The Product
- A plush dog character made of soft polyester fabric and polystyrene beads.
- Unzips and flips into a child-sized U-shaped travel neck pillow; the beads move into the pillow layer and the empty animal layer zips into the back.
- As an animal it measures about 14 inches long by 8 inches wide; as a pillow about 14 inches across and 4 inches thick.
- Designed for everyday use, including travel and playtime, and principally for the amusement of children 5 years of age and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Dog Stuffed Animal/Neck Pillow | HTS 9503.00.0073 | Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age |
Explanation
Heading 9503 names dolls and other toys. The letter cites the Explanatory Notes to General Rule of Interpretation 3(c): when goods can't be classified by the more specific description under rule 3(a) or by essential character under rule 3(b), they go under the heading that comes last in numerical order among those that equally merit consideration.
CBP placed the item on the line for children's products, labeled or determined by the importer as intended for ages 3 to 12. The plush animal character is principally designed for the amusement of children 5 years of age and older, and the article is designed for everyday use, including travel and playtime.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a plush stuffed animal that converts into a U-shaped travel neck pillow?
- Is it made of soft polyester fabric filled with polystyrene beads?
- Is it principally designed for the amusement of children 5 years of age and older?
- Is it meant for everyday use, including travel and playtime?
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 |
|---|---|---|---|
| 9503.00.0073 | ✓ Still in the schedule | Heading 9503 › 3 to 12 years of age | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N299749 covers an animal character 2-in-1 travel pillow under a different statistical line of the same subheading. N265537 (a stuffed Emmet pillow), N329523 (the Catnip Cuddle doll and Stuffed Sea Guppy fish-shaped pillow) and N306039 (a stuffed animal in a plastic egg) are on the same line.
- N299749August 30, 2018Animal character 2-in-1 travel pillow from China9503.00.0071
- H330361September 26, 2024Revocation of NY N306312; Tariff classification of a plush stuffed pillow from China9503.00.00
- N306039September 20, 2019Stuffed animal in a plastic egg from China9503.00.0073
- N356762December 16, 2025Stuffed Hot Wheels® tire and stuffed Thomas and Friends™ character from China9404.90.2090, 9503.00.0073
- N320688August 3, 2021Ceramic cup with a stuffed toy animal from China6912.00.4810, 9503.00.0073
- N322202October 19, 2021Ceramic cup with a stuffed toy animal from China6912.00.4810, 9503.00.0073
- N329523December 2, 2022“Catnip Cuddle” doll and the “Stuffed Sea Guppy” fish-shaped pillow from China9503.00.0073
- N265537June 23, 2015Stuffed “Emmet” pillow from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N332741 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