The Product
- A miniature version of an Elf on the Shelf plush toy, about 85 mm tall, sold with a keepsake box.
- A stuffed doll with a flexible body that can be posed in seated positions.
- Textile clothing of polyester felt with polyester stuffing: a red cone-shaped hat with white trim, white mittens, a red body suit and a white jester collar.
- Designed as a toy accessory for 18-inch American Girl dolls.
- Principally designed for the amusement of children 6 years of age and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| The Elf on the Shelf Set, item # HYH94 | 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. CBP placed the set on the line for children's products as defined in 15 U.S.C. § 2052, labeled or determined by the importer as intended for ages 3 to 12. The letter describes the set as a stuffed doll with a flexible body, made as a toy accessory for 18-inch dolls and principally designed for the amusement of children 6 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 stuffed doll or plush toy made for the amusement of children?
- Is it a toy accessory for use with a larger doll?
- 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
N340079 (a Styling Set for Doll), N340560 (a Go Glam Nail set), N324535 (a Pocket Travel Fishing Set), N338416 (a toy pickle ball set) and N343184 (a children's toy gardening set) are on the same line. N350583 (a foam block set), N356185 (a 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
- 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
- N343184October 29, 2024Children’s toy gardening set from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N340080 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