The Product
- A plastic carrying case shaped like a backpack, with two nylon straps, measuring 8.75 inches long, 6.5 inches wide and 12 inches high.
- Holds a plush miniature pet about 6 inches tall.
- Includes flimsy, non-functional plastic toy accessories for feeding and grooming: a food bowl, food, an empty pet food can, collars, blow dryer, brush, comb, clippers and buzzer.
- The sides swivel out and the top flips up to reveal a play environment where a child pretends to be a pet owner.
- Principally designed for the amusement of children 4 years of age and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Pet carrier toy, item OEM122 | 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, and CBP placed the pet carrier toy on the line for children's products labeled or determined by the importer as intended for use by persons 3 to 12 years of age. The toy is a plastic backpack-shaped case that opens into a play setting, with a plush pet and pretend grooming accessories; the letter describes it as principally designed for the amusement of children 4 years of age and older.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a toy carrying case that opens into a pretend-play setting for a child?
- Does it hold a plush toy pet with pretend feeding and grooming accessories?
- Are the accessories flimsy, non-functional toys used only for pretend play?
- Is it labeled or intended for children aged 3 to 12?
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
N338289 (a toy bubble machine), N339134 (a Snoopy plush toy), N344313 (an inflatable splash toy) and N344838 (a toy face mask) put other toys on the same line. N314651 covers a Baby Yoda toy and carrier, N346790 a 3-dimensional plush toy, N347069 a doll with toy accessories, and N340119 a toy claw machine.
- N314651October 13, 2020Baby Yoda toy and carrier from China4202.92.9100, 9503.00.0073
- N338289February 28, 2024Toy bubble machine from China9503.00.0073
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N340119May 28, 2024Toy claw machine from China9503.00.0090
- N344313December 11, 2024The tariff classification for an inflatable splash toy from China9503.00.0073
- N344838January 16, 2025Toy face mask from China9503.00.0073
- N347069March 28, 2025Doll with toy accessories from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N335354 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