For your question, we would like to have below suggestion.
Note: Our suggestion is for your reference only, not legally obligated.
* HS and Import tax rate:
In order to determine the tax rate for a commodity, its HS code must be specified first. The identification of HS codes and tax rates of some particular items must be based on composition, description of goods, and actual goods.
* MFN import/export tariff schedule:
Pursuant to MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance, effective from 01/01/2012, we suggest you as following:
HS 9503.00.30: Electric trains, including tracks, signals and other accessories therefor. The import tax rate is 10%.
HS 9503.00.50 : Other construction sets and constructional toys, of materials other than plastics. The import tax rate is 20%.
HS 9503.00.99 : Other. The import tax rate is 20%.
For further detail, you should refer to following documents:
- List of import-export goods enclosed with the Circular No. 156/2011/TT-BTC dated 14/11/2011 by Ministry of Finance.
- MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance.