The Product
- Plastic toys packed together for retail sale: a pail, rake, shovel, 2 sand molds, paddle ball, water tube shooter, jump rope, 2 spinning tops and a yo-yo.
- Also includes 2 pieces of chalk with a plastic holder.
- Principally designed for the amusement of children 3 years of age and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Bluey Beach Bucket Set | 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 covers toys. Chapter 95 note 4 extends it to toys packed for retail sale with items that, on their own, would fall in other headings, so long as the combination has the essential character of toys and the pieces complement one another for amusement or play.
CBP found the set meets that note. Its defining purpose is to promote amusement of the kind people expect from toys, and the non-toy items add to the amusement value of the toys they are packed with. CBP placed the set on the line for children's products labeled or determined by the importer as intended for ages 3 to 12; the set is designed for children 3 years of age and older.
The letter also notes. The letter notes that imports of this product may be subject to 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 group of toys packed together for retail sale?
- Does the combination as a whole serve amusement or play, with any non-toy pieces adding to the fun?
- Is it intended for children 3 years of age 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
N340079 (a Styling Set for Doll), N340080 (The Elf on the Shelf Set), N340560 (a Go Glam Nail set), N324535 (a Pocket Travel Fishing Set) and N338416 (a toy pickle ball set) land on the same line. N356185 (the Bluey Gardening Set), N350583 (a foam block set) and N361341 (a Disney Princess Set) also cite 9503.00.0073 among their codes.
- N356185December 3, 2025“Bluey Gardening Set” from China9503.00.0073
- N340079May 17, 2024“Styling Set for Doll” from China9503.00.0073
- N340080May 17, 2024“The Elf on the Shelf Set” from China9503.00.0073
- N340560June 20, 2024“Go Glam Nail set” from China9503.00.0073
- N350583July 7, 2025Foam block set from China9503.00.0073
- N361341June 1, 2026“Disney Princess Set” from China9503.00.0073, 9505.90.6000, 9615.11.5000
- N324535March 22, 2022“Pocket Travel Fishing Set” from China9503.00.0073
- N338416March 15, 2024Toy pickle ball set from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N337765 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