The Product
- A 14-piece wooden toy set that imitates a home office for children's role play.
- Includes a laptop and cell phone with chalkboard screens, a mug, a computer mouse, a stapler, a pen cup and a paper document folder.
- Also has 5 paper documents and a fabric laptop sleeve.
- All the pieces are toys and nonfunctional.
- 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 |
|---|---|---|
| Wooden Work From Home Set, item # HXV11 | 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 other toys. CBP placed the set on the line for children's products, as defined in 15 U.S.C. § 2052, that the importer labels or determines as intended for ages 3 to 12.
The set is a 14-piece wooden home office for children's role play. Every piece is a toy and nonfunctional, and the set is principally designed for the amusement of 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 toy set made for children's pretend play, with pieces that don't actually work?
- Is it principally designed for the amusement of children?
- Is it labeled or determined by the importer 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
N340079 (the Styling Set for Doll), N340080 (The Elf on the Shelf Set), N340560 (the Go Glam Nail set), N324535 (the Pocket Travel Fishing Set) and N338416 (a toy pickle ball set) are on the same line. N350583 (a foam block set), N356185 (the Bluey Gardening Set) and N361341 (a Disney Princess Set) also cite this subheading alongside other codes.
- 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
- N356185December 3, 2025“Bluey Gardening 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 N340078 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