The Product
- A full-bodied, three-dimensional plush reindeer with antlers, about 16 by 13 by 18 inches.
- Made of 100% polyester dyed knit fabric with polyester fiber fill, sewn together.
- The fabric is cut to shape, embroidered and sewn into the body, stuffed, sewn closed and finished with hang tag labels.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Reindeer plush toy | 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 reindeer on the line for other toys that are children's products under 15 U.S.C. § 2052, labeled or determined by the importer as intended for persons 3 to 12 years of age. The toy is a full-bodied, stuffed reindeer of polyester knit fabric and polyester fill.
In classifying it, CBP followed two of its Headquarters rulings, H337896 and H330361.
The letter also notes. CBP also ruled on country of origin: cutting and sewing the fabric into the toy's shape is what gives the toy its character, so the toy's origin is the country where that cutting and sewing take place rather than where the fabric was made. The letter notes that separate Federal Trade Commission marking requirements on country of origin and fiber content apply to many textile items.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a plush, stuffed toy shaped as a full-bodied animal or character?
- Is it made of polyester knit fabric with polyester fiber fill?
- Is it labeled or determined to be 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 Cambodia |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N339134 (a Snoopy plush toy), N327939 (a plush stuffed mermaid toy), N302732 (a plush toy piñata), N335331 (Rainbocorns plush toy sets) and N336393 (a plush toy stuffed with a throw blanket) put other plush toys on the same line. N346790, N352684 and N353849 cover a 3-dimensional plush toy, another 3-dimensional plush toy and a plush soccer ball toy.
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N352684September 5, 20253-dimensional plush toy from Vietnam9503.00.0073
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
- N302732March 5, 2019Plush toy piñata 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
- N336393November 21, 2023Plush toy stuffed with a throw blanket from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N347170 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