The Product
- 36 foam play tiles in bright colors, each about 12 by 12 inches, made of EVA.
- Each tile has a number or letter printed in its center.
- Specially cut edges let the tiles interlock like pieces in a puzzle.
- Children play by handling the colored numbers and letters; the mat also helps teach the alphabet and numbers.
- Principally designed for the amusement of children ages 3 and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Puzzle mat, item # ABPLAYMAT | 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 and puzzles of all kinds. CBP placed the puzzle mat 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 letter describes the mat as a toy: children get amusement from handling the brightly colored numbers and letters, and the cut edges let the tiles interlock like puzzle pieces. The letter also says the mat is principally designed for the amusement of children ages 3 years and older.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a set of foam tiles with cut edges that interlock like puzzle pieces?
- Does each tile carry a printed letter or number?
- Is it principally designed for the amusement of children?
- Is it intended for 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
N039995 and N046197 also classify a puzzle mat, on a different statistical line. N357623 places various children’s puzzle books on the same line.
- N039995October 20, 2008"Puzzle Mat" from China9503.00.0080
- N046197December 19, 2008Puzzle mat from China9503.00.0080
- N357623February 3, 2026Various children’s puzzle books from China9503.00.0073
- N354201October 17, 2025Puzzle booklet with stamp dispenser from China9503.00.0073
- N311141May 5, 2020Jigsaw puzzle accessories from China9503.00.0090
- N348931June 11, 2025Sudoku and word puzzle paperback books from China9503.00.0090
- N353377September 23, 2025Valentine's Day themed puzzle booklet from China9503.00.0090
- N336465November 29, 2023Telescopes from China9005.80.4040, 9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N342962 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