The Product
- A dig and build activity kit with 12 play toys, including a coffin, a shovel, a mummy, a monster, a hand bone, sand and a packet of slime.
- The monster figure comes with its arms, legs, head, torso, tail and club detached; the pieces snap together.
- The play is to smash open the coffin, dissect the mummy, dig out the monster body parts and assemble them over and over.
- Also included: a printed collector's card, an instruction sheet and a collector's guide.
- Principally designed for the amusement of children ages 3 and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Zuru Smashers Horror House activity kit (CVS Pharmacy item #389069) | 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, other toys and puzzles of all kinds. CBP placed the kit 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 kit is principally designed for the amusement of 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 toy kit for smashing open, digging out and assembling play figures?
- Is it principally designed for the amusement of children?
- Is it labeled or determined as intended for children ages 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
N285376 (a 4-in-1 activity kit), N330543 (a shrink art kit), N337737 (the Blinger toy craft kit), N358429 (the Razzle Dazzle children's craft kit) and N358432 (the Stitch-It cross-stitch children's craft kit) are on the same line. N348903 covers another shrink art kit, and N325867 (a 3 Piece Clock Kit) and N342040 (the miniTesla Starter Kit) sit on a different line of the same subheading.
- N285376May 9, 20174-in-1 activity kit from China9503.00.0073
- N325867May 23, 2022“3 Piece Clock Kit” from China9503.00.0090
- N330543February 3, 2023Shrink art kit from China9503.00.0073
- N342040August 15, 2024“miniTesla Starter Kit” from China9503.00.0090
- N348903June 9, 2025Shrink art kit from China9503.00.0073
- N337737February 9, 2024“Blinger” toy craft kit from China9503.00.0073
- N358429March 2, 2026“Razzle Dazzle” children’s craft kit from China9503.00.0073
- N358432March 2, 2026“Stitch-It” cross-stitch children’s craft kit from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N338832 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