The Product
- Polyester plush stuffed toy shaped as a full-bodied, three-dimensional sea snail.
- Depicts Gary, SpongeBob's pet sea snail from the animated television series SpongeBob SquarePants.
- Round green antenna eyes and a coral-pink shell on the back; measures about 16 inches wide by 22 inches high.
- 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 |
|---|---|---|
| SpongeBob Shell Snuggles plush toy, item number PC502G | 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 dolls and other toys. CBP placed the plush toy on the line for other toys that are children's products labeled or determined by the importer as intended for ages 3 to 12; the toy is principally designed for the amusement of children 3 years of age and older. The importer proposed that subheading and CBP agreed.
The letter also notes. The letter notes that imports of this toy may be subject to 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 a stuffed plush toy shaped as a full-bodied, three-dimensional character or creature?
- Is it designed for the amusement of children?
- Is it labeled or determined by you as intended for children ages 3 to 12?
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
N337563 (a 3-dimensional Patrick Starfish plush toy), N339134 (a Snoopy plush toy), N327939 (a plush stuffed mermaid toy) and N335331 (Rainbocorns plush toy sets) are on the same line. N346790, N348789 and N352684 cover other 3-dimensional plush toys, and N353849 covers a plush soccer ball toy.
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N337563January 26, 20243-dimensional Patrick Starfish plush toy from China9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N348789May 21, 20253-dimensional plush toys from China9503.00.0073
- N352684September 5, 20253-dimensional plush toy from Vietnam9503.00.0073
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
- N353849October 9, 2025Plush soccer ball toy from China9503.00.0073
- N335331September 22, 2023“Rainbocorns” plush toy sets from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N345269 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