The Product
- A play set with a plastic snail-shaped watering can and three miniature plastic toy gardening tools.
- Also includes a pair of gardening gloves, a color-your-own fabric apron, 4 markers, 6 wooden plant stakes and 2 sticker sheets.
- All the pieces are packaged together for retail sale.
- Made for a child aged 3 and older to role-play as a grown-up gardener.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Wild About Gardening play set, item number 71082 | 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
CBP found that the whole set is put up in a way that shows its use as a toy, principally designed for the amusement of children aged 3 and older. All the pieces work together for a child role-playing as a grown-up gardener, and toward introducing a child to gardening as a recreational activity.
Because of the size, construction and limited function of the gardening implements, CBP found them distinguishable as toys designed solely for children's amusement. CBP placed the set under heading 9503, other toys, on the line for children's products intended for use by persons 3 to 12 years of age.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a set of toy gardening pieces packaged together for retail sale?
- Are the gardening implements small, simply built and limited in function, made for a child's play?
- Is it principally designed for the amusement of children aged 3 and older?
- Is it labeled or intended for use by children 3 to 12 years of age?
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
N356185 covers the Bluey Gardening Set. N338416 (a toy pickle ball set) and N298544 (a toy microscope set) are other toy sets CBP put on the same line.
- N356185December 3, 2025“Bluey Gardening Set” from China9503.00.0073
- N338416March 15, 2024Toy pickle ball set from China9503.00.0073
- N349023June 3, 2025Toy lunch box set from China9503.00.0073
- N301808December 12, 2018Children’s ride-on toy from China9503.00.0073
- N298544July 27, 2018Toy microscope set from China9503.00.0073
- N306906November 4, 2019Children’s ride-on toy from China9503.00.0073
- N361456June 1, 2026Children’s plush ladybug stuffed toy from China9503.00.0073
- N344580December 20, 2024Children’s costume from China6106.20.2010, 6211.43.1092, 7117.90.7500, 9503.00.0073, 9615.11.4000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N343184 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