The Product
- Plush creatures 8 to 20 inches tall, each shaped like the animal or creature it represents, such as an octopus, mouse or dragon.
- Body of polyester felt, filled with polyester fibers. Extremely soft, smooth and squishy.
- Stitched and printed facial features and markings, with sewn-on appendages such as ears, horns, wings or tails.
- No arms or legs; the head and torso form one body.
- Each carries a hangtag giving it a name and personality. Sold individually or as a collectible assortment, in toy aisles.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Squishmallows plush articles, all sizes | 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 found that heading 9503, which covers dolls and other toys, describes the plush creatures. The letter treats heading 9503 as a principal use provision and weighs the factors courts use to sort toys from other goods: physical features, where they sell, what buyers expect, marketing and use.
The stitched faces and sewn-on appendages are made to amuse and reduce the figure's use as a pillow. They sell in toy aisles rather than bedding departments, and buyers expect a named plush toy a child plays with like a teddy bear. CBP applied the reasoning of H325768, which classified other Squishmallows as toys, and found that size only superficially affects the analysis; the whole shape makes them unsuitable as pillows. Under GRIs 1 and 6 the figures fall in subheading 9503.00.00.
What would change the answer
- The letter distinguishes the figures from cushions, whose purpose is to support the body and increase comfort.
Headings CBP ruled out
- heading 9404, pillows, cushions and similar stuffed furnishings: The figures lack the size, flatness and support of a utilitarian pillow, come with no pillowcase, wouldn't fit a standard one, and would rarely support a sleeping head.
- heading 6307, other made up textile articles: Section XI note 1(t) excludes articles of chapter 95, so goods that are toys can't fall in heading 6307.
The letter also notes. The letter notes that N306312, which had classified a cheetah figure as a pillow, was revoked by H330361 after H325768 classified other Squishmallows as toys.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a soft stuffed figure shaped like an animal or creature, with a face and sewn-on features?
- Is it made of polyester fabric filled with polyester fibers?
- Is it marketed and sold as a toy, in toy aisles rather than with bedding?
- Does its rounded shape keep it from serving as a pillow to support the head?
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
H325768 classified six 12-inch plush articles described as a Squishmallows Squad on the same line, and H308907 covers Pop Up toys on the same line. N339134, N346790, N347170, N348789 and N352684 cover other plush toys.
- H308907July 31, 2020Internal Advice Request; Tariff classification of Pop Up toys9503.00.00
- H325768December 22, 2023Tariff classification of six 12-inch plush articles described as a “Squishmallows®” “Squad”9503.00.00
- 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
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling H337896 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