Skip to content

Updated September 19, 2026

What is the HTS code for an inflatable splash mat toy?

HTS code

9503.00.0073

CBP classified an inflatable splash mat toy, the Operation splash toy that sprays water from a garden hose while children pull foam shapes out of the mat, under HTS 9503.00.0073 in ruling N344313. That line covers other toys that are children's products labeled or determined by the importer as intended for ages 3 to 12.

  • Made in China
  • CBP ruling N344313
  • December 11, 2024
  • Current
Today's duty from China

The Product

  • An inflatable splash mat measuring 25 by 45 by 4 inches, printed with the Cavity Sam figure from the Operation board game.
  • It attaches to a common garden hose and sprays water continuously from a sprinkler in the nose while children pull foam shapes out of indentations in the mat.
  • Comes with 10 foam ailment shapes, 2 plastic tongs and 2 plastic rings to hold the shapes once retrieved.
  • Principally designed for the amusement of children 4 years of age and older.

CBP's Ruling

ItemHTS codeCBP's description of the line
Operation splash toy, item number 612083HTS 9503.00.0073Tricycles, 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

The importer suggested classifying the splash mat as a toy of heading 9503, which names dolls, other toys and puzzles of all kinds, and CBP agreed. The letter describes the mat as principally designed for the amusement of children.

CBP placed it on the line for children's products that the importer labels or determines as intended for persons 3 to 12 years of age; the letter describes the toy as designed for children 4 years of age and older.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it an inflatable mat that hooks to a garden hose and sprays water while children play on it?
  • Is it designed principally for the amusement of children?
  • Is it intended for children in the 3 to 12 age range?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
9503.00.0073✓ Still in the scheduleHeading 9503 › 3 to 12 years of ageToday's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N338289 (a toy bubble machine), N335354 (a pet carrier toy), N339134 (a Snoopy plush toy) and N344838 (a toy face mask) are on the same line. N346790 (a 3-dimensional plush toy), N347069 (a doll with toy accessories), N340119 and N347572 (toy claw machines) also classify toys under heading 9503.

  • N338289February 28, 2024Toy bubble machine from China9503.00.0073
  • N346790March 25, 20253-dimensional plush toy from China9503.00.0073
  • N335354September 28, 2023Pet carrier toy from China9503.00.0073
  • N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
  • N340119May 28, 2024Toy claw machine from China9503.00.0090
  • N344838January 16, 2025Toy face mask from China9503.00.0073
  • N347069March 28, 2025Doll with toy accessories from China9503.00.0073
  • N347572April 23, 2025Toy claw machine from China9503.00.0073
Read CBP's full ruling N344313 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N344313 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