The Product
- A 4 by 11 by 6 inch box made of 100 percent polyester plush, weighted with glass beads in the base to hold it in place.
- Inside are 15 inch tissue-sized polyester squares of varying textures: sheer, tulle, crinkly, crinkly felt and corduroy.
- Babies and young children pull the squares from the box and feel the different textures.
- Labeled for children aged 5 months and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Sense and Grow Sensory Tissue Box | HTS 9503.00.0071 | 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: Under 3 years of age |
Explanation
CBP placed the tissue box under heading 9503, which names other toys. The letter counts articles like this one as educational toys because they serve as basic tools that help develop motor skills, sensory perception and hand-eye coordination. A baby's natural curiosity spurs that learning while the child has fun discovering new things.
The line covers children's products labeled or determined by the importer as intended for use by persons under 3 years of age; the product is designated for children aged 5 months and older.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a toy made to amuse babies or young children?
- Does the child play with it by pulling textured fabric pieces from a box?
- Is it labeled or intended for children under 3 years of age?
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 |
|---|---|---|---|
| 9503.00.0071 | ✓ Still in the schedule | Heading 9503 › Under 3 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
N361150 sits on the same line and covers 4 children's sensory activity soft toys. N322746 covers the Surprise Activity Box.
- N325494April 28, 2022“Vintage Jack in the Box” from China9503.00.0090
- N349023June 3, 2025Toy lunch box set from China9503.00.0073
- N361150May 27, 20264 children’s sensory activity soft toys from China9503.00.0071
- N322746November 30, 2021Surprise Activity Box from China9503.00.0073
- N336465November 29, 2023Telescopes from China9005.80.4040, 9503.00.0073
- N327599August 18, 2022Hypnotic aquarium from China9503.00.0090
- N339910May 24, 2024Paper puppets from China9503.00.0073
- N342962October 7, 2024Puzzle mat from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N332936 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