The Product
- Several toys packaged together for retail sale: a PVC playground ball, a plastic hockey puck, and a bean bag made of polyester filled with calcium carbonate beads.
- Also includes 4 pieces of washable gypsum chalk and a paper game guide showing 10 games to play with the items.
- 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 |
|---|---|---|
| Little Tikes Playground Pack | 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
Chapter 95 note 4 says heading 9503 covers toys combined with items that would fall in other headings on their own and aren't a set under General Interpretative Rule 3(b), provided they're put up together for retail sale and the combination has the essential character of toys. CBP added that the toy and non-toy items must complement one another so together they serve amusement, diversion or play.
CBP found the pack meets note 4: its defining purpose is amusement of the kind normally drawn from items commonly recognized as toys, and the non-toy items add to the amusement value of the toys they're packed with. CBP placed the pack on the line for other toys for use by persons 3 to 12 years of age.
The letter also notes. The letter notes the goods may fall under 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 several toys packed together for retail sale?
- Does it pack toys together with non-toy items for retail sale?
- Is the combination principally designed for the amusement of children?
- 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
N297837 (the Sphero Bolt Power Pack), N339910 (paper puppets) and N342962 (a puzzle mat) put their goods on the same line. N334305 covers the Disney Fun Pack, with more than one code cited.
- N334305August 8, 2023Disney “Fun Pack” from China9503.00.0073, 9609.90.8000
- N308569January 6, 2020“Little Tikes My First Balance-to-Pedal Bike” ride-on toy from China9503.00.0071
- N336465November 29, 2023Telescopes from China9005.80.4040, 9503.00.0073
- N297837July 9, 2018Sphero “Bolt Power Pack” from China9503.00.0073
- N327599August 18, 2022Hypnotic aquarium from China9503.00.0090
- N339910May 24, 2024Paper puppets from China9503.00.0073
- N342962October 7, 2024Puzzle mat from China9503.00.0073
- N350566July 7, 2025Fabric snowman from China9503.00.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N343122 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