The Product
- A plastic face mask with an adjustable strap and openings at the nose and mouth for ventilation.
- Worn on the face while playing games with toy blaster guns that shoot foam projectiles.
- Its retail packaging says it is not a protective device but a role-play toy accessory to the XShot Blaster series and similar ball and dart blasters.
- Principally designed for the amusement of children 8 years of age and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| XShot Tactical Mask, item number 36776 | 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 placed the mask under heading 9503, which names dolls, other toys and their parts and accessories, on the line for other toys labeled or determined by the importer as intended for children 3 to 12 years of age.
The letter describes the mask as a role-play toy accessory worn during games with foam dart blasters. Its retail packaging says it is a toy accessory rather than a protective device, and the mask is principally designed for the amusement of children 8 and older.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a plastic mask worn on the face during play?
- Is it sold as a role-play toy accessory for toy blasters rather than as protective gear?
- Is it labeled or intended for 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
CBP put a toy bubble machine (N338289), a pet carrier toy (N335354), a Snoopy plush toy (N339134) and an inflatable splash toy (N344313) on the same line. N346790 (a 3-dimensional plush toy), N347069 (a doll with toy accessories), N347572 and N340119 (toy claw machines) are other toy classifications listed with this subheading.
- 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
- N344313December 11, 2024The tariff classification for an inflatable splash toy from China9503.00.0073
- N347069March 28, 2025Doll with toy accessories from China9503.00.0073
- N347572April 23, 2025Toy claw machine from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N344838 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