The Product
- Plush stuffed animals and creatures about 12 inches tall, with a polyester felt body filled with polyester fibers.
- Each has a comically large body and face and resembles the animal or creature it represents, with facial features, markings and appendages such as horns, ears and wings.
- Extremely soft, smooth and squishy, made to be hugged and cuddled.
- Six figures imported together but sold individually at retail; hangtags give each a name and personality and market them as a collectible assortment.
- Sold in the toy aisles of major retailers and online, and winners of toy awards.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Six 12-inch plush articles (Squishmallows squad) | HTS 9503.00.00 | Tricycles, 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 |
Explanation
CBP weighed heading 9404, which covers stuffed articles of bedding such as cushions and pillows, against heading 9503, which covers dolls and other toys. The letter treats heading 9503 as a principal use provision: an article is a toy when its main use is amusement rather than practicality. CBP applied the Carborundum factors: physical characteristics, sales channels, buyer expectations, marketing and use.
The figures are shaped and colored to amuse, are sold in toy aisles, have names and personalities, and are used the way a teddy bear is. They don't fit a standard pillowcase and aren't the right size or flatness to support the head or body. CBP found them similar to the pillow pets classified as toys in H161002.
What would change the answer
- The letter notes that CBP has classified cushions whose purpose is to support the body and increase comfort under heading 9404.
Headings CBP ruled out
- heading 9404, stuffed articles of bedding such as cushions and pillows: The figures lack the size and flatness of a pillow that supports the head or body, and the letter finds they are designed to amuse rather than to provide or increase comfort.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a soft stuffed plush figure shaped like an animal or creature, with a face and appendages?
- Is it designed and sold to amuse, in toy aisles rather than bedding departments?
- Is it the wrong size or shape to serve as a pillow supporting the head or body?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9503.00.00 | ✓ Still in the schedule | Heading 9503 | Check today's duty |
Checked against today's tariff schedule. The duty calculator opens with the code filled in.
Related rulings
H337896 classifies Squishmallows plush articles on the same line, in an internal advice request from Target General Merchandise. N347170, N346790, N339134, N348789, N352684 and N327939 cover plush toys, including a Snoopy plush toy and a plush stuffed mermaid toy, and N340790 covers books and plush toys.
- H337896November 19, 2024Target General Merchandise Request for Internal Advice; 19 C.F.R. § 177.11; Classification of Squishmallows® plush articles9503.00.00
- N347170April 9, 2025The classification and country of origin of a plush toy9503.00.0073
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N348789May 21, 20253-dimensional plush toys from China9503.00.0073
- N352684September 5, 20253-dimensional plush toy from Vietnam9503.00.0073
- N340790June 21, 2024Books and plush toys from China4901.99.0070, 9503.00.0071
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling H325768 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms