The Product
- Colorful inflatable sprinklers that attach to a common garden hose and spray water for children to run through and get wet.
- Item 821436 comes in three arch styles (Shark, Rainbow and Monster), about 7.9 feet wide and 5.2 feet high, with bases weighted down with water.
- Item 821663 is a giant llama or unicorn shape with a head, horn, body, four legs and tail; water sprays from the head.
- Each is sold separately and packaged with a repair patch kit, a quick connect adapter for a garden hose and a user's manual.
- Made for amusement only, principally for children 3 years of age and older; not meant to water the lawn.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Inflatable water play sprinklers, item numbers 821436 and 821663 | 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
CBP treated the sprinklers as toys under heading 9503, the heading that names dolls, other toys and similar articles. The letter says they are for amusement only, appeal to children for fun and play with water, and aren't meant to water the lawn.
Within heading 9503, the line CBP chose is for children's products that the importer labels or determines as intended for ages 3 to 12. The letter finds the sprinklers are principally designed for the amusement of children 3 years of age and older, and that age designation put them on this line.
Headings CBP ruled out
- heading 9503, the other toy line the importer suggested: The importer asked for a different statistical line for toys; CBP said the age designation of 3 and up places the sprinklers on the line for ages 3 to 12.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an inflatable sprinkler that attaches to a garden hose for children to play in?
- Is it made for children's amusement rather than for watering a lawn?
- Is it labeled or intended for children ages 3 and up?
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 | Check today's duty |
Checked against today's tariff schedule. The duty calculator opens with the code filled in.
Related rulings
N344313 puts an inflatable splash toy on the same line, and N343184 puts a children's toy gardening set on the same line. N263647 covers two inflatable water play centers.
- N347565April 23, 2025Play kitchen from China9503.00.0073
- N344580December 20, 2024Children’s costume from China6106.20.2010, 6211.43.1092, 7117.90.7500, 9503.00.0073, 9615.11.4000
- N263647April 28, 2015Two inflatable water play centers from China9503.00.0071
- N344313December 11, 2024The tariff classification for an inflatable splash toy from China9503.00.0073
- N357623February 3, 2026Various children’s puzzle books from China9503.00.0073
- H318707September 1, 2021Internal Advice; Tariff Classification of Children’s Play Tents9503.00.90
- N326327June 7, 2022“Children's electric Ride-on-Quads” from China9503.00.0073
- N343184October 29, 2024Children’s toy gardening set from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334078 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