The new international toy safety regulations exert tougher requirements on toy materials’ safety and traceability. This paper first analyses the production business processes and requirements in small and medium toy manufacturing enterprises. Then it proposes the architecture of the toy production material tracking system based on key technologies of the Internet of Things. The two core issues are to record material code and batch, which are significant to track the high-risk materials precisely. The system based on the Internet of Things collects data more automatically. The data collection is real-time with higher accuracy and reliability. It has practical significance in improving product quality management and realizing enterprise information construction.