |
| 9506.91.00 | - - Articles and equipment for general physical exercise, gymnastics or athletics | 1% | → |
| 9506.99.10 | - - - Bows (including crossbows) and arrows | 1% | → |
| 9506.99.20 | - - - Nets, cricket pads and shin guards | 1% | → |
| 9506.99.30 | - - - Shuttlecocks | 1% | → |
| 9506.99.90 | - - - Other | 1% | → |
| 9507.10.00 | - Fishing rods | 3% | → |
| 9507.20.00 | - Fish-hooks, whether or not snelled | 5% | → |
| 9507.30.00 | - Fishing reels | 3% | → |
| 9507.90.00 | - Other | 3% | → |
| 9508.10.00 | - Travelling circuses and travelling menageries | 7% | → |
| 9508.21.00 | - - Roller coasters | 7% | → |
| 9508.22.00 | - - Carousels, swings and roundabouts | 7% | → |
| 9508.23.00 | - - Dodge'em cars | 7% | → |
| 9508.24.00 | - - Motion simulators and moving theatres | 7% | → |
| 9508.25.00 | - - Water rides | 7% | → |
| 9508.26.00 | - - Water park amusements | 7% | → |
| 9508.29.00 | - - Other | 7% | → |
| 9508.30.00 | - Fairground amusements | 7% | → |
| 9508.40.00 | - Travelling theatres | 7% | → |