The Product
- Each set is a plush stuffed animal packed for retail sale in an egg-shaped container with small toy items for themed play.
- Unicorn Rescue: a plush unicorn in pink, blue or white with a vinyl heart sewn on its belly, plus 29 small items for medical care play.
- Mermaidcorn: plush animals in 6 characters, each with a unicorn horn and a glittery mermaid tail fin, plus 44 small items for under-the-sea play.
- Both sets are principally designed for the amusement of children ages 3 years and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Rainbocorns Unicorn Rescue, Item Number 9262 | 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 |
| Rainbocorns Mermaidcorn, Item Number 9283 | 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 found each Rainbocorns package is a set put up for retail sale. The letter cites Explanatory Note (X) to Rule 3(b), which sets three tests: at least two articles classifiable in different headings, put together for a particular activity, and packed for sale directly to end users without repacking. Both sets meet all three.
Under Rule 3(b), a set is classified by the article that gives it its essential character. CBP found the items are for role play and that the plush stuffed animal imparts the essential character. Heading 9503 covers other toys, and CBP placed both sets on the line for children's products intended for ages 3 to 12; each set is designed for children ages 3 and older.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a plush stuffed animal packed with small toy items for themed play?
- Are the pieces packed together for retail sale without repacking?
- Is the plush stuffed animal the main article, with the small items supporting role play?
- Is it designed for children ages 3 and older?
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
N339134 (a Snoopy plush toy), N327939 (a plush stuffed mermaid toy), N302732 (a plush toy piñata), N347170 (a plush toy), N336393 (a plush toy stuffed with a throw blanket) and N337563 (a 3-dimensional Patrick Starfish plush toy) put other plush toys on the same line. N346790 (a 3-dimensional plush toy) and N353849 (a plush soccer ball toy) also cover plush toys.
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
- N353849October 9, 2025Plush soccer ball toy from China9503.00.0073
- N302732March 5, 2019Plush toy piñata from China9503.00.0073
- N347170April 9, 2025The classification and country of origin of a plush toy9503.00.0073
- N336393November 21, 2023Plush toy stuffed with a throw blanket from China9503.00.0073
- N337563January 26, 20243-dimensional Patrick Starfish plush toy from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N335331 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