The Product
- A full-figured 100% polyester plush stuffed animal, 39 inches tall, recognizable as the Disney character Stitch.
- A polyester throw blanket, 30 by 20 inches, printed with Stitch and Angel, stored in a compartment in the toy's belly.
- The compartment opens through a 15-inch plastic zipper at the base of the body.
- Three-dimensional head with extra-large ears, short arms and legs, and a small round tail.
- Principally designed for the amusement of children ages 3 and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plush stuffed animal Stitch with an enclosed throw blanket | 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
The toy and the blanket are different components, so CBP treated the item as a composite good and applied General Rule of Interpretation 3(b). That rule classifies a composite good by the component that gives it its essential character. CBP found the plush toy imparts the essential character, whether by bulk or value, and classified the whole article as the toy.
Heading 9503 covers dolls and other toys. CBP placed the item on the line for other toys labeled or determined by the importer as intended for children 3 to 12 years of age; the toy is designed for children ages 3 and older.
The letter also notes. The letter notes that imports of this product may fall under Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with CBP.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a plush stuffed toy with a throw blanket stored inside it?
- Is the plush toy the main part of the item by bulk or value?
- Is it designed for the amusement of 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
N327939, N361456, N339134 and N316793 put plush and stuffed toys on the same line. N336678 covers a plush toy, Bluey, and a throw blanket, N337145 a plush toy, pillow and throw blanket, N346790 a 3-dimensional plush toy, and N353849 a plush soccer ball toy.
- N336678December 1, 2023Plush toy, “Bluey,” and a throw blanket from China6301.40.0010, 9503.00.0073
- N337145January 10, 2024Plush toy, pillow, and throw blanket from China6301.40.0010, 9404.90.2090, 9503.00.0073
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
- N361456June 1, 2026Children’s plush ladybug stuffed toy from China9503.00.0073
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N316793January 27, 2021Stuffed toy from China9503.00.0073
- N353849October 9, 2025Plush soccer ball toy from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N336393 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